§ 65-50. Application to Assessor; determination.

A. 

To receive such relief pursuant to this article, the property owner shall submit a written request to the Town of Brookhaven Sole Assessor on a form approved by the Director of the Office of Real Property Tax Services no later than January 20, 2014. Such request shall attach any and all determinations by the Federal Emergency Management Agency, and any and all reports by an insurance adjuster, and describe in reasonable detail the damage caused to the property by Superstorm Sandy and the condition of the property following the Superstorm and shall be accompanied by supporting documentation, if available.

B. 

Upon receiving such a request, the Town of Brookhaven Sole Assessor shall adopt the finding by the Federal Emergency Management Agency or, if such finding does not exist, the Town of Brookhaven Sole Assessor or shall make a finding as to whether the property lost at least 10% of its improved value as a result of Superstorm Sandy, and thereafter the Assessor shall adopt or classify the percentage lost of improved value within one of the following ranges:

	Percentage Loss of Improved Value
	At least 10% but less than 20%
	At least 20% but less than 30%
	At least 30% but less than 40%
	At least 40% but less than 50%
	At least 50% but less than 60%
	At least 60% but less than 70%
	At least 70% but less than 80%
	At least 80% but less than 90%
	At least 80% but less than 90%
	100%

C. 

The Town of Brookhaven Sole Assessor shall mail written notice of such finding to the property owner and the participating municipality. Where the Town of Brookhaven Sole Assessor finds that the loss in improved value is less than 10% or classifies the loss within a lower range than the property owner believes is warranted, the property owner may file a complaint with the Board of Assessment Review. Such Board shall reconvene upon 10 days' written notice to the property owner and Town of Brookhaven Sole Assessor to hear the appeal and determine the matter, and shall mail written notice of its determination to the Town of Brookhaven Sole Assessor and property owner. The provisions of Article 5 of the Real Property Tax Law shall govern the review process to the extent practicable. For the purpose of this article only, the applicant may commence, within 30 days of service of a written determination, a proceeding under Title 1 of Article 7 of the Real Property Tax Law, or, if applicable, under Title 1-A of Article 7 of the Real Property Tax Law. Sections 727 and 739 of the Real Property Tax Law shall not apply.