Mandate Relief = Property Tax?

Tucked into the Mandate Relief Team's preliminary report are two potential new property taxes that could be imposed by local municipalities.
The first suggestion is an update of the condominium assessment methodology, which could potentially raise $400 million. Because current Real Property Laws treat condos as "rental properties," which is unique in NY, according to the report, assessors must disregard property sales price and determine artificial valuations based on hypothetical rents.
The team's report suggests assessing properties based on their market values, so that low valuations can be avoided.
The team's second suggestion would be the institution of a $50 fee for property tax appeals that could generate between $12.5 million and $15 million annually.
Citing about 250,000 to 300,000 appeals for assessments in recent years, the team argues that local governments should charge an appeals fee to help with the cost of processing the appeals. They acknowledge that many appeals are warranted, but feel that the advent of tax-appeals industry has sparked many pointless claims, which creates the need for the fee.