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Sponsors
No co-sponsors yet.
History
- Referred to real property taxation
- Delivered to assembly
- Passed senateVote 59–0
- Advanced to third reading
- 2nd report cal.
- 1st report cal.1172
- Referred to local government
Full text
The text isn't available here yet. Check nysenate.gov.
Sponsor's memo
BILL NUMBER:S7521
Title of bill
An act to amend the real property tax law, in relation to review of assessments in special assessing units, which are not cities
Purpose
Authorizes commercial property owners in Nassau County who assert the same grounds for review to unite in the same petition
Summary of provisions
Section one amends Real Property Tax Law (RPTL) § 706(2) to provide that in a special assessing unit as defined by RPTL § 1801, which is not a city, two or more persons having real property assessed upon the same roll, in the same class, who assert the same ground for review may unite in the same petition.
Section two provides that the act shall take effect immediately and shall apply to real property with a taxable status date on or after January 1, 2013.
Justification
Prior to 2006, it was the practice of commercial property owners in Nassau County, in the same class of real property, to file a united petition under RPTL Article 7 when the same grounds for review were asserted. This process is for practical purposes limited to commercial properties, as residential owners typically file petitions through the Small Claims Assessment Review (SCAR) as the filing costs a fraction of the price. The practice of uniting petitions for commercial properties was discontinued in 2007. This discontinuation has led to an increased number of separate claims being immediately noticed for trial, causing congestion in the court calendars.
In 2012, with the consent of Nassau County, the practice of filing united petitions was again resumed by property owners. As a result, the amount of matters being notice for trial have decreased, allowing for courts to more effectively manage their calendars. This legislation would codify this practice. This bill is revenue neutral, as property owners first pay court filing fees for the filing of a united petition, and then a second separate filing fee is paid either when each individual property is placed on the court calendar, or when a settlement agreement is achieved with the municipality. The bill also obligates property owners who filed a united petitions to provide an electronic copy thereof to the municipality. This will allow the municipality to more effectively process data concerning tax appeal filings and has been negotiated with and is supported by the affected municipality.
Legislative history
New bill.
Fiscal implications
None.
Effective date
Immediately with provisions.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.