S T A T E   O F   N E W   Y O R K
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    S. 5726                                                  A. 8334

                       2011-2012 Regular Sessions

                      S E N A T E - A S S E M B L Y

                              June 14, 2011
                               ___________

IN  SENATE -- Introduced by Sen. LITTLE -- read twice and ordered print-
  ed, and when printed to be committed to the Committee on Rules

IN ASSEMBLY -- Introduced by M. of A. SAYWARD, DUPREY,  JORDAN  --  read
  once and referred to the Committee on Real Property Taxation

AN ACT to enact the "flood assessment relief act of 2011"

  THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1. Short title. This act shall be known and may  be  cited  as
the "flood assessment relief act of 2011".
  S  2.  Definitions.  For the purposes of this act, the following terms
shall have the following meanings:
  1. "County" shall mean  the  counties  of  Clinton,  Essex,  Franklin,
Warren and Washington.
  2.  "Taxable  status date" shall mean the date established pursuant to
section 302 of the real property tax law.
  3. "Catastrophically impacted" shall mean a property there is cause to
believe the value of which was diminished by 50 percent  or  more  as  a
result of the weather.
  4.  "Taxpayer"  shall  mean    the  owner  of  real property which was
catastrophically impacted in a county.
  5. "Assessor" shall mean a town, city, or village assessor or board of
assessors in a county.
  6. "Property owner" shall mean the  owner  of  real  property  who  is
responsible for payment of real property taxes on such property.
  7. "Weather" shall mean the storms, rains, or floods which occurred in
a  county  during the period beginning April 26, 2011 and ending May 29,
2011.
  8. "Correction" shall mean the process for the correction of a  "cler-
ical  error"  as defined in section 550 of the real property tax law and
as provided for in title 3 of article 5 of the real property tax law.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD11942-04-1
              

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  S 3. Local option. A county may exercise the provisions of this act if
such county's governing body shall, by September 1, 2011, pass a  resol-
ution  resolving  to  implement the provisions of this act. Prior to the
passage of such resolution, the chief executive officer of a county  (or
the  representative  thereof)  shall consult with those municipal corpo-
rations as defined in subdivision 10 of section 102 of the real property
tax law  which such chief executive officer has reason to believe had at
least 10 properties whose value was diminished as a result of the weath-
er and shall secure the  written  consent  of  such  corporation  to  be
included in scope and coverage of such resolution.
  S  4.  Assessment  relief for flood victims. Notwithstanding any other
provision of law to the contrary, a taxpayer whose real property is in a
county and whose property has been catastrophically impacted as a result
of weather occurring in the state of New York  may  seek  administrative
review  or correction of the valuation assigned to such real property or
the improvements thereon pursuant to the provisions of article 5 of  the
real property tax law. An assessor shall also seek administrative review
or  correction  of  valuations  on  any  property he or she believes was
catastrophically impacted as a result of such weather.
  In the event such review or correction is sought, the board of assess-
ment review or other authorized body or officer, in making such determi-
nations as it is otherwise authorized to make pursuant to the provisions
of the real property tax law, shall consider the taxable status date  as
provided  for in section 302 of the real property tax law, to be May 29,
2011 instead of the taxable status date otherwise provided for  in  such
section or any other provision of law.
  Any  complaint by a taxpayer who is also the property owner and who is
seeking a lower valuation, shall not be required to suggest  such  valu-
ation to the board of assessment review, but such suggestion may be made
by  an assessor or board of assessors, even if such assessor or board of
assessors is not the party who has made the application  for  assessment
review.
  In the event the assessor seeks an administrative determination before
a  board  of assessment review of any property he or she is not an owner
of or otherwise entitled by law to seek an administrative  determination
from  such board, such assessor shall also seek an administrative deter-
mination and a lower valuation of all such properties he or she believes
were catastrophically impacted  by  weather  within  such  jurisdiction.
Such  determination may be sought in a class application by the assessor
to the board of assessment review filed pursuant to either  section  524
or  553  of  the real property tax law.  The failure of such assessor to
seek such a determination for all such catastrophically impacted proper-
ties shall not impair the effectiveness of any review sought by such  an
assessor  and  a  cause  of  action against such assessor for failing to
include any specific property or class of  properties  shall  not  exist
under  the laws of this state. The board of assessment review may accept
applications  for  administrative  review  of  the  assessment  of   any
catastrophically  impacted  property  up until and including October 22,
2011; provided that where such an application has not been submitted  by
that  date,  the assessor or taxpayer may nonetheless seek correction of
the assessment in the manner provided by section 553, 554 or 556 of  the
real property tax law, whichever is appropriate.
  The  rights  contained  in  this  act shall not otherwise diminish any
other legally available right of any property owner  or  party  who  may
otherwise  lawfully  challenge  the  valuation or assessment of any real
property or improvements thereon.  All remaining rights, including,  but

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not  limited  to,  the  right  to  seek  correction of the assessment as
provided for in sections 554 and 556 of the real property tax law and to
judicially challenge such assessment  or  valuation  hereby  remain  and
shall  be  available to the party to whom such rights would otherwise be
available notwithstanding this act.
  S 5. School districts held harmless. Each school district located in a
county shall be held harmless by the state for any  reduction  in  state
aid  that would have been paid as tax savings pursuant to section 1306-a
of the real property tax law incurred due to the provisions of this act.
  S 6. This act shall take effect immediately and  shall  be  deemed  to
have been in full force and effect on and after April 26, 2011.