S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                  10097

                          I N  A S S E M B L Y

                              June 13, 2014
                               ___________

Introduced  by  COMMITTEE ON RULES -- (at request of M. of A. Hooper) --
  read once and referred to the Committee on Real Property Taxation

AN ACT to amend the Nassau county administrative code,  in  relation  to
  the levy and extension of real property taxes on class four real prop-
  erty

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

  Section 1. Chapter 272 of the laws of 1939,  constituting  the  Nassau
county administrative code, is amended by adding a new section 6-41.0 to
read as follows:
  S  6-41.0  LEVY  AND  EXTENSION  OF  TAXES;  CLASS FOUR REAL PROPERTY.
NOTWITHSTANDING ANY PROVISION OF LAW  TO  THE  CONTRARY,  IN  A  SPECIAL
ASSESSING  UNIT  WHICH  IS  NOT  A CITY, ALL REAL PROPERTY TAXES ON REAL
PROPERTY CLASSIFIED AS CLASS FOUR UNDER SECTION EIGHTEEN HUNDRED TWO  OF
THE  REAL  PROPERTY TAX LAW ON THE FINAL ASSESSMENT ROLL SHALL BE LEVIED
AND EXTENDED IN THE FOLLOWING MANNER:
  A. SUCH TAXES SHALL BE LEVIED AND EXTENDED ON EACH PROPERTY'S  ASSESS-
MENT  ON  THE  FINAL ASSESSMENT ROLL EXCEPT AS PROVIDED IN THIS SECTION.
WHERE A TIMELY PROCEEDING UNDER TITLE ONE OF ARTICLE SEVEN OF  THE  REAL
PROPERTY  TAX LAW HAS BEEN INITIATED THE ASSESSED VALUE UPON WHICH TAXES
ARE LEVIED AND EXTENDED SHALL BE THE ASSESSMENT CLAIMED ON THE  PETITION
INITIATING  SUCH  TIMELY  PROCEEDING;  PROVIDED HOWEVER, THAT WHERE SUCH
TIMELY PETITION CLAIMS A REDUCTION GREATER THAN TEN PERCENT OF A PROPER-
TY'S ASSESSMENT ON THE FINAL ASSESSMENT ROLL TAXES SHALL BE  LEVIED  AND
EXTENDED  ON  THE  TAX  ROLL  EQUAL TO NINETY PERCENT OF SUCH PROPERTY'S
ASSESSMENT ON THE FINAL ASSESSMENT ROLL UNLESS THE ASSESSOR  IN  HIS  OR
HER DISCRETION BASED ON REASONABLE EVIDENCE DETERMINES THAT IT IS IN THE
BEST  INTEREST OF THE COUNTY TO LEVY AND EXTEND TAXES BASED ON A CLAIMED
REDUCTION GREATER THAN TEN PERCENT SUCH THAT TAXES SHALL BE  LEVIED  AND
EXTENDED BASED ON SUCH REDUCED ASSESSMENT.
  B.  EACH  PROPERTY  WHERE  TAXES  ARE LEVIED AND EXTENDED BASED ON THE
ASSESSMENT CONTAINED IN A PETITION PURSUANT  TO  TITLE  ONE  OF  ARTICLE
SEVEN  OF  THE REAL PROPERTY TAX LAW AS PROVIDED FOR IN SUBDIVISION A OF
THIS SECTION SHALL BE  RESPONSIBLE  FOR  PAYING  A  DISPUTED  ASSESSMENT

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

                                                           LBD15217-02-4

A. 10097                            2

CHARGE.    THE AMOUNT OF SUCH DISPUTED ASSESSMENT CHARGE SHALL BE DETER-
MINED NOTWITHSTANDING ANY PROVISION OF LAW TO THE CONTRARY BY  SUBTRACT-
ING  THE  ASSESSMENT  ON  THE  TAX ROLL UPON WHICH TAXES WERE LEVIED AND
EXTENDED  FROM  THE  PROPERTY'S  ASSESSMENT ON THE FINAL ASSESSMENT ROLL
WITH THE DIFFERENCE THEN MULTIPLIED BY THE  TAX  RATES  APPLIED  TO  THE
ASSESSMENT  ON  THE  TAX ROLL UPON WHICH TAXES WERE LEVIED AND EXTENDED.
SUCH DISPUTED ASSESSMENT  CHARGE  SHALL  BE  CALCULATED,  COLLECTED  AND
ADMINISTERED IN THE SAME MANNER AS NASSAU COUNTY REAL PROPERTY TAXES.
  C.  THE  DISPUTED ASSESSMENT CHARGE SHALL APPEAR AS A SEPARATE ITEM ON
THE BILL SUBMITTED TO PROPERTY OWNERS BY EACH  RECEIVER  OF  TAXES.  THE
REVENUES  FROM  SUCH  CHARGES  SHALL BE PLACED IN A SPECIAL REVENUE FUND
HEREBY ESTABLISHED AS THE DISPUTED ASSESSMENT FUND WHICH SHALL BE  MAIN-
TAINED  AND  ADMINISTERED  BY THE NASSAU COUNTY TREASURER. THE MONIES IN
SUCH FUND SHALL BE USED  SOLELY  FOR  THE  PURPOSES  SPECIFIED  IN  THIS
SECTION.
  D.  REFUNDS  OF REAL PROPERTY TAXES ON CLASS FOUR PROPERTIES RESULTING
FROM A SETTLEMENT OR FINAL ORDER FROM A COUNT OF COMPETENT  JURISDICTION
ON A PETITION PURSUANT TO TITLE ONE OF ARTICLE SEVEN OF THE REAL PROPER-
TY  TAX  LAW  OR A DETERMINATION OR STIPULATION BY THE ASSESSMENT REVIEW
COMMISSION SHALL BE PAID FROM THE DISPUTED ASSESSMENT FUND.
  E. ANY MONIES PAID INTO THE DISPUTED ASSESSMENT FUND WITH RESPECT TO A
PROPERTY REMAINING AFTER PROCEEDINGS UNDER TITLE ONE OF ARTICLE SEVEN OF
THE REAL PROPERTY TAX LAW HAVE BEEN SETTLED OR OTHERWISE FINALLY  DETER-
MINED  BY  A  COURT  OF  COMPETENT JURISDICTION OR THE ASSESSMENT REVIEW
COMMISSION SHALL BE DISTRIBUTED PRO RATA TO THE COUNTY AND THE  APPLICA-
BLE SCHOOL DISTRICT, TOWN AND SPECIAL DISTRICTS.
  F.  THE LEVY AND EXTENSION OF TAXES BASED ON THE PETITION INITIATING A
TIMELY PROCEEDING AS PROVIDED IN SUBDIVISION A OF THIS SECTION SHALL NOT
AFFECT THE APPLICATION OF ANY OTHER PROVISION OF LAW EXCEPT AS EXPRESSLY
PROVIDED IN THIS SECTION.
  S 2. Severability. If any provision of this act or if any  application
thereof to any person or circumstances is held invalid, the remainder of
this  act  and  the  application  of  the provision to other persons and
circumstances shall not be affected thereby.
  S 3. This act shall take effect immediately and shall  apply  to  real
property  taxes and other amounts levied and extended based on the 2016-
-2017 tax roll and each tax roll thereafter.