Bill Text: NY S07995 | 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 1-0)

Status: (Introduced) 2024-01-04 - REFERRED TO LOCAL GOVERNMENT [S07995 Detail]

Download: New_York-2023-S07995-Introduced.html



                STATE OF NEW YORK
        ________________________________________________________________________

                                          7995

                    IN SENATE

                                     January 4, 2024
                                       ___________

        Introduced by Sen. GOUNARDES -- 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 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-
    24  doned  and  an  order  dismissing  the petition shall be entered without
    25  notice and such order shall  constitute  a  final  adjudication  of  all
    26  issues  raised  in  the  proceeding,  except where the parties otherwise

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD06995-01-3

        S. 7995                             2

     1  stipulate or a court or judge otherwise orders on good cause shown with-
     2  in such [four-year] two-year period.
     3    2.  Where a proceeding is commenced pursuant to this article to review
     4  the assessment of a parcel of real property which solely contains  prop-
     5  erty  which  is not subject to the provisions of subdivision one of this
     6  section, a note of issue shall be filed in accordance with this subdivi-
     7  sion.
     8    (a) Where a real property assessment challenge  commenced  under  this
     9  article  has  been  pending for at least [two years] six months from the
    10  date of the commencement of the proceeding, either party may demand,  by
    11  serving  and  filing  a  written demand, that the parties file a written
    12  appraisal of the property which is the subject of  the  proceeding  [and
    13  serve  same].  The  demand  shall  be  in writing and served by personal
    14  delivery or certified mail, return receipt requested.   The court  shall
    15  fix  the date for submission of the appraisal reports for the petitioner
    16  within one hundred twenty days of service of such demand, and the  court
    17  shall  fix  the  date  for  submission  of the appraisal reports for the
    18  respondent ninety days subsequent to the  date  for  submission  of  the
    19  appraisal  reports  for the petitioner. Upon the filing of the appraisal
    20  reports by the petitioner, the court  shall  notify  the  respondent  in
    21  writing  that  the petitioners' appraisal reports have been received and
    22  the date by which the respondent must submit  their  appraisal  reports.
    23  Upon  the  receipt  of appraisal reports, the court shall simultaneously
    24  distribute all appraisal reports to all parties. [The demand shall be in
    25  writing and served  by  personal  delivery  or  certified  mail,  return
    26  receipt requested. Both parties shall thereafter file an appraisal or]
    27    (b)  The  court  may,  at  any time, order the submission of appraisal
    28  reports and fix a date for such submission for the petitioner within one
    29  hundred twenty days, and the court  shall  fix  for  submission  of  the
    30  appraisal  reports for the respondent ninety days subsequent to the date
    31  for submission of the appraisal reports for the petitioner.    Upon  the
    32  filing of the appraisal reports by the petitioner, the court shall noti-
    33  fy  the  respondent  in  writing that the petitioners' appraisal reports
    34  have been received and the date by  which  the  respondent  must  submit
    35  their  appraisal  reports.  Upon  the  receipt of appraisal reports, the
    36  court shall simultaneously  distribute  all  appraisal  reports  to  all
    37  parties.
    38    (c) Should either party fail to file such appraisal report by the date
    39  for  submission  fixed by the court, either party may show good cause as
    40  to why such demand or order cannot be complied  with  within  such  time
    41  period. Either party may move to dismiss the proceeding by reason of the
    42  other party's failure to prosecute the proceeding and file the appraisal
    43  pursuant  to  the demand or order. Unless the party shows good cause for
    44  failing to file the appraisal, the court may in  its  discretion  either
    45  dismiss  or  grant  the petition and such order shall constitute a final
    46  adjudication of all issues raised in the proceeding.
    47    [(b)] (d) Upon the serving and filing the  appraisals  pursuant  to  a
    48  demand  made  under paragraph (a) of this subdivision or by order of the
    49  court pursuant to paragraph (b) of this  subdivision,  the  court  shall
    50  schedule  a  conference  with  the  parties  to  be held within [ninety]
    51  forty-five days to discuss settlement,  resolve  disclosure  and  decide
    52  other pretrial issues.
    53    [(c)] (e) After completion of the pretrial conference required by this
    54  subdivision,  the  respondent  may  serve and file a written demand that
    55  petitioner file a note of issue within thirty days  of  service  of  the
    56  demand  therefor.  The demand shall be in writing and served by personal

        S. 7995                             3

     1  delivery or certified mail, return receipt requested. Should  the  peti-
     2  tioner fail to file a note of issue within thirty days of the service of
     3  demand,  the proceeding shall be deemed to have been abandoned, an order
     4  dismissing  the  petition shall be entered without notice and such order
     5  shall constitute a final  adjudication  of  all  issues  raised  in  the
     6  proceeding,  unless  the  court  or judge otherwise orders on good cause
     7  shown.
     8    [(d)] (f) Should the respondent fail to  demand  that  the  petitioner
     9  file a note of issue pursuant to paragraph [(c)] (e) of this subdivision
    10  within  [four]  two  years  from  the  date  of  the commencement of the
    11  proceeding, and a note of  issue  has  not  otherwise  been  filed,  the
    12  proceeding  shall be deemed to have been abandoned and an order dismiss-
    13  ing the petition shall be entered without notice and  such  order  shall
    14  constitute  a final adjudication of all issues raised in the proceeding,
    15  except where the parties otherwise stipulate or a court or judge  other-
    16  wise orders on good cause shown within such [four-year] two-year period.
    17    §  2.  Section 706 of the real property tax law, as amended by chapter
    18  714 of the laws of 1982, is amended to read as follows:
    19    § 706. Grounds for review; contents of petition. 1.  The  grounds  for
    20  reviewing  an  assessment shall be that the assessment to be reviewed is
    21  excessive, unequal or unlawful, or that real property is misclassified.
    22    2. (a) A proceeding to review an assessment shall be  founded  upon  a
    23  petition setting forth the respect in which the assessment is excessive,
    24  unequal or unlawful, or the respect in which real property is misclassi-
    25  fied and stating that the petitioner is or will be injured thereby. Such
    26  petition  shall  be duly verified by the petitioner, an officer thereof,
    27  or by an agent thereof who has been authorized in writing to verify  and
    28  file  such petition and whose authorization is made a part of such peti-
    29  tion. Such petition must show that a complaint was made in due  time  to
    30  the  proper  officers  to  correct  such assessment. Two or more persons
    31  having real property assessed upon the same roll  who  assert  the  same
    32  grounds  for  review  presenting  a  common question of law or fact, may
    33  unite in the same petition.
    34    (b) Within thirty days of commencing a proceeding pursuant to  section
    35  seven  hundred four of this article, the petitioner shall serve upon the
    36  respondent a statement that the property is not income producing  or  an
    37  income  and  expense  statement for the property for each tax year under
    38  review; provided that the provisions of this paragraph shall  not  apply
    39  to proceedings in a city with a population of one million or more.
    40    § 3. This act shall take effect on the one hundred twentieth day after
    41  it  shall  have become a law and shall apply to proceedings commenced on
    42  and after the effective date of this act pursuant to section 704 of  the
    43  real  property  tax  law.  Effective immediately the addition, amendment
    44  and/or repeal of any rule or regulation necessary for the implementation
    45  of this act on  its  effective  date  are  authorized  to  be  made  and
    46  completed on or before such date.
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