§ 467-n. Assessment relief for disasters. 1. Definitions. For the\npurposes of this section, the following terms shall have the following\nmeanings:\n (a) "Eligible municipality" shall mean a county, a city other than a\ncity with a population of one million or more, a town, a village, a\nschool district, or a special district that has been impacted by a major\nor local disaster.\n (b) "Eligible property" shall mean residential real property\nconsisting of three or fewer dwelling units that have been impacted by a\nmajor or local disaster where at least one of such units had been\nowner-occupied immediately before such disaster occurred; provided,\nhowever, that property that has been transferred to a new owner after\nthe occurrence of the major or local disaster and prior to relief being\ngranted pursuant to this section shall not be considered eligible\nproperty for purposes of this section whether or not it is\nowner-occupied. Where the local law, ordinance or resolution authorizing\nthe exemption explicitly so provides, the term "eligible property" shall\nalso include a small business as defined in section one hundred\nthirty-one of the economic development law; provided however, that such\neligible property must be occupied by the small business owner; and\nprovided further, that participating municipalities may provide, via\nlocal law, ordinance or resolution, additional qualifications that a\nsmall business must satisfy to receive the exemption provided for by\nthis section.\n (c) "Impacted tax roll" shall mean the final assessment roll that\nsatisfies both of the following conditions: (i) the roll is based upon a\ntaxable status date occurring prior to a major or local disaster; and\n(ii) taxes levied upon that roll by or on behalf of a participating\nmunicipality are payable without interest on or after the date of the\ndisaster; provided however, that the interest due from an individual\nproperty owner impacted by a major or local disaster shall not impact\nsuch property owner's eligibility for relief pursuant to this section;\nand provided further, that the exemption provided for by this section\nshall not affect interest or penalties due as the result of a\ndelinquency.\n (d) "Improved value" shall mean the market value of the real property\nimprovements prior to the reduction in value resulting from damage\nincurred to such improvements during a major or local disaster,\nexcluding the land.\n (e) "Local disaster" shall mean the occurrence or imminent, impending\nor urgent threat of widespread or severe damage, injury, or loss of life\nor property resulting from any natural or man-made causes, including,\nbut not limited to, fire, flood, earthquake, hurricane, tornado, high\nwater, landslide, mudslide, wind, storm, wave action, volcanic activity,\nepidemic, disease outbreak, air contamination, terrorism, cyber event,\nblight, drought, infestation, explosion, radiological accident, nuclear,\nchemical, biological, or bacteriological release, water contamination,\nbridge failure or bridge collapse, occurring in an area or region that\nis proclaimed to be in a local state of emergency pursuant to section\ntwenty-four of the executive law; provided however, where damages\noccurred between January 1, 2020 and six months after the effective date\nof this section, a local disaster will be presumed to have occurred\npursuant to this paragraph regardless of whether or not a local state of\nemergency was proclaimed pursuant to section twenty-four of the\nexecutive law, if:\n (i) the occurrence otherwise conforms with the local disaster\ndefinition contained herein; and\n (ii) the local law, ordinance or resolution that is adopted\nauthorizing an exemption pursuant to this section so declares a local\ndisaster to have occurred during such period for purposes of this\nsection.\n (f) "Major disaster" shall mean the occurrence or imminent, impending\nor urgent threat of widespread or severe damage, injury, or loss of life
‹ Prev All New York sections Next ›
Lexace provides legal information, not legal advice, and no attorney–client relationship is created. Statute text is provided for general information and may not reflect the most recent amendments; verify against the official state code.