STATE OF NEW YORK ________________________________________________________________________ 7748--A 2023-2024 Regular Sessions IN ASSEMBLY June 6, 2023 ___________ Introduced by M. of A. SHIMSKY -- read once and referred to the Commit- tee on Real Property Taxation -- recommitted to the Committee on Real Property Taxation in accordance with Assembly Rule 3, sec. 2 -- committee discharged, bill amended, ordered reprinted as amended and recommitted to said committee AN ACT to amend the real property tax law, in relation to enacting the "climate change property tax relief act" The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. Short title. This act shall be known and may be cited as 2 the "climate change property tax relief act". 3 § 2. The real property tax law is amended by adding a new section 4 467-n to read as follows: 5 § 467-n. Assessment relief for disasters. 1. Definitions. For the 6 purposes of this section, the following terms shall have the following 7 meanings: 8 (a) "Eligible municipality" shall mean a county, city, town or 9 village, other than a city with a population of one million or more, who 10 has passed a local law or resolution pursuant to subdivision two of this 11 section to adopt the provisions of this section. 12 (b) "Eligible property" shall mean residential real property with two 13 or fewer dwelling units that is owner occupied prior to the date upon 14 which damage is caused by a major or local disaster; provided however, 15 that irrespective of whether the property remains owner occupied, it is 16 not transferred to a new owner prior to relief being granted pursuant to 17 this section. 18 (c) "Damages" shall mean the reduction in assessed value of an eligi- 19 ble property resulting from a local or major disaster. 20 (d) "Local disaster" shall mean, the occurrence or imminent, impending 21 or urgent threat of widespread or severe damage, injury, or loss of life 22 or property resulting from any natural or man-made causes, including, EXPLANATION--Matter in italics (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD11708-09-4
A. 7748--A 2 1 but not limited to, fire, flood, earthquake, hurricane, tornado, high 2 water, landslide, mudslide, wind, storm, wave action, volcanic activity, 3 epidemic, disease outbreak, air contamination, terrorism, cyber event, 4 blight, drought, infestation, explosion, radiological accident, nuclear, 5 chemical, biological, or bacteriological release, water contamination, 6 bridge failure or bridge collapse, occurring in an area or region that 7 is not proclaimed by the governor of New York or president of the United 8 States to be in a state of emergency. 9 (e) "Major disaster" shall mean the occurrence or imminent, impending 10 or urgent threat of widespread or severe damage, injury, or loss of life 11 or property resulting from any natural or man-made causes, including, 12 but not limited to, fire, flood, earthquake, hurricane, tornado, high 13 water, landslide, mudslide, wind, storm, wave action, volcanic activity, 14 epidemic, disease outbreak, air contamination, terrorism, cyber event, 15 blight, drought, infestation, explosion, radiological accident, nuclear, 16 chemical, biological, or bacteriological release, water contamination, 17 bridge failure or bridge collapse, occurring in an area or region subse- 18 quently proclaimed by the governor of New York or president of the 19 United States to be in a state of emergency. 20 (f) "Maximum benefit ceiling" shall mean the maximum abatement from 21 real property taxes in dollars an eligible property may receive pursuant 22 to this section. 23 (g) "Minimum damage floor" shall mean the reduction in total assessed 24 value of an eligible property, in a dollar amount, resulting from a 25 major or local disaster, below which, an eligible property may not 26 receive an abatement pursuant to this section. 27 2. Local option. (a) An eligible municipality may exercise the 28 provisions of this section if, after a public hearing, its governing 29 body shall pass a local law or, in the case of a school district, a 30 resolution adopting the provisions of this section. Such local law or 31 resolution may provide for a tax abatement for real property that has 32 sustained damages from a major disaster, a local disaster, or both. 33 (b) Such local law or resolution shall include, but not be limited to: 34 (i) an expiration date after which applications received pursuant to 35 this section shall be invalid. If no expiration date is specified, the 36 abatement established in this section shall remain in effect until 37 repealed; 38 (ii) a specification of the date by which applications received are 39 valid, provided that such date may be prior to the effective date of 40 such local law or resolution; 41 (iii) a deadline from the date upon which a local or major disaster 42 caused damage to an eligible property, after which, applications 43 received for such major or local disaster shall be invalid; and 44 (iv) a specification of a minimum damage floor and a maximum benefit 45 ceiling. 46 3. Assessment relief for victims of a local or major disaster in an 47 eligible municipality. (a) Notwithstanding any provision of law to the 48 contrary, where an eligible property that has sustained damages is 49 located within an eligible municipality, an abatement of real property 50 taxes shall be granted equal to the damages to such eligible property, 51 subject to the following: 52 (i) the local assessor shall determine the amount of damages; 53 (ii) any abatement from real property taxes may not exceed the maximum 54 benefit ceiling, if applicable; 55 (iii) the damages to an eligible property shall exceed the minimum 56 damage floor, if applicable; and
A. 7748--A 3 1 (iv) if the abatement granted pursuant to this section exceeds the 2 amount of real property taxes owed on an eligible property, the excess 3 abatement shall carry over to the next tax year, until the cumulative 4 sum of abated real property taxes equals the damages to such eligible 5 property, or five years have passed from when the abatement was granted, 6 whichever occurs first. 7 (b) To receive an abatement from real property taxes pursuant to this 8 section, the owner shall submit an application to the local assessor, on 9 a form prescribed by the commissioner, prior to the deadline established 10 pursuant to subparagraph (iii) of paragraph (b) of subdivision two of 11 this section. Such application shall include any supporting documenta- 12 tion and photographs, including any and all documentation outlined in 13 paragraph (c) of this subdivision, and shall describe in reasonable 14 detail the damage caused to and the condition of the property following 15 a local or major disaster. 16 (c) A homeowner may provide evidence of damage to the local assessor 17 as part of the application with the following, provided that the local 18 assessor may take the necessary steps to confirm the validity of such 19 documentation: 20 (i) assessment or reassessment by the eligible county or municipality; 21 (ii) private appraisal; 22 (iii) documentation provided by such homeowner's insurance company; 23 (iv) documentation provided by a public adjuster as defined in section 24 twenty-one hundred eight of the insurance law, if a homeowner does not 25 maintain a homeowner's insurance policy; 26 (v) loss verification reports and other records produced by the small 27 business administration office of disaster assistance or federal emer- 28 gency management agency; 29 (vi) photographic and visual documentation; 30 (vii) affidavits and other sworn statements; and 31 (viii) other government records and reports. 32 (d) The local assessor shall take the necessary steps to determine the 33 damages to the applicable eligible property. An owner of eligible prop- 34 erty may contest the amount of damages determined by the local assessor 35 to the board of assessment review, or in special assessing units, such 36 local equivalent as is applicable as outlined in paragraph (f) of this 37 subdivision; provided further, that a homeowner may contest the determi- 38 nation of the board of assessment review or such local equivalent pursu- 39 ant to article seven of this chapter. 40 (e) Abatements shall only be granted pursuant to this section for 41 eligible properties damaged by a local or major disaster if the owner of 42 such eligible property has not contributed to such damage. 43 (f) If satisfied that the applicant is entitled to an abatement pursu- 44 ant to this section, the local assessor shall approve the application 45 and apply such abatement as herein provided commencing with the assess- 46 ment roll prepared on the basis of the taxable status date immediately 47 following the date the application was submitted. The abatement granted 48 pursuant to this section shall be entered by the local assessor on the 49 applicable assessment, with the amount of the abatement shown in a sepa- 50 rate column. 51 § 3. Severability clause. If any clause, sentence, paragraph, subdi- 52 vision, section or part of this act shall be adjudged by any court of 53 competent jurisdiction to be invalid, such judgment shall not affect, 54 impair, or invalidate the remainder thereof, but shall be confined in 55 its operation to the clause, sentence, paragraph, subdivision, section 56 or part thereof directly involved in the controversy in which such judg-
A. 7748--A 4 1 ment shall have been rendered. It is hereby declared to be the intent of 2 the legislature that this act would have been enacted even if such 3 invalid provisions had not been included herein. 4 § 4. This act shall take effect immediately.