[Adopted 11-19-2013 by L.L. No. 9-2013]
Unless otherwise expressly stated, the following terms shall, for the purpose of this article, have the meanings as herein defined. Any word or term not noted below shall be used with a meaning as defined in Webster's Third New International Dictionary of the English Language, unabridged (or latest edition).
- IMPACTED TAX ROLL
- The final assessment roll which satisfies both of the following conditions. The roll is based upon:
- IMPROVED VALUE
- 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 New York Real Property Law.
- RELIEF ACT
- The Superstorm Sandy Assessment Relief Act as enacted by New York State Legislature, Chapter 424 of 2013 Laws of the State of New York.
- SUPERSTORM SANDY
- The storms, rains, winds or floods which occurred within the State of New York and the County of Suffolk during the period October 29, 2012 and ending November 3, 2012.
- TOTAL ASSESSED VALUE
- The total assessed value of the property prior to any and all exemption adjustments.
Editor's Note: See Real Property Tax Law, § 102, Subdivision 12(a) through (g).
This article adopts and implements the provisions of the Superstorm 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 Superstorm Sandy.
Notwithstanding any provision of law to the contrary, the Town of Southold elects to provide assessment relief for properties damaged by Superstorm Sandy, as authorized by the Relief Act, as follows:
To receive relief under this article, a property owner must submit a written request to the Town Assessor's office 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 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, if available.
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.
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 § 245-22 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 § 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.
This article shall apply to the impacted assessment roll, as that term is defined in the Relief Act and this article.