Senate Bill S7515

2023-2024 Legislative Session

Enacts the climate change property tax assessment relief act

download bill text pdf

Sponsored By

Current Bill Status - Passed Senate & Assembly


  • 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

co-Sponsors

2023-S7515 - Details

Law Section:
Local Finance Law
Laws Affected:
Amd §11.00, Loc Fin L

2023-S7515 - 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-S7515 - Sponsor Memo

2023-S7515 - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   7515
 
                        2023-2024 Regular Sessions
 
                             I N  S E N A T E
 
                               June 2, 2023
                                ___________
 
 Introduced  by  Sen.  STEWART-COUSINS -- read twice and ordered printed,
   and when printed to be committed to the Committee on Rules
 
 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
              

co-Sponsors

2023-S7515A (ACTIVE) - Details

Law Section:
Local Finance Law
Laws Affected:
Amd §11.00, Loc Fin L

2023-S7515A (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-S7515A (ACTIVE) - Sponsor Memo

2023-S7515A (ACTIVE) - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  7515--A
     Cal. No. 88
 
                        2023-2024 Regular Sessions
 
                             I N  S E N A T E
 
                               June 2, 2023
                                ___________
 
 Introduced by Sens. STEWART-COUSINS, HELMING, JACKSON, MAY -- read twice
   and ordered printed, and when printed to be committed to the Committee
   on  Rules  --  recommitted  to  the  Committee  on Local Government in
   accordance with Senate Rule 6, sec. 8 -- reported favorably from  said
   committee,  ordered  to  first  and  second report, ordered to a third
   reading, passed by Senate and delivered  to  the  Assembly,  recalled,
   vote  reconsidered,  restored  to  third  reading, amended and ordered
   reprinted, retaining its place in the order of third reading
 
 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.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD11708-13-4
              

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