Establishes the upstate New York assessment relief act, in relation to authorizing the provision of assessment and tax relief to owners of certain real property which lost fifty percent or more of its value as a result of damage caused by the storm occurring across upstate New York on October 31, 2019.
Summary
This bill establishes the “Upstate New York Assessment Relief Act” to provide a local-option property tax assessment reduction for certain real property in specified upstate counties that was severely damaged by the October 31, 2019 storm. Eligible municipalities may opt in by resolution within 45 days after enactment, and property owners in those municipalities may request relief if their property lost at least 50% of its value because of the storm. The bill sets graduated assessment reductions based on the percentage of value lost, ranging from a 55% reduction for properties that lost 50% to less than 60% of value, up to a full reduction to zero for properties that lost all value.
The bill creates a process for owners to apply to the assessor, have the loss in value determined, and seek review by the board of assessment review if they disagree with the assessor’s finding. It also provides that, for affected non-New York City municipalities, the resulting lower taxable assessed value is treated as an error in essential fact for purposes of correcting tax rolls and issuing refunds or credits; in New York City, comparable charter and administrative code procedures apply. School districts in the affected counties are to be held harmless by the state for any loss in state aid tied to reduced tax savings, and the Department of Taxation and Finance may issue binding implementation guidance for assessing units in eligible counties.
Impact
The bill would amend the practical administration of real property taxation in the listed upstate counties by creating a special, storm-specific assessment relief mechanism tied to the 2019 disaster. It affects the Real Property Tax Law’s assessment review and correction framework, including error-in-essential-fact procedures, tax roll corrections, refunds or credits, and proportional adjustments to partial exemptions. It also imposes a state hold-harmless provision for school districts and authorizes binding guidance from the Office of Real Property Tax Services for local assessors.
Sentiment
The bill appears to be remedial and supportive in nature, aimed at helping property owners and municipalities recover from severe storm damage rather than imposing new regulatory burdens. Because there are no recorded committee transcripts or votes in the provided context, there is no documented opposition or recorded floor sentiment; however, the structure of the bill suggests broad policy support for targeted disaster relief and local flexibility. The inclusion of state reimbursement for school districts further indicates an effort to reduce fiscal resistance from affected local governments.
Contention
The main points of potential contention are the bill’s narrow eligibility criteria and its local-option design. Relief is limited to specified counties, to properties that lost at least 50% of value, and to municipalities that choose to opt in, which could leave similarly damaged properties outside the program without relief. Another possible issue is administrative complexity: assessors must determine percentage loss, boards of assessment review may hear disputes, and different procedures apply in New York City versus other municipalities. Local officials or taxpayers could also debate the fiscal impact of assessment reductions and whether the state hold-harmless provision is sufficient.