Requires the disclosure of income and expense statements upon a petition for an article 7 proceeding; imposes staggered dates for submissions of appraisal reports.
STATE OF NEW YORK
________________________________________________________________________
2837
2023-2024 Regular Sessions
IN ASSEMBLY
January 27, 2023
___________
Introduced by M. of A. ZEBROWSKI, VANEL -- read once and referred to the
Committee on Real Property Taxation
AN ACT to amend the real property tax law, in relation to requiring the
disclosure of income and expense statements upon a petition for an
article 7 proceeding and imposes staggered dates for submissions of
appraisal reports
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Subdivisions 1 and 2 of section 718 of the real property
2 tax law, subdivision 1 as amended by chapter 186 of the laws of 2002,
3 and subdivision 2 as added by chapter 693 of the laws of 1995, para-
4 graphs (a) and (b) of subdivision 2 as amended by chapter 503 of the
5 laws of 1996, are amended to read as follows:
6 1. Where a proceeding is commenced pursuant to this article to review
7 the assessment of a parcel of real property which contains one, two or
8 three family dwelling residential real property, including such dwell-
9 ings used in part for nonresidential purposes, but which are used prima-
10 rily for residential purposes, and farm dwellings, or a parcel of real
11 property which contains residential real property consisting of more
12 than three dwelling units held in condominium form of ownership, or a
13 parcel of real property which contains land used in agricultural
14 production which is eligible for an agricultural assessment pursuant to
15 section three hundred five or three hundred six of the agriculture and
16 markets law, where the owner of such land has filed an annual applica-
17 tion for an agricultural assessment, and farm buildings and structures
18 thereon, as defined in subdivision two of section four hundred eighty-
19 three of this chapter, or any parcel of real property located in a city
20 with a population of one million or more, unless a note of issue is
21 filed and the proceeding is placed on the court calendar within [four]
22 two years from the last date provided by law for the commencement of the
23 proceeding, the proceeding thereon shall be deemed to have been aban-
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD06995-01-3
A. 2837 2
1 doned and an order dismissing the petition shall be entered without
2 notice and such order shall constitute a final adjudication of all
3 issues raised in the proceeding, except where the parties otherwise
4 stipulate or a court or judge otherwise orders on good cause shown with-
5 in such [four-year] two-year period.
6 2. Where a proceeding is commenced pursuant to this article to review
7 the assessment of a parcel of real property which solely contains prop-
8 erty which is not subject to the provisions of subdivision one of this
9 section, a note of issue shall be filed in accordance with this subdivi-
10 sion.
11 (a) Where a real property assessment challenge commenced under this
12 article has been pending for at least [two years] six months from the
13 date of the commencement of the proceeding, either party may demand, by
14 serving and filing a written demand, that the parties file a written
15 appraisal of the property which is the subject of the proceeding [and
16 serve same]. The demand shall be in writing and served by personal
17 delivery or certified mail, return receipt requested. The court shall
18 fix the date for submission of the appraisal reports for the petitioner
19 within one hundred twenty days of service of such demand, and the court
20 shall fix the date for submission of the appraisal reports for the
21 respondent ninety days subsequent to the date for submission of the
22 appraisal reports for the petitioner. Upon the filing of the appraisal
23 reports by the petitioner, the court shall notify the respondent in
24 writing that the petitioners' appraisal reports have been received and
25 the date by which the respondent must submit their appraisal reports.
26 Upon the receipt of appraisal reports, the court shall simultaneously
27 distribute all appraisal reports to all parties. [The demand shall be in
28 writing and served by personal delivery or certified mail, return
29 receipt requested. Both parties shall thereafter file an appraisal or]
30 (b) The court may, at any time, order the submission of appraisal
31 reports and fix a date for such submission for the petitioner within one
32 hundred twenty days, and the court shall fix for submission of the
33 appraisal reports for the respondent ninety days subsequent to the date
34 for submission of the appraisal reports for the petitioner. Upon the
35 filing of the appraisal reports by the petitioner, the court shall noti-
36 fy the respondent in writing that the petitioners' appraisal reports
37 have been received and the date by which the respondent must submit
38 their appraisal reports. Upon the receipt of appraisal reports, the
39 court shall simultaneously distribute all appraisal reports to all
40 parties.
41 (c) Should either party fail to file such appraisal report by the date
42 for submission fixed by the court, either party may show good cause as
43 to why such demand or order cannot be complied with within such time
44 period. Either party may move to dismiss the proceeding by reason of the
45 other party's failure to prosecute the proceeding and file the appraisal
46 pursuant to the demand or order. Unless the party shows good cause for
47 failing to file the appraisal, the court may in its discretion either
48 dismiss or grant the petition and such order shall constitute a final
49 adjudication of all issues raised in the proceeding.
50 [(b)] (d) Upon the serving and filing the appraisals pursuant to a
51 demand made under paragraph (a) of this subdivision or by order of the
52 court pursuant to paragraph (b) of this subdivision, the court shall
53 schedule a conference with the parties to be held within [ninety]
54 forty-five days to discuss settlement, resolve disclosure and decide
55 other pretrial issues.
A. 2837 3
1 [(c)] (e) After completion of the pretrial conference required by this
2 subdivision, the respondent may serve and file a written demand that
3 petitioner file a note of issue within thirty days of service of the
4 demand therefor. The demand shall be in writing and served by personal
5 delivery or certified mail, return receipt requested. Should the peti-
6 tioner fail to file a note of issue within thirty days of the service of
7 demand, the proceeding shall be deemed to have been abandoned, an order
8 dismissing the petition shall be entered without notice and such order
9 shall constitute a final adjudication of all issues raised in the
10 proceeding, unless the court or judge otherwise orders on good cause
11 shown.
12 [(d)] (f) Should the respondent fail to demand that the petitioner
13 file a note of issue pursuant to paragraph [(c)] (e) of this subdivision
14 within [four] two years from the date of the commencement of the
15 proceeding, and a note of issue has not otherwise been filed, the
16 proceeding shall be deemed to have been abandoned and an order dismiss-
17 ing the petition shall be entered without notice and such order shall
18 constitute a final adjudication of all issues raised in the proceeding,
19 except where the parties otherwise stipulate or a court or judge other-
20 wise orders on good cause shown within such [four-year] two-year period.
21 § 2. Section 706 of the real property tax law, as amended by chapter
22 714 of the laws of 1982, is amended to read as follows:
23 § 706. Grounds for review; contents of petition. 1. The grounds for
24 reviewing an assessment shall be that the assessment to be reviewed is
25 excessive, unequal or unlawful, or that real property is misclassified.
26 2. (a) A proceeding to review an assessment shall be founded upon a
27 petition setting forth the respect in which the assessment is excessive,
28 unequal or unlawful, or the respect in which real property is misclassi-
29 fied and stating that the petitioner is or will be injured thereby. Such
30 petition shall be duly verified by the petitioner, an officer thereof,
31 or by an agent thereof who has been authorized in writing to verify and
32 file such petition and whose authorization is made a part of such peti-
33 tion. Such petition must show that a complaint was made in due time to
34 the proper officers to correct such assessment. Two or more persons
35 having real property assessed upon the same roll who assert the same
36 grounds for review presenting a common question of law or fact, may
37 unite in the same petition.
38 (b) Within thirty days of commencing a proceeding pursuant to section
39 seven hundred four of this article, the petitioner shall serve upon the
40 respondent a statement that the property is not income producing or an
41 income and expense statement for the property for each tax year under
42 review; provided that the provisions of this paragraph shall not apply
43 to proceedings in a city with a population of one million or more.
44 § 3. This act shall take effect on the one hundred twentieth day after
45 it shall have become a law and shall apply to proceedings commenced on
46 and after the effective date of this act pursuant to section 704 of the
47 real property tax law. Effective immediately the addition, amendment
48 and/or repeal of any rule or regulation necessary for the implementation
49 of this act on its effective date are authorized to be made and
50 completed on or before such date.
