Provides that for purposes of small claims assessment review, the property must be in compliance with local zoning requirements as defined by local law

BILL NUMBER:S4386

Title of bill

An act to amend the real property tax law, in relation to complaints filed with the board of assessment review

Purpose or general idea of bill

To help ensure that property is in compliance with local zoning ordinances when a homeowner commences an action to challenge the property's assessment before the board of assessment review.

Summary of provisions

Section One amends section 524, subdivision 3 of the real property tax law to require a homeowner to be in compliance with local zoning ordinances as a prerequisite to the right to commence an action to challenge the property's assessment before the board of assessment review. Section Two is the effective date.

Justification

When structures violate zoning ordinances, the quality of life is lowered in the community, the values of area homes are reduced and thus, the local property tax bases is reduced as well which ultimately results in less funding for local governments. This legislation seeks to halt this domino effect by facing the problem of illegal dwellings head on. When the owner of a property which does not meet zoning ordinances commences a small claims action to reduce his tax assessment, the owner is essentially requesting to be rewarded for failing to keep the property up to standard, since part of the reason for which the assessment could be reduced is because of the owner's failure to maintain the property. This legislation requires a property owner of a one, two or three family owner occupied structure to assert that the property does not substantially violate any zoning ordinance or, if applicable, that it complies with the certificate of occupancy prior to their challenge of the assessment.

Legislative history

2009-2010: S.6109 - Referred to local government 2007-2008: A.1245/S.752 - Remained in local governments 2005-2006: A.788/S.129 - Passed Senate; Referred to Codes in Assembly 2003-2004: A.4722/S.994 - Remained in Rules 2001-2002: A.11445/S.3559 - Remained in Rules

Fiscal implications

None to State.

Effective date

This act shall take effect immediately and shall apply to petitions filed against the assessment rolls prepared on or after the first of January that next succeeds the date on which it shall have become a law.