[HISTORY: Adopted by the Suffolk County Legislature 2-7-1995 by L.L. No.
13-1995 (Ch. 460 of the 1985 Code). Amendments noted
where applicable. Uncodified sections of local laws amending these
provisions are included at the end of this chapter.]
A.
This Legislature hereby finds and determines that homeowners within
the County of Suffolk may be victimized by individuals or businesses
which offer, for a fee or other compensation, to assist homeowners
in obtaining a reduction in the assessed valuation of their residences.
B.
This Legislature further finds that these and other alleged improper
activities by some tax assessment reduction services threaten the
financial well-being of the residents of this County; impede the proper
functioning of local government; and undermine the credibility and
integrity of the majority of the members who conduct business in a
lawful manner.
C.
Therefore, the purpose of this chapter is to regulate the provision
of tax assessment reduction services within the County of Suffolk
so as to deter potential abuses in order to protect the general welfare
of the residents of this County.
As used in this chapter, the following terms shall have the
meanings indicated:
The owner, contract vendee or estate of the decedent owning
real property.
The head of the Suffolk County Office of Citizen Affairs.
The Suffolk County Office of Citizen Affairs.
The last person in whose name the affected property appears
in the records of the Suffolk County Clerk as certified by an abstract
or title insurance company licensed by the State of New York. "Owner"
shall include the authorized agent of an owner.
Any natural person, individual, firm, partnership, association,
entity or corporation, other than an attorney.
Any residential property eligible for assessment review.
Any person, individual, partnership, corporation, joint venture
or other entity who or which provides or offers to provide, for any
compensation or consideration, whether direct or indirect, any service
to assist the complainant or the authorized agent of the complainant
of any property located within the County in obtaining a reduction
in the assessed valuation of such premises from the Board of Assessment
Review and the town assessing unit.
A.
No tax assessment consulting service shall:
(1)
Claim or otherwise hold itself out, whether directly or indirectly,
to be a governmental entity or a part thereof or to be affiliated
with an entity of government.
(2)
Claim or imply, directly or indirectly, that a complainant is overpaying
real property taxes, unless such service shall have supported such
allegations by furnishing the complainant with detailed and specific
information directly relating to the affected parcel of real estate.
(3)
Claim or imply, directly or indirectly, that the only effective method
by which a complainant may receive a tax assessment reduction is through
use of a tax assessment consulting service.
(4)
Charge a complainant a fee that exceeds, in the aggregate, 100% of
the first-year reduction in actual property taxes to be paid by the
complainant as a result of a successful challenge that reduces the
assessed valuation of a complainant's premises. Any such fee
shall be paid only from the first-year reduction. Any tax reduction
service that charges a flat fee for services shall limit that fee
to an amount not to exceed 100% of the first-year reduction in actual
property taxes.
B.
No tax assessment consulting service shall enter into a contract
or agreement with a complainant unless such contract shall contain
the following information or provisions in a conspicuously and clearly
written manner:
(1)
A schedule of the fees charged by such service.
(2)
A provision permitting the complainant, at any time within three
days after having entered into such contract or agreement, to completely
cancel such contract or agreement and receive a full and prompt refund
of any fee or deposit already paid by such complainant to such tax
assessment consulting service. Any provision in a contract or retainer
that purports or attempts to nullify, vacate or in any manner restrict
the right of cancellation described in this subsection shall be completely
void and unenforceable.
(3)
A notification clearly distinguishing between assessments and actual
taxes paid by a property complainant and clearly explaining that the
challenge is related to the assessed value of the subject property
and not the actual taxes paid on that assessment.
(4)
A provision requiring that a tax assessment consulting service shall
not retain any refund of taxes, received by the service as a result
of a judicially ordered reduction, for a period of more than 30 days
without refunding the same to the complainant/mortgagor, less uncollected
fees due such service, if applicable, except for the following conditions:
(a)
The complainant has relocated without notifying the service
representing such complainant of the same in writing;
(b)
Unless the mortgagor has defaulted on the underlying mortgage
or has agreed in writing to the contrary with the mortgagee;
(c)
Title to the affected property has been transferred subsequent
to the filing of a complaint for the affected property; or
(d)
The amount of the refund or some aspect of the refund check
is questionable or in error.
(5)
A notification that a complainant is not required to use a tax assessment
consulting service in order to file for and/or receive a tax assessment
reduction.
(6)
A statement as to the extent to which the tax assessment consulting
service will proceed with an individual's claim to reduce a tax
assessment.
It shall be unlawful for any person to provide, or offer to
provide, tax assessment consulting services within the County of Suffolk
for or on behalf of any complainant without first obtaining a license
from the Office in accordance with the provisions of this chapter,
except for the following:
A.
Attorneys licensed to practice law by the State of New York.
[Amended 12-17-2002 by L.L. No. 4-2003]
B.
The license application shall be signed under oath. Where a corporation
is an applicant or a participant in an application, the application
shall be signed under oath by an officer of such corporation.
C.
All applications shall include the residence address of the individual
who subscribes his name to the application.
D.
The Director may require the names and residence addresses of any
employees or officers of the applicant, in addition to any other information
which he or she may deem advisable and proper.
E.
An individual applicant must be at least 18 years of age and of good
character.
F.
The Director shall investigate such applicant as to good character
before he or she shall issue the applicant a license.
G.
Applicants shall meet such further qualifications as may be prescribed
by this section and any other appropriate section of this chapter,
including such licensing examination as may be established by the
Director.
H.
The Office shall issue a license or temporary license to each applicant
who has submitted satisfactory evidence of his qualifications and
who has complied with all of the requirements of this chapter.
[Amended 12-17-2002 by L.L. No. 4-2003]
A.
All licenses, except temporary licenses, shall be for a period of
two years from the date of issuance thereof at the discretion of the
Office and shall expire on the last day of the 24th month after such
issuance. Subsequent renewals shall be for periods of two years. Fees
payable upon renewal shall be in the amount of $400. The initial application
fee shall be $200. The fee for a tax grievance consultant license
shall be $200 per annum. The biennial renewal fee shall be $400.
[Amended 8-5-2008 by L.L. No. 32-2008]
B.
No license issued hereunder shall be assignable or transferable.
C.
Failure to make application and pay the required annual fee for a
license renewal prior to the expiration date of said license shall
render the license null and void on the expiration date. Compliance
with the provisions of this subsection shall entitle the licensee
to the renewal of his or her license, provided that such license has
not been suspended or revoked by the Director.
D.
The death of an individual who holds a valid license issued pursuant
to this chapter shall terminate such license.
E.
A license issued in the name of an individual may be assigned or
transferred for the remainder of the license period to a partnership,
corporation or other entity, provided that the individual holding
such license is a general partner of such partnership, the owner of
not less than 25% of the outstanding voting shares of such corporation
or the holder of not less than a twenty-five-percent interest in any
other entity at the time of the assignment or transfer. The application
for such transfer or assignment must be accompanied by evidence satisfactory
to the Director that the requirements set forth above have been satisfied.
No assignment or transfer shall become effective until proper endorsement
evidencing said transfer or assignment has been made on the face of
the license by the Director, and such license, so endorsed, has been
returned to the assignee or transferee. All such endorsements shall
be made by the payment of a fee of $25.
F.
Each individual licensee shall, within 10 business days after a change of control of ownership or of management, apply for the assignment or transfer of a license specified in Subsection E, or such license shall terminate. Every other licensee shall, within 10 business days after a change of control in ownership or management, notify the Office, in writing, of such change.
G.
No licensee shall authorize or permit the use of his or her license
by or on behalf of any other person.
H.
Each licensee shall, within 10 business days after a change of address,
notify the Office in writing of such change.
I.
A licensee who determines not to engage in the activity regulated
herein may make application to the Office to deactivate temporarily
his or her license issued pursuant to this section for a period not
to exceed three years. The licensee will submit with the application
for shelving said license a fee of $50 for each annual period of inactivity
sought.
[Amended 12-17-2002 by L.L. No. 4-2003]
A.
A duplicate license may be issued for a license which has been lost,
destroyed or mutilated, upon application therefor on a form prescribed
by the Director and the payment of a fee of $25. Each such duplicate
license shall have the word "duplicate" stamped across the face thereof
and shall bear the same number as the one it replaces.
B.
A licensee shall attain a supplementary license for each additional
place of business maintained by such licensee within the County of
Suffolk upon application therefor, on a form prescribed by the Director,
and the payment of a fee of $50 per annum. It may be renewed biennially
for a fee of $100. Each such supplementary license shall have the
word "supplementary" stamped across the face thereof, shall bear the
same number as the original, and shall be conspicuously posted in
each additional place of business.
A.
Any agreement to provide tax assessment consulting services entered
into subsequent to the effective date of this chapter by a person
who provides such services and who, on the date of such agreement,
does not possess a valid license to engage in such a service shall
be unenforceable by him or her and shall be voidable at the option
of any other party to the contract. Nothing contained herein shall
be construed to prevent any other party to the contract from enforcing
its terms.
A.
The Director shall have the power to impose a civil fine not to exceed
$500 upon a licensee, to suspend or revoke a license or to deny an
application for the renewal of a license for any one or more of the
following causes:
(1)
Fraud, deceit, misrepresentation or bribery in securing a license.
(2)
The making of any false statement in an application for a license.
(3)
Violation of any provision of this chapter, any other appropriate
law or any rule or regulation promulgated thereunder.
(4)
Fraud, deceit or misrepresentation in securing any donation.
B.
No license shall be suspended or revoked nor a fine imposed until
after a hearing has first been held before the Director upon at least
seven business days' notice to the licensee. Such notice shall
be served either personally or by certified mail, return receipt requested,
to the last known address of the licensee and shall state the date
and place of the hearing as well as enumerate the grounds constituting
the allegations against such licensee. The licensee may be represented
by counsel and may produce witnesses in his or her own behalf. A verbatim
record of the hearing shall be taken and preserved. For purposes of
such hearing, the Director may administer oaths, take testimony, subpoena
witnesses and compel the production of books, paper, records or other
documents deemed pertinent to the subject of the hearing.
A.
Civil penalty. In addition to any other penalty, fine, right, cause of action or claim provided by this chapter or any other law, any third intentional violation (not arising out of a single incident) by a tax assessment consulting service of any of the provisions of § 779-3 or 779-4 of this chapter shall render such violator liable for the payment to the County of Suffolk of a civil penalty, recoverable in an action brought in a court of competent jurisdiction, in the sum of not more than $2,000 for each such violation.
This chapter shall apply to any agreements or contracts to render
tax assessment consulting services entered into on or after six months
subsequent to the effective date of this chapter.
