What's happening
This bill requires the creation of a uniform assessment code for real property, which counties may choose to adopt and enforce.
Why it matters
Establishes statewide standards. for how real property is valued, appraised, and assessed, aiming to reduce inconsistencies and potential inequities in property taxation across New York.
Empowers counties. to choose whether or not to adopt the uniform assessment code, preserving local flexibility while providing a framework for greater assessment uniformity if desired.
Gives counties enforcement authority. over the code, including the power to equalize assessments and order reappraisals, which could help address disparities and improve fairness in tax burdens within and across municipalities.
Could impact property owners. by potentially leading to changes in assessed values, which may affect property tax bills—especially in areas where assessments have historically been inconsistent or outdated.
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Who cares
Headline styles
Create Uniform Assessment Code
Plain English, a few words. Used as the page title.
Sponsors
Senator · Senate District 45
1 Co-sponsor
History
- Referred to local government
- Referred to local government
Full text
2 pagesUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
2612
2017-2018 Regular Sessions
IN SENATE
January 13, 2017
Introduced by Sens. LITTLE, LARKIN -- read twice and ordered printed, and when printed to be committed to the Committee on Local Government
AN ACT to amend the real property tax law, in relation to directing the commissioner of taxation and finance to establish a uniform assessment code
The People of the State of New York, represented in Senate and Assembly, do enact as follows:
Section 1. Paragraphs (m), (n), (o) and (p) of subdivision 1 of section 202 of the real property tax law, as amended by section 6 of part W of chapter 56 of the laws of 2010, are amended and a new paragraph (q) is added to read as follows:
(m) Exercise and perform such other powers and duties as may be conferred or imposed on him or her by law[.];
(n) Monitor the quality of local assessment practices by individual assessing units[.];
(o) Impose, collect and receive such charges or fees as may be authorized by statute[.];
(p) Promulgate rules and regulations for the ascertainment and reporting of "assessment record billing owner" information, as defined in section one hundred three of the eminent domain procedure law, for the purposes of the administration of such law[.];
(q) Promulgate a uniform assessment code.
§ 2. The real property tax law is amended by adding a new section 303 to read as follows:
§ 303. Uniform assessment code. The commissioner shall, in his or her rules, promulgate a uniform assessment code for the assessment of real property. Such code shall include, but not be limited to, standards for the valuation of property, maintenance of information, schedules for the appraisals of property and maintenance of uniformity of assessments. Counties may, in their discretion, adopt such code for the cities, towns and villages located within that county. Counties may enforce compliance
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD00294-01-7
S. 2612 2
with the code by any appropriate means including, but not limited to, the equalization of individual assessments and the reappraisal of parcels.
§ 3. This act shall take effect immediately.
Reflowed for reading: line numbers and page breaks removed. Cite the official text.
Sponsor's memo
Title of bill
An act to amend the real property tax law, in relation to directing the commissioner of taxation and finance to establish a uniform assessment code
Purpose
Directs the commissioner of taxation and finance to promulgate a uniform assessment code that would set valuation and assessment standards to be enforced by the counties.
Summary of provisions
Section 1 - Amends paragraphs m, n, o, and p of subdivision 1 of section 202 of the real property law as amended by section 6 of part W of chapter 56 of the laws of 2010 are amended and a new paragraph q is added.
Section 2 - The real property tax law is amended by adding a new section 303 to the real property tax law, which provides that the commissioner shall promulgate a uniform assessment code that would include but not be limited to: standards for the valuation of property, maintenance of information, schedules for the appraisals of property and maintenance of uniformity of assessments. It also provides that the counties may chose to adopt this uniform assessment code for the cities, towns, and villages located within the county and could enforce the code by any appropriate means including through the equalization of individual assessments and the reappraisal of parcels.
Section 3 - Contains the effective date.
Justification
Assessment practices and procedures vary considerably throughout New York State. These inconsistencies have resulted in similar properties being assessed and taxed differently from one assessing unit to another. This bill would require the State Board of Real Property Services to create standards in the areas of valuation, the maintenance of information, and schedules for appraisals of property and uniformity of assessments. This code would provide homogeneity and equity in the assessment of real property across the state to ensure property is assessed in the same manner regardless of where it is located.
Legislative history
2015-16: S.1144 Referred to Local Government 2013-14: S.1355 Referred to Local Government 2011-2012: S.550 Referred to Local Government 2009-10: S.254 Local Government Committee 2008: S.8513 Rules Committee; A.11598 Ways & Means
Fiscal implications
None
Local fiscal implications
None
Effective date
This act shall take effect immediately
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.