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NY A10872

Bill

Status

Introduced

7/24/2020

Primary Sponsor

Steven Cymbrowitz

Click for details

Origin

Assembly

2019-2020 General Assembly

AI Summary

  • Extends the period for assessing real property damaged by the October 29-30, 2012 storm from 2020 to 2022 for cities with populations over one million.

  • Changes the "aggregate physical increase" calculation period for assessment rolls from 2014-2020 to 2014-2022.

  • Limits increases in assessed value for affected properties so they do not exceed the physical decrease reflected in the 2013 assessment roll.

  • Allows the Department of Finance to recalculate 2015 assessed values retroactively without affecting taxes due for fiscal year beginning July 1, 2014, with corrections completed within 90 days of local law adoption.

  • Permits affected properties to exclude below-grade improvements from square footage calculations if those improvements were relocated above grade or elevated as part of storm damage reconstruction.

Legislative Description

Extends certain dates relating to the assessment of real property damaged by the severe storm that occurred on the twenty-ninth and thirtieth of October two thousand twelve in a city having a population of one million or more to 2022.

Last Action

referred to real property taxation

7/24/2020

Committee Referrals

Real Property Taxation7/24/2020

Full Bill Text

No bill text available