Bill Text: NY S03668 | 2015-2016 | General Assembly | Introduced
Bill Title: Provides for the granting of real property tax abatements due to catastrophic loss caused by a natural disaster.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2016-01-06 - REFERRED TO LOCAL GOVERNMENT [S03668 Detail]
Download: New_York-2015-S03668-Introduced.html
S T A T E O F N E W Y O R K ________________________________________________________________________ 3668 2015-2016 Regular Sessions I N S E N A T E February 13, 2015 ___________ Introduced by Sen. SAVINO -- 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 the abatement of taxes due to a catastrophic loss caused by a natural disaster THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: 1 Section 1. Article 5 of the real property tax law is amended by adding 2 a new title 2-A to read as follows: 3 TITLE 2-A 4 ABATEMENT OF TAXES DUE TO A CATASTROPHIC 5 LOSS CAUSED BY A NATURAL DISASTER 6 SECTION 548. APPLICABILITY OF OTHER PROVISIONS. 7 548-A. DEFINITIONS. 8 548-B. CATASTROPHIC LOSS TAX ABATEMENT PROCEDURE. 9 548-C. COORDINATION WITH SCHOOL AND VILLAGE TAX LEVIES. 10 548-D. ABATEMENT; STATE EXPENSE. 11 S 548. APPLICABILITY OF OTHER PROVISIONS. THE PROVISIONS OF TITLES 12 ONE-A AND THREE OF THIS ARTICLE SHALL APPLY TO THIS TITLE INSOFAR AS 13 THEY ARE NOT INCONSISTENT WITH THE PROVISIONS AND PURPOSES OF THIS 14 TITLE, WHICH SHALL SUPERSEDE ANY INCONSISTENT PROVISION OF SUCH TITLES 15 ONE-A AND THREE. THE PROVISIONS OF THIS TITLE SHALL APPLY TO TAXES 16 LEVIED BY ALL MUNICIPAL CORPORATIONS ONLY UPON A ONE, TWO OR THREE FAMI- 17 LY RESIDENCE. 18 S 548-A. DEFINITIONS. FOR THE PURPOSES OF THIS TITLE: 19 1. A FAMILY RESIDENCE HAS UNDERGONE A "CATASTROPHIC LOSS" WHEN IT IS 20 TOTALLY DESTROYED OR IS SO EXTENSIVELY DAMAGED THAT AT LEAST ONE OF THE 21 DWELLING UNITS IN SUCH RESIDENCE IS UNFIT FOR HABITATION AND CANNOT 22 REASONABLY BE MADE FIT FOR HABITATION WITHIN A PERIOD OF NINETY DAYS 23 AFTER THE DAMAGE OCCURRED. SUCH CATASTROPHIC LOSS SHALL BE THE CONSE- 24 QUENCE OF DAMAGE CAUSED BY A NATURAL DISASTER OR OTHER WEATHER-BASED 25 EVENT WHICH WAS A DECLARED STATE DISASTER EMERGENCY OR LOCAL STATE OF EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD08903-01-5 S. 3668 2 1 EMERGENCY PURSUANT TO ARTICLE TWO-B OF THE EXECUTIVE LAW, INCLUDING, BUT 2 NOT LIMITED TO, A HURRICANE, WIND STORM, ICE STORM, STORM SURGE, FLOOD, 3 WILDFIRE, EARTHQUAKE, TORNADO, HIGH WATER, LANDSLIDE, MUDSLIDE OR WAVE 4 ACTION. 5 2. "FAMILY RESIDENCE" MEANS AN OWNER-OCCUPIED ONE, TWO OR THREE UNIT 6 RESIDENTIAL DWELLING. 7 S 548-B. CATASTROPHIC LOSS TAX ABATEMENT PROCEDURE. 1. THE PROPERTY 8 OWNER OF A FAMILY RESIDENCE WHICH HAS UNDERGONE A CATASTROPHIC LOSS 9 SHALL BE ELIGIBLE TO FILE A CLAIM FOR A CATASTROPHIC LOSS TAX ABATEMENT 10 IF SUCH CATASTROPHIC LOSS OCCURRED WITHIN NINE MONTHS AFTER THE 11 COMPLETION OF THE FINAL ASSESSMENT ROLL. 12 2. SUCH A CLAIM MUST BE FILED WITH THE ASSESSOR OR BOARD OF ASSESSORS 13 WITHIN ELEVEN MONTHS AFTER THE COMPLETION OF THE FINAL ASSESSMENT ROLL. 14 A STATEMENT OF THE FACTS CONSTITUTING THE BASIS OF THE CLAIM SHALL BE 15 FILED ON A FORM PRESCRIBED BY THE COMMISSIONER. SUCH STATEMENT SHALL BE 16 MADE BY THE OWNER OF THE REAL PROPERTY, OR BY A PERSON AUTHORIZED IN 17 WRITING BY THE CLAIMANT OR HIS OR HER ATTORNEY OR AGENT TO MAKE SUCH 18 STATEMENT WHO HAS KNOWLEDGE OF THE FACTS STATED THEREIN. SUCH WRITTEN 19 AUTHORIZATION SHALL BE MADE A PART OF SUCH STATEMENT. SUCH STATEMENT 20 SHALL ALSO CONTAIN THE FOLLOWING SENTENCE: "I CERTIFY THAT ALL STATE- 21 MENTS MADE ON THIS APPLICATION ARE TRUE AND CORRECT TO THE BEST OF MY 22 KNOWLEDGE AND BELIEF AND I UNDERSTAND THAT THE MAKING OF ANY WILLFULLY 23 FALSE STATEMENT OF MATERIAL FACT HEREIN WILL SUBJECT ME TO THE 24 PROVISIONS OF THE PENAL LAW RELEVANT TO THE MAKING AND FILING OF FALSE 25 INSTRUMENTS." UPON THE FILING OF SUCH STATEMENT, ALL COLLECTION OF TAX 26 EFFORTS SHALL BE SUSPENDED AND THE ACCRUAL OF INTEREST OR PENALTIES OR 27 BOTH SHALL ALSO BE SUSPENDED. IF THE CLAIM IS SUSTAINED, NO INTEREST OR 28 PENALTY SHALL BE DUE, AND ANY INTEREST OR PENALTY PAID PRIOR TO THE 29 FILING OF THE STATEMENT SHALL BE REFUNDED. IF THE CLAIM IS DENIED, ALL 30 COLLECTION OF TAX EFFORTS SHALL RESUME, AND INTEREST OR PENALTIES OR 31 BOTH SHALL RESUME THEIR ACCRUAL RETROACTIVELY TO THE DATE OF SUSPEN- 32 SION. 33 3. THE CLAIM SHALL BE HEARD AND DETERMINED BY THE BOARD OF ASSESSMENT 34 REVIEW OR ASSESSMENT REVIEW COMMISSION, AS THE CASE MAY BE. THE 35 PROCEEDINGS IN HEARING AND DETERMINING THE CLAIM SHALL BE MODIFIED AS 36 NECESSARY TO SERVE THE PURPOSES OF THIS TITLE AND SHALL BE IN ACCORDANCE 37 WITH THE REGULATIONS OF THE COMMISSIONER. ALL CLAIMS SHALL BE HEARD AND 38 DECIDED NOT LATER THAN TWO MONTHS AFTER THE LAST DAY FOR FILING A CLAIM. 39 4. UPON THE DETERMINATION OF A CLAIM, THE BOARD OF ASSESSMENT REVIEW 40 OR ASSESSMENT REVIEW COMMISSION, AS THE CASE MAY BE, SHALL GIVE NOTICE 41 OF THE DETERMINATION TO THE ASSESSOR OR BOARD OF ASSESSORS AND THE 42 CLAIMANT WITHIN FIVE DAYS OF SUCH DETERMINATION. NOTWITHSTANDING ANY 43 INCONSISTENT PROVISION OF LAW, IF THE CLAIM IS DETERMINED TO BE IN FAVOR 44 OF THE CLAIMANT, THE ASSESSOR OR BOARD OF ASSESSORS SHALL CORRECT THE 45 TENTATIVE ASSESSMENT ROLL, FINAL ASSESSMENT ROLL OR TAX ROLL, AS THE 46 CASE MAY BE, WITHIN FIVE DAYS OF RECEIVING SUCH NOTICE. 47 S 548-C. COORDINATION WITH SCHOOL AND VILLAGE TAX LEVIES. THE COMMIS- 48 SIONER SHALL PROMULGATE REGULATIONS TO COORDINATE ASSESSMENT ROLLS AND 49 TAX LEVIES OF COUNTIES, CITIES AND TOWNS WITH THOSE OF SCHOOL DISTRICTS 50 AND VILLAGES. 51 S 548-D. ABATEMENT; STATE EXPENSE. 1. THE ABATEMENT GRANTED TO A PROP- 52 ERTY OWNER PURSUANT TO THIS TITLE SHALL BE A STATE CHARGE, WHICH SHALL 53 BE PAYABLE AS PROVIDED IN THIS SECTION. 54 2. A TAXING AUTHORITY SEEKING STATE AID PURSUANT TO THIS SECTION SHALL 55 SUBMIT AN APPLICATION THEREFOR TO THE COMMISSIONER. THE APPLICATION 56 SHALL INCLUDE SUCH INFORMATION AS THE COMMISSIONER SHALL REQUIRE. S. 3668 3 1 3. UPON APPROVING AN APPLICATION FOR STATE AID PURSUANT TO THIS 2 SECTION, THE COMMISSIONER SHALL COMPUTE AND CERTIFY THE AMOUNTS PAYABLE 3 TO A TAXING AUTHORITY. SUCH STATE AID SHALL BE PAYABLE UPON THE AUDIT 4 AND WARRANT OF THE STATE COMPTROLLER. 5 S 2. This act shall take effect immediately and shall be deemed to 6 have been in full force and effect on and after January 1, 2015; 7 provided that any and all rules and regulations and any other measures 8 necessary to implement any provision of this act shall be promulgated 9 and taken on an emergency basis, respectively, within 30 days after this 10 act shall have become a law.