Borelli, Brennan, Colton, Gottfried, Kellner, Malliotakis, Miller, Perry
Add S467-g, RPT L
Provides for process for rebate of real property taxes on residential real property seriously damaged by severe storm of October 29 & 30, 2012 in cities of one million or more.
STATE OF NEW YORK
________________________________________________________________________
7995
2013-2014 Regular Sessions
IN ASSEMBLY
June 13, 2013
___________
Introduced by M. of A. SILVER, GOLDFEDER, CUSICK, TITUS, BENEDETTO,
BROOK-KRASNY, CYMBROWITZ, GLICK, ORTIZ, TITONE, WEINSTEIN, MAISEL,
NOLAN, CLARK, WEPRIN -- Multi-Sponsored by -- M. of A. BORELLI, BREN-
NAN, COLTON, GOTTFRIED, KELLNER, MALLIOTAKIS, MILLER, PERRY -- read
once and referred to the Committee on Real Property Taxation
AN ACT to amend the real property tax law, in relation to a rebate of
real property taxes on real property seriously damaged by the severe
storm that occurred on the twenty-ninth and thirtieth of October, two
thousand twelve in a city having a population of one million or more
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 467-g to read as follows:
3 § 467-g. Rebate for owners of certain real property seriously damaged
4 by the severe storm that occurred on the twenty-ninth and thirtieth of
5 October, two thousand twelve in a city having a population of one
6 million or more. 1. Generally. Notwithstanding any provision of any
7 general, special or local law to the contrary, any city having a popu-
8 lation of one million or more is hereby authorized and empowered to
9 adopt and amend local laws in accordance with this section to grant a
10 rebate of real property taxes for the fiscal year beginning on the first
11 of July, two thousand twelve, in the amount provided in this section.
12 Such rebate shall be paid by the commissioner of finance to an owner who
13 owned eligible real property as defined in subdivision three of this
14 section or a unit in such eligible real property on the thirtieth of
15 October, two thousand twelve. If legal title to eligible real property,
16 or ownership of shares of stock representing a dwelling unit, is held by
17 one or more trustees, the beneficial owner or owners shall be deemed to
18 own the property or dwelling unit for purposes of this section. Notwith-
19 standing any provision of this article to the contrary, an owner whose
20 property is receiving benefits pursuant to any other section of this
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD08779-10-3
A. 7995 2
1 article shall not be prohibited from receiving a rebate pursuant to this
2 section if such owner is otherwise eligible to receive such rebate.
3 2. Definitions. As used in this section:
4 a. "Annual tax" means the amount of real property tax that is imposed
5 on a property for the fiscal year beginning on the first of July, two
6 thousand twelve, determined after reduction for any amount from which
7 the property is exempt, or which is abated, pursuant to applicable law.
8 b. "Assessed valuation" means the assessed valuation of real property
9 that was used to determine the annual tax as defined in paragraph a of
10 this subdivision, and which is not reduced by any exemption from real
11 property taxes. For real property classified as class two or class four
12 real property as defined in subdivision one of section eighteen hundred
13 two of this chapter to which subdivision three of section eighteen
14 hundred five of this chapter applies, the assessed valuation is the
15 lower of the assessed valuation and transitional assessed valuation as
16 provided in subdivision three of section eighteen hundred five of this
17 chapter, and which is not reduced by any exemption from real property
18 taxes.
19 c. "Commissioner of finance" means the commissioner of finance of a
20 city having a population of one million or more, or his or her designee.
21 d. "Cooperative development" means, with respect to properties
22 described in subparagraph (c) of paragraph class one of subdivision one
23 of section eighteen hundred two of this chapter, all of the properties,
24 including the land and improvements thereon, as to which the land is
25 held by a single cooperative corporation.
26 e. "Department of buildings" means the department of buildings of a
27 city having a population of one million or more.
28 f. "Department of finance" means the department of finance of a city
29 having a population of one million or more.
30 g. "Owner" means the owner of real property, or a tenant-stockholder
31 of a unit in real property held in the cooperative form of ownership on
32 the thirtieth of October, two thousand twelve.
33 3. Eligible real property. a. For purposes of this section, "eligible
34 real property" means any tax lot that contained, on the applicable taxa-
35 ble status date, class one, class two or class four real property as
36 such classes of real property are defined in subdivision one of section
37 eighteen hundred two of this chapter, on which any building has been
38 designated by the department of buildings in accordance with paragraph b
39 of this subdivision.
40 b. For purposes of this section, a building has been designated by the
41 department of buildings if:
42 (1) during the period beginning on the first of November, two thousand
43 twelve and ending on the thirtieth of November, two thousand twelve,
44 after inspection by the department, such building has been determined to
45 be seriously damaged and unsafe to enter or occupy or completely demol-
46 ished as a result of damage caused by the effects of the severe storm
47 that occurred on the twenty-ninth and thirtieth of October, two thousand
48 twelve, and such determination has been indicated by a notation on such
49 department's records and/or by the posting of a red placard warning on
50 the building; or
51 (2) during the period beginning on the first of November, two thousand
52 twelve and ending on the thirtieth of November, two thousand twelve,
53 after inspection by the department, such building has been determined to
54 require repairs or to have a restricted area and such determination has
55 been indicated by a notation on such department's records and/or by the
56 posting of a yellow sticker on the building, and during the period
A. 7995 3
1 beginning on the first of December, two thousand twelve and ending on
2 the twenty-eighth of December, two thousand twelve, after inspection by
3 the department, such building has been determined to be seriously
4 damaged and unsafe to enter or occupy or completely demolished as a
5 result of damage caused by the effects of the severe storm that occurred
6 on the twenty-ninth and thirtieth of October, two thousand twelve, and
7 such determination has been indicated by a notation on such department's
8 records and/or by the posting of a red placard warning on the building.
9 4. Amount of rebate. a. The amount of the rebate to be paid by the
10 commissioner of finance for eligible real property pursuant to subdivi-
11 sion one of this section shall be equal to two-thirds of the annual tax,
12 multiplied by a fraction, the numerator of which is equal to that
13 portion of the assessed valuation of the eligible real property that is
14 attributable to the improvements on the property, and the denominator of
15 which is equal to the total assessed valuation of the eligible real
16 property.
17 b. Except as provided in subdivision five of this section, for proper-
18 ty held in the cooperative form of ownership, the amount of the rebate
19 to be paid to the owner of a unit therein shall be equal to that propor-
20 tion of the amount calculated under paragraph a of this subdivision that
21 is attributable to such unit, as determined by the proportional
22 relationship of the owner's share or shares of stock in the cooperative
23 apartment corporation that owns such real property to the total
24 outstanding stock of the cooperative apartment corporation.
25 c. Eligible real property with no annual tax shall not be eligible for
26 a rebate under this section.
27 5. Calculation of rebate for certain class one real property consist-
28 ing of one family house structures situated on land held in cooperative
29 ownership.
30 a. Notwithstanding the provisions of subdivision four of this section,
31 the amount of the rebate to be paid by the commissioner of finance to
32 the owner of a building that was designated by the department of build-
33 ings in accordance with paragraph b of subdivision three of this
34 section, that is located on eligible real property that is described in
35 subparagraph (c) of paragraph class one of subdivision one of section
36 eighteen hundred two of this chapter, shall be equal to two-thirds of
37 the annual tax on the property of the cooperative development, (1)
38 multiplied by a fraction, the numerator of which is equal to that
39 portion of the assessed valuation of the eligible real property in the
40 cooperative development that is attributable to the improvements on the
41 property, and the denominator of which is equal to the total assessed
42 valuation of the eligible real property in the cooperative development,
43 and (2) multiplied by a second fraction, the numerator of which is equal
44 to the number of buildings in the cooperative development that have been
45 designated by the department of buildings in accordance with paragraph b
46 of subdivision three of this section, and the denominator of which is
47 the total number of buildings that were located in the cooperative
48 development as of the twenty-eighth day of October, two thousand twelve,
49 then (3) divided by the number of buildings in the cooperative develop-
50 ment that have been designated by the department of buildings in accord-
51 ance with paragraph b of subdivision three of this section.
52 b. Eligible real property described in this subdivision with no annual
53 tax shall not be eligible for a rebate under this section.
54 6. Mailing of rebate. a. The commissioner of finance shall mail the
55 rebate authorized by this section to the person whose name appears on
56 the records of the department of finance as the owner of the eligible
A. 7995 4
1 real property or unit located therein on the thirtieth of October, two
2 thousand twelve, at an address on the records of the department of
3 finance as the address of such owner, and if no such address appears on
4 the records of the department of finance, then to the address, if any,
5 appearing in the latest assessment roll as the address of the owner of
6 the eligible real property. Notwithstanding the previous sentence, if an
7 owner has notified the United States postal service of a forwarding
8 address for mail that would otherwise have been sent to any of the
9 addresses described in the previous sentence, then the commissioner of
10 finance may mail the rebate authorized by this section to such forward-
11 ing address.
12 b. Notwithstanding paragraph a of this subdivision, with respect to
13 any rebate to which an owner of a building that was designated by the
14 department of buildings in accordance with paragraph b of subdivision
15 three of this section that is located on eligible real property that is
16 described in subparagraph (c) of paragraph class one of subdivision one
17 of section eighteen hundred two of this chapter is entitled under this
18 section, the commissioner of finance shall mail the rebate to the coop-
19 erative development of which the owner's property is a part, at the
20 address on the records of the department of finance as the address of
21 the cooperative corporation that is the owner of the land included in
22 the cooperative development, and if no such address appears on the
23 records of the department of finance, then to the address, if any,
24 appearing in the latest assessment roll as the address of the owner of
25 such land. Notwithstanding the previous sentence, if the cooperative
26 corporation has notified the United States postal service of a forward-
27 ing address for mail that would otherwise have been sent to any of the
28 addresses described in the previous sentence, then the commissioner of
29 finance may mail the rebate authorized by this section to such forward-
30 ing address.
31 7. Recovery of erroneous rebate. If the commissioner of finance deter-
32 mines (a) that an owner who received a rebate was not entitled to a
33 rebate under this section, or (b) that a rebate was paid or calculated
34 in error under this section, the commissioner of finance shall recover
35 or recalculate such rebate and the amount of the rebate or an amount
36 equal to the difference between the rebate originally paid and the
37 amount to which the owner was entitled shall be deducted from any refund
38 or rebate otherwise payable to the owner, and any balance of such amount
39 remaining unpaid shall be paid to the commissioner of finance no later
40 than the due and payable date provided on a notice of the amount payable
41 mailed by the commissioner of finance. Such amount payable shall consti-
42 tute a tax lien on the real property owned by such owner as of the due
43 and payable date provided on such notice, and, if not paid by such due
44 and payable date, interest at the rate applicable to delinquent real
45 property taxes on such property shall be charged and collected on such
46 amount from the due and payable date provided on such notice to the date
47 of payment, and such amount payable shall be enforceable as a tax lien
48 in accordance with provisions of law relating to the enforcement of tax
49 liens in any such city.
50 8. Rebate not deemed a refund. Any rebate authorized by this section
51 to be paid by the commissioner of finance shall not be deemed to be a
52 refund of a real property tax payment.
53 9. Overpayment. If, in any proceeding brought pursuant to article
54 seven of the real property tax law, the assessed valuation of eligible
55 real property is reduced for the fiscal year beginning on the first of
56 July, two thousand twelve, and such reduction results in a return of
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1 overpayment of real property taxes paid with respect to such fiscal
2 year, the amount of such overpayment shall be reduced by the amount of
3 any rebate paid pursuant to this section. If such overpayment is
4 returned before a rebate is paid pursuant to this section, the amount of
5 any rebate paid pursuant to this section shall be reduced by the amount
6 of such overpayment.
7 10. Rulemaking. The commissioner of finance shall be authorized to
8 promulgate rules necessary to effectuate the purposes of this section.
9 § 2. This act shall take effect immediately.
