Sets up time frames for certain aspects of coordinated assessment programs

The purpose of this bill is to promote intergovernmental cooperation by clarifying and simplifying the administration of Coordinated Assessment Programs (CAPs).

Summary of provisions

Section 1 of the bill amends Real Property Tax Law (RPTL) § 579(1) to clarify that any agreement to establish a CAP must be entered into at least 45 days prior to the relevant taxable status date, and to delete the current requirement that the governing body of the participating assessing units must approve such agreement within that same time frame.

Section 2 of the bill amends RPTL § 579(3)(a) to clarify that an appoin- tive assessor in a CAP is subject to the six-year term of office set forth in RPTL § 310.

Section 3 of the bill makes the following changes to RPTL § 579(4):

* amends paragraph (b) to reduce from 6 months to 45 days the time peri- od prior to the relevant taxable status date that a governing body of an assessing unit must notify the State Board of Real Property Services that it intends to withdraw from a CAP;

* amends paragraph (c) to reduce from 6 months to 45 days the time peri- od prior to the relevant taxable status date that local laws or resol- utions providing for the termination of a CAP must be approved;

* adds a new paragraph (d) to provide for the automatic termination of a CAP in the event that the State Board of Real Property Services becomes aware, on or before the relevant taxable status date, that the same individual is no longer serving as assessor in all the assessing units of a CAP; and

* adds a new paragraph (e) to provide that a CAP shall continue unless it is terminated pursuant to the provisions of RPTL § 579(4)(c) or (d).

Section 4 of the bill provides for an immediate effective date.

Existing law

RPTL § 579(1) provides that the governing body of two or more assessing units may establish a CAP by entering into an agreement that is approved by the governing body of each participating assessing unit at least 45 days before the first assessment role to which such program is to apply.

RPTL § 579(3)(a) provides that the same individual shall be appointed assessor in each assessing unit participating in a CAP, but the section does not specify a term of office for such individual.

RPTL § 579(4)(b) and (c) provide that a governing body of an assessing unit participating in a CAP must notify the State Board of Real Property Services at least six months prior to the relevant taxable status date that it intends either to withdraw from or terminate a CAP.

Legislative history

This legislative proposal was included in the proposed State Fiscal Year 2008-2009 budget (S.6806 & A.9806, Part T, §§ 14-16), but it was not included in the adopted budget.

Statement in support

The CAP Program was established in 1994 to provide for administrative efficiency in assessment. The Program, however, may be underutilized. This bill reduces certain technical time requirements and clarifies other procedures that govern the Program in an effort to encourage more assessing units to participate. The expansion of the CAP Program is an important step toward the overall goal of consolidating and streamlining local assessment functions in order to control costs and reduce property taxes.

Budget implications

To the extent that this bill leads to greater participation in CAPs by assessing units, additional State aid of up $7 per parcel may be payable to each additional assessing unit participating in a CAP, pursuant to RPTL § 1573.

Effective date

The bill takes effect immediately.