Requires any contract or retainer agreement between a property owner and an attorney for legal services related to the filing and appearance before a board of assessment review regarding complaints in relation to assessments shall include a written disclosure that such complaints in relation to assessments can be completed without the assistance of an attorney.
STATE OF NEW YORK
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5474
2025-2026 Regular Sessions
IN SENATE
February 21, 2025
___________
Introduced by Sen. COMRIE -- read twice and ordered printed, and when
printed to be committed to the Committee on Local Government
AN ACT to amend the real property tax law, in relation to requiring
certain disclosures and charges by attorneys performing services in
connection with a real property tax grievance procedure
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. The real property tax law is amended by adding a new
2 section 524-a to read as follows:
3 § 524-a. Contracts for complaints with respect to assessment. Any
4 contract or retainer agreement between a property owner and an attorney
5 for legal services, including filing and appearances, related to a small
6 claims assessment review shall include a clear and conspicuous written
7 disclosure in a large print format that such complaints in relation to
8 assessments can be completed without the assistance of an attorney.
9 Such disclosure shall state that information regarding the small claim
10 assessment review process, forms, and assistance can be found on the New
11 York courts website and shall contain that website and the website for
12 the appropriate municipality where the property is located; provided
13 that if such property is located in Nassau county the disclosure shall
14 provide the website for the Assessment Review Commission and in New York
15 city the disclosure shall provide the website for the New York City Tax
16 Commission. For the purposes of this section, large print format shall
17 mean a printed font size of sixteen or larger.
18 § 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD03316-01-5
