S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   5715
 
                        2021-2022 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             February 24, 2021
                                ___________
 
 Introduced  by M. of A. HAWLEY, J. M. GIGLIO, McDONOUGH, SALKA -- Multi-
   Sponsored by -- M. of A. BARCLAY -- read  once  and  referred  to  the
   Committee on Real Property Taxation
 
 AN  ACT to amend the real property tax law, in relation to the abatement
   of taxes in certain cases of catastrophic loss

   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Article 5 of the real property tax law is amended by adding
 a new title 2-A to read as follows:
                                 TITLE 2-A
            ABATEMENT OF TAXES IN THE CASE OF CATASTROPHIC LOSS
 SECTION 548.   APPLICABILITY OF OTHER PROVISIONS.
         548-A. DEFINITIONS.
         548-B. CATASTROPHIC LOSS TAX ABATEMENT PROCEDURE.
         548-C. COORDINATION WITH SCHOOL AND VILLAGE TAX LEVIES.
   §  548.  APPLICABILITY  OF  OTHER PROVISIONS. THE PROVISIONS OF TITLES
 ONE-A AND THREE OF THIS ARTICLE SHALL APPLY TO  THIS  TITLE  INSOFAR  AS
 THEY  ARE  NOT  INCONSISTENT  WITH  THE  PROVISIONS AND PURPOSES OF THIS
 TITLE, WHICH SHALL SUPERSEDE ANY INCONSISTENT PROVISION OF  SUCH  TITLES
 ONE-A  AND  THREE.  THE  PROVISIONS  OF  THIS TITLE SHALL APPLY TO TAXES
 LEVIED BY ALL MUNICIPAL CORPORATIONS ONLY UPON A ONE, TWO OR THREE FAMI-
 LY RESIDENCE.
   § 548-A. DEFINITIONS. FOR THE PURPOSES OF THIS TITLE:
   1. A ONE, TWO OR THREE FAMILY RESIDENCE  HAS  UNDERGONE  "CATASTROPHIC
 LOSS" WHEN IT IS TOTALLY DESTROYED OR IS SO EXTENSIVELY DAMAGED THAT ALL
 DWELLING  UNITS  IN  SUCH  RESIDENCE ARE UNFIT FOR HABITATION AND CANNOT
 REASONABLY BE MADE FIT FOR HABITATION WITHIN A  PERIOD  OF  ONE  HUNDRED
 EIGHTY DAYS AFTER THE DAMAGE OCCURRED.
   2. "FAMILY RESIDENCE" MEANS AN OWNER-OCCUPIED RESIDENTIAL DWELLING.
   §  548-B.  CATASTROPHIC  LOSS  TAX  ABATEMENT PROCEDURE. 1. A PROPERTY
 OWNER IS ELIGIBLE TO FILE A CLAIM FOR A CATASTROPHIC LOSS TAX  ABATEMENT
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD02068-01-1

 A. 5715                             2
 
 IF THE CATASTROPHIC LOSS OCCURRED WITHIN SIX MONTHS AFTER THE COMPLETION
 OF THE FINAL ASSESSMENT ROLL.
   2.  SUCH A CLAIM MUST BE FILED WITH THE ASSESSOR OR BOARD OF ASSESSORS
 WITHIN SIX MONTHS AFTER THE COMPLETION OF THE FINAL ASSESSMENT  ROLL.  A
 STATEMENT  OF  THE  FACTS  CONSTITUTING  THE BASIS OF THE CLAIM SHALL BE
 FILED ON A FORM PRESCRIBED BY THE COMMISSIONER. SUCH STATEMENT SHALL  BE
 MADE  BY  THE  OWNER  OF THE REAL PROPERTY, OR BY A PERSON AUTHORIZED IN
 WRITING BY THE CLAIMANT OR HIS OR HER ATTORNEY OR  AGENT  TO  MAKE  SUCH
 STATEMENT  WHO  HAS  KNOWLEDGE OF THE FACTS STATED THEREIN. SUCH WRITTEN
 AUTHORIZATION SHALL BE MADE A PART OF SUCH STATEMENT  AND  BEAR  A  DATE
 WITHIN  THE SAME CALENDAR YEAR DURING WHICH THE COMPLAINT IS FILED. SUCH
 STATEMENT SHALL ALSO CONTAIN THE FOLLOWING SENTENCE: "I CERTIFY THAT ALL
 STATEMENTS MADE ON THIS APPLICATION ARE TRUE AND CORRECT TO THE BEST  OF
 MY KNOWLEDGE AND BELIEF AND I UNDERSTAND THAT THE MAKING OF ANY WILLFUL-
 LY  FALSE  STATEMENT  OF  MATERIAL  FACT  HEREIN  WILL SUBJECT ME TO THE
 PROVISIONS OF THE PENAL LAW RELEVANT TO THE MAKING AND FILING  OF  FALSE
 INSTRUMENTS."  UPON  THE FILING OF SUCH STATEMENT, ALL COLLECTION OF TAX
 EFFORTS SHALL BE SUSPENDED AND THE ACCRUAL OF INTEREST OR  PENALTIES  OR
 BOTH  SHALL ALSO BE SUSPENDED. IF THE CLAIM IS SUSTAINED, NO INTEREST OR
 PENALTY SHALL BE DUE, AND ANY INTEREST OR  PENALTY  PAID  PRIOR  TO  THE
 FILING  OF  THE STATEMENT SHALL BE REFUNDED. IF THE CLAIM IS DENIED, ALL
 COLLECTION OF TAX EFFORTS SHALL RESUME, AND  INTEREST  OR  PENALTIES  OR
 BOTH  SHALL  RESUME   THEIR ACCRUAL RETROACTIVELY TO THE DATE OF SUSPEN-
 SION.
   3. THE CLAIM SHALL BE HEARD AND DETERMINED BY THE BOARD OF  ASSESSMENT
 REVIEW  OR  ASSESSMENT  REVIEW  COMMISSION,  AS  THE  CASE  MAY  BE. THE
 PROCEEDINGS IN HEARING AND DETERMINING THE CLAIM SHALL  BE  MODIFIED  AS
 NECESSARY TO SERVE THE PURPOSES OF THIS TITLE AND SHALL BE IN ACCORDANCE
 WITH  THE REGULATIONS OF THE COMMISSIONER. ALL CLAIMS SHALL BE HEARD AND
 DECIDED NOT LATER THAN TWO MONTHS AFTER THE LAST DAY FOR FILING A CLAIM.
   4. UPON THE DETERMINATION OF A CLAIM, THE BOARD OF  ASSESSMENT  REVIEW
 OR  ASSESSMENT  REVIEW COMMISSION, AS THE CASE MAY BE, SHALL GIVE NOTICE
 OF THE DETERMINATION TO THE ASSESSOR  OR  BOARD  OF  ASSESSORS  AND  THE
 CLAIMANT  WITHIN  FIVE  DAYS OF SUCH DETERMINATION.  NOTWITHSTANDING ANY
 INCONSISTENT PROVISION OF LAW, IF THE CLAIM IS DETERMINED TO BE IN FAVOR
 OF THE CLAIMANT, THE ASSESSOR OR BOARD OF ASSESSORS  SHALL  CORRECT  THE
 TENTATIVE  ASSESSMENT  ROLL,  FINAL  ASSESSMENT ROLL OR TAX ROLL, AS THE
 CASE MAY BE, WITHIN FIVE DAYS OF RECEIVING SUCH NOTICE.
   § 548-C. COORDINATION WITH SCHOOL AND VILLAGE TAX LEVIES. THE  COMMIS-
 SIONER  SHALL  PROMULGATE REGULATIONS TO COORDINATE ASSESSMENT ROLLS AND
 TAX LEVIES OF COUNTIES, CITIES AND TOWNS WITH THOSE OF SCHOOL  DISTRICTS
 AND VILLAGES.
   § 2. This act shall take effect on the one hundred eightieth day after
 it  shall  have become a law. Effective immediately the addition, amend-
 ment and/or repeal of any rule or regulation necessary for the implemen-
 tation of this act on its effective date are authorized to be made on or
 before such date.