Enacts the "Superstorm Sandy assessment relief act" authorizing eligible municipalities to provide assessment relief for property which was catastrophically damaged by Superstorm Sandy.
STATE OF NEW YORK
________________________________________________________________________
5849
2013-2014 Regular Sessions
IN SENATE
June 18, 2013
___________
Introduced by Sen. BOYLE -- read twice and ordered printed, and when
printed to be committed to the Committee on Rules
AN ACT to enact the "Superstorm Sandy assessment relief act"; and relat-
ing to Suffolk County financing of refunds and credits and to amend
the local finance law, in relation to certain real property tax
refunds and credits
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Short title. This act shall be known and may be cited as
2 the "Superstorm Sandy assessment relief act".
3 § 2. Definitions. For the purposes of this act, the following terms
4 shall have the following meanings:
5 1. "Eligible county" shall mean a county, other than a county wholly
6 contained within a city, included in FEMA-4085-DR, the notice of the
7 presidential declaration of a major disaster for the state of New York,
8 dated October 30, 2012 and as subsequently amended.
9 2. "Eligible municipality" shall mean a municipal corporation, as
10 defined by subdivision 10 of section 102 of the real property tax law,
11 which is either: (a) an eligible county; or (b) a city, town, village,
12 special district, or school district that is wholly or partly contained
13 within an eligible county.
14 3. "Impacted tax roll" shall mean the final assessment roll which
15 satisfies both of the following conditions: (a) the roll is based upon a
16 taxable status date occurring prior to October 28, 2012; and (b) taxes
17 levied upon that roll by or on behalf of a participating municipality
18 are payable without interest on or after October 28, 2012.
19 4. "Participating municipality" shall mean an eligible municipality
20 that has passed a local law, ordinance, or resolution pursuant to
21 section three of this act to provide assessment relief to property
22 owners within such eligible municipality pursuant to the provisions of
23 this act.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD11528-03-3
S. 5849 2
1 5. "Superstorm Sandy" shall mean the storms, rains, winds, or floods
2 which occurred within an eligible county during the period beginning on
3 October 29, 2012 and ending November 3, 2012.
4 6. "Total assessed value" shall mean the total assessed value on the
5 parcel prior to any and all exemption adjustments.
6 7. "Improved value" shall mean the market value of the real property
7 improvements excluding the land.
8 8. "Property" shall mean "real property", "property" or "land" as
9 defined under paragraphs (a) through (g) of subdivision 12 of section
10 102 of the real property tax law.
11 § 3. Local option. An eligible municipality may exercise the
12 provisions of this act if its governing body shall, by the forty-fifth
13 day following the date upon which this act is approved by the governor,
14 pass a local law or in the case of a school district a resolution adopt-
15 ing the provisions of this act. An eligible municipality may provide
16 assessment relief for real property impacted by Superstorm Sandy located
17 within such municipality as provided in paragraphs (i), (ii), (iii)
18 and/or (iv) of subdivision (a) of section four of this act only if its
19 governing body specifically elects to do so as part of such local law or
20 resolution.
21 § 4. Assessment relief for Superstorm Sandy victims in an eligible
22 county. (a) Notwithstanding any provision of law to the contrary, where
23 real property impacted by Superstorm Sandy is located within a partic-
24 ipating municipality, assessment relief shall be granted as follows:
25 (i) If a participating municipality has elected to provide assessment
26 relief for real property that lost at least ten percent but less than
27 twenty percent of its improved value due to Superstorm Sandy, the
28 assessed value attributable to the improvements shall be reduced by
29 fifteen percent for purposes of the participating municipality on the
30 impacted tax roll.
31 (ii) If a participating municipality has elected to provide assessment
32 relief for real property that lost at least twenty percent but less than
33 thirty percent of its improved value due to Superstorm Sandy, the
34 assessed value attributable to the improvements shall be reduced by
35 twenty-five percent for purposes of the participating municipality on
36 the impacted tax roll.
37 (iii) If a participating municipality has elected to provide assess-
38 ment relief for real property that lost at least thirty percent but less
39 than forty percent of its improved value due to Superstorm Sandy, the
40 assessed value attributable to the improvements shall be reduced by
41 thirty-five percent for purposes of the participating municipality on
42 the impacted tax roll.
43 (iv) If a participating municipality has elected to provide assessment
44 relief for real property that lost at least forty percent but less than
45 fifty percent of its improved value due to Superstorm Sandy, the
46 assessed value attributable to the improvements shall be reduced by
47 forty-five percent for purposes of the participating municipality on the
48 impacted tax roll.
49 (v) If the property lost at least fifty but less than sixty percent of
50 its improved value due to Superstorm Sandy, the assessed value attribut-
51 able to the improvements shall be reduced by fifty-five percent for
52 purposes of the participating municipality on the impacted tax roll.
53 (vi) If the property lost at least sixty but less than seventy percent
54 of its improved value due to Superstorm Sandy, the assessed value
55 attributable to the improvements shall be reduced by sixty-five percent
56 for purposes of the participating municipality on the impacted tax roll.
S. 5849 3
1 (vii) If the property lost at least seventy but less than eighty
2 percent of its improved value due to Superstorm Sandy, the assessed
3 value attributable to the improvements shall be reduced by seventy-five
4 percent for purposes of the participating municipality on the impacted
5 tax roll.
6 (viii) If the property lost at least eighty but less than ninety
7 percent of its improved value due to Superstorm Sandy, the assessed
8 value attributable to the improvements shall be reduced by eighty-five
9 percent for purposes of the participating municipality on the impacted
10 tax roll.
11 (ix) If the property lost at least ninety but less than one hundred
12 percent of its improved value due to Superstorm Sandy, the assessed
13 value attributable to the improvements shall be reduced by ninety-five
14 percent for purposes of the participating municipality on the impacted
15 tax roll.
16 (x) If the property lost one hundred percent of its improved value due
17 to Superstorm Sandy, the assessed value attributable to the improvements
18 shall be reduced by one hundred percent for purposes of the participat-
19 ing municipality on the impacted tax roll.
20 (xi) The percentage loss in improved value for this purpose shall be
21 adopted by the assessor from a written finding of the Federal Emergency
22 Management Agency, or where no such finding exists shall be determined
23 by the assessor in the manner provided by this act, subject to review by
24 the board of assessment review.
25 (xii) No reduction in assessed value shall be granted pursuant to this
26 act except as specified above for such counties. No reduction in
27 assessed value shall be granted pursuant to this section for purposes of
28 any county, city, town, village or school district which has not adopted
29 the provisions of this act.
30 (b) To receive such relief pursuant to this section, the property
31 owner shall submit a written request to the assessor on a form approved
32 by the director of the office of real property tax services within nine-
33 ty days following the date upon which this act is approved by the gover-
34 nor. Such request shall attach any and all determinations by the Federal
35 Emergency Management Agency, and any and all reports by an insurance
36 adjuster, and describe in reasonable detail the damage caused to the
37 property by Superstorm Sandy and the condition of the property following
38 the superstorm and shall be accompanied by supporting documentation, if
39 available.
40 (c) Upon receiving such a request, the assessor shall adopt the find-
41 ing by the Federal Emergency Management Agency or, if such finding does
42 not exist the assessor shall make a finding, as to whether the property
43 lost at least fifty percent of its improved value or, if a participating
44 municipality has elected to provide assessment relief for real property
45 that lost a lesser percentage of improved value, such lesser percentage
46 of its improved value as a result of Superstorm Sandy, and thereafter
47 the assessor, shall adopt or classify the percentage loss of improved
48 value within one of the following ranges:
49 (i) If a participating municipality has elected to provide assessment
50 relief for real property that lost at least ten percent but less than
51 twenty percent of its improvement value due to Superstorm Sandy, at
52 least ten percent but less than twenty percent,
53 (ii) If a participating municipality has elected to provide assessment
54 relief for real property that lost at least twenty percent but less than
55 thirty percent of its improved value due to Superstorm Sandy, at least
56 twenty percent but less than thirty percent,
S. 5849 4
1 (iii) If a participating municipality has elected to provide assess-
2 ment relief for real property that lost at least thirty percent but less
3 than forty percent of its improved value due to Superstorm Sandy, at
4 least thirty percent but less than forty percent,
5 (iv) If a participating municipality has elected to provide assessment
6 relief for real property that lost at least forty percent but less than
7 fifty percent of its improved value due to Superstorm Sandy, at least
8 forty percent but less than fifty percent,
9 (v) At least fifty percent but less than sixty percent,
10 (vi) At least sixty percent but less than seventy percent,
11 (vii) At least seventy percent but less than eighty percent,
12 (viii) At least eighty percent but less than ninety percent,
13 (ix) At least ninety percent but less than one hundred percent, or
14 (x) one hundred percent.
15 (d) The assessor shall mail written notice of such finding to the
16 property owner and the participating municipality. Where the assessor
17 finds that the loss in improved value is less than fifty percent or, if
18 a participating municipality has elected to provide assessment relief
19 for real property located within such participating municipality for a
20 lesser percentage, is less than such lesser percentage, or classifies
21 the loss within a lower range than the property owner believes is
22 warranted, the property owner may file a complaint with the board of
23 assessment review. Such board shall reconvene upon ten days written
24 notice to the property owner and assessor to hear the appeal and deter-
25 mine the matter, and shall mail written notice of its determination to
26 the assessor and property owner. The provisions of article 5 of the real
27 property tax law shall govern the review process to the extent practica-
28 ble. For the purposes of this act only, the applicant may commence with-
29 in 30 days of service of a written determination, a proceeding under
30 title 1 of article 7 of the real property tax law, or, if applicable,
31 under title 1-A of article 7 of the real property tax law. Sections 727
32 and 739 of the real property tax law shall not apply.
33 (e) Where property has lost at least fifty percent of its improved
34 value or, if a participating municipality has elected to provide assess-
35 ment relief for real property that lost a lesser percentage of improved
36 value, such lesser percentage due to Superstorm Sandy, the assessed
37 value attributable to the improvements on the property on the impacted
38 assessment roll shall be reduced by the appropriate percentage specified
39 in subdivision (a) of this section, provided that any exemptions which
40 the property may be receiving shall be adjusted as necessary to account
41 for such reduction in the total assessed value. To the extent the total
42 assessed value of the property originally appearing on such roll exceeds
43 the amount to which it should be reduced pursuant to this act, the
44 excess shall be considered an error in essential fact as defined by
45 subdivision 3 of section 550 of the real property tax law. If the error
46 appears on a tax roll, the tax roll shall be corrected in the manner
47 provided by section 554 of the real property tax law or a refund or
48 credit of taxes shall be granted in the manner provided by section 556
49 or section 556-b of the real property tax law. If the error appears on a
50 final assessment roll but not on a tax roll, such final assessment roll
51 shall be corrected in the manner provided by section 553 of the real
52 property tax law. The errors in essential fact found pursuant to the
53 Superstorm Sandy assessment relief act on either the tax roll or final
54 assessment roll, upon application to the county director of real proper-
55 ty tax services, shall be forwarded by the county director of real prop-
S. 5849 5
1 erty tax services immediately to the levying body for an immediate order
2 setting forth the appropriate correction.
3 (f) The rights contained in this act shall not otherwise diminish any
4 other legally available right of any property owner or party who may
5 otherwise lawfully challenge the valuation or assessment of any real
6 property or improvements thereon. All remaining rights hereby remain and
7 shall be available to the party to whom such rights would otherwise be
8 available notwithstanding this act.
9 § 5. The commissioner of taxation and finance is authorized to develop
10 a guidance memorandum for use by assessing units. Such guidance memoran-
11 dum shall assist with the implementation of this act and shall be deemed
12 to be advisory on all assessing units in counties which implement the
13 provisions of this act. The guidance memorandum shall have no force or
14 effect or serve as authority for any other act of assessing units or of
15 the interpretation or implementation of the laws of the state of New
16 York except as they relate to the specific implementation of this act.
17 § 6. School districts held harmless. Each school district that is
18 wholly or partially contained within an eligible county shall be held
19 harmless by the state for any reduction in state aid that would have
20 been paid as tax savings pursuant to section 1306-a of the real property
21 tax law incurred due to the provisions of this act.
22 § 7. Bonds authorized. Serial bonds, and in advance of such, bond
23 anticipation notes, are hereby authorized pursuant to subdivision 33-b
24 of paragraph a of section 11.00 of the local finance law, provided,
25 however, that any federal community development block grant funding
26 received by such participating municipality, in relation to loss of
27 property tax funding, shall first be used to defease, upon maturity, the
28 interest and principal of any such bond or note so outstanding.
29 § 8. Suffolk County financing of refunds and credits. Payments by
30 Suffolk County for refunds or credits pursuant to the chapter of the
31 laws of 2013 which enacted this section may be financed pursuant to the
32 local finance law in the same manner, and subject to the same condi-
33 tions, as amounts authorized under section 3 of the Suffolk County Tax
34 Act to be charged by Suffolk County to towns or special districts or by
35 towns to school districts may be financed pursuant to the local finance
36 law. The period of probable usefulness for such payments is hereby
37 determined to be ten years.
38 § 9. Paragraph a of section 11.00 of the local finance law is amended
39 by adding a new subdivision 33-b to read as follows:
40 33-b. Real property tax refunds and credits. Payments of exemptions,
41 refunds, or credits for real property tax, sewer and water rents, rates
42 and charges and all other real property taxes to be made by a munici-
43 pality, school district or district corporation as a result of partic-
44 ipating in the Superstorm Sandy assessment relief act, ten years.
45 § 10. Severability clause. If any clause, sentence, paragraph, subdi-
46 vision, section or part of this act shall be adjudged by any court of
47 competent jurisdiction to be invalid, such judgment shall not affect,
48 impair, or invalidate the remainder thereof, but shall be confined in
49 its operation to the clause, sentence, paragraph, subdivision, section
50 or part thereof directly involved in the controversy in which such judg-
51 ment shall have been rendered. It is hereby declared to be the intent of
52 the legislature that this act would have been enacted even if such
53 invalid provisions had not been included herein.
54 § 11. This act shall take effect immediately and shall be deemed to
55 have been in full force and effect on and after October 28, 2012.
