§ 467-N — Assessment relief for disasters

New York § 467-N

• Jurisdiction: New York
• Law RPT: Real Property Tax
• Title 2: Private Property
• Art. 4: Exemptions

Text

§ 467-n. Assessment relief for disasters. 1. Definitions. For the\npurposes of this section, the following terms shall have the following\nmeanings:\n (a) "Eligible municipality" shall mean a county, a city other than a\ncity with a population of one million or more, a town, a village, a\nschool district, or a special district that has been impacted by a major\nor local disaster.\n (b) "Eligible property" shall mean residential real property\nconsisting of three or fewer dwelling units that have been impacted by a\nmajor or local disaster where at least one of such units had been\nowner-occupied immediately before such disaster occurred; provided,\nhowever, that property that has been transferred to a new owner after\nthe occurrence of the major or local disaster and prior to relief being\ngranted pursuant to this section shall not be considered eligible\nproperty for purposes of this section whether or not it is\nowner-occupied. Where the local law, ordinance or resolution authorizing\nthe exemption explicitly so provides, the term "eligible property" shall\nalso include a small business as defined in section one hundred\nthirty-one of the economic development law; provided however, that such\neligible property must be occupied by the small business owner; and\nprovided further, that participating municipalities may provide, via\nlocal law, ordinance or resolution, additional qualifications that a\nsmall business must satisfy to receive the exemption provided for by\nthis section.\n (c) "Impacted tax roll" shall mean the final assessment roll that\nsatisfies both of the following conditions: (i) the roll is based upon a\ntaxable status date occurring prior to a major or local disaster; and\n(ii) taxes levied upon that roll by or on behalf of a participating\nmunicipality are payable without interest on or after the date of the\ndisaster; provided however, that the interest due from an individual\nproperty owner impacted by a major or local disaster shall not impact\nsuch property owner's eligibility for relief pursuant to this section;\nand provided further, that the exemption provided for by this section\nshall not affect interest or penalties due as the result of a\ndelinquency.\n (d) "Improved value" shall mean the market value of the real property\nimprovements prior to the reduction in value resulting from damage\nincurred to such improvements during a major or local disaster,\nexcluding the land.\n (e) "Local disaster" shall mean the occurrence or imminent, impending\nor urgent threat of widespread or severe damage, injury, or loss of life\nor property resulting from any natural or man-made causes, including,\nbut not limited to, fire, flood, earthquake, hurricane, tornado, high\nwater, landslide, mudslide, wind, storm, wave action, volcanic activity,\nepidemic, disease outbreak, air contamination, terrorism, cyber event,\nblight, drought, infestation, explosion, radiological accident, nuclear,\nchemical, biological, or bacteriological release, water contamination,\nbridge failure or bridge collapse, occurring in an area or region that\nis proclaimed to be in a local state of emergency pursuant to section\ntwenty-four of the executive law; provided however, where damages\noccurred between January 1, 2020 and six months after the effective date\nof this section, a local disaster will be presumed to have occurred\npursuant to this paragraph regardless of whether or not a local state of\nemergency was proclaimed pursuant to section twenty-four of the\nexecutive law, if:\n (i) the occurrence otherwise conforms with the local disaster\ndefinition contained herein; and\n (ii) the local law, ordinance or resolution that is adopted\nauthorizing an exemption pursuant to this section so declares a local\ndisaster to have occurred during such period for purposes of this\nsection.\n (f) "Major disaster" shall mean the occurrence or imminent, impending\nor urgent threat of widespread or severe damage, injury, or loss of life\nor property resulting from any natural or man-made causes, including,\nbut not limited to, fire, flood, earthquake, hurricane, tornado, high\nwater, landslide, mudslide, wind, storm, wave action, volcanic activity,\nepidemic, disease outbreak, air contamination, terrorism, cyber event,\nblight, drought, infestation, explosion, radiological accident, nuclear,\nchemical, biological, or bacteriological release, water contamination,\nbridge failure or bridge collapse, occurring in an area or region that\nis subsequently proclaimed to be impacted by a state disaster emergency\ndeclared by the governor pursuant to section twenty-eight of the\nexecutive law, or by a major disaster or an emergency declared by the\npresident of the United States pursuant to chapter sixty-eight of title\nforty-two of the United States code.\n (g) "Maximum benefit ceiling" shall mean the maximum exemption from\nreal property taxes expressed in a dollar amount that an eligible\nproperty may receive on each tax roll pursuant to this section, as\nspecified in the local law, ordinance or resolution authorizing the\nexemption.\n (h) "Minimum damage floor" shall mean the minimum loss of assessed\nvalue to an eligible property, expressed as a percentage of the total\nassessed value lost that must be demonstrated in order for the property\nto be eligible for an exemption pursuant to this section, as specified\nin the local law, ordinance or resolution authorizing the exemption. A\nparticipating municipality shall not specify a minimum damage floor\nabove fifty percent. Where a participating municipality does not specify\na minimum damage floor, the minimum damage floor shall be fifty percent.\n (i) "Participating municipality" shall mean an eligible municipality\nthat has passed a local law, ordinance, or resolution to provide\nassessment relief to owners of eligible properties within such eligible\nmunicipality pursuant to the provisions of this section.\n (j) "Participating property" shall mean an eligible property in a\nparticipating municipality that is granted assessment relief pursuant to\nthis section.\n (k) "Total assessed value" shall mean the total assessed value of the\nparcel prior to any and all exemption adjustments.\n 2. Local option. (a) After a major or local disaster as defined by\nthis section, the governing body of an eligible municipality may\nauthorize assessment relief for eligible properties after conducting a\npublic hearing, by adopting a local law, ordinance or, in the case of a\nschool district, a resolution adopting the provisions of this section.\n (b) Such local law, ordinance or resolution shall identify the major\nor local disaster or disasters to which it pertains, provided that no\nsuch local law, ordinance or resolution shall apply to a major or local\ndisaster that occurred prior to January first, two thousand twenty. Such\nlocal law, ordinance or resolution shall include a deadline by which\napplications for relief pursuant to this section must be submitted in\norder to be considered. If no deadline is specified, such applications\nmay be submitted until the local law, ordinance or resolution\nauthorizing the exemption is either repealed or amended to specify a\ndeadline.\n (c) Such local law, ordinance or resolution may also specify a minimum\ndamage floor and a maximum benefit ceiling.\n (d) Such local law, ordinance or resolution shall also specify how\nmany prospective tax years, if any, beyond the impacted tax roll that\nthe exemption shall apply for; provided however, that the exemption may\nbe provided for a maximum of four prospective tax years following the\nimpacted tax roll; and provided further, that such local law, ordinance\nor resolution may provide for a distinct number of years the exemption\nshall be provided applicable to each damage bracket.\n (e) Such local law, ordinance or resolution shall also provide an\naddress to which assessors shall mail written notice pursuant to\nparagraph (d) of subdivision three of this section.\n 3. Assessment relief for disaster victims in an eligible municipality.\n(a) Notwithstanding any provision of law to the contrary, where real\nproperty is impacted by a major or local disaster, and such property is\nlocated within a participating municipality, assessment relief shall be\ngranted as follows:\n (i) If a participating municipality has elected to provide assessment\nrelief for real property that lost at least ten percent but less than\ntwenty percent of its improved value due to a disaster, the assessed\nvalue attributable to the improvements shall be reduced by fifteen\npercent of the property's improved value for purposes of the\nparticipating municipality on the impacted tax roll, and for up to four\nprospective tax years, as provided for by local law, ordinance or\nresolution.\n (ii) If a participating municipality has elected to provide assessment\nrelief for real property that lost at least twenty percent but less than\nthirty percent of its improved value due to a disaster, the assessed\nvalue attributable to the improvements shall be reduced by twenty-five\npercent of the property's improved value for purposes of the\nparticipating municipality on the impacted tax roll, and for up to four\nprospective tax years, as provided for by local law, ordinance or\nresolution.\n (iii) If a participating municipality has elected to provide\nassessment relief for real property that lost at least thirty percent\nbut less than forty percent of its improved value due to a disaster, the\nassessed value attributable to the improvements shall be reduced by\nthirty-five percent of the property's improved value for purposes of the\nparticipating municipality on the impacted tax roll, and for up to four\nprospective tax years, as provided for by local law, ordinance or\nresolution.\n (iv) If a participating municipality has elected to provide assessment\nrelief for real property that lost at least forty percent but less than\nfifty percent of its improved value due to a disaster, the assessed\nvalue attributable to the improvements shall be reduced by forty-five\npercent of the property's improved value for purposes of the\nparticipating municipality on the impacted tax roll, and for up to four\nprospective tax years, as provided for by local law, ordinance or\nresolution.\n (v) If the property lost at least fifty but less than sixty percent of\nits improved value due to a disaster, the assessed value attributable to\nthe improvements shall be reduced by fifty-five percent of the\nproperty's improved value for purposes of the participating municipality\non the impacted tax roll, and for up to four prospective tax years, as\nprovided for by local law, ordinance or resolution.\n (vi) If the property lost at least sixty but less than seventy percent\nof its improved value due to a disaster, the assessed value attributable\nto the improvements shall be reduced by sixty-five percent of the\nproperty's improved value for purposes of the participating municipality\non the impacted tax roll, and for up to four prospective tax years, as\nprovided for by local law, ordinance or resolution.\n (vii) If the property lost at least seventy but less than eighty\npercent of its improved value due to a disaster, the assessed value\nattributable to the improvements shall be reduced by seventy-five\npercent of the property's improved value for purposes of the\nparticipating municipality on the impacted tax roll, and for up to four\nprospective tax years, as provided for by local law, ordinance or\nresolution.\n (viii) If the property lost at least eighty but less than ninety\npercent of its improved value due to a disaster, the assessed value\nattributable to the improvements shall be reduced by eighty-five percent\nof the property's improved value for purposes of the participating\nmunicipality on the impacted tax roll, and for up to four prospective\ntax years, as provided for by local law, ordinance or resolution.\n (ix) If the property lost at least ninety but less than one hundred\npercent of its improved value due to a disaster, the assessed value\nattributable to the improvements shall be reduced by ninety-five percent\nof the property's improved value for purposes of the participating\nmunicipality on the impacted tax roll, and for up to four prospective\ntax years, as provided for by local law, ordinance or resolution.\n (x) If the property lost one hundred percent of its improved value due\nto a disaster, the assessed value attributable to the improvements shall\nbe reduced by one hundred percent of the property's improved value for\npurposes of the participating municipality on the impacted tax roll, and\nfor up to four prospective tax years, as provided for by local law,\nordinance or resolution.\n (xi) If an eligible property is declared uninhabitable by a local\nbuilding inspector or condemned by the participating municipality as a\nresult of a local or major disaster, or the process for making such\ndeclaration or condemnation is initiated in a participating\nmunicipality, in either case, due to health and safety concerns\nresulting from such disaster, irrespective of the minimum damage floor\nprovided for in the local law, ordinance or resolution opting into this\nsection, the participating property shall receive a one hundred percent\nexemption, subject to the maximum benefit ceiling, on the impacted tax\nroll, and for up to four prospective tax years, as provided for by local\nlaw, ordinance or resolution; provided however, that such exemption\nshall apply only for the period during which such property is\nuninhabitable or condemned; and provided further, that this subparagraph\nshall apply only if a local law, ordinance or resolution provides that\nthis subparagraph shall apply.\n (xii) The percentage loss in improved value for this purpose shall be\ndetermined by the assessor in the manner provided by this section,\nsubject to review by the board of assessment review.\n (xiii) Where the assessed value of a property is reduced pursuant to\nthis section, the difference between the property's assessed value and\nits reduced assessed value shall be exempt from taxation. No reduction\nin assessed value shall be granted pursuant to this section except as\nspecified above. No reduction in assessed value shall be granted\npursuant to this section for purposes of any county, city, town,\nvillage, school district, or special district that has not adopted the\nprovisions of this section; provided however, that in the case of a town\nspecial district or county special district, the town or county within\nwhich such district is established shall be authorized to pass a local\nlaw, ordinance or resolution providing an exemption for the ad valorem\nlevies established by such district; and provided further, that for a\nnon-town or a non-county special district, such special district shall\nretain the authority to opt into this section.\n (b) To receive such relief pursuant to this section, a property owner\nin a participating municipality shall submit a written request to the\nassessor on a form prescribed by the commissioner on or before the\ndeadline for applying for the exemption, as set forth in the local law,\nordinance or resolution authorizing the exemption. Such request shall\nattach any and all determinations by the Federal Emergency Management\nAgency, and any and all reports by an insurance adjuster, shall describe\nin reasonable detail the damage caused to the property by the disaster\nand the condition of the property following the disaster, and shall be\naccompanied by supporting documentation, if available. In addition to\nany and all determinations by the Federal Emergency Management Agency,\nand any and all reports by an insurance adjuster, a homeowner may\nprovide evidence of damage to the local assessor as part of the\napplication, by submission of any of the following, provided that the\nlocal assessor may take the necessary steps to confirm the validity of\nsuch documentation; and provided further, that such local law,\nordinance, or resolution passed pursuant to this section may specify\nthat any or all document categories shall be notarized:\n (i) assessment or reassessment by the eligible county or municipality;\n (ii) private appraisal;\n (iii) documentation provided by such homeowner's insurance company;\n (iv) documentation provided by a public adjuster as defined in\nparagraph two of subsection (g) of section twenty-one hundred one of the\ninsurance law, if a homeowner does not maintain a homeowner's insurance\npolicy;\n (v) loss verification reports and other records produced by the small\nbusiness administration office of disaster assistance;\n (vi) photographic and visual documentation;\n (vii) affidavits and other sworn statements; and\n (viii) other government records and reports.\n (c) Upon receiving such a request, the assessor shall make a finding,\nafter considering the totality of the evidence and documentation\nsubmitted by a homeowner, as to whether the property lost at least fifty\npercent of its improved value or, if a participating municipality has\nelected to provide assessment relief for real property that lost a\nlesser percentage of improved value such lesser percentage of its\nimproved value, as a result of a disaster. The assessor shall thereafter\nadopt or classify the percentage loss of improved value within one of\nthe following ranges:\n (i) at least ten percent but less than twenty percent, provided that\nthis range shall only be applicable if a participating municipality has\nelected to provide assessment relief for losses within this range;\n (ii) at least twenty percent but less than thirty percent, provided\nthat this range shall only be applicable if a participating municipality\nhas elected to provide assessment relief for losses within this range;\n (iii) at least thirty percent but less than forty percent, provided\nthat this range shall only be applicable if a participating municipality\nhas elected to provide assessment relief for losses within this range;\n (iv) at least forty percent but less than fifty percent, provided that\nthis range shall only be applicable if a participating municipality has\nelected to provide assessment relief for losses within this range;\n (v) at least fifty percent but less than sixty percent;\n (vi) at least sixty percent but less than seventy percent;\n (vii) at least seventy percent but less than eighty percent;\n (viii) at least eighty percent but less than ninety percent;\n (ix) at least ninety percent but less than one hundred percent; or\n (x) one hundred percent.\n (d) On or before the thirtieth day after the deadline for filing of\napplications for exemption pursuant to this section, the assessor shall\nmail written notice of such findings to the property owner and the\naddress for receipt of findings pursuant to the local law, ordinance or\nresolution passed by a participating municipality. The notice shall\nindicate that if the property owner is dissatisfied with these findings,\nsuch property owner may file a complaint with the board of assessment\nreview up until the date specified in such notice, which date shall be\nthe thirtieth day after the last date for the mailing of such notices.\nIf any complaints are so filed, such board shall reconvene upon ten days\nwritten notice to the property owner and assessor to hear and determine\nthe complaint, and shall mail written notice of its determination to the\nassessor and property owner within fifteen days of such hearing. The\nprovisions of article five of this chapter shall govern the review\nprocess to the extent practicable. For the purposes of this section\nonly, the applicant may commence, within thirty days of mailing of a\nwritten determination, a proceeding under title one of article seven of\nthis chapter or, if applicable, under title one-A of article seven of\nthis chapter. Sections seven hundred twenty-seven and seven hundred\nthirty-nine of this chapter shall not apply.\n (e) Where property has lost at least fifty percent of its improved\nvalue or, if a participating municipality has elected to provide\nassessment relief for real property that lost a lesser percentage of\nimproved value such lesser percentage, due to a disaster, the assessed\nvalue attributable to the improvements on the property on the impacted\nassessment roll shall be reduced by the appropriate percentage specified\nin paragraph (a) of this subdivision, provided that any exemptions that\nthe property may be receiving shall be adjusted as necessary to account\nfor such reduction in the total assessed value. To the extent the total\nassessed value of the property originally appearing on such roll exceeds\nthe amount to which it should be reduced pursuant to this section, the\nexcess shall be considered an error in essential fact as defined by\nsubdivision three of section five hundred fifty of this chapter. The\nassessor shall thereupon be authorized and directed to correct the\nassessment roll accordingly or, if another person has custody or control\nof the assessment roll, to direct such person to make the appropriate\ncorrections. If the correction is made after taxes are levied but before\nsuch taxes are paid, the collecting officer shall be authorized and\ndirected to correct the applicant's tax bill accordingly. If the\ncorrection is made after taxes are paid, the authorities of each\nparticipating municipal corporation shall be authorized and directed to\nissue a refund in the amount of the excess taxes paid with regard to\nsuch participating municipal corporation.\n (f) The rights contained in this section shall not otherwise diminish\nany other legally available right of any property owner or party who may\notherwise lawfully challenge the valuation or assessment of any real\nproperty or improvements thereon. All remaining rights hereby remain and\nshall be available to the party to whom such rights would otherwise be\navailable notwithstanding this section.\n (g) No exemption may be granted to an eligible property pursuant to\nthis section if the owner of such eligible property has contributed to\nsuch damage through an intentional act.\n 4. School districts held harmless. Each school district that is wholly\nor partially contained within an eligible county shall be held harmless\nby the state for any reduction in state aid that would have been paid as\ntax savings pursuant to section thirteen hundred six-a of this chapter\nincurred due to the provisions of this section.\n