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NY S08023

Bill

Status

Introduced

6/1/2010

Primary Sponsor

George Maziarz

Click for details

Origin

Senate

2009-2010 General Assembly

AI Summary

  • Amends Real Property Tax Law section 1802 to exclude special assessing units located wholly within a city from the existing classification system
  • Creates new section 1802-a establishing a three-class property classification system for special assessing units located wholly within a city: Class One (residential), Class Two (other residential), and Class Three (all other property)
  • Requires assessment rolls to contain a separate column for class designation entries, with determinations subject to administrative and judicial review
  • Modifies section 1805 subdivision 3 to clarify that transition assessment rules apply only to parcels classified in class three in special assessing units NOT located wholly within a city
  • Takes effect immediately and applies to assessment rolls with a taxable status date following the effective date

Legislative Description

Eliminates the separate utility class (class 3) in New York city.

Last Action

REFERRED TO CITIES

6/1/2010

Committee Referrals

Cities6/1/2010

Full Bill Text

No bill text available