Bill Text: NY S06748 | 2011-2012 | General Assembly | Introduced
Bill Title: Provides for small claims assessment review in certain instances where the assessment was overvalued at least ten percent.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2012-03-16 - REFERRED TO LOCAL GOVERNMENT [S06748 Detail]
Download: New_York-2011-S06748-Introduced.html
S T A T E O F N E W Y O R K
________________________________________________________________________
6748
I N S E N A T E
March 16, 2012
___________
Introduced by Sen. CARLUCCI -- read twice and ordered printed, and when
printed to be committed to the Committee on Local Government
AN ACT to amend the real property tax law, in relation to small claims
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
1 Section 1. Subdivision 1 of section 730 of the real property tax law,
2 as amended by chapter 552 of the laws of 1991, paragraph (b) as amended
3 by chapter 154 of the laws of 1993, paragraph (c) as amended by chapter
4 215 of the laws of 2005, is amended to read as follows:
5 1. The chief administrator of the courts shall establish a small
6 claims assessment review program in the supreme court. An owner of real
7 property claiming to be aggrieved by an assessment on real property on
8 the ground that such assessment is unequal or excessive may file a peti-
9 tion for review pursuant to this article provided that:
10 (a) the property owner shall have first filed a complaint pursuant to
11 section five hundred twenty-four or section fourteen hundred eight of
12 this chapter or the provisions of a local law or charter providing for
13 administrative review of assessments;
14 (b) the property is: (i) improved by a one, two or three family
15 owner-occupied structure used exclusively for residential purposes other
16 than property subject to the assessment limitations of section five
17 hundred eighty-one of this chapter and article nine-B of the real prop-
18 erty law or (ii) the property is unimproved and is not of sufficient
19 size as determined by the assessing unit or special assessing unit to
20 contain a one, two or three family residential structure;
21 (c) the equalized value of the property does not exceed four hundred
22 fifty thousand dollars or, in the event such equalized value exceeds
23 four hundred fifty thousand dollars, the total assessment reduction
24 requested does not exceed twenty-five percent of the assessed value of
25 the property; [and]
26 (d) the petition shall not request an assessment lower than that
27 requested in the complaint filed pursuant to section five hundred twen-
28 ty-four or fourteen hundred eight of this chapter or the provisions of a
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD13895-02-2
S. 6748 2
1 local law or charter providing for administrative review of assess-
2 ments[.]; AND
3 (E) THE PETITION SHALL ESTABLISH THAT THE PROPERTY IS OVERVALUED BY AT
4 LEAST TEN PERCENT FROM THE EQUALIZED VALUE AS APPEARING ON THE ASSESS-
5 MENT ROLL. THE PETITIONER SHALL SUBMIT SUPPORTING DOCUMENTATION WITH THE
6 PETITION.
7 For the purpose of this section, the equalized value of the property
8 shall equal the assessed value of the property divided by the most
9 recent equalization rate or, in the case of a special assessing unit,
10 the most recent class one ratio, when established. In the event there
11 has been a material change in the level of assessment the special equal-
12 ization rate shall be used to determine the equalized value of the prop-
13 erty.
14 S 2. Section 733 of the real property tax law is amended by adding a
15 new subdivision 4-a to read as follows:
16 4-A. IF THE PETITIONER FAILS TO PROVE THAT THERE IS AN OVERVALUATION
17 THAT EXCEEDS TEN PERCENT, THE HEARING OFFICER MAY NOT ADJUST THE ASSESS-
18 MENT AND THE PETITION MUST BE DISMISSED.
19 S 3. This act shall take effect immediately.
