S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   7748
 
                        2023-2024 Regular Sessions
 
                           I N  A S S E M B L Y
 
                               June 6, 2023
                                ___________
 
 Introduced  by M. of A. SHIMSKY -- read once and referred to the Commit-
   tee on Real Property Taxation
 
 AN ACT in relation to providing assessment  relief  to  property  owners
   within  certain municipalities; and to amend the local finance law, in
   relation to real property tax refunds and credits

   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 "climate change property tax assessment relief act".
   § 2. Definitions. For the purposes of this act,  the  following  terms
 shall have the following meanings:
   1.  "Eligible  county" shall mean a county, other than a county wholly
 contained within a city.
   2. "Eligible municipality" shall  mean  a  municipal  corporation,  as
 defined  by  subdivision 10 of section 102 of the real property tax law,
 which is either: (a) an eligible county; or (b) a city,  town,  village,
 special  district, or school district that is wholly or partly contained
 within an eligible county.
   3. "Impacted tax roll" shall mean the final assessment roll.
   4. "Participating municipality" shall mean  an  eligible  municipality
 that  has  passed  a  local  law,  ordinance,  or resolution pursuant to
 section three of this act  to  provide  assessment  relief  to  property
 owners  within  such eligible municipality pursuant to the provisions of
 this act.
   5. "Force of nature" shall mean, for purposes of this section, an  act
 of God, storm, flooding, or natural disaster that renders an owner occu-
 pied  residential real property uninhabitable as determined by the local
 building inspector, or reduces the value of the improvements  upon  such
 real  property  by more than twenty-five percent of their value prior to
 the date upon which damage was caused to the  property  by  a  force  of
 nature;  provided  however,  that  such  reduction  in  value  shall  be

  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD11708-02-3
              

 A. 7748                             2
 
 evidenced either by documentation provided by such homeowner's insurance
 company or, in the event such homeowner does not maintain a  homeowner's
 insurance  policy,  by  documentation provided from a public adjuster as
 defined in section 2108 of the insurance law.
   6.  "Total  assessed value" shall mean the total assessed value on the
 parcel prior to any and all exemption adjustments.
   7. "Eligible property" shall mean residential real property with three
 or less dwelling units that is owner occupied prior  to  the  date  upon
 which  damage  is  caused  by  a force of nature; provided however, that
 irrespective of whether the property remains owner occupied, it  is  not
 transferred  to  a  new  owner prior to relief being granted pursuant to
 this act.
   §  3.  Local  option.  An  eligible  municipality  may  exercise   the
 provisions  of  this act if its governing body shall pass a local law or
 in the case of a school district a resolution adopting the provisions of
 this act. An eligible municipality may  provide  assessment  relief  for
 real  property impacted by a force of nature located within such munici-
 pality as provided in section four of this act  only  if  its  governing
 body  specifically  elects  to do so as part of such local law or resol-
 ution.
   § 4. Assessment relief for victims of a force of nature in an eligible
 municipality. 1. Notwithstanding any provision of law to  the  contrary,
 where  an  eligible  property  impacted  by a force of nature is located
 within a participating municipality, assessment relief shall be  granted
 in  proportion to the total assessed value lost to the improvements upon
 such real property resulting from a force of nature;  provided  however,
 that  a  ceiling  or  limitation  on such amounts, by dollar value or by
 percentage of the total assessed value lost, may be established by  such
 local law passed pursuant to section three of this act.
   (a)  The  percentage  loss  in total assessed value on improvements on
 such eligible property for this  purpose  shall  be  determined  by  the
 assessor  in  the  manner provided by this act, subject to review by the
 board of assessment review, or in special assessing  units,  such  local
 equivalent as is applicable.
   (b)  No  relief shall be granted pursuant to this section for purposes
 of any county, city, town, village or  school  district  which  has  not
 adopted the provisions of this act.
   2. To receive such relief pursuant to this section, the property owner
 shall  submit a written request to the assessor within six months of the
 date upon which the force of nature causes damage to such eligible prop-
 erty or within six months of passage  of  the  governing  municipality's
 local law or resolution; whichever is greater, on a form approved by the
 director  of the office of real property tax services; provided however,
 that without limitation, owners of eligible property may  submit  claims
 for  damage  caused  after January 1, 2020 and prior to the enactment of
 this act, up to one year after the  date  upon  which  a  local  law  is
 adopted  pursuant  to the provisions of this section. Such request shall
 attach any supporting documentation and photographs, including  any  and
 all  reports  by an insurance adjuster, and shall describe in reasonable
 detail the damage caused to the property by the force of nature and  the
 condition of the property following the force of nature.
   3. Upon receiving such a request, the assessor shall make a finding as
 to the level of relief a homeowner is eligible for based upon a determi-
 nation of the assessor.
   4. The assessor shall mail written notice of such finding to the prop-
 erty  owner and the participating municipality. Where the assessor finds
 A. 7748                             3
 
 that the loss to the  improvements  is  less  than  the  property  owner
 believes  is warranted, the property owner may file a complaint with the
 board of assessment review. Such board shall  reconvene  upon  ten  days
 written notice to the property owner and assessor to hear the appeal and
 determine the matter, and shall mail written notice of its determination
 to  the  assessor and property owner. The provisions of article 5 of the
 real property tax law shall govern the  review  process  to  the  extent
 practicable.  For  the  purposes  of  this  act  only, the applicant may
 commence within 30  days  of  service  of  a  written  determination,  a
 proceeding  under title 1 of article 7 of the real property tax law, or,
 if applicable, under title 1-A of article 7 of  the  real  property  tax
 law. Sections 727 and 739 of the real property tax law shall not apply.
   5. Where an assessor has determined that the improvements on an eligi-
 ble  property  have  lost  value  as  a result of a force of nature, the
 assessment applicable to such eligible property shall be reduced by  the
 appropriate  amount  specified  in  subdivision  (a)  of  this  section,
 provided that any exemptions which the property may be  receiving  shall
 be  adjusted  as  necessary  to  account for such reduction in the total
 assessed value. To the extent the total assessed value of  the  property
 originally  appearing on such roll exceeds the amount to which it should
 be reduced pursuant to this act, the excess shall be considered an error
 in essential fact as defined by subdivision 3 of section 550 of the real
 property tax law. If the error appears on a tax roll, the tax roll shall
 be corrected in the manner provided by section 554 of the real  property
 tax  law  or  a refund or credit of taxes shall be granted in the manner
 provided by section 556 or section 556-b of the real property  tax  law.
 If  the  error appears on a final assessment roll but not on a tax roll,
 such final assessment roll shall be corrected in the manner provided  by
 section  553  of the real property tax law. The errors in essential fact
 found pursuant to the climate change property tax assessment relief  act
 on either the tax roll or final assessment roll, upon application to the
 county director of real property tax services, shall be forwarded by the
 county director of real property tax services immediately to the levying
 body for an immediate order setting forth the appropriate correction.
   6.  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 hereby remain and
 shall be available to the party to whom such rights would  otherwise  be
 available notwithstanding this act.
   7.  Thereafter,  any  increase  in  assessed value attributable to the
 improvements made to real property impacted by a force of  nature  shall
 not constitute a selective reassessment.
   § 5. The commissioner of taxation and finance is authorized to develop
 a guidance memorandum for use by assessing units. Such guidance memoran-
 dum shall assist with the implementation of this act and shall be deemed
 to  be  advisory  on all assessing units in counties which implement the
 provisions of this act. The guidance memorandum shall have no  force  or
 effect  or serve as authority for any other act of assessing units or of
 the interpretation or implementation of the laws of  the  state  of  New
 York except as they relate to the specific implementation of this act.
   §  6.  School  districts  held  harmless. Each school district that is
 wholly or partially contained within an eligible 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.
 A. 7748                             4
 
   § 7. Bonds authorized. Serial bonds, and  in  advance  of  such,  bond
 anticipation  notes,  are hereby authorized pursuant to subdivision 33-b
 of paragraph a of section 11.00 of  the  local  finance  law,  provided,
 however,  that  any  federal  community  development block grant funding
 received  by  such  participating  municipality,  in relation to loss of
 property tax funding, shall first be used to defease, upon maturity, the
 interest and principal of any such bond or note so outstanding.
   § 8. Suffolk county financing of  refunds  and  credits.  Payments  by
 Suffolk  county  for  refunds  or credits pursuant to the chapter of the
 laws of 2023 which enacted this section may be financed pursuant to  the
 local  finance  law  in  the same manner, and subject to the same condi-
 tions, as amounts authorized under section 3 of the Suffolk  county  tax
 act  to be charged by Suffolk county to towns or special districts or by
 towns to school districts may be financed pursuant to the local  finance
 law.  The  period  of  probable  usefulness  for such payments is hereby
 determined to be ten years.
   § 9. Paragraph a of section 11.00 of the local finance law is  amended
 by adding a new subdivision 33-e to read as follows:
   33-E.  REAL  PROPERTY TAX REFUNDS AND CREDITS. PAYMENTS OF EXEMPTIONS,
 REFUNDS, OR CREDITS FOR REAL PROPERTY TAX, SEWER AND WATER RENTS,  RATES
 AND  CHARGES  AND  ALL OTHER REAL PROPERTY TAXES TO BE MADE BY A MUNICI-
 PALITY, SCHOOL DISTRICT OR DISTRICT CORPORATION AS A RESULT  OF  PARTIC-
 IPATING  IN  THE  CLIMATE CHANGE PROPERTY TAX ASSESSMENT RELIEF ACT, TEN
 YEARS.
   § 10. Severability clause. If any clause, sentence, paragraph,  subdi-
 vision,  section  or  part of this act shall be adjudged by any court of
 competent jurisdiction to be invalid, such judgment  shall  not  affect,
 impair,  or  invalidate  the remainder thereof, but shall be confined in
 its operation to the clause, sentence, paragraph,  subdivision,  section
 or part thereof directly involved in the controversy in which such judg-
 ment shall have been rendered. It is hereby declared to be the intent of
 the  legislature  that  this  act  would  have been enacted even if such
 invalid provisions had not been included herein.
   § 11. This act shall take effect immediately and shall  be  deemed  to
 have been in full force and effect on and after January 1, 2020.

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  7748--A
 
                        2023-2024 Regular Sessions
 
                           I N  A S S E M B L Y
 
                               June 6, 2023
                                ___________
 
 Introduced  by M. of A. SHIMSKY -- read once and referred to the Commit-
   tee on Real Property Taxation -- recommitted to the Committee on  Real
   Property  Taxation  in  accordance  with  Assembly  Rule  3, sec. 2 --
   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 enacting the
   "climate change property tax relief act"
 
   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 "climate change property tax relief act".
   § 2. The real property tax law is amended  by  adding  a  new  section
 467-n to read as follows:
   §  467-N.  ASSESSMENT  RELIEF  FOR  DISASTERS. 1. DEFINITIONS. FOR THE
 PURPOSES OF THIS SECTION, THE FOLLOWING TERMS SHALL HAVE  THE  FOLLOWING
 MEANINGS:
   (A)  "ELIGIBLE  MUNICIPALITY"  SHALL  MEAN  A  COUNTY,  CITY,  TOWN OR
 VILLAGE, OTHER THAN A CITY WITH A POPULATION OF ONE MILLION OR MORE, WHO
 HAS PASSED A LOCAL LAW OR RESOLUTION PURSUANT TO SUBDIVISION TWO OF THIS
 SECTION TO ADOPT THE PROVISIONS OF THIS SECTION.
   (B) "ELIGIBLE PROPERTY" SHALL MEAN RESIDENTIAL REAL PROPERTY WITH  TWO
 OR  FEWER  DWELLING  UNITS THAT IS OWNER OCCUPIED PRIOR TO THE DATE UPON
 WHICH DAMAGE IS CAUSED BY A MAJOR OR LOCAL DISASTER;  PROVIDED  HOWEVER,
 THAT  IRRESPECTIVE OF WHETHER THE PROPERTY REMAINS OWNER OCCUPIED, IT IS
 NOT TRANSFERRED TO A NEW OWNER PRIOR TO RELIEF BEING GRANTED PURSUANT TO
 THIS SECTION.
   (C) "DAMAGES" SHALL MEAN THE REDUCTION IN ASSESSED VALUE OF AN  ELIGI-
 BLE PROPERTY RESULTING FROM A LOCAL OR MAJOR DISASTER.
   (D) "LOCAL DISASTER" SHALL MEAN, THE OCCURRENCE OR IMMINENT, IMPENDING
 OR URGENT THREAT OF WIDESPREAD OR SEVERE DAMAGE, INJURY, OR LOSS OF LIFE
 OR  PROPERTY  RESULTING  FROM ANY NATURAL OR MAN-MADE CAUSES, INCLUDING,
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD11708-09-4
              

 A. 7748--A                          2
 
 BUT NOT LIMITED TO, FIRE, FLOOD, EARTHQUAKE,  HURRICANE,  TORNADO,  HIGH
 WATER, LANDSLIDE, MUDSLIDE, WIND, STORM, WAVE ACTION, VOLCANIC ACTIVITY,
 EPIDEMIC,  DISEASE  OUTBREAK, AIR CONTAMINATION, TERRORISM, CYBER EVENT,
 BLIGHT, DROUGHT, INFESTATION, EXPLOSION, RADIOLOGICAL ACCIDENT, NUCLEAR,
 CHEMICAL,  BIOLOGICAL,  OR BACTERIOLOGICAL RELEASE, WATER CONTAMINATION,
 BRIDGE FAILURE OR BRIDGE COLLAPSE, OCCURRING IN AN AREA OR  REGION  THAT
 IS NOT PROCLAIMED BY THE GOVERNOR OF NEW YORK OR PRESIDENT OF THE UNITED
 STATES TO BE IN A STATE OF EMERGENCY.
   (E)  "MAJOR DISASTER" SHALL MEAN THE OCCURRENCE OR IMMINENT, IMPENDING
 OR URGENT THREAT OF WIDESPREAD OR SEVERE DAMAGE, INJURY, OR LOSS OF LIFE
 OR PROPERTY RESULTING FROM ANY NATURAL OR  MAN-MADE  CAUSES,  INCLUDING,
 BUT  NOT  LIMITED  TO, FIRE, FLOOD, EARTHQUAKE, HURRICANE, TORNADO, HIGH
 WATER, LANDSLIDE, MUDSLIDE, WIND, STORM, WAVE ACTION, VOLCANIC ACTIVITY,
 EPIDEMIC, DISEASE OUTBREAK, AIR CONTAMINATION, TERRORISM,  CYBER  EVENT,
 BLIGHT, DROUGHT, INFESTATION, EXPLOSION, RADIOLOGICAL ACCIDENT, NUCLEAR,
 CHEMICAL,  BIOLOGICAL,  OR BACTERIOLOGICAL RELEASE, WATER CONTAMINATION,
 BRIDGE FAILURE OR BRIDGE COLLAPSE, OCCURRING IN AN AREA OR REGION SUBSE-
 QUENTLY PROCLAIMED BY THE GOVERNOR OF  NEW  YORK  OR  PRESIDENT  OF  THE
 UNITED STATES TO BE IN A STATE OF EMERGENCY.
   (F)  "MAXIMUM  BENEFIT  CEILING" SHALL MEAN THE MAXIMUM ABATEMENT FROM
 REAL PROPERTY TAXES IN DOLLARS AN ELIGIBLE PROPERTY MAY RECEIVE PURSUANT
 TO THIS SECTION.
   (G) "MINIMUM DAMAGE FLOOR" SHALL MEAN THE REDUCTION IN TOTAL  ASSESSED
 VALUE  OF  AN  ELIGIBLE  PROPERTY,  IN A DOLLAR AMOUNT, RESULTING FROM A
 MAJOR OR LOCAL DISASTER, BELOW  WHICH,  AN  ELIGIBLE  PROPERTY  MAY  NOT
 RECEIVE AN ABATEMENT PURSUANT TO THIS SECTION.
   2.  LOCAL  OPTION.  (A)  AN  ELIGIBLE  MUNICIPALITY  MAY  EXERCISE THE
 PROVISIONS OF THIS SECTION IF, AFTER A  PUBLIC  HEARING,  ITS  GOVERNING
 BODY  SHALL  PASS  A  LOCAL  LAW OR, IN THE CASE OF A SCHOOL DISTRICT, A
 RESOLUTION ADOPTING THE PROVISIONS OF THIS SECTION. SUCH  LOCAL  LAW  OR
 RESOLUTION  MAY  PROVIDE  FOR A TAX ABATEMENT FOR REAL PROPERTY THAT HAS
 SUSTAINED DAMAGES FROM A MAJOR DISASTER, A LOCAL DISASTER, OR BOTH.
   (B) SUCH LOCAL LAW OR RESOLUTION SHALL INCLUDE, BUT NOT BE LIMITED TO:
   (I) AN EXPIRATION DATE AFTER WHICH APPLICATIONS RECEIVED  PURSUANT  TO
 THIS  SECTION  SHALL BE INVALID. IF NO EXPIRATION DATE IS SPECIFIED, THE
 ABATEMENT ESTABLISHED IN THIS  SECTION  SHALL  REMAIN  IN  EFFECT  UNTIL
 REPEALED;
   (II)  A  SPECIFICATION  OF THE DATE BY WHICH APPLICATIONS RECEIVED ARE
 VALID, PROVIDED THAT SUCH DATE MAY BE PRIOR TO  THE  EFFECTIVE  DATE  OF
 SUCH LOCAL LAW OR RESOLUTION;
   (III)  A  DEADLINE  FROM THE DATE UPON WHICH A LOCAL OR MAJOR DISASTER
 CAUSED  DAMAGE  TO  AN  ELIGIBLE  PROPERTY,  AFTER  WHICH,  APPLICATIONS
 RECEIVED FOR SUCH MAJOR OR LOCAL DISASTER SHALL BE INVALID; AND
   (IV)  A  SPECIFICATION OF A MINIMUM DAMAGE FLOOR AND A MAXIMUM BENEFIT
 CEILING.
   3. ASSESSMENT RELIEF FOR VICTIMS OF A LOCAL OR MAJOR  DISASTER  IN  AN
 ELIGIBLE  MUNICIPALITY.  (A) NOTWITHSTANDING ANY PROVISION OF LAW TO THE
 CONTRARY, WHERE AN ELIGIBLE  PROPERTY  THAT  HAS  SUSTAINED  DAMAGES  IS
 LOCATED  WITHIN  AN ELIGIBLE MUNICIPALITY, AN ABATEMENT OF REAL PROPERTY
 TAXES SHALL BE GRANTED EQUAL TO THE DAMAGES TO SUCH  ELIGIBLE  PROPERTY,
 SUBJECT TO THE FOLLOWING:
   (I) THE LOCAL ASSESSOR SHALL DETERMINE THE AMOUNT OF DAMAGES;
   (II) ANY ABATEMENT FROM REAL PROPERTY TAXES MAY NOT EXCEED THE MAXIMUM
 BENEFIT CEILING, IF APPLICABLE;
   (III)  THE  DAMAGES  TO  AN ELIGIBLE PROPERTY SHALL EXCEED THE MINIMUM
 DAMAGE FLOOR, IF APPLICABLE; AND
 A. 7748--A                          3
 
   (IV) IF THE ABATEMENT GRANTED PURSUANT TO  THIS  SECTION  EXCEEDS  THE
 AMOUNT  OF  REAL PROPERTY TAXES OWED ON AN ELIGIBLE PROPERTY, THE EXCESS
 ABATEMENT SHALL CARRY OVER TO THE NEXT TAX YEAR,  UNTIL  THE  CUMULATIVE
 SUM  OF  ABATED  REAL PROPERTY TAXES EQUALS THE DAMAGES TO SUCH ELIGIBLE
 PROPERTY, OR FIVE YEARS HAVE PASSED FROM WHEN THE ABATEMENT WAS GRANTED,
 WHICHEVER OCCURS FIRST.
   (B)  TO RECEIVE AN ABATEMENT FROM REAL PROPERTY TAXES PURSUANT TO THIS
 SECTION, THE OWNER SHALL SUBMIT AN APPLICATION TO THE LOCAL ASSESSOR, ON
 A FORM PRESCRIBED BY THE COMMISSIONER, PRIOR TO THE DEADLINE ESTABLISHED
 PURSUANT TO SUBPARAGRAPH (III) OF PARAGRAPH (B) OF  SUBDIVISION  TWO  OF
 THIS  SECTION.  SUCH APPLICATION SHALL INCLUDE ANY SUPPORTING DOCUMENTA-
 TION AND PHOTOGRAPHS, INCLUDING ANY AND ALL  DOCUMENTATION  OUTLINED  IN
 PARAGRAPH  (C)  OF  THIS  SUBDIVISION,  AND SHALL DESCRIBE IN REASONABLE
 DETAIL THE DAMAGE CAUSED TO AND THE CONDITION OF THE PROPERTY  FOLLOWING
 A LOCAL OR MAJOR DISASTER.
   (C)  A  HOMEOWNER MAY PROVIDE EVIDENCE OF DAMAGE TO THE LOCAL ASSESSOR
 AS PART OF THE APPLICATION WITH THE FOLLOWING, PROVIDED THAT  THE  LOCAL
 ASSESSOR  MAY  TAKE  THE NECESSARY STEPS TO CONFIRM THE VALIDITY OF SUCH
 DOCUMENTATION:
   (I) ASSESSMENT OR REASSESSMENT BY THE ELIGIBLE COUNTY OR MUNICIPALITY;
   (II) PRIVATE APPRAISAL;
   (III) DOCUMENTATION PROVIDED BY SUCH HOMEOWNER'S INSURANCE COMPANY;
   (IV) DOCUMENTATION PROVIDED BY A PUBLIC ADJUSTER AS DEFINED IN SECTION
 TWENTY-ONE HUNDRED EIGHT OF THE INSURANCE LAW, IF A HOMEOWNER  DOES  NOT
 MAINTAIN A HOMEOWNER'S INSURANCE POLICY;
   (V)  LOSS VERIFICATION REPORTS AND OTHER RECORDS PRODUCED BY THE SMALL
 BUSINESS ADMINISTRATION OFFICE OF DISASTER ASSISTANCE OR  FEDERAL  EMER-
 GENCY MANAGEMENT AGENCY;
   (VI) PHOTOGRAPHIC AND VISUAL DOCUMENTATION;
   (VII) AFFIDAVITS AND OTHER SWORN STATEMENTS; AND
   (VIII) OTHER GOVERNMENT RECORDS AND REPORTS.
   (D) THE LOCAL ASSESSOR SHALL TAKE THE NECESSARY STEPS TO DETERMINE THE
 DAMAGES TO THE APPLICABLE ELIGIBLE PROPERTY.  AN OWNER OF ELIGIBLE PROP-
 ERTY  MAY CONTEST THE AMOUNT OF DAMAGES DETERMINED BY THE LOCAL ASSESSOR
 TO THE BOARD OF ASSESSMENT REVIEW, OR IN SPECIAL ASSESSING  UNITS,  SUCH
 LOCAL  EQUIVALENT  AS IS APPLICABLE AS OUTLINED IN PARAGRAPH (F) OF THIS
 SUBDIVISION; PROVIDED FURTHER, THAT A HOMEOWNER MAY CONTEST THE DETERMI-
 NATION OF THE BOARD OF ASSESSMENT REVIEW OR SUCH LOCAL EQUIVALENT PURSU-
 ANT TO ARTICLE SEVEN OF THIS CHAPTER.
   (E) ABATEMENTS SHALL ONLY BE GRANTED  PURSUANT  TO  THIS  SECTION  FOR
 ELIGIBLE PROPERTIES DAMAGED BY A LOCAL OR MAJOR DISASTER IF THE OWNER OF
 SUCH ELIGIBLE PROPERTY HAS NOT CONTRIBUTED TO SUCH DAMAGE.
   (F) IF SATISFIED THAT THE APPLICANT IS ENTITLED TO AN ABATEMENT PURSU-
 ANT  TO  THIS  SECTION, THE LOCAL ASSESSOR SHALL APPROVE THE APPLICATION
 AND APPLY SUCH ABATEMENT AS HEREIN PROVIDED COMMENCING WITH THE  ASSESS-
 MENT  ROLL  PREPARED ON THE BASIS OF THE TAXABLE STATUS DATE IMMEDIATELY
 FOLLOWING THE DATE THE APPLICATION WAS SUBMITTED. THE ABATEMENT  GRANTED
 PURSUANT  TO  THIS SECTION SHALL BE ENTERED BY THE LOCAL ASSESSOR ON THE
 APPLICABLE ASSESSMENT, WITH THE AMOUNT OF THE ABATEMENT SHOWN IN A SEPA-
 RATE COLUMN.
   § 3.  Severability clause. If any clause, sentence, paragraph,  subdi-
 vision,  section  or  part of this act shall be adjudged by any court of
 competent jurisdiction to be invalid, such judgment  shall  not  affect,
 impair,  or  invalidate  the remainder thereof, but shall be confined in
 its operation to the clause, sentence, paragraph,  subdivision,  section
 or part thereof directly involved in the controversy in which such judg-
 A. 7748--A                          4
 
 ment shall have been rendered. It is hereby declared to be the intent of
 the  legislature  that  this  act  would  have been enacted even if such
 invalid provisions had not been included herein.
   § 4. This act shall take effect immediately.