N.Y. Real Property Tax Law § 467-n: Assessment relief for disasters

§ 467-n. Assessment relief for disasters. 1. Definitions. For the

purposes of this section, the following terms shall have the following

meanings:

(a) "Eligible municipality" shall mean a county, a city other than a

city with a population of one million or more, a town, a village, a

school district, or a special district that has been impacted by a major

or local disaster.

(b) "Eligible property" shall mean residential real property

consisting of three or fewer dwelling units that have been impacted by a

major or local disaster where at least one of such units had been

owner-occupied immediately before such disaster occurred; provided,

however, that property that has been transferred to a new owner after

the occurrence of the major or local disaster and prior to relief being

granted pursuant to this section shall not be considered eligible

property for purposes of this section whether or not it is

owner-occupied. Where the local law, ordinance or resolution authorizing

the exemption explicitly so provides, the term "eligible property" shall

also include a small business as defined in section one hundred

thirty-one of the economic development law; provided however, that such

eligible property must be occupied by the small business owner; and

provided further, that participating municipalities may provide, via

local law, ordinance or resolution, additional qualifications that a

small business must satisfy to receive the exemption provided for by

this section.

(c) "Impacted tax roll" shall mean the final assessment roll that

satisfies both of the following conditions: (i) the roll is based upon a

taxable status date occurring prior to a major or local disaster; and

(ii) taxes levied upon that roll by or on behalf of a participating

municipality are payable without interest on or after the date of the

disaster; provided however, that the interest due from an individual

property owner impacted by a major or local disaster shall not impact

such property owner's eligibility for relief pursuant to this section;

and provided further, that the exemption provided for by this section

shall not affect interest or penalties due as the result of a

delinquency.

(d) "Improved value" shall mean the market value of the real property

improvements prior to the reduction in value resulting from damage

incurred to such improvements during a major or local disaster,

excluding the land.

(e) "Local disaster" shall mean the occurrence or imminent, impending

or urgent threat of widespread or severe damage, injury, or loss of life

or property resulting from any natural or man-made causes, including,

but not limited to, fire, flood, earthquake, hurricane, tornado, high

water, landslide, mudslide, wind, storm, wave action, volcanic activity,

epidemic, disease outbreak, air contamination, terrorism, cyber event,

blight, drought, infestation, explosion, radiological accident, nuclear,

chemical, biological, or bacteriological release, water contamination,

bridge failure or bridge collapse, occurring in an area or region that

is proclaimed to be in a local state of emergency pursuant to section

twenty-four of the executive law; provided however, where damages

occurred between January 1, 2020 and six months after the effective date

of this section, a local disaster will be presumed to have occurred

pursuant to this paragraph regardless of whether or not a local state of

emergency was proclaimed pursuant to section twenty-four of the

executive law, if:

(i) the occurrence otherwise conforms with the local disaster

definition contained herein; and

(ii) the local law, ordinance or resolution that is adopted

authorizing an exemption pursuant to this section so declares a local

disaster to have occurred during such period for purposes of this

section.

(f) "Major disaster" shall mean the occurrence or imminent, impending

or urgent threat of widespread or severe damage, injury, or loss of life

or property resulting from any natural or man-made causes, including,

but not limited to, fire, flood, earthquake, hurricane, tornado, high

water, landslide, mudslide, wind, storm, wave action, volcanic activity,

epidemic, disease outbreak, air contamination, terrorism, cyber event,

blight, drought, infestation, explosion, radiological accident, nuclear,

chemical, biological, or bacteriological release, water contamination,

bridge failure or bridge collapse, occurring in an area or region that

is subsequently proclaimed to be impacted by a state disaster emergency

declared by the governor pursuant to section twenty-eight of the

executive law, or by a major disaster or an emergency declared by the

president of the United States pursuant to chapter sixty-eight of title

forty-two of the United States code.

(g) "Maximum benefit ceiling" shall mean the maximum exemption from

real property taxes expressed in a dollar amount that an eligible

property may receive on each tax roll pursuant to this section, as

specified in the local law, ordinance or resolution authorizing the

exemption.

(h) "Minimum damage floor" shall mean the minimum loss of assessed

value to an eligible property, expressed as a percentage of the total

assessed value lost that must be demonstrated in order for the property

to be eligible for an exemption pursuant to this section, as specified

in the local law, ordinance or resolution authorizing the exemption. A

participating municipality shall not specify a minimum damage floor

above fifty percent. Where a participating municipality does not specify

a minimum damage floor, the minimum damage floor shall be fifty percent.

(i) "Participating municipality" shall mean an eligible municipality

that has passed a local law, ordinance, or resolution to provide

assessment relief to owners of eligible properties within such eligible

municipality pursuant to the provisions of this section.

(j) "Participating property" shall mean an eligible property in a

participating municipality that is granted assessment relief pursuant to

this section.

(k) "Total assessed value" shall mean the total assessed value of the

parcel prior to any and all exemption adjustments.

2. Local option. (a) After a major or local disaster as defined by

this section, the governing body of an eligible municipality may

authorize assessment relief for eligible properties after conducting a

public hearing, by adopting a local law, ordinance or, in the case of a

school district, a resolution adopting the provisions of this section.

(b) Such local law, ordinance or resolution shall identify the major

or local disaster or disasters to which it pertains, provided that no

such local law, ordinance or resolution shall apply to a major or local

disaster that occurred prior to January first, two thousand twenty. Such

local law, ordinance or resolution shall include a deadline by which

applications for relief pursuant to this section must be submitted in

order to be considered. If no deadline is specified, such applications

may be submitted until the local law, ordinance or resolution

authorizing the exemption is either repealed or amended to specify a

deadline.

(c) Such local law, ordinance or resolution may also specify a minimum

damage floor and a maximum benefit ceiling.

(d) Such local law, ordinance or resolution shall also specify how

many prospective tax years, if any, beyond the impacted tax roll that

the exemption shall apply for; provided however, that the exemption may

be provided for a maximum of four prospective tax years following the

impacted tax roll; and provided further, that such local law, ordinance

or resolution may provide for a distinct number of years the exemption

shall be provided applicable to each damage bracket.

(e) Such local law, ordinance or resolution shall also provide an

address to which assessors shall mail written notice pursuant to

paragraph (d) of subdivision three of this section.

3. Assessment relief for disaster victims in an eligible municipality.

(a) Notwithstanding any provision of law to the contrary, where real

property is impacted by a major or local disaster, and such property is

located within a participating municipality, assessment relief shall be

granted as follows:

(i) If a participating municipality has elected to provide assessment

relief for real property that lost at least ten percent but less than

twenty percent of its improved value due to a disaster, the assessed

value attributable to the improvements shall be reduced by fifteen

percent of the property's improved value for purposes of the

participating municipality on the impacted tax roll, and for up to four

prospective tax years, as provided for by local law, ordinance or

resolution.

(ii) If a participating municipality has elected to provide assessment

relief for real property that lost at least twenty percent but less than

thirty percent of its improved value due to a disaster, the assessed

value attributable to the improvements shall be reduced by twenty-five

percent of the property's improved value for purposes of the

participating municipality on the impacted tax roll, and for up to four

prospective tax years, as provided for by local law, ordinance or

resolution.

(iii) If a participating municipality has elected to provide

assessment relief for real property that lost at least thirty percent

but less than forty percent of its improved value due to a disaster, the

assessed value attributable to the improvements shall be reduced by

thirty-five percent of the property's improved value for purposes of the

participating municipality on the impacted tax roll, and for up to four

prospective tax years, as provided for by local law, ordinance or

resolution.

(iv) If a participating municipality has elected to provide assessment

relief for real property that lost at least forty percent but less than

fifty percent of its improved value due to a disaster, the assessed

value attributable to the improvements shall be reduced by forty-five

percent of the property's improved value for purposes of the

participating municipality on the impacted tax roll, and for up to four

prospective tax years, as provided for by local law, ordinance or

resolution.

(v) If the property lost at least fifty but less than sixty percent of

its improved value due to a disaster, the assessed value attributable to

the improvements shall be reduced by fifty-five percent of the

property's improved value for purposes of the participating municipality

on the impacted tax roll, and for up to four prospective tax years, as

provided for by local law, ordinance or resolution.

(vi) If the property lost at least sixty but less than seventy percent

of its improved value due to a disaster, the assessed value attributable

to the improvements shall be reduced by sixty-five percent of the

property's improved value for purposes of the participating municipality

on the impacted tax roll, and for up to four prospective tax years, as

provided for by local law, ordinance or resolution.

(vii) If the property lost at least seventy but less than eighty

percent of its improved value due to a disaster, the assessed value

attributable to the improvements shall be reduced by seventy-five

percent of the property's improved value for purposes of the

participating municipality on the impacted tax roll, and for up to four

prospective tax years, as provided for by local law, ordinance or

resolution.

(viii) If the property lost at least eighty but less than ninety

percent of its improved value due to a disaster, the assessed value

attributable to the improvements shall be reduced by eighty-five percent

of the property's improved value for purposes of the participating

municipality on the impacted tax roll, and for up to four prospective

tax years, as provided for by local law, ordinance or resolution.

(ix) If the property lost at least ninety but less than one hundred

percent of its improved value due to a disaster, the assessed value

attributable to the improvements shall be reduced by ninety-five percent

of the property's improved value for purposes of the participating

municipality on the impacted tax roll, and for up to four prospective

tax years, as provided for by local law, ordinance or resolution.

(x) If the property lost one hundred percent of its improved value due

to a disaster, the assessed value attributable to the improvements shall

be reduced by one hundred percent of the property's improved value for

purposes of the participating municipality on the impacted tax roll, and

for up to four prospective tax years, as provided for by local law,

ordinance or resolution.

(xi) If an eligible property is declared uninhabitable by a local

building inspector or condemned by the participating municipality as a

result of a local or major disaster, or the process for making such

declaration or condemnation is initiated in a participating

municipality, in either case, due to health and safety concerns

resulting from such disaster, irrespective of the minimum damage floor

provided for in the local law, ordinance or resolution opting into this

section, the participating property shall receive a one hundred percent

exemption, subject to the maximum benefit ceiling, on the impacted tax

roll, and for up to four prospective tax years, as provided for by local

law, ordinance or resolution; provided however, that such exemption

shall apply only for the period during which such property is

uninhabitable or condemned; and provided further, that this subparagraph

shall apply only if a local law, ordinance or resolution provides that

this subparagraph shall apply.

(xii) The percentage loss in improved value for this purpose shall be

determined by the assessor in the manner provided by this section,

subject to review by the board of assessment review.

(xiii) Where the assessed value of a property is reduced pursuant to

this section, the difference between the property's assessed value and

its reduced assessed value shall be exempt from taxation. No reduction

in assessed value shall be granted pursuant to this section except as

specified above. No reduction in assessed value shall be granted

pursuant to this section for purposes of any county, city, town,

village, school district, or special district that has not adopted the

provisions of this section; provided however, that in the case of a town

special district or county special district, the town or county within

which such district is established shall be authorized to pass a local

law, ordinance or resolution providing an exemption for the ad valorem

levies established by such district; and provided further, that for a

non-town or a non-county special district, such special district shall

retain the authority to opt into this section.

(b) To receive such relief pursuant to this section, a property owner

in a participating municipality shall submit a written request to the

assessor on a form prescribed by the commissioner on or before the

deadline for applying for the exemption, as set forth in the local law,

ordinance or resolution authorizing the exemption. Such request shall

attach any and all determinations by the Federal Emergency Management

Agency, and any and all reports by an insurance adjuster, shall describe

in reasonable detail the damage caused to the property by the disaster

and the condition of the property following the disaster, and shall be

accompanied by supporting documentation, if available. In addition to

any and all determinations by the Federal Emergency Management Agency,

and any and all reports by an insurance adjuster, a homeowner may

provide evidence of damage to the local assessor as part of the

application, by submission of any of the following, provided that the

local assessor may take the necessary steps to confirm the validity of

such documentation; and provided further, that such local law,

ordinance, or resolution passed pursuant to this section may specify

that any or all document categories shall be notarized:

(i) assessment or reassessment by the eligible county or municipality;

(ii) private appraisal;

(iii) documentation provided by such homeowner's insurance company;

(iv) documentation provided by a public adjuster as defined in

paragraph two of subsection (g) of section twenty-one hundred one of the

insurance law, if a homeowner does not maintain a homeowner's insurance

policy;

(v) loss verification reports and other records produced by the small

business administration office of disaster assistance;

(vi) photographic and visual documentation;

(vii) affidavits and other sworn statements; and

(viii) other government records and reports.

(c) Upon receiving such a request, the assessor shall make a finding,

after considering the totality of the evidence and documentation

submitted by a homeowner, as to whether the property lost at least fifty

percent of its improved value or, if a participating municipality has

elected to provide assessment relief for real property that lost a

lesser percentage of improved value such lesser percentage of its

improved value, as a result of a disaster. The assessor shall thereafter

adopt or classify the percentage loss of improved value within one of

the following ranges:

(i) at least ten percent but less than twenty percent, provided that

this range shall only be applicable if a participating municipality has

elected to provide assessment relief for losses within this range;

(ii) at least twenty percent but less than thirty percent, provided

that this range shall only be applicable if a participating municipality

has elected to provide assessment relief for losses within this range;

(iii) at least thirty percent but less than forty percent, provided

that this range shall only be applicable if a participating municipality

has elected to provide assessment relief for losses within this range;

(iv) at least forty percent but less than fifty percent, provided that

this range shall only be applicable if a participating municipality has

elected to provide assessment relief for losses within this range;

(v) at least fifty percent but less than sixty percent;

(vi) at least sixty percent but less than seventy percent;

(vii) at least seventy percent but less than eighty percent;

(viii) at least eighty percent but less than ninety percent;

(ix) at least ninety percent but less than one hundred percent; or

(x) one hundred percent.

(d) On or before the thirtieth day after the deadline for filing of

applications for exemption pursuant to this section, the assessor shall

mail written notice of such findings to the property owner and the

address for receipt of findings pursuant to the local law, ordinance or

resolution passed by a participating municipality. The notice shall

indicate that if the property owner is dissatisfied with these findings,

such property owner may file a complaint with the board of assessment

review up until the date specified in such notice, which date shall be

the thirtieth day after the last date for the mailing of such notices.

If any complaints are so filed, such board shall reconvene upon ten days

written notice to the property owner and assessor to hear and determine

the complaint, and shall mail written notice of its determination to the

assessor and property owner within fifteen days of such hearing. The

provisions of article five of this chapter shall govern the review

process to the extent practicable. For the purposes of this section

only, the applicant may commence, within thirty days of mailing of a

written determination, a proceeding under title one of article seven of

this chapter or, if applicable, under title one-A of article seven of

this chapter. Sections seven hundred twenty-seven and seven hundred

thirty-nine of this chapter shall not apply.

(e) Where property has lost at least fifty percent of its improved

value or, if a participating municipality has elected to provide

assessment relief for real property that lost a lesser percentage of

improved value such lesser percentage, due to a disaster, the assessed

value attributable to the improvements on the property on the impacted

assessment roll shall be reduced by the appropriate percentage specified

in paragraph (a) of this subdivision, provided that any exemptions that

the property may be receiving shall be adjusted as necessary to account

for such reduction in the total assessed value. To the extent the total

assessed value of the property originally appearing on such roll exceeds

the amount to which it should be reduced pursuant to this section, the

excess shall be considered an error in essential fact as defined by

subdivision three of section five hundred fifty of this chapter. The

assessor shall thereupon be authorized and directed to correct the

assessment roll accordingly or, if another person has custody or control

of the assessment roll, to direct such person to make the appropriate

corrections. If the correction is made after taxes are levied but before

such taxes are paid, the collecting officer shall be authorized and

directed to correct the applicant's tax bill accordingly. If the

correction is made after taxes are paid, the authorities of each

participating municipal corporation shall be authorized and directed to

issue a refund in the amount of the excess taxes paid with regard to

such participating municipal corporation.

(f) The rights contained in this section shall not otherwise diminish

any other legally available right of any property owner or party who may

otherwise lawfully challenge the valuation or assessment of any real

property or improvements thereon. All remaining rights hereby remain and

shall be available to the party to whom such rights would otherwise be

available notwithstanding this section.

(g) No exemption may be granted to an eligible property pursuant to

this section if the owner of such eligible property has contributed to

such damage through an intentional act.

4. School districts held harmless. Each school district that is wholly

or partially contained within an eligible county shall be held harmless

by the state for any reduction in state aid that would have been paid as

tax savings pursuant to section thirteen hundred six-a of this chapter

incurred due to the provisions of this section.