Assembly Bill A7748B

2023-2024 Legislative Session

Enacts the climate change property tax assessment relief act

download bill text pdf

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Current Bill Status - On Floor Calendar


  • 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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Bill Amendments

2023-A7748 - Details

See Senate Version of this Bill:
S7515
Law Section:
Real Property Tax Law
Laws Affected:
Add §467-n, RPT L

2023-A7748 - Summary

Enacts the "climate change property tax relief act"; provides assessment relief to property owners within eligible municipalities; relates to payments of real property tax refunds and credits as a result of participating in the climate change property tax relief act.

2023-A7748 - Bill Text download pdf

                             
                     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
              

2023-A7748A - Details

See Senate Version of this Bill:
S7515
Law Section:
Real Property Tax Law
Laws Affected:
Add §467-n, RPT L

2023-A7748A - Summary

Enacts the "climate change property tax relief act"; provides assessment relief to property owners within eligible municipalities; relates to payments of real property tax refunds and credits as a result of participating in the climate change property tax relief act.

2023-A7748A - Bill Text download pdf

                             
                     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
              

2023-A7748B (ACTIVE) - Details

See Senate Version of this Bill:
S7515
Law Section:
Real Property Tax Law
Laws Affected:
Add §467-n, RPT L

2023-A7748B (ACTIVE) - Summary

Enacts the "climate change property tax relief act"; provides assessment relief to property owners within eligible municipalities; relates to payments of real property tax refunds and credits as a result of participating in the climate change property tax relief act.

2023-A7748B (ACTIVE) - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  7748--B
 
                        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 -- reported and referred to the Commit-
   tee 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 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, SCHOOL DISTRICT, OR SPECIAL DISTRICT, OTHER THAN A CITY WITH  A
 POPULATION  OF ONE MILLION OR MORE, WHO HAS PASSED A LOCAL LAW OR RESOL-
 UTION  PURSUANT  TO  SUBDIVISION  TWO  OF  THIS  SECTION  TO  ADOPT  THE
 PROVISIONS OF THIS SECTION.
   (B)  "ELIGIBLE  PROPERTY"  SHALL  MEAN  RESIDENTIAL REAL PROPERTY WITH
 THREE OR FEWER DWELLING UNITS THAT IS OWNER OCCUPIED PRIOR TO  THE  DATE
 UPON  WHICH  DAMAGE  IS  CAUSED  BY A MAJOR DISASTER, LOCAL DISASTER, OR
 BOTH; 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 MAJOR DISASTER, LOCAL DISASTER, OR BOTH.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD11708-14-4
              

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