[Adopted 12-6-2013 by L.L. No. 28-2013]
The Town Board hereby finds and determines that Superstorm Sandy caused catastrophic property damage in the Town of Huntington in the Fall of 2012.
The Town Board also finds that a significant number of homes were severely damaged by the high winds, and/or rains and/or flooding associated with Superstorm Sandy.
The Town Board further determines many Town of Huntington residents experienced terrible hardship when their homes were damaged. Many residents were forced to relocate or, in the alternative, live in their damaged homes under difficult conditions.
Many residents face a long, difficult and expensive road as they rebuild their homes and lives.
The Town Board further finds that Superstorm Sandy struck the Town of Huntington after assessment rolls were prepared by the town; as a result, property owners who experienced substantial damage to their homes and businesses were required to pay their normal property tax bill in 2013.
The Town Board determines that the State of New York has enacted legislation which addresses this inequity by authorizing local governments to grant assessment relief to Superstorm Sandy victims whose properties were substantially damaged or destroyed.
The Town Board finds that the Town of Huntington was included in the Federal disaster declaration of Superstorm Sandy and, therefore, is eligible to extend assessment relief to its residents.
The Town Board concludes it is fair and equitable to provide relief to residents who saw their properties damaged and their lives upended by Superstorm Sandy.
Therefore the purpose of this law is to elect to provide assessment relief to persons substantially impacted by Superstorm Sandy as authorized by the "Superstorm Sandy Assessment Relief Act," enacted by the New York State Legislature as Chapter 424 of the 2013 Laws of the State of New York.
As used in this article, the following terms shall have the meanings indicated:
IMPACTED TAX ROLL
The final assessment roll which satisfies both of the following conditions; the roll is based upon a) a taxable status date occurring prior to October 28, 2012; and b) taxes levied upon that roll were payable without interest on or after October 28, 2012.
IMPROVED VALUE
The market value of real property improvements excluding the land.
PROPERTY
"Real property," "property" or "land" as defined under paragraph (a) through (g) of subdivision 12 of New York Real Property Law.
RELIEF ACT
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.
SUPERSTORM SANDY
The storms, rain, winds or floods which occurred within the State of New York and the Town of Huntington during the period of October 29, 2012, and ending November 3, 2012.
TOTAL ASSESSED VALUE
The total assessed value property prior to any and all exemption adjustments.
Notwithstanding any provision of law to the contrary, the Town of Huntington 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 the 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. 
To receive relief under this article, a property owner must submit a written request to the Assessor of the Town of Huntington on a form approved by the Director of the New York State Office of Real Property Tax Services, in accordance with the specific requirements of the Relief Act, and any supplemental forms that may be required by the Town of Huntington within ninety (90) days following the date upon which the Relief Act was approved by the Governor. Such request shall attach any and all determinations made by the Federal Emergency Management Agency, any and all reports made by insurance adjusters, and 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, including but not limited to photographs depicting the damage, invoices, receipts, cancelled checks, documenting the extent of work performed and the building permits and certificates of occupancy issued for the repairs, if any.
B. 
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. 
Where the Assessor determines a property has lost at least ten (10%) percent 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 § 178-47 of this article, provided that any exemption 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 a manner provided in Section 554 of the Real Property Tax Law or a refund or credit of taxes shall be granted in the manner provided by Sections 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 Section 553 of the Real Property Tax Law.
This article shall apply to the impacted assessment roll, as that term is defined in the Relief Act and this article.