[Adopted 11-19-2013 by L.L. No. 43-2013]
A. 
This Legislature hereby finds and determines that Superstorm Sandy caused catastrophic property damage in Suffolk County in the Fall of 2012. This Legislature also finds that thousands of homes were either destroyed or severely damaged by the high winds, rains and flooding associated with Superstorm Sandy. This Legislature further determines that thousands of Suffolk County residents experienced terrible hardship when their homes were damaged or destroyed. 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. This Legislature further finds that Superstorm Sandy struck Suffolk County after assessment rolls were prepared by the towns; 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. This Legislature 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. This Legislature finds that Suffolk County was included in the federal disaster declaration of Superstorm Sandy and, therefore, is eligible to extend assessment relief to its residents. This Legislature concludes it is fair and equitable to provide relief to residents who saw their properties damaged or destroyed and their lives upended by Superstorm Sandy.
B. 
Therefore, the purpose of this article 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:
A. 
The roll is based upon 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 Paragraphs (a) through (g) of Subdivision 12 of § 102 of the New York Real Property Tax 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, 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 property prior to any and all exemption adjustments.
Notwithstanding any provision of law to the contrary, the County of Suffolk 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 his or her town assessor 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.
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 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 § 775-54 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.