NY A08459

Commissioner of Taxation and Finance must conduct a comprehensive study analyzing the success rate of New York state residents who formally grieved property tax assessments during the three years prior to the act's effective date.

Study shall examine data from each municipality and village showing the number of grievances filed, how many resulted in successful assessment reductions, and how many resulted in no change.

Study must break down grievance outcomes by whether property owners represented themselves or were represented by another individual, comparing success rates between self-represented and represented parties.

Commissioner may conduct the study in conjunction with other state departments and agencies, and is authorized to request and utilize relevant data from state entities and municipalities in formats consistent with New York state open data standards.

Commissioner must report findings to the governor, senate president, assembly speaker, and chairs of the senate local government and assembly real property taxation committees within one year of the act's effective date.