Senate Bill S9199

2021-2022 Legislative Session

Relates to authorizing certain lessees to file complaints with respect to assessments

download bill text pdf

Sponsored By

Archive: Last Bill Status - In Senate Committee Local Government Committee

  • Introduced
    • In Committee Assembly
    • In Committee Senate
    • On Floor Calendar Assembly
    • On Floor Calendar Senate
    • Passed Assembly
    • Passed Senate
  • Delivered to Governor
  • Signed By Governor

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2021-S9199 (ACTIVE) - Details

See Assembly Version of this Bill:
A7693
Current Committee:
Senate Local Government
Law Section:
Real Property Tax Law
Laws Affected:
Amd §524, RPT L

2021-S9199 (ACTIVE) - Summary

Authorizes a lessee who pays the real property taxes on a particular tax lot and who has been granted a contractual right to challenge the underlying real property assessment to file a complaint for administrative or judicial review of a tax assessment.

2021-S9199 (ACTIVE) - Sponsor Memo

2021-S9199 (ACTIVE) - Bill Text download pdf 

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   9199
 
                             I N  S E N A T E
 
                               May 12, 2022
                                ___________
 
 Introduced  by Sen. HARCKHAM -- 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  permitting
   certain lessees to file complaints with respect to assessments
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:

   Section 1. Subdivision 3 of section 524 of the real property tax  law,
 as  amended by chapter 541 of the laws of 1996 and as further amended by
 subdivision (b) of section 1 of part W of chapter  56  of  the  laws  of
 2010, is amended to read as follows:
   3. Notwithstanding the provisions of section five hundred twenty-eight
 of this title, and except in cities with a population of five million or
 more,  a  complaint  with  respect  to  an assessment shall be on a form
 prescribed by the commissioner and shall consist of a statement specify-
 ing the respect in which the assessment is excessive, unequal or  unlaw-
 ful,  or  the  respect  in which real property is misclassified, and the
 reduction in assessed valuation or taxable assessed valuation or  change
 in  class  designation or allocation of assessed valuation sought.  Such
 statement shall also contain an estimate of the value of the real  prop-
 erty.  Such  statement  must  be  made  by  the person whose property is
 assessed, or by some person authorized in writing by the complainant  or
 his officer or agent to make such statement, OR BY A LESSEE WHO PAYS THE
 REAL  PROPERTY  TAXES ON A PARTICULAR TAX LOT AND WHO HAS BEEN GRANTED A
 CONTRACTUAL RIGHT TO CHALLENGE THE UNDERLYING REAL PROPERTY  ASSESSMENT,
 who  has  knowledge  of  the facts stated therein. Such written authori-
 zation must 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  state-
 ments  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
 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".  Such  statement shall also include a statement, which, if
 signed by both the assessor and the complainant or his or her authorized
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.

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