Relates to the small claims assessment review program

BILL NUMBER:S200

Title of bill

An act to amend the real property tax law, in relation to the small claims assessment review program

Purpose

To remove the distinction between owner-occupied and non-owner occupied family properties used exclusively for residential purposes in terms of eligibility for small claims assessment review program.

Summary of provisions

Section 1. Paragraph (b) of subdivision 1 and subdivision 2 of section 730 of the real property tax law, paragraph (b) as amended by chapter 154 of the laws of 1993 and subdivision 2 as amended by chapter 714 of 1982 are amended by deleting the words "owner occupied" in both paragraphs. This will have the effect of removing the distinction between owner occupied and non-owner occupied family properties for eligibility for the small claims assessment review program.

Justification

The current law makes a distinction between owner occupied and non-owner occupied properties in terms of eligibility for the small claims assessment review program. This means that assessment disputes regarding non-owner occupied residencies are referred to the supreme court for adjudication. This places an unbearable cost on the owners of non-owner occupied residencies in terms of legal expenses when seeking recourse in the supreme court. The bill therefore seeks to remove the distinction and hence make it financially easier for owners of non-owner occupied residences to seek recourse to the courts.

Legislative history

S.520 of 2007/2008; Passed Senate S.3691/A.8765 of 2005/2006; Passed Senate S.1456 of 2009/2010; Referred to Local Government

Fiscal implications

None to the state.

Effective date

This act shall take effect immediately and shall apply to claims filed on or after the effective date.