Relates to the Hurricane Irene and Tropical Storm Lee assessment relief act; extends the time for requesting aid and to reduction of property assessments; enacts a hold harmless provision for municipalities.
STATE OF NEW YORK
________________________________________________________________________
9191
IN ASSEMBLY
February 2, 2012
___________
Introduced by M. of A. LUPARDO, P. LOPEZ -- read once and referred to
the Committee on Real Property Taxation
AN ACT to amend chapter 56 of the laws of 2011 establishing the Hurri-
cane Irene and Tropical Storm Lee assessment relief act, in relation
to extending the time for requesting aid and in relation to reduction
of property assessments
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Section 3 of part G of chapter 56 of the laws of 2011,
2 constituting the Hurricane Irene and Tropical Storm Lee assessment
3 relief act, is amended to read as follows:
4 § 3. Local option. An eligible municipality may exercise the
5 provisions of this act if its governing body shall, [by the forty-fifth
6 day] within one year following the date upon which this act is approved
7 by the governor, pass a resolution adopting the provisions of this act.
8 § 2. Subdivision (b) of section 4 of part G of chapter 56 of the laws
9 of 2011, constituting the Hurricane Irene and Tropical Storm Lee assess-
10 ment relief act, is amended to read as follows:
11 (b) To receive such relief pursuant to this act, the property owner
12 shall submit a written request to the assessor within [ninety days] one
13 year following the date upon which this act is approved by the governor.
14 Such request need not be in a particular format but shall describe in
15 reasonable detail the damage caused to the property by either Hurricane
16 Irene or Tropical Storm Lee or both and the condition of the property
17 following the hurricane or storm or both, and shall be accompanied by
18 supporting documentation if available.
19 § 3. Part G of chapter 56 of the laws of 2011, constituting the Hurri-
20 cane Irene and Tropical Storm Lee assessment relief act, is amended by
21 adding a new section 5-a to read as follows:
22 § 5-a. Municipalities held harmless. Each participating municipality,
23 including a city, town, county, village, or school district, which can
24 demonstrate a reduction in taxable assessed value of at least two
25 percent of the total taxable assessed value of the municipality, or a
26 loss in anticipated or actual revenue to the municipality in excess of
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD14153-02-2
A. 9191 2
1 ten thousand dollars, whichever is less, shall be held harmless by the
2 state for any reduction in assessment revenues incurred due to the
3 provisions of this act.
4 § 4. This act shall take effect immediately and shall be deemed to
5 have been in full force and effect on and after August 26, 2011.
