S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  3492--A
 
                        2021-2022 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             January 27, 2021
                                ___________
 
 Introduced by M. of A. ZEBROWSKI, GALEF, VANEL -- read once and referred
   to the Committee on Real Property Taxation -- reported and referred to
   the  Committee  on  Codes -- reported and referred to the Committee on
   Ways  and  Means  --  committee  discharged,  bill  amended,   ordered
   reprinted as amended and recommitted to said committee

 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:
 
   Section  1.  Subdivisions  1 and 2 of section 718 of the real property
 tax law, subdivision 1 as amended by chapter 186 of the  laws  of  2002,
 and  subdivision  2  as  added by chapter 693 of the laws of 1995, para-
 graphs (a) and (b) of subdivision 2 as amended by  chapter  503  of  the
 laws of 1996, are amended to read as follows:
   1.  Where a proceeding is commenced pursuant to this article to review
 the assessment of a parcel of real property which contains one,  two  or
 three  family  dwelling residential real property, including such dwell-
 ings used in part for nonresidential purposes, but which are used prima-
 rily for residential purposes, and farm dwellings, or a parcel  of  real
 property  which  contains  residential  real property consisting of more
 than three dwelling units held in condominium form of  ownership,  or  a
 parcel  of  real  property  which  contains  land  used  in agricultural
 production which is eligible for an agricultural assessment pursuant  to
 section  three  hundred five or three hundred six of the agriculture and
 markets law, where the owner of such land has filed an  annual  applica-
 tion  for  an agricultural assessment, and farm buildings and structures
 thereon, as defined in subdivision two of section four  hundred  eighty-
 three  of this chapter, or any parcel of real property located in a city
 with a population of one million or more, unless  a  note  of  issue  is
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD08515-02-1

 A. 3492--A                          2
 
 filed  and  the proceeding is placed on the court calendar within [four]
 TWO years from the last date provided by law for the commencement of the
 proceeding, the proceeding thereon shall be deemed to  have  been  aban-
 doned  and  an  order  dismissing  the petition shall be entered without
 notice and such order shall  constitute  a  final  adjudication  of  all
 issues  raised  in  the  proceeding,  except where the parties otherwise
 stipulate or a court or judge otherwise orders on good cause shown with-
 in such [four-year] TWO-YEAR period.
   2. Where a proceeding is commenced pursuant to this article to  review
 the  assessment of a parcel of real property which solely contains prop-
 erty which is not subject to the provisions of subdivision one  of  this
 section, a note of issue shall be filed in accordance with this subdivi-
 sion.
   (a)  Where  a  real property assessment challenge commenced under this
 article has been pending for at least [two years] SIX  MONTHS  from  the
 date  of the commencement of the proceeding, either party may demand, by
 serving AND FILING a written demand, that the  parties  file  a  written
 appraisal  of  the  property which is the subject of the proceeding [and
 serve same]. THE DEMAND SHALL BE  IN  WRITING  AND  SERVED  BY  PERSONAL
 DELIVERY  OR  CERTIFIED MAIL, RETURN RECEIPT REQUESTED.  THE COURT SHALL
 FIX THE DATE FOR SUBMISSION OF THE APPRAISAL REPORTS FOR THE  PETITIONER
 within  one hundred twenty days of service of such demand, AND THE COURT
 SHALL FIX THE DATE FOR SUBMISSION  OF  THE  APPRAISAL  REPORTS  FOR  THE
 RESPONDENT  NINETY  DAYS  SUBSEQUENT  TO  THE DATE FOR SUBMISSION OF THE
 APPRAISAL REPORTS FOR THE PETITIONER. UPON THE FILING OF  THE  APPRAISAL
 REPORTS  BY  THE  PETITIONER,  THE  COURT SHALL NOTIFY THE RESPONDENT IN
 WRITING THAT THE PETITIONERS' APPRAISAL REPORTS HAVE BEEN  RECEIVED  AND
 THE  DATE  BY  WHICH THE RESPONDENT MUST SUBMIT THEIR APPRAISAL REPORTS.
 UPON THE RECEIPT OF APPRAISAL REPORTS, THE  COURT  SHALL  SIMULTANEOUSLY
 DISTRIBUTE ALL APPRAISAL REPORTS TO ALL PARTIES. [The demand shall be in
 writing  and  served  by  personal  delivery  or  certified mail, return
 receipt requested. Both parties shall thereafter file an appraisal or]
   (B) THE COURT MAY, AT ANY TIME,  ORDER  THE  SUBMISSION  OF  APPRAISAL
 REPORTS AND FIX A DATE FOR SUCH SUBMISSION FOR THE PETITIONER WITHIN ONE
 HUNDRED  TWENTY  DAYS,  AND  THE  COURT  SHALL FIX FOR SUBMISSION OF THE
 APPRAISAL REPORTS FOR THE RESPONDENT NINETY DAYS SUBSEQUENT TO THE  DATE
 FOR  SUBMISSION  OF  THE APPRAISAL REPORTS FOR THE PETITIONER.  UPON THE
 FILING OF THE APPRAISAL REPORTS BY THE PETITIONER, THE COURT SHALL NOTI-
 FY THE RESPONDENT IN WRITING THAT  THE  PETITIONERS'  APPRAISAL  REPORTS
 HAVE  BEEN  RECEIVED  AND  THE  DATE BY WHICH THE RESPONDENT MUST SUBMIT
 THEIR APPRAISAL REPORTS. UPON THE  RECEIPT  OF  APPRAISAL  REPORTS,  THE
 COURT  SHALL  SIMULTANEOUSLY  DISTRIBUTE  ALL  APPRAISAL  REPORTS TO ALL
 PARTIES.
   (C) SHOULD EITHER PARTY FAIL TO FILE SUCH APPRAISAL REPORT BY THE DATE
 FOR SUBMISSION FIXED BY THE COURT, EITHER PARTY MAY show good  cause  as
 to  why  such  demand  OR ORDER cannot be complied with within such time
 period. Either party may move to dismiss the proceeding by reason of the
 other party's failure to prosecute the proceeding and file the appraisal
 pursuant to the demand OR ORDER. Unless the party shows good  cause  for
 failing  to  file  the appraisal, the court may in its discretion either
 dismiss or grant the petition and such order shall  constitute  a  final
 adjudication of all issues raised in the proceeding.
   [(b)]  (D)  Upon  the  serving and filing the appraisals pursuant to a
 demand made under paragraph (a) of this subdivision OR BY ORDER  OF  THE
 COURT  PURSUANT  TO  PARAGRAPH  (B) OF THIS SUBDIVISION, the court shall
 schedule a conference with  the  parties  to  be  held  within  [ninety]

 A. 3492--A                          3
 
 FORTY-FIVE  days  to  discuss  settlement, resolve disclosure and decide
 other pretrial issues.
   [(c)] (E) After completion of the pretrial conference required by this
 subdivision,  the  respondent  may  serve and file a written demand that
 petitioner file a note of issue within thirty days  of  service  of  the
 demand  therefor.  The demand shall be in writing and served by personal
 delivery or certified mail, return receipt requested. Should  the  peti-
 tioner fail to file a note of issue within thirty days of the service of
 demand,  the proceeding shall be deemed to have been abandoned, an order
 dismissing the petition shall be entered without notice and  such  order
 shall  constitute  a  final  adjudication  of  all  issues raised in the
 proceeding, unless the court or judge otherwise  orders  on  good  cause
 shown.
   [(d)]  (F)  Should  the  respondent fail to demand that the petitioner
 file a note of issue pursuant to paragraph [(c)] (E) of this subdivision
 within [four] TWO years  from  the  date  of  the  commencement  of  the
 proceeding,  and  a  note  of  issue  has  not otherwise been filed, the
 proceeding shall be deemed to have been abandoned and an order  dismiss-
 ing  the  petition  shall be entered without notice and such order shall
 constitute a final adjudication of all issues raised in the  proceeding,
 except  where the parties otherwise stipulate or a court or judge other-
 wise orders on good cause shown within such [four-year] TWO-YEAR period.
   § 2. Section 706 of the real property tax law, as amended  by  chapter
 714 of the laws of 1982, is amended to read as follows:
   §  706.  Grounds  for review; contents of petition. 1. The grounds for
 reviewing an assessment shall be that the assessment to be  reviewed  is
 excessive, unequal or unlawful, or that real property is misclassified.
   2.  (A)  A  proceeding to review an assessment shall be founded upon a
 petition setting forth the respect in which the assessment is excessive,
 unequal or unlawful, or the respect in which real property is misclassi-
 fied and stating that the petitioner is or will be injured thereby. Such
 petition shall be duly verified by the petitioner, an  officer  thereof,
 or  by an agent thereof who has been authorized in writing to verify and
 file such petition and whose authorization is made a part of such  peti-
 tion.  Such  petition must show that a complaint was made in due time to
 the proper officers to correct such  assessment.  Two  or  more  persons
 having  real  property  assessed  upon the same roll who assert the same
 grounds for review presenting a common question  of  law  or  fact,  may
 unite in the same petition.
   (B)  WITHIN THIRTY DAYS OF COMMENCING A PROCEEDING PURSUANT TO SECTION
 SEVEN HUNDRED FOUR OF THIS ARTICLE, THE PETITIONER SHALL SERVE UPON  THE
 RESPONDENT  A  STATEMENT THAT THE PROPERTY IS NOT INCOME PRODUCING OR AN
 INCOME AND EXPENSE STATEMENT FOR THE PROPERTY FOR EACH  TAX  YEAR  UNDER
 REVIEW;  PROVIDED  THAT THE PROVISIONS OF THIS PARAGRAPH SHALL NOT APPLY
 TO PROCEEDINGS IN A CITY WITH A POPULATION OF ONE MILLION OR MORE.
   § 3. This act shall take effect on the one hundred twentieth day after
 it shall have become a law and shall apply to proceedings  commenced  on
 and  after the effective date of this act pursuant to section 704 of the
 real property tax law. Effective  immediately  the  addition,  amendment
 and/or repeal of any rule or regulation necessary for the implementation
 of  this  act  on  its  effective  date  are  authorized  to be made and
 completed on or before such date.