§ 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
resolution 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
eligible property resulting from a major disaster, local disaster, or
both.

(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,
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
subsequently 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 or a percentage of the
total assessed value lost, resulting from a major disaster, local
disaster, or both below which, an eligible property may not receive an
abatement pursuant to this section; provided however, that 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 section, subject to review by the board of
assessment review, or in special assessing units, such local equivalent
as is applicable; and provided further, that an eligible municipality
may provide for an exception to the minimum damage floor in the event
that the disaster rendered the improvements on the residential real
property uninhabitable as determined by the local building inspector.

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 number of days after the occurrence of a
major disaster, local disaster, or both after which applications
received pursuant to this section are invalid;

(iii) the date by which if a local disaster, major disaster, or both
occurred prior to, applications received pursuant to this section are
invalid, provided however, that such date may be prior to the effective
date of such local law or resolution, and provided further, that such
date shall not be prior to January first, two thousand twenty; 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

(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
documentation 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 major disaster, local disaster, or both.

(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
emergency 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
property 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 determination of the board of assessment review or such local
equivalent pursuant to article seven of this chapter.

(e) Abatements shall only be granted pursuant to this section for
eligible properties damaged by a major disaster, local disaster, or both
if the owner of such eligible property has not contributed to such
damage through an intentional act.

(f) If satisfied that the applicant is entitled to an abatement
pursuant to this section, the local assessor shall approve the
application and apply such abatement as herein provided commencing with
the assessment 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 separate column.

4. Selective reassessment. Thereafter, any increase in assessed value
attributable to the improvements made to real property impacted by a
major disaster, a local disaster, or both shall not constitute a
selective reassessment.