§ 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, a city other than a
city with a population of one million or more, a town, a village, a
school district, or a special district that has been impacted by a major
or local disaster.

(b) "Eligible property" shall mean residential real property
consisting of three or fewer dwelling units that have been impacted by a
major or local disaster where at least one of such units had been
owner-occupied immediately before such disaster occurred; provided,
however, that property that has been transferred to a new owner after
the occurrence of the major or local disaster and prior to relief being
granted pursuant to this section shall not be considered eligible
property for purposes of this section whether or not it is
owner-occupied. Where the local law, ordinance or resolution authorizing
the exemption explicitly so provides, the term "eligible property" shall
also include a small business as defined in section one hundred
thirty-one of the economic development law; provided however, that such
eligible property must be occupied by the small business owner; and
provided further, that participating municipalities may provide, via
local law, ordinance or resolution, additional qualifications that a
small business must satisfy to receive the exemption provided for by
this section.

(c) "Impacted tax roll" shall mean the final assessment roll that
satisfies both of the following conditions: (i) the roll is based upon a
taxable status date occurring prior to a major or local disaster; and
(ii) taxes levied upon that roll by or on behalf of a participating
municipality are payable without interest on or after the date of the
disaster; provided however, that the interest due from an individual
property owner impacted by a major or local disaster shall not impact
such property owner's eligibility for relief pursuant to this section;
and provided further, that the exemption provided for by this section
shall not affect interest or penalties due as the result of a
delinquency.

(d) "Improved value" shall mean the market value of the real property
improvements prior to the reduction in value resulting from damage
incurred to such improvements during a major or local disaster,
excluding the land.

(e) "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,
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 proclaimed to be in a local state of emergency pursuant to section
twenty-four of the executive law; provided however, where damages
occurred between January 1, 2020 and six months after the effective date
of this section, a local disaster will be presumed to have occurred
pursuant to this paragraph regardless of whether or not a local state of
emergency was proclaimed pursuant to section twenty-four of the
executive law, if:

(i) the occurrence otherwise conforms with the local disaster
definition contained herein; and

(ii) the local law, ordinance or resolution that is adopted
authorizing an exemption pursuant to this section so declares a local
disaster to have occurred during such period for purposes of this
section.

(f) "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 that
is subsequently proclaimed to be impacted by a state disaster emergency
declared by the governor pursuant to section twenty-eight of the
executive law, or by a major disaster or an emergency declared by the
president of the United States pursuant to chapter sixty-eight of title
forty-two of the United States code.

(g) "Maximum benefit ceiling" shall mean the maximum exemption from
real property taxes expressed in a dollar amount that an eligible
property may receive on each tax roll pursuant to this section, as
specified in the local law, ordinance or resolution authorizing the
exemption.

(h) "Minimum damage floor" shall mean the minimum loss of assessed
value to an eligible property, expressed as a percentage of the total
assessed value lost that must be demonstrated in order for the property
to be eligible for an exemption pursuant to this section, as specified
in the local law, ordinance or resolution authorizing the exemption. A
participating municipality shall not specify a minimum damage floor
above fifty percent. Where a participating municipality does not specify
a minimum damage floor, the minimum damage floor shall be fifty percent.

(i) "Participating municipality" shall mean an eligible municipality
that has passed a local law, ordinance, or resolution to provide
assessment relief to owners of eligible properties within such eligible
municipality pursuant to the provisions of this section.

(j) "Participating property" shall mean an eligible property in a
participating municipality that is granted assessment relief pursuant to
this section.

(k) "Total assessed value" shall mean the total assessed value of the
parcel prior to any and all exemption adjustments.

2. Local option. (a) After a major or local disaster as defined by
this section, the governing body of an eligible municipality may
authorize assessment relief for eligible properties after conducting a
public hearing, by adopting a local law, ordinance or, in the case of a
school district, a resolution adopting the provisions of this section.

(b) Such local law, ordinance or resolution shall identify the major
or local disaster or disasters to which it pertains, provided that no
such local law, ordinance or resolution shall apply to a major or local
disaster that occurred prior to January first, two thousand twenty. Such
local law, ordinance or resolution shall include a deadline by which
applications for relief pursuant to this section must be submitted in
order to be considered. If no deadline is specified, such applications
may be submitted until the local law, ordinance or resolution
authorizing the exemption is either repealed or amended to specify a
deadline.

(c) Such local law, ordinance or resolution may also specify a minimum
damage floor and a maximum benefit ceiling.

(d) Such local law, ordinance or resolution shall also specify how
many prospective tax years, if any, beyond the impacted tax roll that
the exemption shall apply for; provided however, that the exemption may
be provided for a maximum of four prospective tax years following the
impacted tax roll; and provided further, that such local law, ordinance
or resolution may provide for a distinct number of years the exemption
shall be provided applicable to each damage bracket.

(e) Such local law, ordinance or resolution shall also provide an
address to which assessors shall mail written notice pursuant to
paragraph (d) of subdivision three of this section.

3. Assessment relief for disaster victims in an eligible municipality.
(a) Notwithstanding any provision of law to the contrary, where real
property is impacted by a major or local disaster, and such property is
located within a participating municipality, assessment relief shall be
granted as follows:

(i) If a participating municipality has elected to provide assessment
relief for real property that lost at least ten percent but less than
twenty percent of its improved value due to a disaster, the assessed
value attributable to the improvements shall be reduced by fifteen
percent of the property's improved value for purposes of the
participating municipality on the impacted tax roll, and for up to four
prospective tax years, as provided for by local law, ordinance or
resolution.

(ii) If a participating municipality has elected to provide assessment
relief for real property that lost at least twenty percent but less than
thirty percent of its improved value due to a disaster, the assessed
value attributable to the improvements shall be reduced by twenty-five
percent of the property's improved value for purposes of the
participating municipality on the impacted tax roll, and for up to four
prospective tax years, as provided for by local law, ordinance or
resolution.

(iii) If a participating municipality has elected to provide
assessment relief for real property that lost at least thirty percent
but less than forty percent of its improved value due to a disaster, the
assessed value attributable to the improvements shall be reduced by
thirty-five percent of the property's improved value for purposes of the
participating municipality on the impacted tax roll, and for up to four
prospective tax years, as provided for by local law, ordinance or
resolution.

(iv) If a participating municipality has elected to provide assessment
relief for real property that lost at least forty percent but less than
fifty percent of its improved value due to a disaster, the assessed
value attributable to the improvements shall be reduced by forty-five
percent of the property's improved value for purposes of the
participating municipality on the impacted tax roll, and for up to four
prospective tax years, as provided for by local law, ordinance or
resolution.

(v) If the property lost at least fifty but less than sixty percent of
its improved value due to a disaster, the assessed value attributable to
the improvements shall be reduced by fifty-five percent of the
property's improved value for purposes of the participating municipality
on the impacted tax roll, and for up to four prospective tax years, as
provided for by local law, ordinance or resolution.

(vi) If the property lost at least sixty but less than seventy percent
of its improved value due to a disaster, the assessed value attributable
to the improvements shall be reduced by sixty-five percent of the
property's improved value for purposes of the participating municipality
on the impacted tax roll, and for up to four prospective tax years, as
provided for by local law, ordinance or resolution.

(vii) If the property lost at least seventy but less than eighty
percent of its improved value due to a disaster, the assessed value
attributable to the improvements shall be reduced by seventy-five
percent of the property's improved value for purposes of the
participating municipality on the impacted tax roll, and for up to four
prospective tax years, as provided for by local law, ordinance or
resolution.

(viii) If the property lost at least eighty but less than ninety
percent of its improved value due to a disaster, the assessed value
attributable to the improvements shall be reduced by eighty-five percent
of the property's improved value for purposes of the participating
municipality on the impacted tax roll, and for up to four prospective
tax years, as provided for by local law, ordinance or resolution.

(ix) If the property lost at least ninety but less than one hundred
percent of its improved value due to a disaster, the assessed value
attributable to the improvements shall be reduced by ninety-five percent
of the property's improved value for purposes of the participating
municipality on the impacted tax roll, and for up to four prospective
tax years, as provided for by local law, ordinance or resolution.

(x) If the property lost one hundred percent of its improved value due
to a disaster, the assessed value attributable to the improvements shall
be reduced by one hundred percent of the property's improved value for
purposes of the participating municipality on the impacted tax roll, and
for up to four prospective tax years, as provided for by local law,
ordinance or resolution.

(xi) If an eligible property is declared uninhabitable by a local
building inspector or condemned by the participating municipality as a
result of a local or major disaster, or the process for making such
declaration or condemnation is initiated in a participating
municipality, in either case, due to health and safety concerns
resulting from such disaster, irrespective of the minimum damage floor
provided for in the local law, ordinance or resolution opting into this
section, the participating property shall receive a one hundred percent
exemption, subject to the maximum benefit ceiling, on the impacted tax
roll, and for up to four prospective tax years, as provided for by local
law, ordinance or resolution; provided however, that such exemption
shall apply only for the period during which such property is
uninhabitable or condemned; and provided further, that this subparagraph
shall apply only if a local law, ordinance or resolution provides that
this subparagraph shall apply.

(xii) The percentage loss in improved value for this purpose shall be
determined by the assessor in the manner provided by this section,
subject to review by the board of assessment review.

(xiii) Where the assessed value of a property is reduced pursuant to
this section, the difference between the property's assessed value and
its reduced assessed value shall be exempt from taxation. No reduction
in assessed value shall be granted pursuant to this section except as
specified above. No reduction in assessed value shall be granted
pursuant to this section for purposes of any county, city, town,
village, school district, or special district that has not adopted the
provisions of this section; provided however, that in the case of a town
special district or county special district, the town or county within
which such district is established shall be authorized to pass a local
law, ordinance or resolution providing an exemption for the ad valorem
levies established by such district; and provided further, that for a
non-town or a non-county special district, such special district shall
retain the authority to opt into this section.

(b) To receive such relief pursuant to this section, a property owner
in a participating municipality shall submit a written request to the
assessor on a form prescribed by the commissioner on or before the
deadline for applying for the exemption, as set forth in the local law,
ordinance or resolution authorizing the exemption. Such request shall
attach any and all determinations by the Federal Emergency Management
Agency, and any and all reports by an insurance adjuster, shall describe
in reasonable detail the damage caused to the property by the disaster
and the condition of the property following the disaster, and shall be
accompanied by supporting documentation, if available. In addition to
any and all determinations by the Federal Emergency Management Agency,
and any and all reports by an insurance adjuster, a homeowner may
provide evidence of damage to the local assessor as part of the
application, by submission of any of the following, provided that the
local assessor may take the necessary steps to confirm the validity of
such documentation; and provided further, that such local law,
ordinance, or resolution passed pursuant to this section may specify
that any or all document categories shall be notarized:

(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
paragraph two of subsection (g) of section twenty-one hundred one 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;

(vi) photographic and visual documentation;

(vii) affidavits and other sworn statements; and

(viii) other government records and reports.

(c) Upon receiving such a request, the assessor shall make a finding,
after considering the totality of the evidence and documentation
submitted by a homeowner, as to whether the property lost at least fifty
percent of its improved value or, if a participating municipality has
elected to provide assessment relief for real property that lost a
lesser percentage of improved value such lesser percentage of its
improved value, as a result of a disaster. The assessor shall thereafter
adopt or classify the percentage loss of improved value within one of
the following ranges:

(i) at least ten percent but less than twenty percent, provided that
this range shall only be applicable if a participating municipality has
elected to provide assessment relief for losses within this range;

(ii) at least twenty percent but less than thirty percent, provided
that this range shall only be applicable if a participating municipality
has elected to provide assessment relief for losses within this range;

(iii) at least thirty percent but less than forty percent, provided
that this range shall only be applicable if a participating municipality
has elected to provide assessment relief for losses within this range;

(iv) at least forty percent but less than fifty percent, provided that
this range shall only be applicable if a participating municipality has
elected to provide assessment relief for losses within this range;

(v) at least fifty percent but less than sixty percent;

(vi) at least sixty percent but less than seventy percent;

(vii) at least seventy percent but less than eighty percent;

(viii) at least eighty percent but less than ninety percent;

(ix) at least ninety percent but less than one hundred percent; or

(x) one hundred percent.

(d) On or before the thirtieth day after the deadline for filing of
applications for exemption pursuant to this section, the assessor shall
mail written notice of such findings to the property owner and the
address for receipt of findings pursuant to the local law, ordinance or
resolution passed by a participating municipality. The notice shall
indicate that if the property owner is dissatisfied with these findings,
such property owner may file a complaint with the board of assessment
review up until the date specified in such notice, which date shall be
the thirtieth day after the last date for the mailing of such notices.
If any complaints are so filed, such board shall reconvene upon ten days
written notice to the property owner and assessor to hear and determine
the complaint, and shall mail written notice of its determination to the
assessor and property owner within fifteen days of such hearing. The
provisions of article five of this chapter shall govern the review
process to the extent practicable. For the purposes of this section
only, the applicant may commence, within thirty days of mailing of a
written determination, a proceeding under title one of article seven of
this chapter or, if applicable, under title one-A of article seven of
this chapter. Sections seven hundred twenty-seven and seven hundred
thirty-nine of this chapter shall not apply.

(e) Where property has lost at least fifty percent of its improved
value or, if a participating municipality has elected to provide
assessment relief for real property that lost a lesser percentage of
improved value such lesser percentage, due to a disaster, the assessed
value attributable to the improvements on the property on the impacted
assessment roll shall be reduced by the appropriate percentage specified
in paragraph (a) of this subdivision, provided that any exemptions that
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 section, the
excess shall be considered an error in essential fact as defined by
subdivision three of section five hundred fifty of this chapter. The
assessor shall thereupon be authorized and directed to correct the
assessment roll accordingly or, if another person has custody or control
of the assessment roll, to direct such person to make the appropriate
corrections. If the correction is made after taxes are levied but before
such taxes are paid, the collecting officer shall be authorized and
directed to correct the applicant's tax bill accordingly. If the
correction is made after taxes are paid, the authorities of each
participating municipal corporation shall be authorized and directed to
issue a refund in the amount of the excess taxes paid with regard to
such participating municipal corporation.

(f) The rights contained in this section 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 section.

(g) No exemption may be granted to an eligible property pursuant to
this section if the owner of such eligible property has contributed to
such damage through an intentional act.

4. 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 thirteen hundred six-a of this chapter
incurred due to the provisions of this section.