[Adopted 11-26-2013 by L.L. No. 22-2013]
This article adopts and implements the provisions of the Hurricane
Sandy Assessment Relief Act, as enacted by the New York State Legislature,
Chapter 424 of the 2013 Laws of the State of New York, granting assessment
relief to the victims of Hurricane Sandy.
A.Â
IMPACTED TAX ROLL
IMPROVED VALUE
PROPERTY
RELIEF ACT
SUPERSTORM SANDY
TOTAL ASSESSED VALUE
The following terms as used in this article shall have the following
meaning:
The final assessment roll which satisfies both of the following
conditions: the roll is based upon a taxable status date occurring
prior to October 28, 2012; and taxes levied upon that roll were payable
without interest on or after October 28, 2012.
The market value of real property improvements excluding
the land.
Real property, property or land, as defined under Paragraphs
(a) through (g) of Subdivision 12 of § 102 of New York Real
Property Tax Law.
The Superstorm Sandy Assessment Relief Act as enacted by
New York State Legislature, Chapter 424 of the 2013 Laws of the State
of New York.
The storms, rains, winds or floods which occurred within
the State of New York and the County of Suffolk during the period
from October 29, 2012, and ending November 3, 2012.
The total assessed value of property prior to any and all
exemption adjustments.
Notwithstanding any provision of law to the contrary, the Town
of Southampton elects to provide assessment relief for properties
damaged by Superstorm Sandy, as authorized by the Relief Act, as follows:
|
Lost Improved Value of Property as a Result of Superstorm
Sandy
|
Reduction of Assessed Value Attributable to Improvements
on Impacted Assessment Roll
|
|---|---|
|
At least 10% but less than 20%
|
15%
|
|
At least 20% but less than 30%
|
25%
|
|
At least 30% but less than 40%
|
35%
|
|
At least 40% but less than 50%
|
45%
|
|
At least 50% but less than 60%
|
55%
|
|
At least 60% but less than 70%
|
65%
|
|
At least 70% but less than 80%
|
75%
|
|
At least 80% but less than 90%
|
85%
|
|
At least 90% but less than 100%
|
95%
|
|
100%
|
100%
|
A.Â
To receive relief under this article, a property owner must submit
a written request to his or her Assessor by January 20, 2014, on a
form approved by the Director of the New York State Office of Real
Property Tax Services and in accordance with the specific requirements
of the Relief Act. Such request shall have attached any and all determinations
made by the Federal Emergency Management Agency and any and all reports
made by insurance adjusters, and shall describe in reasonable detail
the damage caused to the property by Superstorm Sandy and the condition
of the property, and shall be accompanied by supporting documentation,
if available.
B.Â
The percentage of loss in improved value shall be adopted by the
Assessor from a written finding of the Federal Emergency Management
Agency, or where no such finding exists, shall be determined by the
Assessor in a manner provided by the Relief Act, subject to review
by the Board of Assessment Review.
C.Â
Where an Assessor determines a property has lost at least 10% of
its improved value due to Superstorm Sandy, the assessed value attributable
to the improvements on the property on the impacted assessment roll
shall be reduced by the appropriate percentage specified in § 287-46
of this article, provided that any exemptions which 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 the Relief Act and this
article, the excess shall be considered an error in essential fact
as defined by Subdivision 3 of Section 550 of the Real Property Tax
Law. If the error appears on a tax roll, the tax roll shall be corrected
in the manner provided by § 554 of the Real Property Tax
Law or a refund or credit of taxes shall be granted in the manner
provided by § 556 or 556-b of the Real Property Tax Law.
If the error appears on a final assessment roll but not on a tax roll,
such final assessment roll shall be corrected in the manner prescribed
by § 553 of the Real Property Tax Law.
D.Â
The Assessor shall mail written notice of such finding to the property
owner and the participating municipality. Where the Assessor finds
that the loss in improved value is less than, or classifies the loss
within a lower range than, the property owner believes is warranted,
the property owner may file a complaint with the Board of Assessment
Review. Such Board shall reconvene upon 10 days' written notice to
the property owner and Assessor to hear the appeal and determine the
matter, and shall mail written notice of its determination to the
Assessor and property owner. The provisions of Article 5 of the Real
Property Tax Law shall govern the review process to the extent practicable.
For the purposes of this act only, the applicant/property owner may
commence, within 30 days of service of a written determination, a
proceeding under Title 1 of Article 7 of the Real Property Tax Law
or, if applicable, under Title 1-A of Article 7 of the Real Property
Tax Law. Sections 727 and 739 of the Real Property Tax Law shall not
apply.
E.Â
The provisions of this article 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 improvement thereon. All remaining rights hereby remain and shall
be available to the party to whom such rights would otherwise be available
notwithstanding this article.
