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S06783 Summary:

BILL NOS06783
 
SAME ASSAME AS A08013-A
 
SPONSORHELMING
 
COSPNSRDEFRANCISCO, FUNKE, GRIFFO, LITTLE, O'MARA, ORTT, RITCHIE, ROBACH, YOUNG
 
MLTSPNSR
 
Amd 11.00, Loc Fin L; amd 612, Tax L
 
Establishes the Lake Ontario-St. Lawrence Seaway flood recovery and International Joint Commission Plan 2014 mitigation grant program to provide assistance to small businesses, farms, multiple dwelling owners, not-for-profit organizations, homeowners and municipalities affected by the flooding of Lake Ontario, the St. Lawrence river, Seneca lake, the Seneca river, the Oswego river, the Oneida river, Oneida lake and Cross lake, or affected by certain serious storms (Part A); relates to establishing the Lake Ontario and connected waterways assessment relief act; provides real property tax assessment relief for flood victims in eligible counties; authorizes the financing by taxing authorities of such tax relief over a period of 10 years (Part B); and relates to exempting certain distributions from eligible retirement plans for income tax purposes (Part C).
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S06783 Actions:

BILL NOS06783
 
06/16/2017REFERRED TO RULES
06/19/2017ORDERED TO THIRD READING CAL.1984
06/19/2017SUBSTITUTED BY A8013A
 A08013 AMEND=A Morelle (MS)
 05/25/2017referred to local governments
 06/16/2017amend (t) and recommit to local governments
 06/16/2017print number 8013a
 06/19/2017reference changed to ways and means
 06/19/2017reported referred to rules
 06/19/2017reported
 06/19/2017rules report cal.524
 06/19/2017ordered to third reading rules cal.524
 06/19/2017passed assembly
 06/19/2017delivered to senate
 06/19/2017REFERRED TO RULES
 06/19/2017SUBSTITUTED FOR S6783
 06/19/20173RD READING CAL.1984
 06/19/2017PASSED SENATE
 06/19/2017RETURNED TO ASSEMBLY
 07/10/2017delivered to governor
 07/10/2017signed chap.85
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S06783 Text:



 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                          6783
 
                               2017-2018 Regular Sessions
 
                    IN SENATE
 
                                      June 16, 2017
                                       ___________
 
        Introduced by Sens. HELMING, DeFRANCISCO, FUNKE, GRIFFO, LITTLE, O'MARA,
          ORTT,  RITCHIE,  ROBACH,  YOUNG -- read twice and ordered printed, and
          when printed to be committed to the Committee on Rules
 
        AN ACT to create the Lake Ontario-St. Lawrence Seaway flood recovery and
          International Joint Commission  Plan  2014  mitigation  grant  program
          (Part  A);  providing  for  real  property tax refunds and credits for
          participation in the Lake Ontario and connected  waterways  assessment
          relief  act;  and  to  amend  the local finance law in relation to the
          financing of such refunds and credits (Part B); and to amend  the  tax
          law,  in  relation  to  exempting  certain distributions from eligible
          retirement plans for income tax purposes (Part C)
 
          The People of the State of New York, represented in Senate and  Assem-
        bly, do enact as follows:
 
     1    Section  1.  This  act enacts into law major components of legislation
     2  relating to creating the Lake Ontario - St. Lawrence Seaway flood recov-
     3  ery and  International  Joint  Commission  Plan  2014  mitigation  grant
     4  program  and  establishing  real  property  tax  refunds and credits for
     5  participation in the Lake Ontario  and  connected  waterways  assessment
     6  relief  act. Each component is wholly contained within a Part identified
     7  as Parts A through C. The effective date for each  particular  provision
     8  contained  within  such  Part  is  set forth in the last section of such
     9  Part. Any provision in any section contained within  a  Part,  including
    10  the effective date of the Part, which makes a reference to a section "of
    11  this act", when used in connection with that particular component, shall
    12  be  deemed to mean and refer to the corresponding section of the Part in
    13  which it is found. Section three of this  act  sets  forth  the  general
    14  effective date of this act.
 
    15                                   PART A
 
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD13162-09-7

        S. 6783                             2
 
     1    Section  1.  There  is  hereby  created  the Lake Ontario-St. Lawrence
     2  Seaway flood recovery and International Joint Commission Plan 2014 miti-
     3  gation grant program.
     4    1.  When used in this act, the term "covered waterway" shall mean Lake
     5  Ontario, the St. Lawrence river, Seneca  lake,  the  Seneca  river,  the
     6  Oswego river, the Oneida river, Oneida lake and Cross lake.
     7    2. (a) Small businesses, farms, owners of multiple dwellings, homeown-
     8  ers associations, and not-for-profit organizations that sustained direct
     9  physical  flood-related  damage  as  a  result of flooding caused by the
    10  raised level of any covered waterway, that occurred between  January  1,
    11  2017  and  June  30,  2017, shall be eligible to apply for a grant under
    12  this subdivision.
    13    (b) Such grant shall be in an amount  of  no  more  than  $30,000  for
    14  owners  of  multiple dwellings and no more than $100,000 for small busi-
    15  nesses, farms, homeowners associations and not-for-profit  corporations,
    16  and  shall  be  used for storm-related repairs and restoration to struc-
    17  tures, equipment, and for other storm-related costs, all of  which  were
    18  not covered by any other federal, state or local recovery program or any
    19  third-party payors.
    20    (c)  The  empire  state  development corporation shall administer this
    21  grant program, which shall not exceed in the aggregate $25,000,000. Such
    22  corporation is hereby empowered to establish grant guidelines and  addi-
    23  tional  eligibility  criteria,  based  on  available  flood  damage data
    24  provided by applicable state and/or federal agencies, as it deems neces-
    25  sary to effectuate the administration  of  this  program.  In  providing
    26  assistance  pursuant  to  this subdivision, the empire state development
    27  corporation shall give preference to  applicants  that  demonstrate  the
    28  greatest need, based on available flood damage data provided by applica-
    29  ble state and/or federal agencies.
    30    3.  (a)  Owners of residences that sustained direct physical flood-re-
    31  lated damage as a result of flooding caused by the raised level  of  any
    32  covered  waterway,  that  occurred  between January 1, 2017 and June 30,
    33  2017, shall be eligible to apply for a grant under this subdivision.
    34    (b) Such grant shall be in an amount of no more than $60,000 and shall
    35  be used for storm-related repairs and restoration to structures,  equip-
    36  ment,  and  for other storm-related costs, all of which were not covered
    37  by any other federal, state or local recovery program or any third-party
    38  payors.
    39    (c) The empire state development  corporation  shall  administer  this
    40  grant program, which shall not exceed in the aggregate $15,000,000. Such
    41  corporation  is hereby empowered to establish grant guidelines and addi-
    42  tional eligibility  criteria,  based  on  available  flood  damage  data
    43  provided by applicable state and/or federal agencies, as it deems neces-
    44  sary  to  effectuate  the  administration  of this program. In providing
    45  assistance pursuant to this subdivision, the  empire  state  development
    46  corporation  shall  give  preference  to applicants that demonstrate the
    47  greatest need, based on available flood damage data provided by applica-
    48  ble state and/or federal agencies.
    49    4. (a) Counties, cities, towns, villages and  special  districts  that
    50  sustained  direct  physical flood-related damage as a result of flooding
    51  caused by the raised  level  of  any  covered  waterway,  that  occurred
    52  between  January  1, 2017 and June 30, 2017, are eligible to apply for a
    53  grant under this subdivision.
    54    (b) Such grant shall be in an amount of no more  than  $1,000,000  and
    55  shall  be  used  for  storm-related repairs and restoration to municipal
    56  infrastructure and systems, including, but not limited to, roads, bridg-

        S. 6783                             3
 
     1  es and other transportation systems, drinking  water  systems,  sanitary
     2  and/or  storm  sewer  systems, levee and/or flood protection systems, as
     3  well as for municipal equipment, and for other storm-related costs,  all
     4  of  which were not covered by any other federal, state or local recovery
     5  program or any third-party payors.
     6    (c) The empire state development  corporation  shall  administer  this
     7  grant program, which shall not exceed in the aggregate $25,000,000. Such
     8  corporation  is hereby empowered to establish grant guidelines and addi-
     9  tional eligibility  criteria,  based  on  available  flood  damage  data
    10  provided by applicable state and/or federal agencies, as it deems neces-
    11  sary  to  effectuate  the  administration  of this program. In providing
    12  assistance pursuant to this subdivision, the  empire  state  development
    13  corporation  shall  give  preference  to applicants that demonstrate the
    14  greatest need, based on available flood damage data provided by applica-
    15  ble state and/or federal agencies.
    16    5. (a) The empire state development corporation, in consultation  with
    17  the  department  of  environmental  conservation  and  the environmental
    18  facilities corporation, shall administer a grant  program  for  counties
    19  for flood mitigation or flood control projects in lakes, rivers, creeks,
    20  streams, and brooks. Only counties that sustained direct physical flood-
    21  related damage as a result of the flooding caused by the raised level of
    22  any  covered  waterway, between January 1, 2017 and June 30, 2017, shall
    23  be eligible to apply for a grant under this subdivision.
    24    (b) This grant program shall not exceed in the aggregate  $15,000,000.
    25  Individual  grants  shall  be  not  less than $300,000 and not more than
    26  $500,000, provided however, counties may jointly apply for such  grants,
    27  and  the  amount  for such joint grants may equal the sum of the amounts
    28  that would have been separately available  to  the  individual  counties
    29  making such joint application.
    30    (c) The empire state development corporation, in consultation with the
    31  department  of  environmental conservation and the environmental facili-
    32  ties corporation, is hereby empowered to establish grant guidelines  and
    33  additional  eligibility  criteria,  based on available flood damage data
    34  provided by applicable state and/or federal agencies, as it deems neces-
    35  sary to effectuate the administration  of  this  program.  In  providing
    36  assistance  pursuant  to  this subdivision, the empire state development
    37  corporation shall give preference to  applicants  that  demonstrate  the
    38  greatest need, based on available flood damage data provided by applica-
    39  ble  state  and/or  federal  agencies  including the International Joint
    40  Commission.  Priority also may be given  to  remediation  which  if  not
    41  undertaken may result in additional flooding.
    42    6.  (a) Municipalities and special districts in the county of Chautau-
    43  qua, Cattaraugus and  Allegany  that  sustained  direct  physical  flood
    44  related damage as a result of a severe storm and flooding which occurred
    45  on  July  14  and  15, 2015 are eligible to apply for a grant under this
    46  subdivision.
    47    (b) Municipalities and special districts in the county of Monroe  that
    48  sustained  direct  physical storm related damage as a result of a severe
    49  storm which occurred on March 8 and 9, 2017 are also eligible  to  apply
    50  for a grant under this subdivision.
    51    (c)  Grants  under  paragraph  (a) of this subdivision, shall be in an
    52  amount of not more than $1,000,000. Grants under paragraph (b)  of  this
    53  subdivision, shall be in an amount of not more than $500,000.
    54    (d)  Grants  under paragraph (a) of this subdivision, shall be used by
    55  grant recipients to repair damage to  public  infrastructure,  including
    56  publicly  owned  roads,  bridges, drainage and flood mitigation systems,

        S. 6783                             4
 
     1  and any ancillary infrastructure necessary for the safe operation of the
     2  components thereof.   Grants under paragraph (b)  of  this  subdivision,
     3  shall be used by grant recipients for excess personnel costs and related
     4  contractual  services necessary to making infrastructure safe for public
     5  use in time of the emergency.
     6    (e) All such grants under  this  subdivision  must  be  for  costs  or
     7  repairs  which  were  not  covered  by any other federal, state or local
     8  recovery program or any third-party payers. In no event  shall  a  grant
     9  under  this  subdivision  be  used  for  infrastructure repairs that are
    10  required due to normal wear and tear.
    11    (f) The empire state development  corporation  shall  administer  this
    12  grant program, which shall not exceed in the aggregate $10,000,000. Such
    13  corporation  is hereby empowered to establish grant guidelines and addi-
    14  tional eligibility  criteria,  based  on  available  flood  damage  data
    15  provided by applicable state and/or federal agencies, as it deems neces-
    16  sary  to  effectuate  the  administration  of this program. In providing
    17  assistance pursuant to this subdivision, the  empire  state  development
    18  corporation  shall  give  preference  to applicants that demonstrate the
    19  greatest need, based on available flood damage data provided by applica-
    20  ble state and/or federal agencies.
    21    § 2. Interagency response team. (a)  The  governor  shall  convene  an
    22  interagency  response  team to assist in the development and implementa-
    23  tion of the Lake Ontario-St. Lawrence Seaway flood recovery and Interna-
    24  tional Joint Commission  Plan  2014  mitigation  grant  program  and  to
    25  provide  for  a coordinated state response to the flooding caused by the
    26  raised level of any covered waterway, between January 1, 2017  and  June
    27  30, 2017, referred to in this section as the "flooding".
    28    (b)  The  interagency  response  team shall consist of representatives
    29  from the empire state  development  corporation;  division  of  homeland
    30  security  and  emergency  services;  division  of  housing and community
    31  renewal; department of  environmental  conservation;  office  of  parks,
    32  recreation  and historic preservation; department of health; division of
    33  state police; department of transportation; office of general  services;
    34  department  of state; division of military and naval affairs; department
    35  of corrections and community supervision;  department  of  labor;  state
    36  university  of New York; New York state thruway authority; department of
    37  taxation and finance; public service commission; and any other  agencies
    38  deemed  appropriate by the governor. The interagency response team shall
    39  also include representatives from municipalities affected by the  flood-
    40  ing,  not-for-profit  organizations  engaged  in  disaster  response and
    41  relief, and other local stakeholders affected by the flooding.
    42    (c) The role of the interagency response team  includes,  but  is  not
    43  limited  to:  developing a comprehensive multi-agency plan to respond to
    44  the flooding; assisting in the allocation and distribution of state  and
    45  federal  resources within the affected counties; developing criteria for
    46  the distribution of state or federal grant  funds,  including  the  Lake
    47  Ontario-St.  Lawrence  Seaway  flood  recovery  and  International Joint
    48  Commission Plan 2014 mitigation grant program; ensuring the availability
    49  and continued potability of drinking water supplies; developing  a  plan
    50  to  assist small businesses, farms, owners of multiple dwellings, owners
    51  of residences, and not-for-profit organizations with obtaining insurance
    52  coverage relating to flooding damage; and developing a multi-agency plan
    53  to respond to future water level increases or other  issues  related  to
    54  the International Joint Commission Plan 2014.

        S. 6783                             5
 
     1    §  3.  All  or  portions of the funds appropriated to the empire state
     2  development corporation may hereby be  made  available  to  support  the
     3  grants pursuant for the purposes of this act.
     4    § 4. This act shall take effect immediately.
 
     5                                   PART B

     6    Section  1.  Short  title. This act shall be known and may be cited as
     7  the "Lake Ontario and connected waterways assessment relief act".
     8    § 2. Definitions. For the purposes of this act,  the  following  terms
     9  shall have the following meanings:
    10    1.  "Eligible  county"  shall mean a county included in the governor's
    11  executive order 165 of 2017, declaring a state of emergency,  dated  May
    12  3, 2017.
    13    2.  "Eligible  municipality"  shall  mean  a municipal corporation, as
    14  defined by subdivision 10 of section 102 of the real property  tax  law,
    15  which  is  either: (a) an eligible county; or (b) a city, town, village,
    16  special district, or school district that is wholly or partly  contained
    17  within an eligible county.
    18    3.  "Impacted  tax  roll"  shall mean the final assessment roll or, if
    19  applicable, the final assessment rolls,  which  satisfies  both  of  the
    20  following  conditions:  (a) the roll is based upon a taxable status date
    21  occurring prior to May 3, 2017; and (b) taxes levied upon that  roll  by
    22  or  on behalf of a participating municipality are payable without inter-
    23  est on or after May 3, 2017.
    24    4. "Participating municipality" shall mean  an  eligible  municipality
    25  that  has  passed  a  local  law,  ordinance,  or resolution pursuant to
    26  section three of this act  to  provide  assessment  relief  to  property
    27  owners  within  such eligible municipality pursuant to the provisions of
    28  this act.
    29    5. "Flooding" shall mean the lake shore and inland flooding and accel-
    30  erated erosion that occurred as a  result  of  heavy  rainfall  and  the
    31  rising water level of Lake Ontario and any connected inland waterways or
    32  estuaries within an eligible county during the period beginning April 1,
    33  2017 and ending July 1, 2017.
    34    6.  "Total  assessed value" shall mean the total assessed value on the
    35  parcel prior to any and all exemption adjustments.
    36    7. "Improved value" shall mean the market value of the  real  property
    37  improvements excluding the land.
    38    8.  "Property"  shall  mean real property, property or land as defined
    39  under paragraphs (a) through (g) of subdivision 12 of section 102 of the
    40  real property tax law.
    41    §  3.  Local  option.  An  eligible  municipality  may  exercise   the
    42  provisions  of  this act if its governing body shall, by the forty-fifth
    43  day following the date upon which this act is approved by the  governor,
    44  pass a local law or in the case of a school district a resolution adopt-
    45  ing  the  provisions  of  this act. An eligible municipality may provide
    46  assessment relief for real property impacted by flooding located  within
    47  such  municipality as provided in paragraphs (a), (b), (c) and/or (d) of
    48  subdivision one of section four of this act only if its  governing  body
    49  specifically elected to do so as part of such local law or resolution.
    50    §  4.  Assessment  relief for flood victims in an eligible county.  1.
    51  Notwithstanding any provisions of law to the contrary, where real  prop-
    52  erty  impacted  by  flooding  is  located within a participating munici-
    53  pality, assessment relief shall be granted as follows:

        S. 6783                             6
 
     1    (a) If a participating municipality has elected to provide  assessment
     2  relief  for  real  property that lost at least ten percent but less than
     3  twenty percent of its improved value due to flooding, the assessed value
     4  attributable to the improvements shall be reduced by fifteen percent for
     5  purposes of the participating municipality on the impacted tax roll;
     6    (b)  If a participating municipality has elected to provide assessment
     7  relief for real property that lost at least twenty percent but less than
     8  thirty percent of its improved value due to flooding, the assessed value
     9  attributable to the improvements shall be reduced by twenty-five percent
    10  for purposes of the participating municipality on the impacted tax roll;
    11    (c) If a participating municipality has elected to provide  assessment
    12  relief for real property that lost at least thirty percent but less than
    13  forty  percent of its improved value due to flooding, the assessed value
    14  attributable to the improvements shall be reduced by thirty-five percent
    15  for purposes of the participating municipality on the impacted tax roll;
    16    (d) If a participating municipality has elected to provide  assessment
    17  relief  for real property that lost at least forty percent but less than
    18  fifty percent of its improved value due to flooding, the assessed  value
    19  attributable  to the improvements shall be reduced by forty-five percent
    20  for purposes of the participating municipality on the impacted tax roll;
    21    (e) If the property lost at least fifty percent but  less  than  sixty
    22  percent  of  its  improved  value  due  to  flooding, the assessed value
    23  attributable to the improvements shall be reduced by fifty-five  percent
    24  for purposes of the participating municipality on the impacted tax roll;
    25    (f)  If the property lost at least sixty percent but less than seventy
    26  percent of its improved  value  due  to  flooding,  the  assessed  value
    27  attributable  to the improvements shall be reduced by sixty-five percent
    28  for purposes of the participating municipality on the impacted tax roll;
    29    (g) If the property lost at least seventy percent but less than eighty
    30  percent of its improved  value  due  to  flooding,  the  assessed  value
    31  attributable  to  the  improvements  shall  be  reduced  by seventy-five
    32  percent for purposes of the participating municipality on  the  impacted
    33  tax roll;
    34    (h)  If the property lost at least eighty percent but less than ninety
    35  percent of its improved  value  due  to  flooding,  the  assessed  value
    36  attributable to the improvements shall be reduced by eighty-five percent
    37  for purposes of the participating municipality on the impacted tax roll;
    38    (i)  If  the  property  lost at least ninety percent but less than one
    39  hundred percent of its improved value  due  to  flooding,  the  assessed
    40  value  attributable  to the improvements shall be reduced by ninety-five
    41  percent for purposes of the participating municipality on  the  impacted
    42  tax roll; and
    43    (j) If the property lost one hundred percent of its improved value due
    44  to  flooding,  the assessed value attributable to the improvements shall
    45  be reduced by one hundred percent  for  purposes  of  the  participating
    46  municipality on the impacted tax roll.
    47    2.  The percentage loss in improved value for the purposes of subdivi-
    48  sion one of this section shall be adopted by the assessor, determined in
    49  a manner provided by this act, subject to review by the board of assess-
    50  ment review.
    51    3. No reduction in assessed value shall be granted  pursuant  to  this
    52  act  except  as  specified  in  subdivision one of this section for such
    53  counties. No reduction in assessed value shall be  granted  pursuant  to
    54  this  section  for purposes of any county, city, town, village or school
    55  district which has not adopted the provisions of this act.

        S. 6783                             7
 
     1    4. To receive such relief pursuant to this section, the property owner
     2  shall submit a written request to the assessor on a form approved by the
     3  commissioner of the department of taxation and finance within  120  days
     4  following  the  date  upon  which  this act is approved by the governor.
     5  Such  request  shall  attach  any  and  all reports prepared by, but not
     6  limited to, an insurance adjuster, real  property  appraiser  or  broker
     7  that  describe in reasonable detail the damage caused to the property by
     8  the flooding and the condition of the property  following  the  flooding
     9  and may be accompanied by any other supporting documentation.  A failure
    10  on  the  part  of  an  assessor  to act on an application for assessment
    11  relief for a property,  which  would  otherwise  be  eligible  for  such
    12  assessment  relief, shall be considered a clerical error under paragraph
    13  (c) of subdivision 2 of section 550 of the real property tax law.
    14    5. Upon receiving such a request, the assessor shall make  a  finding,
    15  as  to  whether  the  property  lost at least 50 percent of its improved
    16  value or, if a participating municipality has elected to provide assess-
    17  ment relief for real property that lost a lesser percentage of  improved
    18  value,  such  lesser  percentage  of  its  improved value as a result of
    19  flooding, and thereafter the  assessor,  shall  adopt  or  classify  the
    20  percentage loss of improved value within one of the following ranges:
    21    (a)  If a participating municipality has elected to provide assessment
    22  relief for real property that lost at least ten percent  but  less  than
    23  twenty  percent  of  its  improved  value  due to flooding, at least ten
    24  percent but less than twenty percent;
    25    (b) If a participating municipality has elected to provide  assessment
    26  relief for real property that lost at least twenty percent but less than
    27  thirty  percent  of  its improved value due to flooding, at least twenty
    28  percent but less than thirty percent;
    29    (c) If a participating municipality has elected to provide  assessment
    30  relief for real property that lost at least thirty percent but less than
    31  forty  percent  of  its  improved value due to flooding, at least thirty
    32  percent but less than forty percent;
    33    (d) If a participating municipality has elected to provide  assessment
    34  relief  for real property that lost at least forty percent but less than
    35  fifty percent of its improved value due  to  flooding,  at  least  forty
    36  percent but less than fifty percent;
    37    (e) At least fifty percent but less than sixty percent;
    38    (f) At least sixty percent but less than seventy percent;
    39    (g) At least seventy percent but less than eighty percent;
    40    (h) At least eighty percent but less than ninety percent;
    41    (i) At least ninety percent but less than one hundred percent; and
    42    (j) One hundred percent.
    43    6.  The  assessor  shall  mail  written notice of such findings to the
    44  property owner and the participating municipality.  Where  the  assessor
    45  finds  that the loss in improved value is less than fifty percent or, if
    46  a participating municipality has elected to  provide  assessment  relief
    47  for  real  property located within such participating municipality for a
    48  lesser percentage, is less than such lesser  percentage,  or  classifies
    49  the  loss  within  a  lower  range  than  the property owner believes is
    50  warranted, the property owner may file a complaint  with  the  board  of
    51  assessment  review.  Such  board  shall  reconvene  upon 10 days written
    52  notice to the property owner and assessor to hear the appeal and  deter-
    53  mine  the  matter, and shall mail written notice of its determination to
    54  the assessor and property owner. The provisions of article 5 of the real
    55  property tax law shall govern the review process to the extent practica-
    56  ble. For the purposes of this act only, the applicant may commence with-

        S. 6783                             8
 
     1  in 30 days of service of a written  determination,  a  proceeding  under
     2  title  1  of  article 7 of the real property tax law, or, if applicable,
     3  under title 1-A of article 7 of the real property tax law. Sections  727
     4  and 739 of the real property tax law shall not apply.
     5    7.  Where  property  has  lost  at least fifty percent of its improved
     6  value or, if a participating municipality has elected to provide assess-
     7  ment relief for real property that lost a lesser percentage of  improved
     8  value,  such  lesser  percentage  due  to  flooding,  the assessed value
     9  attributable to the improvements on the property on the impacted assess-
    10  ment roll shall be reduced by the appropriate  percentage  specified  in
    11  subdivision  one of this section, provided that any exemptions which the
    12  property may be receiving shall be adjusted as necessary to account  for
    13  such  reduction  in  the  total  assessed value. To the extent the total
    14  assessed value of the property originally appearing on such roll exceeds
    15  the amount to which it should be  reduced  pursuant  to  this  act,  the
    16  excess  shall  be  considered  an  error in essential fact as defined by
    17  subdivision 3 of section 550 of the real property tax law. If the  error
    18  appears  on  a  tax  roll, the tax roll shall be corrected in the manner
    19  provided by section 554 of the real property tax  law  or  a  refund  or
    20  credit  of  taxes shall be granted in the manner provided by section 556
    21  or section 556-b of the real property tax law. If the error appears on a
    22  final assessment roll but not on a tax roll, such final assessment  roll
    23  shall  be  corrected  in  the manner provided by section 553 of the real
    24  property tax law. The errors in essential fact found  pursuant  to  this
    25  act on either the tax roll or final assessment roll, upon application to
    26  the county director of real property tax services, shall be forwarded by
    27  the  county  director  of  real property tax services immediately to the
    28  levying body for  an  immediate  order  setting  forth  the  appropriate
    29  correction.
    30    8.  The  rights contained in this act shall not otherwise diminish any
    31  other legally available right of any property owner  or  party  who  may
    32  otherwise  lawfully  challenge  the  valuation or assessment of any real
    33  property or improvements thereon. All remaining rights hereby remain and
    34  shall be available to the party to whom such rights would  otherwise  be
    35  available notwithstanding this act.
    36    §  5. Guidance memorandum. The commissioner of taxation and finance is
    37  authorized to develop a guidance memorandum for use by assessing  units.
    38  Such  guidance  memorandum  shall assist with the implementation of this
    39  act and shall be deemed to be advisory on all assessing units  in  coun-
    40  ties which implement the provisions of this act. The guidance memorandum
    41  shall have no force or effect or serve as authority for any other act of
    42  assessing  units  or of the interpretation or implementation of the laws
    43  of the state of New York except as they relate to the specific implemen-
    44  tation of this act.
    45    § 6. School districts held harmless.  Each  school  district  that  is
    46  wholly  or  partially  contained within an eligible county shall be held
    47  harmless by the state for any reduction in state  aid  that  would  have
    48  been paid as tax savings pursuant to section 1306-a of the real property
    49  tax law incurred due to the provisions of this act.
    50    §  7.  Bonds  authorized.  Serial  bonds, and in advance of such, bond
    51  anticipation notes, are hereby authorized pursuant to  subdivision  33-d
    52  of  paragraph  a  of  section  11.00 of the local finance law, provided,
    53  however, that any federal  community  development  block  grant  funding
    54  received  by  such  participating  municipality,  in relation to loss of
    55  property tax funding, shall first be used to defease, upon maturity, the
    56  interest and principal of any such bond or note so outstanding.

        S. 6783                             9
 
     1    § 8. Paragraph a of section 11.00 of the local finance law is  amended
     2  by adding a new subdivision 33-d to read as follows:
     3    33-d.  Real  property tax refunds and credits. Payments of exemptions,
     4  refunds, or credits for real property tax, sewer and water rents,  rates
     5  and  charges  and  all other real property taxes to be made by a munici-
     6  pality, school district or district corporation as a result  of  partic-
     7  ipating  in  the  Lake Ontario and connected waterways assessment relief
     8  act, ten years.
     9    § 9. Severability clause. If any clause, sentence, paragraph, subdivi-
    10  sion, section or part of this act shall be  adjudged  by  any  court  of
    11  competent  jurisdiction  to  be invalid, such judgment shall not affect,
    12  impair, or invalidate the remainder thereof, but shall  be  confined  in
    13  its  operation  to the clause, sentence, paragraph, subdivision, section
    14  or part thereof directly involved in the controversy in which such judg-
    15  ment shall have been rendered. It is hereby declared to be the intent of
    16  the legislature that this act would  have  been  enacted  even  if  such
    17  invalid provisions had not been included herein.
    18    §  10.  This  act shall take effect immediately and shall be deemed to
    19  have been in full force and effect on and after May 3, 2017.
 
    20                                   PART C
 
    21    Section 1. Subsection (c) of section 612 of the tax law is amended  by
    22  adding a new paragraph 42 to read as follows:
    23    (42)  Distributions  from an eligible retirement plan, as such term is
    24  defined in subparagraph (B)  of  paragraph  (8)  of  subsection  (c)  of
    25  section  four hundred two of the Internal Revenue Code, made on or after
    26  April first, two thousand seventeen and before April second,  two  thou-
    27  sand  twenty-two.  In order to be subtracted from federal adjusted gross
    28  income, the taxpayer's  primary  residence  must  have  incurred  severe
    29  damage  due to coastal flooding, widespread erosion and water damage and
    30  such primary residence was located in the affected disaster area  pursu-
    31  ant to executive order one hundred sixty-five of two thousand seventeen,
    32  declaring a state of emergency, dated May third, two thousand seventeen.
    33    § 2. This act shall take effect immediately and shall apply to taxable
    34  years beginning on or after January 1, 2017.
    35    § 2. Severability clause. If any clause, sentence, paragraph, subdivi-
    36  sion,  section  or  part  of  this act shall be adjudged by any court of
    37  competent jurisdiction to be invalid, such judgement shall  not  affect,
    38  impair or invalidate the remainder thereof, but shall be confined in its
    39  operation  to  the  clause, sentence, paragraph, subdivision, section or
    40  part thereof directly involved in the controversy in which  such  judge-
    41  ment shall have been rendered. It is hereby declared to be the intent of
    42  the  legislative  that  this  act  would  have been enacted even if such
    43  invalid provisions had not been included herein.
    44    § 3. This act shall take effect immediately  provided,  however,  that
    45  the  applicable effective date of Parts A through C of this act shall be
    46  as specifically set forth in the last section of such Parts.
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