Bill Text: NY S07856 | 2013-2014 | General Assembly | Introduced
Bill Title: Provides for the levy and extension of real property taxes on class 4 property in the county of Nassau; provides for the uniting of property owners for the review of the assessment of real property of the same class in special assessing units that are not cities.
Spectrum: Committee Bill
Status: (Introduced - Dead) 2014-06-14 - REFERRED TO RULES [S07856 Detail]
Download: New_York-2013-S07856-Introduced.html
S T A T E O F N E W Y O R K
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7856
I N S E N A T E
June 14, 2014
___________
Introduced by COMMITTEE ON RULES -- read twice and ordered printed, and
when printed to be committed to the Committee on Rules
AN ACT to amend the real property tax law, in relation to review of
assessments in special assessing units which are not cities; and to
amend the Nassau county administrative code, in relation to the levy
and extension of real property taxes on class four real property
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
1 Section 1. Subdivision 2 of section 706 of the real property tax law,
2 as amended by chapter 714 of the laws of 1982, is amended to read as
3 follows:
4 2. A proceeding to review an assessment shall be founded upon a peti-
5 tion setting forth the respect in which the assessment is excessive,
6 unequal or unlawful, or the respect in which real property is misclassi-
7 fied and stating that the petitioner is or will be injured thereby. Such
8 petition shall be duly verified by the petitioner, an officer thereof,
9 or by an agent thereof who has been authorized in writing to verify and
10 file such petition and whose authorization is made a part of such peti-
11 tion. Such petition must show that a complaint was made in due time to
12 the proper officers to correct such assessment. Two or more persons
13 having real property assessed upon the same roll who assert the same
14 grounds for review presenting a common question of law or fact, may
15 unite in the same petition; PROVIDED, HOWEVER, THAT IN A SPECIAL ASSESS-
16 ING UNIT, AS DEFINED IN SECTION EIGHTEEN HUNDRED ONE OF THIS CHAPTER,
17 WHICH IS NOT A CITY, TWO OR MORE PERSONS HAVING REAL PROPERTY ASSESSED
18 UPON THE SAME ROLL, IN THE SAME CLASS OF REAL PROPERTY AS DEFINED IN
19 SECTION EIGHTEEN HUNDRED TWO OF THIS CHAPTER, WHO ASSERT THE SAME
20 GROUNDS FOR REVIEW, MAY WITHOUT CONDITION OR LIMITATION UNITE IN THE
21 SAME PETITION.
22 S 2. Chapter 272 of the laws of 1939, constituting the Nassau county
23 administrative code, is amended by adding a new section 6-41.0 to read
24 as follows:
25 S 6-41.0 LEVY AND EXTENSION OF TAXES; CLASS FOUR REAL PROPERTY.
26 NOTWITHSTANDING ANY PROVISION OF LAW TO THE CONTRARY, IN A SPECIAL
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD15217-07-4
S. 7856 2
1 ASSESSING UNIT WHICH IS NOT A CITY, ALL REAL PROPERTY TAXES ON REAL
2 PROPERTY CLASSIFIED AS CLASS FOUR UNDER SECTION EIGHTEEN HUNDRED TWO OF
3 THE REAL PROPERTY TAX LAW ON THE FINAL ASSESSMENT ROLL SHALL BE LEVIED
4 AND EXTENDED IN THE FOLLOWING MANNER:
5 A. SUCH TAXES SHALL BE LEVIED AND EXTENDED ON EACH PROPERTY'S ASSESS-
6 MENT ON THE FINAL ASSESSMENT ROLL EXCEPT AS PROVIDED IN THIS SECTION.
7 WHERE A TIMELY PROCEEDING UNDER TITLE ONE OF ARTICLE SEVEN OF THE REAL
8 PROPERTY TAX LAW HAS BEEN INITIATED THE ASSESSED VALUE UPON WHICH TAXES
9 ARE LEVIED AND EXTENDED SHALL BE THE ASSESSMENT CLAIMED ON THE PETITION
10 INITIATING SUCH TIMELY PROCEEDING; PROVIDED HOWEVER, THAT WHERE SUCH
11 TIMELY PETITION CLAIMS A REDUCTION GREATER THAN NINE PERCENT OF A PROP-
12 ERTY'S ASSESSMENT ON THE FINAL ASSESSMENT ROLL TAXES SHALL BE LEVIED AND
13 EXTENDED ON THE TAX ROLL EQUAL TO NINETY-ONE PERCENT OF SUCH PROPERTY'S
14 ASSESSMENT ON THE FINAL ASSESSMENT ROLL UNLESS THE ASSESSOR IN HIS OR
15 HER DISCRETION BASED ON REASONABLE EVIDENCE DETERMINES THAT IT IS IN THE
16 BEST INTEREST OF THE COUNTY TO LEVY AND EXTEND TAXES BASED ON A CLAIMED
17 REDUCTION GREATER THAN NINE PERCENT SUCH THAT TAXES SHALL BE LEVIED AND
18 EXTENDED BASED ON SUCH REDUCED ASSESSMENT.
19 B. EACH PROPERTY WHERE TAXES ARE LEVIED AND EXTENDED BASED ON THE
20 ASSESSMENT CONTAINED IN A PETITION PURSUANT TO TITLE ONE OF ARTICLE
21 SEVEN OF THE REAL PROPERTY TAX LAW AS PROVIDED FOR IN SUBDIVISION A OF
22 THIS SECTION SHALL BE RESPONSIBLE FOR PAYING A DISPUTED ASSESSMENT
23 CHARGE. THE AMOUNT OF SUCH DISPUTED ASSESSMENT CHARGE SHALL BE DETER-
24 MINED NOTWITHSTANDING ANY PROVISION OF LAW TO THE CONTRARY BY SUBTRACT-
25 ING THE ASSESSMENT ON THE TAX ROLL UPON WHICH TAXES WERE LEVIED AND
26 EXTENDED FROM THE PROPERTY'S ASSESSMENT ON THE FINAL ASSESSMENT ROLL
27 WITH THE DIFFERENCE THEN MULTIPLIED BY THE TAX RATES APPLIED TO THE
28 ASSESSMENT ON THE TAX ROLL UPON WHICH TAXES WERE LEVIED AND EXTENDED.
29 SUCH DISPUTED ASSESSMENT CHARGE SHALL BE CALCULATED, COLLECTED AND
30 ADMINISTERED IN THE SAME MANNER AS NASSAU COUNTY REAL PROPERTY TAXES.
31 C. THE DISPUTED ASSESSMENT CHARGE SHALL APPEAR AS A SEPARATE ITEM ON
32 THE BILL SUBMITTED TO PROPERTY OWNERS BY EACH RECEIVER OF TAXES. THE
33 REVENUES FROM SUCH CHARGES SHALL BE PLACED IN A SPECIAL REVENUE FUND
34 HEREBY ESTABLISHED AS THE DISPUTED ASSESSMENT FUND WHICH SHALL BE MAIN-
35 TAINED AND ADMINISTERED BY THE NASSAU COUNTY TREASURER. THE MONIES IN
36 SUCH FUND SHALL BE USED SOLELY FOR THE PURPOSES SPECIFIED IN THIS
37 SECTION.
38 D. REFUNDS OF REAL PROPERTY TAXES ON CLASS FOUR PROPERTIES RESULTING
39 FROM A SETTLEMENT OR FINAL ORDER FROM A COUNT OF COMPETENT JURISDICTION
40 ON A PETITION PURSUANT TO TITLE ONE OF ARTICLE SEVEN OF THE REAL PROPER-
41 TY TAX LAW OR A DETERMINATION OR STIPULATION BY THE ASSESSMENT REVIEW
42 COMMISSION SHALL BE PAID FROM THE DISPUTED ASSESSMENT FUND.
43 E. ANY MONIES PAID INTO THE DISPUTED ASSESSMENT FUND WITH RESPECT TO A
44 PROPERTY REMAINING AFTER PROCEEDINGS UNDER TITLE ONE OF ARTICLE SEVEN OF
45 THE REAL PROPERTY TAX LAW HAVE BEEN SETTLED OR OTHERWISE FINALLY DETER-
46 MINED BY A COURT OF COMPETENT JURISDICTION OR THE ASSESSMENT REVIEW
47 COMMISSION SHALL BE DISTRIBUTED PRO RATA TO THE COUNTY AND THE APPLICA-
48 BLE SCHOOL DISTRICT, TOWN AND SPECIAL DISTRICTS.
49 F. THE LEVY AND EXTENSION OF TAXES BASED ON THE PETITION INITIATING A
50 TIMELY PROCEEDING AS PROVIDED IN SUBDIVISION A OF THIS SECTION SHALL NOT
51 AFFECT THE APPLICATION OF ANY OTHER PROVISION OF LAW EXCEPT AS EXPRESSLY
52 PROVIDED IN THIS SECTION.
53 S 3. Severability. If any provision of this act or if any application
54 thereof to any person or circumstances is held invalid, the remainder of
55 this act and the application of the provision to other persons and
56 circumstances shall not be affected thereby.
S. 7856 3
1 S 4. This act shall take effect immediately and:
2 (a) section one of this act shall apply to real property with a taxa-
3 ble status date on or after January 1, 2013; and
4 (b) section two of this act shall apply to real property taxes and
5 other amounts levied and extended based on the 2016--2017 tax roll and
6 each tax roll thereafter.
