New York State Assembly

1998 Annual Report

Standing Committee on Real Property Taxation

Sheldon Silver, Speaker
Roberto Ramirez, Chairman

Robert Ramirez Assembly Member 78th District

THE ASSEMBLY STATE OF NEW YORK ALBANY

CHAIRMAN Social Services CHAIRMAN Puerto Rican/Hispanic Task Force COMMITTEES Codes Corporations, Authorities and Commissions Health Judiciary Steering Ways and Means

December 15, 1998  

The Honorable Sheldon Silver
Speaker of the Assembly
L.O.B., Room 932
Albany, New York 12248

I am pleased to submit the 1998 Annual Report of the Assembly Standing Committee on Real Property Taxation. This was a busy year for the Committee, with a wide range of issues and legislation considered.

The primary early focus of the Committee this year was your appointment of the Assembly STAR Task Force, which was able to make excellent recommendations to make the STAR Enhanced exception more accessible to seniors. Major improvements include the redefinition of the income requirements to Federal Adjusted Gross Income, and the acceleration of benefits to grant the full exemption immediately. The Committee was also very involved with review of, and recommendations on the State budget, as it pertains to the State Office of Real Property Services, especially in light of the new demands placed on assessing units due to the implementation of the STAR program.

In addition, the Committee considered legislation concerning New York City and Nassau County tax administration, tax certiorari proceedings, enforcement of delinquent taxes, real property tax exemptions, state equalization rates, and State Office of Real Property Services department bills. In addressing the STAR issues the Committee worked closely with organizations representing taxpayers, assessors, county real property tax directors, and business groups.

The 1999 Session will be no less demanding. I expect the fiscal situation of the State will require vigilance by the Committee to assure that adequate resources are devoted to real property tax administration.

I greatly appreciate the dedication of the Committee members and the staff during this Session. I thank you, also, for your support and leadership throughout the year.

Sincerely,

Roberto Ramirez,
Chairman
Committee on Real Property Taxation

Bernard H. Bryan, Legislative Coordinator
Anthony S. Cantore, Legislative Counsel
Andrea K. Nasrallah, Legislative Associate
Henry M. Madej, Committee Clerk
Jodie Fritz, Program and Counsel Secretary

I. SUMMARY

The Assembly Committee on Real Property Taxation is responsible for legislation concerning the administration of real property tax assessments and levies; the administration of State real property tax programs, such as equalization rate determination, special franchise assessments, assessor training, railroad assessments, and oil and gas production values; the administration of tax share procedures in special and approved assessing units; and, administrative and judicial review of assessments. Legislation within the jurisdiction of the Committee includes bills amending the Real Property Tax Law, or pertaining to property assessment determination, the levy and collection of real property taxes, the payment of delinquent real property taxes, and assessment review procedures. In 1998, the Committee reviewed 287 bills, of which 36 were signed into law.

II. STAR PROGRAM

The New York State School Tax Relief (STAR) Program was established by Chapter 389 of the Laws of 1997. The central feature of the STAR program is a State-funded exemption from school property taxes for owner-occupied, primary residences (RPTL,§425). To be eligible for the exemption, the property must be a one, two, or three-family residence, a mobile home, a farm home, or a residential condominium or cooperative apartment.

The "Enhanced" STAR exemption is available to eligible senior citizens starting with the taxes for school year 1998-99. The value of the exemption from taxation based on statewide averages on the value of residences is $50,000, subject to equalization and other adjustments, to be phased-in over four years. However, in 1998 the program was accelerated to provide the entire benefit to seniors in the first year. To be eligible, the property owners must all be 65 years of age or older, except that if the property is owned by a husband and wife, then only one of them needs to be at least 65 years of age. In addition, the combined annual income of all of the owners, and of any owners' spouses residing on the premises, must not exceed $60,000.

The "Basic" STAR exemption is extended to all primary-residence homeowners, regardless of age or income, starting with the taxes for school year 1999-2000. The amount of the basic exemption from taxation based on statewide averages on the value of residences is $30,000, subject to equalization and other adjustments, to be phased-in over three years (10,000 in school year 1999-2000, $20,000 in 2000-01, and $30,000 in 2001-02 and thereafter). Senior citizens whose annual incomes exceed $60,000 are eligible for the basic STAR exemption since they are not eligible for the enhanced exemption.

The STAR exemption amounts are adjusted for each assessing unit by the applicable State equalization rate, and, in counties where the median home value exceeds the statewide median home value, by a "sales price differential factor." The State Board calculates the applicable STAR exemption amounts and certifies them to assessing units at least 20 days before their tentative assessment rolls must be filed.

While other exemptions merely shift the tax burden to other taxpayers, the STAR exemption is funded by the State. School districts are required to determine their tax rates without regard to the STAR exemption, but will levy their taxes against the taxable assessed value of each parcel after the STAR exemption, if any (§1306-a). The State will then reimburse each school district for the tax shortfall attributable to the STAR exemption, upon receiving the necessary application from the school district.

The School Tax Relief (STAR) "enhanced" program was first implemented in 1997. At that time, no one could foresee the administrative problems that would arise with implementing this new program. In response to complaints from senior citizens and local tax officials concerning the implementation of this new program, the Speaker of the Assembly, Sheldon Silver, appointed an Assembly task force in February of this year. The STAR task force is Co-Chaired by Assemblymember Roberto Ramirez, Chair of the Real Property Tax Committee, and by Assemblymember Herman Farrell, Chair of the Ways and Means Committee, and was set up to review various aspects of the STAR implementation process in order to:

i. Identify problems in the application process;

ii. Develop recommendations for simplifying the process;

iii. Work with local assessors to establish procedures that create the least amount of difficulty for senior citizens and localities;

iv. Consider further deadline extensions that will help local assessors in the administration of the STAR program.

To achieve it's directive, the 11 members of the task force solicited comments from taxpayers, senior citizen advocacy groups, school boards, local tax officials and other interested parties in order to obtain a better understanding of the problems associated with the applications process, and to develop legislative recommendations to resolve these problems.

The most frequently identified problems were:

a. Early taxable status dates

b. Definition of income in the statute

c. Determination of which year's income information to use

d. Proof of age requirements

e. Ownership verification requirements

f. Renewals of applications

g. Prior year assessment roll

« Members of the Speaker's Assembly STAR Task Force: Members of the Assembly Roberto Ramirez, Herman D. Farrell, Jr., Richard L. Brodsky, Ann-Margaret Carrozza, Samuel Colman, RoAnn Destito, Steve Englebright, Audrey Hochberg, David Koon, Debra J. Mazzarelli, Richard A. Smith.

Early Taxable Status Date:

In order to apply for the STAR program, homeowners must file an application with their local assessor by the locally applicable taxable status date. However, due to the enormous flexibility given to local governments, this date varies by municipality. The taxable status date for most municipalities is March 2, 1998. However, in New York City, Nassau County and a few other municipalities, the taxable status date falls in early January. This early date prevented many eligible seniors from meeting the application deadline.

Definition of Income in the Statute:

The complexity of the income definition used to calculate income for STAR purposes has led to some confusion among potential STAR applicants as to whether they are eligible for the "enhanced" exemption. One suggestion was to move to a more general definition of income such as Federal Adjusted Gross Income as identified on the federal or state income tax return for the relevant tax year, which eliminated the need for applicants to provide other supporting documentation with their STAR applications.

Determination of Which Year's Income Information to use:

The problem of which tax year's income to use arose since most localities now operate with a March 1 taxable status date. This requires taxpayers to use their 1997 income tax returns (previous year return under STAR Section 425 of the RPTL), which in many instances was impossible since most households do not receive their official income statements (W-2s, etc) until late in January and by law are not required to file their income taxes until April 15th.

Proof of Age Requirements:

One of the requirements for the enhanced application is the proof of age. In order to verify that homeowners are 65 or older, assessors require some type of documentation to prove date of birth. However, the type of documentation acceptable to an assessor may vary from jurisdiction to jurisdiction. This has created a need to clarify what type of documentation should be considered acceptable proof of age.

Ownership Verification Requirements:

Many questions also arose with regard to joint ownership of a property in which one of the residents is eligible for enhanced STAR. In the case of spouses only one must be 65 years of age or older, but many taxpayers questioned the fairness in denying eligibility on homes owned by siblings, parents and children, and even surviving spouses who are not yet eligible.

Proof of age and ownership verification requirements exacerbate the problems for both seniors and assessors. Many seniors expressed concerns about the confidentiality of the proofs they are required to submit with their applications. The assessors in turn, expressed frustration with the perceived ambiguity of the requirements as well as with the added amount of time that is necessary to review each application.

Renewals of Applications:

Yearly renewal and reapplication is necessary for the property to be eligible for enhanced STAR. Two problems have arisen with this procedure. First, in the original statute there was no provision for notification in subsequent years to advise recipients of the need for reapplication. Second, there was no provision that would allow seniors who failed to timely renew their exemption to at least receive the basic exemption automatically.

Prior Year Assessment Roll:

Some local governments levy taxes based on assessment rolls completed one year earlier. For example, some residents in Westchester County will receive a tax bill for the 1998-99 school year that is based on an assessment roll completed in 1997. This situation presents particular problems when applying for a property tax exemption. In these jurisdictions, applicants must apply two years prior to when they will actually receive their exemption.

Besides the above concerns, there are other issues touched on by the task force that merit further study in the coming legislative session:

i. Elimination of the income threshold for the "exemption" has been proposed by constituents as well as some legislators.

ii. Improving the law to ensure owners of cooperative apartments receive the same benefits under STAR as other homeowners.

iii. Improving law to ensure the owners of manufactured homes receive their full STAR exemption.

iv. Clarify existing law to improve school district cash flow under STAR.

Extension of Application Period: This law extends, at local option, the STAR application period to March 2, 1998 in assessing units where the taxable status date for the 1998 assessment roll was earlier than March 1, 1998. To avoid potential conflicts with local assessment procedures, those assessing units were given special authority to adjust their procedures and calendar as necessary to accommodate the full processing of STAR applications. These assessing units were also given the authority to shorten the filing period so that it would end earlier than March 2, 1998, but not earlier than February 5, 1998. [Chapter 6 (A.8890, Silver)].

Prior Year Assesment Rolls: This law provides that in jurisdictions where 1999-2000 school taxes are levied upon the final assessment roll completed in 1998 (e.g., towns in Westchester County where "year-old rolls" are used to levy school taxes), applications for the Basic or Enhanced STAR exemption against 1999-2000 school taxes may be submitted until March 1, 1999. Such applications are to be reviewed in the same manner as applications for exemption on the 1999 assessment roll, except that upon the approval of such an application, the 1998 assessment roll shall be revised accordingly. [Chapter 18 (A.9455, Gantt)].

Simplification and Acceleration of STAR "Enhanced": This law accelerates amount of STAR senior enhanced exemption to $50,000 in 1998; redefines income to federal adjusted gross income less IRA's for determining eligibility for senior enhanced exemption and specifies which federal tax returns may be submitted as proof of income; provides for confidentiality requirements. [Chapter 56 (A.9094, Rules)]. 

Expansion of "Enhanced" Eligibility: This law clarifies STAR eligibility for persons eligible for senior citizen exemption where at option; allows eligibility for such exemption for persons turning 65 before the end of the year but after the taxable status date. [Chapter 570 (A.9479-A, Rules - Smith)].

STAR and Other Exemptions: This law clarifies that the STAR exemption is to be applied to eligible property after the exemption for persons with disabilities and limited incomes authorized by RPTL, §459-c has been applied. [Chapter 447 (A.9735-A, Glick)].

Extension of Application Periods: Special Session - This law extends the period for filing applications for the STAR exemption with respect to the 1999-2000 school taxes in certain assessing units. [Chapter 627 (S.7871, Rules)].

Automatic "Basic": This measure clarifies that seniors ineligible for the enhanced STAR exemption would automatically receive the basic STAR exemption starting with the 1999-2000 school tax levy. [A.9480, Rules (Mazzarelli)].

Extending "Enhanced" to Surviving Spouse: This bill extends STAR eligibility for a senior enhanced exemption to surviving spouses over 62 years of age or siblings of any age if residence is jointly owned with eligible senior. [A.9484, Rules (Ramirez)].

Simplification of "Enhanced" Renewals: This measure simplifies renewals for STAR senior enhanced exemption by requiring notice by assessors of renewal requirement, and automatically renews exemption upon filing by by senior of a signed statement that eligibility requirements continue to be met. [A.9485, Rules (Mazzarelli)].

Simplification of "Enhanced" Proof of Age: This bill establishes acceptable documentation for proof of age for STAR senior enhanced exemption. [A.9477, Rules (Colman)].

Simplification of "Enhanced" Eligibility Requirements: This measure requires that only one owner/resident living in the premises be over the age of 65 years in order to qualify for the senior STAR enhanced exemption. (A.9150-C, Robach).

The Real Property Taxation Committee dealt with many local assessor concerns and worked closely with the Office of Real Property Services (ORPS) in an effort to make the STAR application process simpler. Many assessors expressed frustration with the volume of applications, and with the fact that State funds earmarked for the implementation of the STAR program by assessors, were instead being diverted to general local funds. To provide assessors with sufficient monies to handle the application workload, the Chair of the Committee, Assemblyman Ramirez, supported a substantial increase in funding for this purpose. Moreover, to ensure that these funds are used for the intended purpose, the Chair further recommended that the distribution of the funds to local assessors be made upon their application to ORPS as reimbursement for a specific STAR-related resource needs (staffing, mailings, equipment, etc.).

Assemblyman Ramirez also requested increased local assistance for the implementation of Enhanced STAR for non-profit senior community organizations submitting requests for proposals (RFPs) to the Division of the Budget and the fiscal committees to provide outreach and technical assistance to seniors attempting to secure the STAR exemption. Another recommendation was for local aid to be deployed to provide staffing, printing and mailing costs for yearly notice of renewals for senior Enhanced STAR exemptions. All of thee initiatives were included in the Assembly version of the budget for fiscal year 1998-99, and were discussed at length during the budget conference committee process.

Protection From High Tax Increases: This law limits tax increase for Fiscal Year 1999 in class share liability to 2 1/2%, instead of 5%, to protect taxpayers from volatility caused by shifting market shares. (RPTL,§581(1)(c); Real Property Law, §339-y(1)(f)). [Chapter 229 (A.11400, Rules - Cook)].

Incentives for Small Commercial Enterprises: This law revises Lower Manhattan Revitalization Program to encourage expansion of small commercial enterprises. [Chapter 468 (A.11149, Silver)].

Enhaced Flexibility for Existing Incentive Programs: This law revises Industrial and Commercial Incentive Program to make requirements more flexible for existing projects. [Chapter 449 (A.10064-A, Glick)].

Extension of Exemptions for Residential Dwellings: This law extends assessment exemption program for construction or rehabilitation of private residential dwellings to the year 2003. [Chapter 125 (A.9117-B, Connelly)].

Extension of Exemptions for Multiple Dwellings: This law extends assessment exemption program for construction of new multiple dwellings to the year 2003. [Chapter 432 (A.9317, Ramirez)].

Extension of Exemptions for SROs: This law extends Single Room Occupancy exemption program to the year 2003. [Chapter 245 (A.9318, Ramirez)].

Extension of Exemptions for Rehabilitation of Multiple Dwellings: This law extends J-51 exemption program for the rehabilitation of multiple dwellings to the year 2003. [Chapter 246 (A.9319)].

Extension of Tax Abatements for Condos and Co-Ops: This bill extends tax abatement for 1-3 family cooperatives and condominiums for additional year through Fiscal Year 2000. [A.11074, Rules (Grannis)].

Building Code Enforcement Fines: This measure authorizes unpaid locally imposed building code enforcement fines to be included in residential tax levies. (A.3169-B, Pheffer).

IV. NASSAU COUNTY TAX ADMINISTRATION

Expansion of Assessment Review Commission: This bill establishes expanded full-time Assessment Review Commission and revises provisions relating to grievances and appeals. (A.9820-A, Weisenberg).

Reclassification of Condos and Co-Ops in Class One: This measure includes residential real property held in cooperative or condominium form of ownership in Class One. (A.4807-A, DiNapoli).

Amplification of Evidence in Certiorary Proceedings: This bill allows use of uniform percentage of value as evidence in tax certiorari proceedings and provides for handling of late decisions. [Chapter 318 (A.10381-A, Ramirez)].

Extention of Right of Taxpayers: This measure provides that a taxpayer has the right to call the assessor as an adverse witness to explain how an assessment was calculated. (A.7956, Harenberg).

VI. ENFORCEMENT OF DELINQUENT TAXES

Tax Delinquency Enforcement: This bill allows use of uniform percentage of value as evidence in tax certiorari proceedings and provides for handling of late decisions. [Chapter 110 (A.8851, Sidikman)].

Sale of Delinquent Tax Liens: This measure provides that a taxpayer has the right to call the assessor as an adverse witness to explain how assessment was calculated. [Chapter 466 (A.10820-A, Rules - DiNapoli)].

Clarifications to the Erie County Tax Act: This bill clarifies interest penalty rate for delinquent real property taxes under the Erie County Tax Act. (A.9142, Hoyt)

Collection of Delinquent Taxes: This measure permits villages to request county to collect delinquent real property taxes. (A.4177-A, DiNapoli).

Interests on Unpaid School Taxes: This bill authorizes city school districts to charge interest on unpaid school taxes after first installment. (A.10159-A, Luster).

Agricultural Structure Exemption: This law extends the real property tax exemption program for buildings and structures used for agricultural and horticultural purposes for an additional ten years until 2009. [Chapter 462 (A.9241, Parment)].

Agricultural Exemption: This law enacts real property tax exemption for temporary greenhouses used for agricultural production. [Chapter 535 (A.7923, Rules - Smith)].

Improvement Exemption: This law exempts added value of infrastructure improvements for improved lots in a residential subdivision until lot is developed. [Chapter 361 (A.2378-C, Schimminger)].

Syracuse Improvement Exemption: This law extends Syracuse home improvement exemption program until December 31, 2001. [Chapter 571 (A.10725, Rules - Christensen)].

Exempitons for Volunteers: This bill increases real property tax exemption for volunteer firefighters and property of fire companies, and extends such exemption to volunteer ambulance service members and companies. (A.3758-A, Bragman).

First Time Homebuyer Exemption: This bill partially exempts primary residential property purchased by first-time home buyers from real property taxation. (A.5472-B, Harenberg).

Not For Profit Exemption: This bill permits non-profit corporations to receive real property tax exemption from the date of purchase of property. (A.3982-A, Abbate).

Business Improvement Exemption: This bill conditions receipt of business improvement exemption upon use of local labor sources in construction rehabilitation. (A.2986-A, Weisenberg).

VIII. STATE EQUALIZATION RATE

Improvement of Equalization Rate: This law streamlines the State equalization rate setting process and requires challenges to a State equalization rate to be made in the Appellate Division of the Supreme Court. [Chapter 368 (A.8010-B, Ramirez)].

IX. GENERAL ASSESSMENT ADMINISTRATION

Improved Administration: This law revises definition of "revaluation" and "update" and allows disclosure notice options upon full revaluation. [Chapter 319 (A.10380, Ramirez).

Correction of Assessment: This bill extends to three years, the time limit for correction of an assessment roll due to error of essential fact. (A.4903, Luster).

The Real Property Tax Committee will deal with many diverse and demanding issues in the 1999 Legislative Session. Initially, the Committee will be actively involved in the budget process as it pertains to (ORPS) and real property tax administration.

Other areas that will involve the Committee include:

1. STAR Revisions. There are number of issues from the Speaker's Assembly STAR Task Force which did not pass the Senate, as well as cleanup issues raised in the Governor's amended program bill. In addition, Committee staff sees need for further adjustment of deadline dates for jurisdiction using prior year's assessment rolls and resolution of STAR portability.

2. Exemption for Disabled. Income limit needs to be amended to conform to income limit for the Senior Citizen exemption.

3. Assessment Methodology for Manufactured Homes. There needs to be general consensus in the assessment methodology for manufactured homes with respect to all exemptions. Currently, different exemptions require different assessing and taxing methods which unnecessarily complicates exemptions for such residential housing.

4. County Liability on Tax Foreclosed Property. Counties have been pushing for immunity from environmental and tort liability on tax foreclosed parcels. Resolution is needed because counties are reluctant to foreclose on tax delinquent parcels which need environmental clean-up and owners who are in arrears in taxes are not likely to reduce the hazard.

5. Exemption for Voluntary Fire and Ambulance Company Members. There is a need to update the exemption and extend it to voluntary ambulance service members.

6. Retroactive Not-For-Profit Exemptions. There is a need for a general procedure for retroactive NFP exemptions so that individual bills can be avoided. These individual bills needlessly delay the benefit of the exemption to a not for profit entity.

7. SCAR and Certiorari Reforms. Taxpayers need better and clearer procedures for disputing excessive assessments.

8. Moratorium on Exempt Property in Single Tax Districts. There have been complaints that too much property in a tax base is being eroded by ever expanding exemptions. The Committee anticipates a proposal to place a moratorium on increased exemptions once a certain limit in a particular tax district's assessed value has been reached.

BILL #	SPONSOR	CHAPTER	DESCRIPTION
A. 20-A	Hill	42	Allows The Judea United Baptist Church, Inc. to file an application for real property tax exemption.
A. 21-A	Hill	60	Authorizes Nassau County to accept real property tax exemption applications.
A. 2378-C	Schimminger	361	Authorizes an infrastructure real property tax exemption for residential buildings which are part of a subdivision plot for residential development which includes streets, storm and sanitary sewers intended to be dedicated to the municipal corporation. Not applicable to a city with a population of one million or more.
A. 3392-A	Nortz	419	Subjects lands in the Tug Hill region to real property taxation.
A. 7923	Rules (Smith)	535	Defines the term "temporary greenhouse". Provides an exemption for temporary greenhouses from real property taxation, special ad valorem levies, and special assessments.
A. 8010-B	Ramirez	368	Makes provisions regarding state equalization program. Authorizes the State Board to certify counties to apportion taxes against assessed value in those instances where more than one city or town in a county have made recent revaluations. Provides that state equalization rate for a county assessing unit other than a special assessing unit would be the rate for such city and town in such county.
A. 8851	Sidikman	110	Authorizes the City of Glenn Cove, County of Nassau, to opt out of certain provisions of the Real Property Tax Law with respect to the collection of delinquent taxes.
A. 8890	Silver	6	Authorizes an extension for the filing for the School Tax Relief exemption for the 1998-99 school tax year. Authorizes assessing units to extend the period for applications for the School Tax Relief exemption for the 1998-99 school tax year.
A. 8893-A	Faso	407	Authorizes certain towns to submit an application for the fourth payment of state assistance for the attainment of improved real property tax administration based upon the 1993 assessment roll, and for state assistance for the maintenance of improved real property tax administration based upon the 1994 and 1995 assessment rolls.
A. 8996-C	McEneny	72	AAuthorizes the City of Albany to appoint additional members to its board of assessment review.
A. 9117-B	Connelly	125	Extends the tax exemption granted to certain private dwellings in cities of one million or more, to include those dwellings the construction of which commenced on or after July 1, 2002 and are completed not later than July 1, 2004.
A. 9142	Hoyt	434	Makes provisions regarding certain penalty for late payment of certain taxes in Erie County.
A. 9241	Parment	462	Extends the real property tax exemption for structures and buildings essential to agricultural and horticultural use to buildings built prior to January 1, 2009.
A. 9310	DiNapoli	492	Extends the expiration of chapter 540 of 1992 amending the real property tax law relating to imposing oil and gas charges on producers and setting the schedule for such charges.
A. 9317	Ramirez	432	Extends the time within which certain new multiple dwellings are exempt from local taxation.
A. 9318	Ramirez	245	Extends the time within which local legislative bodies may act to provide than any increase in valuation of certain rehabilitated property will be exempt.
A. 9319-A	Ramirez	246	Authorizes local housing agency to grant extensions of the completion period for any housing projects assisted by federal, state or local government agency grants, loans or subsidies until June 1, 2003.
A. 9351	Connelly	92	Authorizes the United Pentecostal Church to file an application for a real property tax exemption.
A. 9455	Gantt	18	Extends, at local option, the period of time to file an application under the School Tax Relief act.
A. 9479-A	Rules (Smith)	570	Provides that a person otherwise eligible for the STAR exemption will not be denied the exemption if such person becomes 65 after the appropriate taxable status date and before December 31 of the same year.
A. 9490	Sweeney	479	Authorizes Freedom Chapel Assembly of God to file application for a real property tax exemption.
A. 9562-A	Becker	484	Authorizes the First Presbyterian Church of Baldwin to file application for a real property tax exemption.
A. 9669	DiNapoli	486	Authorizes the assessor of the County of Nassau to accept an application for exemption from real property taxes from the Village of Great Neck for a certain parcel.
A. 9710	DiNapoli	487	Authorizes the assessor of the County of Nassau to accept an application for exemption from Young Israel of Great Neck for a certain parcel.
A. 9820-A	Weisenberg	593	Authorizes the County of Nassau to adopt an alternative assessment review as an alternative to Section 523 of the RPTL assessment review provisions.
A. 9894	Alfano	566	Authorizes the assessor of the county of Nassau to exempt 786 Muhammadi Masjik, Inc. from real property taxation.
A. 10047	Weisenberg	482	Authorizes reductions in rates of homeowners insurance premiums for residential property, and commercial risk insurance premiums for real property fitted with window and door coverings designed to minimize hurricane damage.
A. 10064-A	Glick	449	Allows certain projects to be eligible for industrial and commercial incentive program benefits under certain circumstances.
A. 10184	DiNapoli	493	Authorizes the assessor of the County of Nassau to accept an application for exemption from real property taxes from Chabad of Port Washington for a certain parcel.
A. 10380	Ramirez	319	Provides that the terms "revaluation", "reassessment", and "update" when used in the real property tax law, all mean a systematic review of locally assessed property to assure that those assessments are at the same uniform of current value. Provides that assessing units would only have to send notices once every three years.
A. 10381-A	Ramirez	318	Permits the use of uniform percentage of value as evidence in judicial review of assessments and small claims assessment reviews. Directs the correction of the entry of assessed valuation on the final assessment rolls where the notice of the order or judgement is received after the preparation of the final assessment rolls.
A. 10382	Espaillat	488	Makes technical amendments to the real property tax law to clarify and improve real property tax administration.
A. 10725	Rules (Christensen)	571	Extends until December 31, 2001 certain real property tax law to clarify and improve real property tax administration.
A. 10820-A	Rules (DiNapoli)	466	Relates to the enforcement of the collection of taxes in certain villages.
A. 10869	Rules (Weisenberg)	463	Authorizes the assessor of the county of Nassau to exempt Bais Yoel from real property taxation.
A. 11147	Rules (Alfano)	582	Authorizes the assessor of the county of Nassau to exempt Islamic Center of South Shore, Inc from real property taxation.
A. 11148	Rules (Herbst)	581	Authorizes the assessor of the county of Nassau to exempt Plain Lawn Cemetery from real property taxation.
A. 11149	Rules (Silver)	468	Makes technical corrections concerning eligibility for tax abatements for certain commercial properties in the Lower Manhattan Revitalization program.
A. 11313	Rules (Weisenberg)	583	Authorizes the assessor of the county of Nassau to exempt Congregation Eitz Chaim of Cedarhurst, Inc from real property taxation.
A. 11400	Rules (Cook)	229	Provides that the current base proportion in special assessing units which are cities shall not exceed the adjusted base proportion of the immediately preceding year by more than 2 1/2% for the 1999 fiscal year.

APPENDIX C