Allows persons in certain special assessment units who assert the same grounds for reviewing an assessment to unite in the same petition

1 Co-sponsor

• Robert Barra

2 Multi-sponsors

• Earlene Hooper
• Andrew Raia

BILL NUMBER:A4668 REVISED 04/06/10

Title of bill

An act to amend the real property tax law, in relation to proceedings to review assessments

Purpose

To extend the law allowing that petitioners in Nassau County who,assert the same grounds for their property tax review grievance applications may unite in the same petition.

Summary of provisions

This bill amends Section 2 of Chapter 20 of the laws of 2006 to eliminate the repeal of provisions authorizing parties to unite on a peti~ion for the review of an assessment in a special assessing unit.

Justification

The majority of property tax review grievance applications are instituted by owners of small commercial properties, such as restaurants, gas stations, strip retail stores, etc. For many years, it has been the practice of such property owners to unite in one petition in order to defray litigation expenses which might otherwise preclude individual owners from obtaining assessment relief. Recent annual reassessment programs conducted by Nassau County have only increased litigation expenses for such owners. This bill will ensure that commercial property owners may continue their practice of uniting in one petition.

Legislative history

Extender of Chapter 20 of 2006. 2007 A.5285-B - Referred to Real Property Taxation 2007 S.2271-B - Passed Senate (Same as A.5285-B) 2008: A.4668 Referred to Higher Education 2009: A.4668 Referred to Real Property Taxation

Fiscal implications

None.

Effective date

This act shall take effect immediately and shall apply to all real property with a taxable status date on January 1, 2008.

Effective date

This act shall take effect on the first of July next succeeding the date on which it shall have become law; provided, however, that any rules and regulations necessary for the timely implementation of this act on its effective date shall be promulgated on or before such date.