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S07515 Summary:

S07515 Actions:

S07515 Committee Votes:

S07515 Floor Votes:

S07515 Text:

 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                         7515--A
            Cal. No. 88
 
                               2023-2024 Regular Sessions
 
                    IN SENATE
 
                                      June 2, 2023
                                       ___________
 
        Introduced by Sens. STEWART-COUSINS, HELMING, JACKSON, MAY -- read twice
          and ordered printed, and when printed to be committed to the Committee
          on  Rules  --  recommitted  to  the  Committee  on Local Government in
          accordance with Senate Rule 6, sec. 8 -- reported favorably from  said
          committee,  ordered  to  first  and  second report, ordered to a third
          reading, passed by Senate and delivered  to  the  Assembly,  recalled,
          vote  reconsidered,  restored  to  third  reading, amended and ordered
          reprinted, retaining its place in the order of third reading
 
        AN ACT to amend the real property tax law, in relation to  enacting  the
          "climate change property tax relief act"
 
          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 "climate change property tax relief act".
     3    §  2.  The  real  property  tax law is amended by adding a new section
     4  467-n to read as follows:
     5    § 467-n. Assessment relief for  disasters.  1.  Definitions.  For  the
     6  purposes  of  this section, the following terms shall have the following
     7  meanings:
     8    (a) "Eligible  municipality"  shall  mean  a  county,  city,  town  or
     9  village,  school district, or special district, other than a city with a
    10  population of one million or more, who has passed a local law or  resol-
    11  ution  pursuant  to  subdivision  two  of  this  section  to  adopt  the
    12  provisions of this section.
    13    (b) "Eligible property" shall  mean  residential  real  property  with
    14  three  or  fewer dwelling units that is owner occupied prior to the date
    15  upon which damage is caused by a  major  disaster,  local  disaster,  or
    16  both;  provided  however,  that  irrespective  of  whether  the property
    17  remains owner occupied, it is not transferred to a new  owner  prior  to
    18  relief being granted pursuant to this section.
 
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD11708-13-4
        S. 7515--A                          2
 
     1    (c)  "Damages" shall mean the reduction in assessed value of an eligi-
     2  ble property resulting from a major disaster, local disaster, or both.
     3    (d) "Local disaster" shall mean, the occurrence or imminent, impending
     4  or urgent threat of widespread or severe damage, injury, or loss of life
     5  or  property  resulting  from any natural or man-made causes, including,
     6  but not limited to, fire, flood, earthquake,  hurricane,  tornado,  high
     7  water, landslide, mudslide, wind, storm, wave action, volcanic activity,
     8  epidemic,  disease  outbreak, air contamination, terrorism, cyber event,
     9  blight, drought, infestation, explosion, radiological accident, nuclear,
    10  chemical, biological, or bacteriological release,  water  contamination,
    11  bridge  failure  or bridge collapse, occurring in an area or region that
    12  is not proclaimed by the governor of New York or president of the United
    13  States to be in a state of emergency.
    14    (e) "Major disaster" shall mean the occurrence or imminent,  impending
    15  or urgent threat of widespread or severe damage, injury, or loss of life
    16  or  property  resulting  from any natural or man-made causes, including,
    17  but not limited to, fire, flood, earthquake,  hurricane,  tornado,  high
    18  water, landslide, mudslide, wind, storm, wave action, volcanic activity,
    19  epidemic,  disease  outbreak, air contamination, terrorism, cyber event,
    20  blight, drought, infestation, explosion, radiological accident, nuclear,
    21  chemical, biological, or bacteriological release,  water  contamination,
    22  bridge failure or bridge collapse, occurring in an area or region subse-
    23  quently  proclaimed  by  the  governor  of  New York or president of the
    24  United States to be in a state of emergency.
    25    (f) "Maximum benefit ceiling" shall mean the  maximum  abatement  from
    26  real property taxes in dollars an eligible property may receive pursuant
    27  to this section.
    28    (g)  "Minimum damage floor" shall mean the reduction in total assessed
    29  value of an eligible property, in a dollar amount or a percentage of the
    30  total assessed value lost, resulting from a major disaster, local disas-
    31  ter, or both below which, an eligible property may not receive an abate-
    32  ment pursuant to this section; provided however, that  the    percentage
    33  loss  in total assessed value on improvements on such eligible  property
    34  for this purpose shall be determined  by  the  assessor  in  the  manner
    35  provided  by  this section, subject to review by the board of assessment
    36  review, or   in special assessing units, such  local  equivalent  as  is
    37  applicable;  and    provided  further, that an eligible municipality may
    38  provide for an exception  to the minimum damage floor in the event  that
    39  the  disaster rendered the improvements on the residential real property
    40  uninhabitable as determined by  the local building inspector.
    41    2. Local  option.  (a)  An  eligible  municipality  may  exercise  the
    42  provisions  of  this  section  if, after a public hearing, its governing
    43  body shall pass a local law or, in the case  of  a  school  district,  a
    44  resolution  adopting  the  provisions of this section. Such local law or
    45  resolution may provide for a tax abatement for real  property  that  has
    46  sustained damages from a major disaster, a local disaster, or both.
    47    (b) Such local law or resolution shall include, but not be limited to:
    48    (i)  an  expiration date after which applications received pursuant to
    49  this section shall be invalid. If no expiration date is  specified,  the
    50  abatement  established  in  this  section  shall  remain in effect until
    51  repealed;
    52    (ii) a specification of the number of days after the occurrence  of  a
    53  major  disaster,  local  disaster,  or  both  after  which  applications
    54  received pursuant to this section are invalid;
    55    (iii) the date by which if a local disaster, major disaster,  or  both
    56  occurred  prior  to,  applications received pursuant to this section are
        S. 7515--A                          3

     1  invalid, provided however, that such date may be prior to the  effective
     2  date  of  such  local law or resolution, and provided further, that such
     3  date shall not be prior to January first, two thousand twenty; and
     4    (iv)  a  specification of a minimum damage floor and a maximum benefit
     5  ceiling.
     6    3. Assessment relief for victims of a local or major  disaster  in  an
     7  eligible  municipality.  (a) Notwithstanding any provision of law to the
     8  contrary, where an eligible  property  that  has  sustained  damages  is
     9  located  within  an eligible municipality, an abatement of real property
    10  taxes shall be granted equal to the damages to such  eligible  property,
    11  subject to the following:
    12    (i) the local assessor shall determine the amount of damages;
    13    (ii) any abatement from real property taxes may not exceed the maximum
    14  benefit ceiling, if applicable;
    15    (iii)  the  damages  to  an eligible property shall exceed the minimum
    16  damage floor, if applicable; and
    17    (iv) if the abatement granted pursuant to  this  section  exceeds  the
    18  amount  of  real property taxes owed on an eligible property, the excess
    19  abatement shall carry over to the next tax year,  until  the  cumulative
    20  sum  of  abated  real property taxes equals the damages to such eligible
    21  property, or five years have passed from when the abatement was granted,
    22  whichever occurs first.
    23    (b) To receive an abatement from real property taxes pursuant to  this
    24  section, the owner shall submit an application to the local assessor, on
    25  a form prescribed by the commissioner, prior to the deadline established
    26  pursuant  to  subparagraph  (iii) of paragraph (b) of subdivision two of
    27  this section. Such application shall include any  supporting  documenta-
    28  tion  and  photographs,  including any and all documentation outlined in
    29  paragraph (c) of this subdivision,  and  shall  describe  in  reasonable
    30  detail  the damage caused to and the condition of the property following
    31  a major disaster, local disaster, or both.
    32    (c) A homeowner may provide evidence of damage to the  local  assessor
    33  as  part  of the application with the following, provided that the local
    34  assessor may take the necessary steps to confirm the  validity  of  such
    35  documentation:
    36    (i) assessment or reassessment by the eligible county or municipality;
    37    (ii) private appraisal;
    38    (iii) documentation provided by such homeowner's insurance company;
    39    (iv) documentation provided by a public adjuster as defined in section
    40  twenty-one  hundred  eight of the insurance law, if a homeowner does not
    41  maintain a homeowner's insurance policy;
    42    (v) loss verification reports and other records produced by the  small
    43  business  administration  office of disaster assistance or federal emer-
    44  gency management agency;
    45    (vi) photographic and visual documentation;
    46    (vii) affidavits and other sworn statements; and
    47    (viii) other government records and reports.
    48    (d) The local assessor shall take the necessary steps to determine the
    49  damages to the applicable eligible property.  An owner of eligible prop-
    50  erty may contest the amount of damages determined by the local  assessor
    51  to  the  board of assessment review, or in special assessing units, such
    52  local equivalent as is applicable as outlined in paragraph (f)  of  this
    53  subdivision; provided further, that a homeowner may contest the determi-
    54  nation of the board of assessment review or such local equivalent pursu-
    55  ant to article seven of this chapter.
        S. 7515--A                          4
 
     1    (e)  Abatements  shall  only  be  granted pursuant to this section for
     2  eligible properties damaged by a major disaster, local disaster, or both
     3  if the owner of such eligible  property  has  not  contributed  to  such
     4  damage through an intentional act.
     5    (f) If satisfied that the applicant is entitled to an abatement pursu-
     6  ant  to  this  section, the local assessor shall approve the application
     7  and apply such abatement as herein provided commencing with the  assess-
     8  ment  roll  prepared on the basis of the taxable status date immediately
     9  following the date the application was submitted. The abatement  granted
    10  pursuant  to  this section shall be entered by the local assessor on the
    11  applicable assessment, with the amount of the abatement shown in a sepa-
    12  rate column.
    13    4. Selective reassessment. Thereafter, any increase in assessed  value
    14  attributable  to  the  improvements  made to real property impacted by a
    15  major disaster, a local disaster, or both shall not constitute a  selec-
    16  tive reassessment.
    17    §  3.  Severability clause. If any clause, sentence, paragraph, subdi-
    18  vision, section or part of this act shall be adjudged by  any  court  of
    19  competent  jurisdiction  to  be invalid, such judgment shall not affect,
    20  impair, or invalidate the remainder thereof, but shall  be  confined  in
    21  its  operation  to the clause, sentence, paragraph, subdivision, section
    22  or part thereof directly involved in the controversy in which such judg-
    23  ment shall have been rendered. It is hereby declared to be the intent of
    24  the legislature that this act would  have  been  enacted  even  if  such
    25  invalid provisions had not been included herein.
    26    §  4.  This  act  shall take effect immediately and shall be deemed to
    27  have   been in full force and effect  on  and  after  January  1,  2020;
    28  provided  however,   that abatements provided pursuant to this act shall
    29  be limited to damages  caused by major disasters,  local  disasters,  or
    30  both, which occurred on and  after January 1, 2020.