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NY A07693
Bill
Status
5/19/2021
Primary Sponsor
Steve Stern
Click for details
AI Summary
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Permits certain lessees to file complaints regarding real property assessments, specifically those who pay real property taxes on a tax lot and have a contractual right to challenge the assessment.
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Requires complaint statements to be made by the property owner, an authorized person, or a qualifying lessee who has knowledge of the facts and specifies whether the assessment is excessive, unequal, unlawful, or involves misclassification.
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Applies the provision to all areas except cities with a population of five million or more.
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Takes effect immediately and applies to assessment review proceedings that were pending at the effective date and were filed by a lessee.
Legislative Description
Authorizes a lessee who pays the real property taxes on a particular tax lot and who has been granted a contractual right to challenge the underlying real property assessment to file a complaint for administrative or judicial review of a tax assessment.
Last Action
referred to ways and means
1/5/2022