Counties Set Property Tax Rules

Section 1. The real property tax law is amended by adding a new article 17 to read as follows:

ARTICLE 17

COOPERATIVE REAL PROPERTY TAX ADMINISTRATION SYSTEM Title 1. Implementation of article.

2. Assessment administration.

3. Allocation of taxes among classes of real property.

4. Miscellaneous provisions.

TITLE 1

IMPLEMENTATION OF ARTICLE Section 1710. Definitions.

1711. Adoption of article.

1712. Applicability; scope of article.

1713. County revaluation commission.

§ 1710. Definitions. As used in this article:

1. "Class" or "class of real property" means any of the classes defined in subdivision one of section seventeen hundred thirty of this article.

2. "Segment" means that part of a split tax district that is located (a) within a county which has adopted the provisions of this article or (b) within a city or town outside of such county.

3. "Split tax district" means a school district or a village located partly within and partly without a county which has adopted the provisions of this article.

EXPLANATION--Matter in italics (underscored) is new; matter in brackets

[ ] is old law to be omitted.

LBD01499-01-7

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4. "Tax" means a charge imposed upon real property by or on behalf of a county, city, town, village, or school district for municipal or school district purposes, including a special ad valorem levy imposed on behalf of any other special district, but does not include a special assessment.

§ 1711. Adoption of article. 1. The county legislature of any county may adopt a local law, without referendum, to provide that the real property taxes within the cities, towns, and villages therein shall be administered in accordance with the provisions of this article. A copy of such local law shall be filed with the chief executive officer of each assessing unit therein and with the commissioner within thirty days of the adoption thereof.

2. Each assessing unit within such county shall adopt an assessment roll with full value assessments thereon. These full value assessments shall be entered on the first final assessment roll to be completed on or after August first of the third calendar year following the adoption of a local law pursuant to subdivision one of this section. Valuation data are to be provided to each assessing unit by the county as part of the county-wide revaluation program to enable each assessing unit within the county to timely adopt a full value assessment roll as required by this article.

3. Each assessing unit within the county shall conduct an update of assessments every five years pursuant to the provisions of section seventeen hundred twenty of this article. Valuation data are to be shared with the county and with other assessing units within the county.

§ 1712. Applicability; scope of article. 1. The provisions of this article shall apply to a county which enacts a local law pursuant to section seventeen hundred eleven of this title and to each municipal corporation which is wholly contained therein.

2. Notwithstanding the provisions of article twenty of this chapter, to the extent that any provision of this article may conflict with another provision of this chapter or any other law pertaining to real property tax administration, the provisions of this article shall control.

3. The provisions of article nineteen of this chapter are not applicable to a county which has adopted a local law pursuant to section seventeen hundred eleven of this title and each municipal corporation which is wholly contained therein.

§ 1713. County revaluation commission. 1. Establishment. The local law adopted pursuant to section seventeen hundred eleven of this title shall include provisions establishing a county revaluation commission which shall oversee a county-wide revaluation to be completed at the expense of the county.

2. Membership. (a) The county revaluation commission shall consist of at least five members, appointed by either the county executive, subject to the confirmation of the county governing body, or the county governing body, if the county has not elected a county executive. There may be as many members of the commission as there are assessing units within the county plus five; provided, however, that each assessing unit need not be represented on the commission, nor need assessing units be represented in equal number, if the local law does not so provide. The commission shall meet at least once in each calendar month until a county-wide revaluation is completed.

(b) No member of the commission shall be an employee or elected official of the county.

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(c) Each member of the commission shall take an oath of office prior to service as a member.

(d) The appointing authority shall designate one of the members of the commission to serve as chairperson. The commission shall choose from among its members all such other officers the commission deems necessary, including a secretary to provide for public notice of the time and place of each meeting and to keep full and accurate records of each meeting.

3. Powers and duties. (a) The county revaluation commission shall have full authority to take all necessary steps for implementation of the county-wide revaluation; provided, however, that the commission shall have no authority to review the valuation or exempt status of any individual parcel as established by an assessor or board of assessment review in the county.

(b) The commission may appoint a staff or contract for technical services to perform such duties as are necessary to enable members to properly and efficiently carry out the provisions of this article, subject to budgetary appropriations. Nothing in this subdivision shall be construed to prevent a county from assigning existing county personnel to assist the commission in lieu of additional budgetary appropriations.

4. Cessation. The county revaluation commission shall cease to exist upon completion of the county-wide revaluation.

TITLE 2

ASSESSMENT ADMINISTRATION Section 1720. Standard of assessment; valuation date.

1721. Taxable status date.

1722. Review of assessments.

1723. State equalization rates.

1724. Apportionment of taxes.

1725. Review of compliance by county.

1726. Condominium assessments.

§ 1720. Standard of assessment; valuation date. 1. All real property subject to taxation in each assessing unit to which this article applies shall be assessed at its full value as of the first day of January of the year preceding the year in which the initial revaluation is implemented, and as of the first day of January in every fifth year thereafter. The valuation date shall be imprinted or otherwise indicated at the top of each page of each volume of the assessment roll.

2. At any time within the five year cycle, an assessor may adjust the assessment of any parcel if the value of the parcel has been substantially affected by a change in physical condition, by a change in state or local land use regulation, or by extraordinary physical changes in the area in which the property is located. The adjusted assessment shall be computed as if the change had existed as of the valuation date of the assessing unit.

§ 1721. Taxable status date. The taxable status of real property in each assessing unit to which this article applies shall be determined annually according to its condition and ownership as of the first of March, and the valuation thereof shall be determined as of the preceding January first, as provided in section seventeen hundred twenty of this title. The date of taxable status of real property contained on any assessment roll shall be imprinted or otherwise indicated at the top of each page of each volume of such roll.

§ 1722. Review of assessments. 1. Administrative review of assessments shall be available in accordance with the provisions of title one-A of

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article five of this chapter, subject to the provisions of subdivision three of this section.

2. Judicial review of assessments shall be available in accordance with the provisions of titles one and one-A of article seven of this chapter, subject to the provisions of subdivision three of this section.

3. An assessment may be challenged on the grounds of inequality only if (a) the county has determined pursuant to section seventeen hundred twenty-five of this title that the assessing unit is not in compliance with the requirements of section seventeen hundred twenty of this title, and such determination, if timely challenged by the assessing unit, is upheld on appeal, as provided for in section seventeen hundred twentyfive of this title or (b) the complainant demonstrates by clear and compelling evidence that the assessing unit is not in compliance with the requirements of such section. For purposes of this subdivision, the term "clear and compelling evidence" shall include a stratified random sample complying with the requirements of subdivision three of section seven hundred twenty of this chapter, but shall not include the state equalization rate or the residential assessment ratio.

§ 1723. State equalization rates. State equalization rates for assessing units in a county which is subject to the provisions of this article shall be determined in the manner set forth in article twelve of this chapter, subject to the following:

1. Market value surveys. The commissioner shall conduct each market value survey within the county by sampling the ratio of assessments to market values for each major type of taxable real property in the county.

2. Identical equalization rates. The commissioner shall establish identical equalization rates for all of the assessing units in the county.

3. Administrative review. (a) If an assessing unit in the county files a complaint with the commissioner against a tentative equalization rate, it shall simultaneously, in addition to any other requirement, serve a copy of its complaint upon all of the other assessing units in the county.

(b) If an assessing unit should wish to support, object to, or express an opinion on a complaint filed by another assessing unit in the county, it shall have the right to file written statements with the commissioner on or before the date on which the complaint is scheduled to be heard. Simultaneously, a copy of any such statements shall be served upon all of the other assessing units in the county.

(c) Any change made to the tentative equalization rate as a result of administrative review shall apply to all of the assessing units in the county.

4. Judicial review. If an assessing unit in the county petitions for judicial review of a final equalization rate, a copy of its petition shall simultaneously be served upon the other assessing units in the county. Any change made to the final equalization rate as a result of such judicial review shall apply to all of the assessing units in the county.

§ 1724. Apportionment of taxes. 1. When a municipal corporation is wholly contained within two or more assessing units to which this article is applicable, the taxes of the municipal corporation shall be apportioned between or among such assessing units as follows:

(a) If the municipal corporation has not adopted classified tax rates pursuant to title three of this article, taxes shall be levied directly upon the taxable assessed valuations appearing on the assessment rolls,

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subject to the provisions of subdivision three of section seventeen hundred twenty-five of this title.

(b) If the municipal corporation has adopted classified tax rates pursuant to title three of this article, taxes shall be allocated in the manner provided therein, subject to the provisions of subdivision three of section seventeen hundred twenty-five of this title.

2. When a split tax district has not established classified tax rates pursuant to section seventeen hundred thirty-three of this article, the taxes of the split tax district shall be apportioned as follows:

(a) The assessing units in the county to which this article applies shall be treated collectively as if they were a single unit, and taxes shall be apportioned between or among that single unit and all other assessing units in the manner otherwise provided by law.

(b) Within the county to which this article applies, taxes shall be levied directly upon the taxable assessed valuations appearing on the assessment rolls, subject to the provisions of subdivision three of section seventeen hundred twenty-five of this title.

§ 1725. Review of compliance by county. 1. Scope of review. Within thirty days after the filing of a final assessment roll by any assessing unit, the county shall review such roll to determine whether or not the assessing unit is in compliance with the requirements of section seventeen hundred twenty of this title. In conducting such review, the county shall consider the overall level of assessment, the uniformity of assessments, and the amount of time that has passed since the last revaluation or update.