NY A09614

Amends section 4 of the Superstorm Sandy Assessment Relief Act to authorize officials to pay refunds without prior audit when the recommended refund is $7,500 or less.

Allows property owners to file complaints with the board of assessment review if the assessor determines loss in improved value is below the qualifying threshold or classifies the loss in a lower range than claimed.

Requires the board of assessment review to reconvene within ten days of written notice and mail its determination to both the assessor and property owner.

Permits applicants to commence proceedings under title 1 or title 1-A of article 7 of the real property tax law within 30 days of receiving the board's written determination.

Exempts this relief act from the application of sections 727 and 739 of the real property tax law and takes effect immediately.