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S05892 Summary:

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S05892 Committee Votes:

S05892 Floor Votes:

S05892 Text:

 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                          5892
 
                               2017-2018 Regular Sessions
 
                    IN SENATE
 
                                       May 4, 2017
                                       ___________
 
        Introduced  by  Sen.  KLEIN  -- 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  establishing
          an energy-related public utility mass real property central assessment
          pilot  program;  and  providing for the repeal of such provisions upon
          expiration thereof
 
          The People of the State of New York, represented in Senate and  Assem-
        bly, do enact as follows:
 
     1    Section 1. Paragraph (a) of subdivision 2 of section 200-a of the real
     2  property  tax law, as separately amended by section 2 of part J of chap-
     3  ter 57 and chapter 475 of the laws  of  2013,  is  amended  to  read  as
     4  follows:
     5    (a)  The power to determine the final special franchise value, special
     6  franchise assessment, railroad ceiling, state equalization rate  or  any
     7  other  equalization  product  established  pursuant  to this chapter for
     8  which a complaint has been filed, as provided by sections  four  hundred
     9  eighty-nine-o,  four  hundred  eighty-nine-ll, four hundred ninety-nine-
    10  pppp, four  hundred  ninety-nine-bbbbb,  six  hundred  fourteen,  twelve
    11  hundred  ten, twelve hundred fifty-three, and twelve hundred sixty-three
    12  of this chapter;
    13    § 2. Paragraph (a) of subdivision 2 of section 200-a of the real prop-
    14  erty tax law, as amended by section 2 of part J of  chapter  57  of  the
    15  laws of 2013, is amended to read as follows:
    16    (a)  The power to determine the final special franchise value, special
    17  franchise assessment, railroad ceiling, state equalization rate  or  any
    18  other  equalization  product  established  pursuant  to this chapter for
    19  which a complaint has been filed, as provided by sections  four  hundred
    20  eighty-nine-o,  four  hundred  eighty-nine-ll, four hundred ninety-nine-
    21  bbbbb, six hundred fourteen, twelve hundred ten, twelve  hundred  fifty-
    22  three, and twelve hundred sixty-three of this chapter;
 
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD11097-02-7
        S. 5892                             2
 
     1    § 3. Article 4 of the real property tax law is amended by adding a new
     2  title 6 to read as follows:
     3                                    TITLE 6
 
     4          ENERGY-RELATED PUBLIC UTILITY MASS REAL PROPERTY CENTRAL
     5                          ASSESSMENT PILOT PROGRAM
     6  Section 499-tttt. Definitions.
     7          499-uuuu.  Annual fee.
     8          499-vvvv.  Assessment  of  local  energy-related  public utility
     9                       mass real property.
    10          499-wwww.  Assessment ceiling.
    11          499-xxxx.  Local energy-related public utility mass real proper-
    12                       ty value.
    13          499-yyyy.  Equitable ratio of assessment.
    14          499-zzzz.  Equalization rate.
    15          499-aaaaa. Tentative  determination   of   assessment   ceiling;
    16                       notice, complaints and hearing.
    17          499-bbbbb. Final  determination  of  assessment ceiling; certif-
    18                       icate.
    19          499-ccccc. Application of  assessment  ceiling;  computation  of
    20                       exemption.
    21          499-ddddd. Reports to commissioner.
    22          499-eeeee. Inspection  of accounts and property of public utili-
    23                      ties.
    24    § 499-tttt. Definitions. When used in this title:
    25    1. "Local energy-related public  utility  mass  real  property"  means
    26  energy-related  public  utility  mass  real  property that is located in
    27  counties with a population of more than nine hundred forty thousand  and
    28  less  than one million two hundred thousand inhabitants according to the
    29  last decennial census.
    30    2. "Local assessing jurisdiction" means the  town,  city,  village  or
    31  county  assessing  unit  that  establishes the assessment rolls for such
    32  town, city, village or county  with  a  population  of  more  than  nine
    33  hundred  forty  thousand  and less than one million two hundred thousand
    34  inhabitants according to the last decennial census.
    35    3. "Energy-related public utility mass real property" means real prop-
    36  erty used in the transmission and distribution of  electricity  and  gas
    37  located  in  counties  with a population of more than nine hundred forty
    38  thousand and less than one  million  two  hundred  thousand  inhabitants
    39  according  to  the  last  decennial  census, including conduits, cables,
    40  lines, wires, poles, mains,  pipes,  substations,  tanks,  supports  and
    41  enclosures  for  electrical  conductors located on, above and below real
    42  property. Such term shall include all property  described  in  paragraph
    43  (e)  of  subdivision  twelve of section one hundred two of this chapter.
    44  Special franchise property as  described  in  subdivision  seventeen  of
    45  section  one  hundred  two of this chapter and all property described in
    46  paragraphs (a) and (b) and subparagraphs (A), (B), (C) and (D) of  para-
    47  graph (i) of subdivision twelve of section one hundred two of this chap-
    48  ter  shall  not  be  considered  energy-related public utility mass real
    49  property for purposes of this title.
    50    4. "Taxation" means an ad valorem levy or special assessment for which
    51  energy-related public utility mass real  property  is  otherwise  liable
    52  pursuant to this chapter.
    53    § 499-uuuu. Annual fee. Any costs and expenses incurred by the commis-
    54  sioner  under  the  energy-related  public  utility  mass  real property
    55  central assessment pilot program shall be paid from the collection of an
        S. 5892                             3
 
     1  annual charge upon the owners of such local energy-related public utili-
     2  ty mass real property. The commissioner shall provide by rule for compu-
     3  tation of such charge through  the  apportionment  of  these  costs  and
     4  expenses  to  owners  of  local  energy-related public utility mass real
     5  property in relation to the total full value of the local energy-related
     6  public utility mass real property eligible  for  an  assessment  ceiling
     7  pursuant to this title. Prior to collecting payment of such charges, the
     8  commissioner  shall  annually provide a detailed report to each owner of
     9  local energy-related public utility mass real property identifying costs
    10  related to the establishment of assessment ceilings, including, but  not
    11  limited  to,  expenditures,  revenue  sources and any allocations.   The
    12  charges established pursuant to this section shall  be  subject  to  the
    13  approval  of  the director of the budget. Each owner of local energy-re-
    14  lated public utility mass real property shall be authorized to challenge
    15  any such charges pursuant to article seventy-eight of the civil practice
    16  law and rules. All fees collected by the commissioner under this section
    17  shall be retained by the department for the purposes outlined herein.
    18    § 499-vvvv. Assessment of local  energy-related  public  utility  mass
    19  real  property.  Subject to the provisions of section four hundred nine-
    20  ty-nine-ccccc of this title, the assessor in each city, town and village
    21  in counties with a population of more than nine hundred  forty  thousand
    22  and  less than one million two hundred thousand inhabitants according to
    23  the last decennial census, and counties with a population of  more  than
    24  nine  hundred forty thousand and less than one million two hundred thou-
    25  sand inhabitants according to the last decennial census  shall  annually
    26  assess  all local energy-related public utility mass real property situ-
    27  ated in such city, town, village or county, as the case may be. Where  a
    28  village  has  enacted  a  local  law as provided in subdivision three of
    29  section fourteen hundred two of this chapter, the town or county  asses-
    30  sor  shall apportion that part of the assessment of local energy-related
    31  public utility mass real property in the town or county to  the  village
    32  for village tax purposes.
    33    §  499-wwww.  Assessment  ceiling. 1. To determine the extent to which
    34  local energy-related public utility mass real property shall  be  exempt
    35  under  this  title,  an  assessment ceiling for the local energy-related
    36  public utility mass real property in counties with a population of  more
    37  than  nine  hundred forty thousand and less than one million two hundred
    38  thousand inhabitants according to the last  decennial  census  shall  be
    39  established annually by the commissioner as follows:
    40    (a)  Determine:  (i) the local energy-related public utility mass real
    41  property value in accordance with the provisions of section four hundred
    42  ninety-nine-yyyy of this title; and (ii) the  equalization  rate  factor
    43  for  the  local  energy-related  public  utility  mass  real property in
    44  accordance with the provisions of section four hundred  ninety-nine-zzzz
    45  of this title.
    46    (b) Multiply the local energy-related public utility mass real proper-
    47  ty value by the equalization rate factor.
    48    The result shall be the assessment ceiling.
    49    2. The valuation date for all local energy-related public utility mass
    50  real  property  in  counties with a population of more than nine hundred
    51  forty thousand and less than one million two hundred  thousand  inhabit-
    52  ants  according  to  the last decennial census shall be January first of
    53  the year preceding the year in which the assessment roll on  which  such
    54  property  is  to  be  assessed, completed and filed in the office of the
    55  city or town clerk.   The taxable status for  all  local  energy-related
    56  public  utility mass real property in counties with a population of more
        S. 5892                             4
 
     1  than nine hundred forty thousand and less than one million  two  hundred
     2  thousand  inhabitants  according  to  the last decennial census shall be
     3  based upon its condition and ownership as of  the  taxable  status  date
     4  applicable to the assessment roll on which it is to appear.
     5    3. For assessment rolls with taxable status dates in each of the three
     6  calendar  years  including  and following the year in which this section
     7  shall take effect, the commissioner shall establish no assessment  ceil-
     8  ing  that  is  less  than  ninety  percent  or more than one hundred ten
     9  percent of the assessment of such local  energy-related  public  utility
    10  mass  real  property  appearing  on the municipal assessment roll with a
    11  taxable status date occurring in the second preceding calendar year from
    12  when this section shall take effect, except that  the  commissioner  may
    13  establish  assessment  ceilings  below the ninety percent level or above
    14  the one hundred ten percent level to take into  account  any  change  in
    15  level of assessment and/or to take into account any additions or retire-
    16  ments  to  energy-related  public utility mass real property in counties
    17  with a population of more than nine hundred forty thousand and less than
    18  one million two hundred  thousand  inhabitants  according  to  the  last
    19  decennial  census or litigation affecting the value or taxable status of
    20  the local energy-related public utility  mass  real  property  initiated
    21  prior to the effective date of this section.
    22    §  499-xxxx.  Local  energy-related  public utility mass real property
    23  value. The commissioner shall compute the  local  energy-related  public
    24  utility mass real property value as follows:
    25    1.  The  local  reproduction cost of the energy-related public utility
    26  mass real property of each energy-related public utility mass real prop-
    27  erty owner in counties with a population of more than nine hundred forty
    28  thousand and less than one  million  two  hundred  thousand  inhabitants
    29  according to the last decennial census is the cost of reproduction, less
    30  depreciation of that energy-related public utility mass real property.
    31    2.  In  ascertaining  depreciation  of  property  under  this section,
    32  consideration may be given  to  the  age,  physical  condition,  average
    33  service lives of assets and other relevant factors.
    34    3.  Adjustments  for economic or functional obsolescence shall only be
    35  made upon application by an  energy-related  public  utility  mass  real
    36  property owner. Every such application shall be submitted with the annu-
    37  al  report  required  by  section four hundred ninety-nine-ddddd of this
    38  title.
    39    § 499-yyyy. Equitable ratio of assessment. The  commissioner  and  any
    40  assessing  authority shall be prohibited from assessing local energy-re-
    41  lated public utility mass real property at a value  that  has  a  higher
    42  ratio  to the full value of the local energy-related public utility mass
    43  real property than the ratio of assessed value of other real property in
    44  the same assessment  class  and  jurisdiction  to  its  full  value,  as
    45  provided in section three hundred five of this chapter.
    46    § 499-zzzz. Equalization rate. In determining assessment ceilings, the
    47  commissioner  shall  apply  the  final  state  equalization rate for the
    48  assessment roll of the local assessing jurisdiction for which the  ceil-
    49  ing is established. If that final rate is not available, the commission-
    50  er  shall  apply  the  most recent final state equalization rate for the
    51  local assessing jurisdiction, except that if a special equalization rate
    52  has been established as provided in title two of article twelve of  this
    53  chapter,  such rate shall be applied. In the case of a special assessing
    54  unit as defined in section eighteen hundred one  of  this  chapter,  the
    55  equalization  rate to be applied shall be the applicable class equaliza-
    56  tion rate.
        S. 5892                             5

     1    § 499-aaaaa. Tentative determination of  assessment  ceiling;  notice,
     2  complaints  and  hearing.  1.  Each  year  the commissioner shall make a
     3  tentative determination of an assessment ceiling for all  local  energy-
     4  related  public utility mass real property. Thereafter, the commissioner
     5  shall  give notice, in writing or electronically, to each assessing unit
     6  and each owner of local energy-related public utility mass real property
     7  for which such tentative determination of an  assessment  ceiling  shall
     8  have been made, specifying the amount of such ceiling, and making avail-
     9  able  for  inspection and copying the computations used to establish the
    10  tentative assessment ceiling amount pursuant to the public officers law,
    11  and setting forth the time and place where the commissioner  or  his  or
    12  her  designee  will meet to hear any complaint concerning such tentative
    13  determination.  Such notice shall be sent electronically and  served  in
    14  writing  at  least  forty-five days prior to the date specified for such
    15  hearing.
    16    2. A tentative assessment ceiling may be challenged before the commis-
    17  sioner as follows:
    18    (a) An owner of local energy-related public utility mass real property
    19  or the local assessing jurisdiction objecting  to  a  tentative  ceiling
    20  must  serve  a  complaint  upon the commissioner, in writing, and a copy
    21  thereof upon the assessing unit or owner of local energy-related  public
    22  utility  mass real property, at least ten days before the date specified
    23  for the hearing. The complaint shall  specify  the  objections  to  such
    24  tentative  determination.    Service  may be made either in person or by
    25  mail.
    26    (b) On or before the date specified for the hearing, an  affidavit  of
    27  service  shall  be  filed with the commissioner stating that service has
    28  been made in accordance with the provisions of this section.
    29    3. The commissioner or his or her designee shall meet at the time  and
    30  place  specified  in  such  notice  set forth in subdivision one of this
    31  section to hear complaints in relation to the tentative determination of
    32  the assessment ceiling. The provisions of section five hundred twelve of
    33  this chapter shall apply so far as may be practicable to a hearing under
    34  this section.
    35    § 499-bbbbb. Final determination of assessment  ceiling;  certificate.
    36  1.  After the hearing provided in section four hundred ninety-nine-aaaaa
    37  of this title, the commissioner shall finally determine  the  assessment
    38  ceiling  for  the local energy-related public utility mass real property
    39  of each local energy-related public utility  mass  real  property  owner
    40  situated in each assessing unit.
    41    2.  Notwithstanding  that  a  complaint  may  not have been filed with
    42  respect to a tentative  determination  of  an  assessment  ceiling,  the
    43  commissioner  shall  give effect to any special equalization rate estab-
    44  lished pursuant to section twelve hundred twenty-four of this chapter or
    45  the final state equalization rate for the assessment roll for which  the
    46  ceiling  is established as provided in section four hundred ninety-nine-
    47  zzzz of this title prior to the date for the final determination of  the
    48  assessment ceiling.
    49    3.  No  later than ten days before the last date prescribed by law for
    50  the levy of taxes, the commissioner shall  file  a  certificate  setting
    51  forth each assessment ceiling as finally determined with the assessor of
    52  the  appropriate  assessing  unit  or  the  town  or county assessor who
    53  prepares a copy of the applicable part of the town or county  assessment
    54  roll  for  village  tax  purposes  as  provided  in subdivision three of
    55  section fourteen hundred two of this chapter. The commissioner shall, at
    56  the same time, transmit to each owner  of  local  energy-related  public
        S. 5892                             6
 
     1  utility  mass real property for which such ceiling has been determined a
     2  duplicate copy of such certificate.
     3    4. Any final determination of an assessment ceiling by the commission-
     4  er pursuant to subdivision one of this section shall be subject to judi-
     5  cial  challenge  by an owner of local energy-related public utility mass
     6  real property or a local assessing jurisdiction in  a  proceeding  under
     7  article  seven  of  this chapter; provided however, the time to commence
     8  such proceeding shall be within sixty days of the issuance of the  final
     9  assessment  ceiling  certificate and all questions of fact and law shall
    10  be determined de novo. Any judicial proceeding shall be commenced in the
    11  supreme court in the county of Albany or counties with a  population  of
    12  more  than  nine  hundred  forty  thousand and less than one million two
    13  hundred thousand inhabitants according to  the  last  decennial  census.
    14  Nothing in this section shall preclude a challenge of the assessed value
    15  established  by  a  local  assessing  jurisdiction with respect to local
    16  energy-related public utility mass real property as  otherwise  provided
    17  in  article  seven  of  this  chapter.  In any proceeding challenging an
    18  assessed value established by a local assessing jurisdiction  for  local
    19  energy-related  public  utility  mass real property, the final certified
    20  assessment ceiling established  pursuant  to  subdivision  one  of  this
    21  section shall not be considered by the court.
    22    §   499-ccccc.  Application  of  assessment  ceiling;  computation  of
    23  exemption. 1. Upon receipt of a  certificate  setting  forth  the  final
    24  certified  assessment  ceiling  for  local energy-related public utility
    25  mass real property, the assessor shall compare the  assessed  valuations
    26  attributable  to the local energy-related public utility mass real prop-
    27  erty for each owner of local energy-related  public  utility  mass  real
    28  property  included  in  the assessment ceiling.   Where the owner of the
    29  local energy-related public utility mass real property reports  informa-
    30  tion  by  specific  property  identification  to the commissioner or the
    31  local assessing jurisdiction  has  implemented  a  system  made  by  the
    32  commissioner standardizing the identity of energy-related public utility
    33  mass  real property on assessment rolls, such certified assessment ceil-
    34  ings shall be provided by the commissioner, as set forth  on  the  local
    35  assessing  jurisdiction's assessment rolls. Where the assessed valuation
    36  does not exceed the final certified assessment ceiling, as set forth  in
    37  the  certificate  for  the local energy-related public utility mass real
    38  property, the assessor need not make any  adjustment  in  such  assessed
    39  valuation.  Provided,  however,  if  the  assessed valuation exceeds the
    40  final certified assessment ceiling, as set  forth  in  the  certificate,
    41  such  local  energy-related  public  utility mass real property shall be
    42  exempt from taxation to the extent of such excess and the assessor shall
    43  forthwith reduce the assessments of  such  local  energy-related  public
    44  utility  mass  real  property, so that the taxable assessed valuation of
    45  such property shall not exceed the  certified  assessment  ceiling.  All
    46  certificates  of assessment ceilings shall be attached to the assessment
    47  roll or filed therewith as provided in article fifteen-C of  this  chap-
    48  ter.
    49    2.  The  assessor  is  hereby  authorized  and  directed  to  make the
    50  reductions, if any, provided for in this section on the assessment  roll
    51  of  the  local  assessing jurisdiction in which the local energy-related
    52  public utility mass real property is located, notwithstanding  the  fact
    53  that  he  or  she  may receive the certificate of the assessment ceiling
    54  after the final completion, verification and filing of  such  assessment
    55  roll.  Other local officers, including school authorities, applying such
    56  final assessment roll, are hereby authorized and directed, on the  basis
        S. 5892                             7
 
     1  of  information  which  shall  be  provided by the assessor, to make the
     2  reductions provided for in this section on their  respective  tax  rolls
     3  prior  to  levy  of  tax  or,  if received after the tax rolls have been
     4  established,  to  correct  any  tax  levy of local energy-related public
     5  utility mass real property to reflect such reduction. If  the  reduction
     6  is  made  after  the  tax levy and payment of same by the owner of local
     7  energy-related public utility mass real property,  then  such  owner  of
     8  local energy-related public utility mass real property shall be entitled
     9  to  a refund in accordance with section seven hundred twenty-six of this
    10  chapter.
    11    3. In assessing units for which he  or  she  is  required  by  law  to
    12  prepare  an  assessment  roll,  the assessor of a county having a county
    13  department of assessment shall perform all the acts  prescribed  for  an
    14  assessor  by  this  title.  Where  a  village has enacted a local law as
    15  provided in subdivision three of section fourteen hundred  two  of  this
    16  chapter,  the assessor of the town or county who prepares a copy of this
    17  applicable part of the town or county assessment roll  for  village  tax
    18  purposes  shall  also  perform the acts prescribed for assessors by this
    19  title on behalf of the village.
    20    § 499-ddddd. Reports to commissioner. 1. The commissioner may  require
    21  from  an owner of local energy-related public utility mass real property
    22  an annual report that shall include such information and  data  that  is
    23  prescribed  in  regulation  by  the  commissioner  and is reasonable and
    24  necessarily related to the establishment of a ceiling assessment by  the
    25  commissioner for the local energy-related public utility mass real prop-
    26  erty,  and  which  shall be in the same format and substance as required
    27  for special franchise property pursuant to article six of this  chapter.
    28  Such  reports  shall be the same for similarly situated local energy-re-
    29  lated public utility mass real property owners.
    30    2. Every report required by or made pursuant to this section shall  be
    31  made by a person authorized to prepare such reports and having knowledge
    32  of  the  contents  thereof, or who is authorized to obtain such informa-
    33  tion. The commissioner may prepare and require  the  use  of  forms  for
    34  making such reports.
    35    3. Any owner of local energy-related public utility mass real property
    36  failing  to file an annual report as required by this section within the
    37  time specified by the commissioner shall not  be  entitled  to  judicial
    38  review of an assessment ceiling that would have been the subject of such
    39  report  as  provided in this title and shall be subject to a fine of one
    40  hundred dollars for each day until such report is  filed  in  accordance
    41  with  this section; provided, however, such fine shall not be applied as
    42  a tax lien; and provided, further, such owner  of  local  energy-related
    43  public utility mass real property shall not be subject to any other fine
    44  or penalty for a violation of this section.
    45    4. In addition to the provisions of subdivision three of this section,
    46  if  an  owner  of local energy-related public utility mass real property
    47  fails to furnish a report required by this section within  the  required
    48  timeframe, the commissioner may commence a special proceeding in supreme
    49  court to compel such owner to furnish such report.
    50    5.  If an owner of local energy-related public utility mass real prop-
    51  erty fails to submit an annual report as required by this  section,  the
    52  assessment  ceiling  on  the next annual assessment roll shall be calcu-
    53  lated using the best information available to the commissioner.
    54    6. If an owner of local energy-related public utility mass real  prop-
    55  erty makes reasonable efforts to file an annual report, such owner shall
    56  not be subject to any charge or fine pursuant to this section.
        S. 5892                             8
 
     1    §  499-eeeee. Inspection of accounts and property of public utilities.
     2  1. The commissioner shall, upon reasonable prior notice, have access  at
     3  reasonable times to reasonable disclosure of accounts and records estab-
     4  lished and maintained by a local energy-related public utility mass real
     5  property  owner relating to the local energy-related public utility mass
     6  real property.
     7    2. The commissioner shall, at reasonable times in the normal  business
     8  operations of the local energy-related public utility mass real property
     9  owner,  and with prior notice and appointment, and not otherwise limited
    10  by federal law or regulations, have access to  inspect  locations  where
    11  the local energy-related public utility mass real property is situated.
    12    §  4. (a) Within two years of the effective date of this act and bien-
    13  nially thereafter, the commissioner of taxation and finance, in  consul-
    14  tation  with owners of energy-related public utility mass real property,
    15  shall examine and evaluate whether energy-related  public  utility  mass
    16  real  property  continues  to constitute a "specialty" and, if not, such
    17  commissioner shall examine and evaluate alternative valuation  methodol-
    18  ogies  to the reproduction cost less depreciation methodology to compute
    19  the value of local energy-related public  utility  mass  real  property,
    20  including,  but  not  limited  to,  the  three  valuation  methodologies
    21  (income, sales comparison and cost approaches), with  reconciliation  in
    22  accordance  with  nationally  recognized professional appraisal practice
    23  standards.
    24    (b) The commissioner of taxation  and  finance  shall  report  to  the
    25  governor,  the  temporary president of the senate and the speaker of the
    26  assembly his or her findings and recommendations, including  any  amend-
    27  ment of statute or regulation, related to the examination and evaluation
    28  pursuant  to  subdivision  (a)  of  this section, no later than December
    29  thirty-first of the second year of such biennial period.
    30    (c) Three years after the effective date of this act, the commissioner
    31  of taxation and finance shall examine and evaluate whether to extend the
    32  provisions of this act to other owners of energy-related public  utility
    33  mass real property and shall report to the governor, the temporary pres-
    34  ident  of the senate and the speaker of the assembly his or her findings
    35  and recommendations, including any amendment of statute  or  regulation,
    36  related to this examination and evaluation.
    37    §  5. This act shall take effect on the first of January next succeed-
    38  ing the date on which it shall have become a  law  and  shall  apply  to
    39  assessment  rolls  with  taxable  status  dates  on  or after such date;
    40  provided, however, that:
    41    a. this act shall expire and be deemed repealed five years after  such
    42  effective date;
    43    b.  no  assessment  of  local  energy-related public utility mass real
    44  property appearing on the  municipal  assessment  roll  with  a  taxable
    45  status  date  occurring  in the first calendar year after this act shall
    46  have become a law shall be less than ninety percent  or  more  than  one
    47  hundred  ten  percent of the assessment of the same property on the date
    48  this act shall have become a law; and
    49    c. the amendments to paragraph (a) of subdivision 2 of  section  200-a
    50  of  the  real property tax law made by section one of this act shall not
    51  affect the expiration and reversion of such section pursuant to  section
    52  1 of chapter 475 of the laws of 2013, when upon such date the provisions
    53  of section two of this act shall take effect.