BILL NUMBER: S5474
SPONSOR: COMRIE
 
TITLE OF BILL:
An act to amend the real property tax law, in relation to requiring
certain disclosures and charges by attorneys performing services in
connection with a real property tax grievance procedure
 
PURPOSE OR GENERAL IDEA OF BILL:
To enhance transparency and accessibility in the real property tax
grievance procedure by mandating clear disclosures in contracts between
property owners and-attorneys, ensuring property owners are informed
about their rights and options regarding small claims assessment
reviews.
 
SUMMARY OF SPECIFIC PROVISIONS:
Section 1. Requires that any contract or retainer agreement between a
property owner and an attorney for legal services related to small
claims assessment reviews must include a clear and conspicuous written
disclosure stating that such complaints can be completed without the
assistance of an attorney. Additionally, it mandates providing informa-
tion about where to find forms and assistance for the assessment review
process, with specific website requirements for properties located in
Nassau County and New York City.
Section 2. Sets the effective date.
 
JUSTIFICATION:
The current grievance process for property tax assessments, meant to
rectify assessment inequities, has inadvertently exacerbated dispari-
ties. Wealthier neighborhoods, appealing assessments more frequently,
often receive significant reductions, while poorer areas face overvalu-
ation with lower appeal rates. Consequently, assessment reductions,
primarily benefiting affluent homeowners, shift tax burdens onto other
property owners, exacerbating socioeconomic divides.
A 2017 investigation by Newsday in Nassau County revealed a significant
tax shift of $1.7 billion from affluent challengers to less wealthy
residents. Moreover, a cottage industry of specialists and attorneys has
emerged, capitalizing on homeowners' misconceptions about the process's
complexity, charging exorbitant fees without ensuring equitable relief.
This bill seeks to empower homeowners by mandating specialists and
attorneys to disclose that homeowners can independently file grievances
with municipal assistance, fostering transparency, curbing predatory
practices, and enabling informed decision-making in tax assessments.
 
PRIOR LEGISLATIVE HISTORY:
2023-24: S.949A (Thomas) / A.8919-A (Solages)- Ordered 3rd Reading,
Assembly. Died in Senate.
2021-22: S.1186 (Thomas) / A.4650 (Griffin) - Referred to Local Govern-
ment.
 
FISCAL IMPLICATIONS:
None.
 
EFFECTIVE DATE:
This act shall take effect immediately.