Bill Text: NY A02837 | 2023-2024 | General Assembly | Introduced
Bill Title: Requires the disclosure of income and expense statements upon a petition for an article 7 proceeding; imposes staggered dates for submissions of appraisal reports.
Spectrum: Partisan Bill (Democrat 2-0)
Status: (Introduced) 2024-01-03 - referred to real property taxation [A02837 Detail]
Download: New_York-2023-A02837-Introduced.html
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. LBD06995-01-3A. 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 [and16serve 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 in28writing and served by personal delivery or certified mail, return29receipt 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.
