A08424 Summary:

BILL NO    A08424 

SAME AS    Same as S 4537

SPONSOR    Lavine

COSPNSR    

MLTSPNSR   

Amd S730, RPT L

Defines "owner occupied" for the purposes of small claim real property
assessment review.

A08424 Actions:

BILL NO    A08424 

05/20/2009 referred to real property taxation
01/06/2010 referred to real property taxation

A08424 Votes:

A08424 Memo:

BILL NUMBER:A8424

TITLE  OF BILL:   An act to amend the real property tax law, in relation
to eligibility for small claims assessment review

PURPOSE: The purpose of this bill is to clarify existing  provisions  of
law  determining the eligibility of an owner of one, two or three family
residential owner occupied property to seek administrative review of  an
erroneous  real property tax assessment using the small claims procedure
as provided for in the real property tax law.

DESCRIPTION:  To extend the law allowing petitioners  in  Nassau  County
who  assert  the  same  grounds  for their property tax review grievance
applications to unite in the same petition.

SUMMARY OF SPECIFIC PROVISIONS: Section  one  amends  subdivision  9  of
section  730 of the real property tax law, to clarity that real property
shall be deemed to be owner occupied when: it is occupied by  the  owner
of  record  or  any other person who qualified as an owner either on the
taxable status date or upon the date of filing of a small  claims  peti-
tion;  either  the trustee of a trust or the person or persons for whose
benefit a trust has been created occupied the real  property;  the  real
property  is  owned  by the estate of a deceased person who occupied the
real property prior to his or her death, and while part of  such  estate
is  not  income producing, or is real property occupied by a life tenant
of a life estate created by deed  or  otherwise.  For  the  purposes  of
determining  ownership of real property or determining whether the prop-
erty is owner occupied, a copy of a deed, trust instrument,  letters  of
probate  or  other  similar document issued by the surrogate court, or a
written agreement or contract which details an ownership interest  in  a
one two or three family where the owner can offer substantial proof that
he  or  she  fully  intends to occupy the same upon completion, shall be
presumptive as proof that the person on whose behalf such  document  was
presented the owner of owner occupant.

JUSTIFICATION:  The  intent of the real property small claims assessment
review proceedings statute was to provide owner occupants of  one,  two,
or  three  family dwelling with an inexpensive and expeditious avenue by
which they could grieve a real property tax assessment which  they  felt
was  excessive  or  unequal. The provisions of this bill seek to clarify
the original intent of the law when the instrument creating an ownership
interest or the manner in which the property is occupied may cause  some
degree  of  hesitancy  on the part of the hearing officer in determining
eligibility. Modern construction delays and estate  planning  techniques
and proceedings make such clarifications necessary.

LEGISLATIVE HISTORY: A11804 of 2008

FISCAL IMPLICATIONS: None

EFFECTIVE DATE: This act shall take effect immediately.