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A09580 Summary:

BILL NOA09580
 
SAME ASNo Same As
 
SPONSORLavine
 
COSPNSR
 
MLTSPNSR
 
Amd §9, Chap 401 of 2002
 
Extends provisions related to the assessment and review of assessments in the county of Nassau to June 30, 2026.
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A09580 Actions:

BILL NOA09580
 
03/20/2024referred to real property taxation
03/26/2024reported referred to ways and means
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A09580 Memo:

NEW YORK STATE ASSEMBLY
MEMORANDUM IN SUPPORT OF LEGISLATION
submitted in accordance with Assembly Rule III, Sec 1(f)
 
BILL NUMBER: A9580
 
SPONSOR: Lavine
  TITLE OF BILL: An act to amend chapter 401 of the laws of 2002, amending the real prop- erty tax law and the Nassau county administrative code relating to assessment and review of assessments in the county of Nassau, in relation to extending certain provisions thereof   SUMMARY OF PROVISIONS: Section one extends sections 2, 4, and 7 of chapter 401 of 2002 until June 30, 2026. Section two provides that the act shall take effect immediately.   EXISTING LAW: Chapter 401 of 2002 reshaped the assessment review procedure in Nassau County. This chapter strengthened the Assessment Review Commission's (ARC) ability to review and resolve assessment challenges before the assessment roll becomes final. More specifically, section two of the Chapter retains the existing law's valuation date but makes it applica- ble to the following year's final roll. This section also codified ARC's authority to accept and consider evidence of value as of the statutory valuation date based on conditions in existence at the time of the hear- ing. Section four of Chapter 401 of 2002 provided that the tentative assess- ment roll shall be completed and verified as the final assessment roll on or before the first business day of April in the year following its initial publication. Section seven of the Chapter provides that if there is a change in the exempt status, construction of new improvements or destruction of exist- ing improvements between publication of the tentative assessment roll and the taxable status date for the following year, the Board of Asses- sors shall determine a new assessment or correct the exempt status of the property. The aforementioned provisions are due to expire and be deemed repealed on June 30, 2024 and this bill would extend said provisions until June 30, 2026.   JUSTIFICATION: This bill extends until June 30, 2026 provisions in Chapter 401 of 2002 that are due to expire on June 30, 2024. This extension will keep the status quo within Nassau County's current property tax administration procedures. •   LEGISLATIVE HISTORY: 2021-2022: A10121 (Lavine)- Chapter 289 of the Laws of 2018.   FISCAL IMPLICATIONS: None.   EFFECTIVE DATE: Immediately.
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A09580 Text:



 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                          9580
 
                   IN ASSEMBLY
 
                                     March 20, 2024
                                       ___________
 
        Introduced by M. of A. LAVINE -- read once and referred to the Committee
          on Real Property Taxation
 
        AN ACT to amend chapter 401 of the laws of 2002, amending the real prop-
          erty  tax  law  and  the Nassau county administrative code relating to
          assessment and review of assessments  in  the  county  of  Nassau,  in
          relation to extending certain provisions thereof

          The  People of the State of New York, represented in Senate and Assem-
        bly, do enact as follows:
 
     1    Section 1. Subdivision 8 of section 9 of chapter 401 of  the  laws  of
     2  2002,  amending the real property tax law and the Nassau county adminis-
     3  trative code relating to assessment and review  of  assessments  in  the
     4  county  of  Nassau,  as  amended  by chapter 289 of the laws of 2022, is
     5  amended to read as follows:
     6    8. Notwithstanding the foregoing provisions of this act, on  June  30,
     7  [2024]  2026,  the amendments of sections 6-2.1 and 6-13.0 of the Nassau
     8  county administrative code, made by sections two and four of  this  act,
     9  and  section 6-24.1 of such code, as added by section seven of this act,
    10  shall be deemed repealed. On such date the addition of  the  words  "the
    11  year  following" to the first sentence of subdivision 8 of section 523-b
    12  of the real property tax law, as amended by section  one  of  this  act,
    13  shall be deemed repealed.
    14    § 2. This act shall take effect immediately.
 
 
 
 
 
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD14974-01-4
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