[Adopted 11-19-2013 by L.L. No. 43-2013]
A.Â
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.Â
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:
The final assessment roll which satisfies both of the following
conditions:
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 the 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
October 29, 2012, and ending November 3, 2012.
The total assessed value property prior to any and all exemption
adjustments.
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.
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.Â
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.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 § 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.
