[Adopted 8-15-2017 by L.L. No. 6-2017]
The Town Board of the Town of Irondequoit determines that high floodwaters during the spring and summer of 2017 on Lake Ontario and Irondequoit Bay have caused significant damage to private property. On May 12, 2017, the Town of Irondequoit entered into a state of emergency as a result of the threat to public and private property, and public safety, presented by the high floodwaters. The Town Board finds that the damage to property occurred after March 1, 2017, the date by which under state law a properties assessed value is based. As a result, a large number of property owners have experienced significant loss to the value of their homes, yet have a real property tax liability that is based on the value of their home before flooding occurred. The Town Board is authorized by Part B of Chapter 85 of the 2017 Laws of New York State to enact a local law to provide assessment relief to homeowners impacted by high floodwaters.
The Town of Irondequoit hereby elects to provide assessment relief for real property that lost at least 10% of its improved value due to sustained floodwater levels throughout 2017. The Assessor of the Town of Irondequoit is hereby authorized to reduce the assessed value attributable to the 2017 tax roll to reflect loss of improved value to real property from floodwaters, as prescribed by Part B of Chapter 85 of the 2017 Laws of New York State (the Lake Ontario and Connected Waterways Assessment Relief Act). Any exemptions which the property may be receiving shall be adjusted as necessary to account for such reduction in total assessed value.
A. 
The percentage loss in improved value for the purposes of this article shall be determined by the Assessor, determined in manner provided by this article.
B. 
To receive such relief pursuant to this article, the property owner shall submit a written request to the Assessor on a form approved by the New York State Commissioner of the Department of Taxation and Finance. Such request shall attach any and all reports prepared by, but not limited to, an insurance adjuster, real property appraiser or broker that describe in reasonable detail the damage caused to the property by the flooding and the condition of the property following the flooding and may be accompanied by any other supporting documentation.
C. 
Upon receiving such a request, the Assessor shall make a finding as percentage of lost improved value the property as a result of flooding, and thereafter the Assessor shall adopt or classify the percentage loss of improved value within one of the following ranges:
Loss of Improved Value
(percentage)
Reduction of Improved Assessed Value
(percentage)
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%
D. 
The Assessor shall mail written notice of such findings to the property owner and any other participating municipality, as that term is defined in the Lake Ontario and Connected Waterways Assessment Relief Act. Where the Assessor 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.
E. 
Where it is determined that a property has lost at least 10% of its improved value, as that term is defined in the Lake Ontario and Connected Waterways Assessment Relief Act, due to flooding, the assessed value attributable to the improvements on the property on the impacted assessment roll shall be reduced by the appropriate percentage specified in Subsection C of this section, 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.
F. 
A failure on the part of an Assessor to act on an application for assessment relief for a property that would otherwise be eligible for such assessment relief, shall be considered a clerical error under Paragraph (c) of Subdivision 2 of § 550 of the New York State Real Property Tax Law.
G. 
This article shall not 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 improvements thereon. All remaining rights hereby remain and shall be available to the party to whom such rights would otherwise be available notwithstanding this article.