Update Erie County Tax Law

Section 1. Section 2-1.0 of chapter 812 of the laws of 1942, constituting the Erie county tax act, subdivision (c) as amended by chapter 878 of the laws of 1953, subdivision (e) as amended by chapter 682 of the laws of 1969, subdivisions (h) and (i) as amended by chapter 474 of the laws of 1952 and subdivision (p) as added by chapter 439 of the laws of 1997, is amended to read as follows:

§ 2-1.0 Definitions. As used in this act

(a) The term "county" means the county of Erie as the same now is or may hereafter be constituted.

(b) The term "town" means each of the towns of the first and second class within the county of Erie and shall be interpreted to mean the cities of Lackawanna and Tonawanda.

(c) The term "school district" means so much of a school district as lies within the boundaries of the county of Erie except city school districts and such other school districts as are coterminous with the limits of any city or town and except so much of a city school district, as defined or created by the education law, as lies within the bounds of any city.

(d) The term ["board of supervisors"] "legislature" means the [board of supervisors of the county of] Erie county legislature which shall be composed of eleven members who shall be elected one from each of the eleven legislative districts of Erie county and when lawfully convened,

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

[ ] is old law to be omitted.

LBD07635-01-9

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shall constitute the Erie county legislature which shall be the legislative and governing body of the county of Erie.

(e) The term ["commissioner of finance"] "director of real property tax services" means the [commissioner of finance of the county of Erie, and in respect of county taxes levied upon real property within the city of Buffalo, and of county and school district taxes unpaid on the rolls returned by the several collectors and receivers of taxes, the term means the collector of such county and school district taxes] director of real property tax services of Erie county, who shall be the head of the department of real property tax services and who shall perform all duties in relation to the administration and collection of taxes heretofore performed by a county treasurer or commissioner of finance; who shall perform all duties in relation to the extension of taxes and the issuing of tax bills heretofore performed by the clerk of the Erie county legislature; who shall keep a record of the transfer of title to real property and immediately notify the town assessor or the city board of assessors of all such transfers in each town or city as the case may be; who shall make available a consultation and advisory service to assist local assessors in the performance of their duties and in the establishment and maintenance of suitable procedures and facilities to improve assessment records and practices; who shall submit to the county executive proposed county tax equalization rates consistent with standards prescribed by the legislature; who shall submit to the county legislature and the county executive reports and interpretations thereof as requested on a timely basis and who shall perform all duties now or hereafter required by law to be performed by the county director of real property.

(f) The term "assessors" means the board of assessors or the single assessor in each of the towns and cities within the county of Erie [and of the city of Lackawanna; and in respect to the assessment of real property for state and county purposes, the term means the assessors of the city of Tonawanda and the city of Buffalo].

(g) The term "collector" or "receiver of taxes" means the tax collecting officer of each town in the county of Erie and the treasurer of the city of Lackawanna and the city of Tonawanda.

(h) The term "county assessment roll" means the assessment roll duly prepared by the assessors [and the clerk of the board of supervisors] for the levy, spread and collection of state, county, town and district taxes, either prior or subsequent to the final correction of such roll.

(i) The term "school district assessment roll" means [such a duplicate] that part of the county assessment roll as is prepared by the assessors [and the clerk of the board of supervisors] and/or the director of real property tax services for the levy, spread and collection of school district taxes, either prior or subsequent to the final correction of such roll.

(j) The term "tax roll" means the county assessment roll after the levy and spread thereon of the state, county, town and district and special district taxes by the [board of supervisors] legislature.

(k) The term "school district tax roll" means the school district assessment roll after the levy and spread thereon of the school district taxes against the taxable real property located within such school district.

(l) The term "taxes" as a noun means the taxes levied for all state, county, town [and], district and special district purposes by the [board of supervisors] legislature.

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(m) The term "school taxes" or "school district taxes" means the taxes levied for school district purposes against so much of the taxable real property within a school district as lies within the bounds of the county of Erie.

(n) The term "assessed valuation" means the appraised value of real property and of special franchises as the same appear upon the county assessment rolls and the school district assessment rolls, either prior or subsequent to the final correction of such rolls.

(o) The term "budget" with reference to school districts means so much of the estimated expenditures of a school district as is to be raised by a tax on real property liable therefor.

(p) The term "village" means each of the villages within the county of Erie.

(q) The term "homestead property" means any one or two family residential real property that is owner-occupied as defined in this subdivision, including property that is contiguous, vacant and unimproved. For the purposes of this definition, "owner-occupied" means occupied by an owner of the property, provided that the owner is a natural person, or the spouse, sibling, parent, child, grandparent, grandchild, and all persons who are related by blood, marriage or adoption, of a deceased owner who occupied the dwelling within twelve months of the time of his death.

§ 2. Sections 3-2.1, 3-2.2, 3-3.0, 3-4.0, 3-5.0 and 3-6.0 of chapter 812 of the laws of 1942, constituting the Erie county tax act, section 3-2.1 as added by chapter 474 of the laws of 1952, sections 3-2.2 and 3-6.0 as added by chapter 760 of the laws of 1953, sections 3-3.0 and 3-4.0 as amended by chapter 413 of the laws of 2008 and section 3-5.0 as amended by chapter 188 of the laws of 2000, are amended to read as follows:

§ 3-2.1[.] Assistance in preparation of county assessment rolls. In order to promote uniformity, accuracy and efficiency in the preparation of annual county assessment rolls, and notwithstanding the provisions of any other general, special or local law, [the clerk of] the [board of supervisors] director of real property tax services is hereby authorized and empowered to furnish to any assessor or town board of assessors which requests the same, the information, data, and clerical assistance [and use of mechanical devices and tabulating machines] employed [by such clerk] in the preparation of annual county tax rolls. [Such assistance may include special descriptive symbols, designations and codes to identify each parcel of real property in any such town, the furnishing of assessment roll forms upon which such clerk may imprint, by the use of mechanical means or tabulating machines, such assessment information as may be available to him, including, but not restricted to, the data contained upon the last preceding assessment roll of such town.] The furnishing of such assistance [by such clerk] shall in no manner affect or modify the powers and duties vested in or imposed upon assessors or boards of assessors by this or any other law relating to the assessment of real property, the verification of assessment rolls, the final completion thereof, the hearing of grievances, the publication and posting of notices and relating to all requirements ensuing the preparation of assessment rolls. When finally completed and verified by the assessor or board of assessors such assessment rolls shall be deemed in all respects to be the annual assessment rolls prepared by the assessor or boards of assessors as in this and in all other laws defined and provided.

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§ 3-2.2 Assistance in preparation of village and city assessment rolls. Notwithstanding the provisions of any other general, special or local law, the county of Erie and the villages and cities located within such county may, pursuant to resolution of their respective governing bodies, enter into agreements with each other with respect to the preparation of annual village or city assessment rolls by the county. Such agreement shall provide for the payment by such village or city to the county of the actual expense incurred by the county for the materials used and labor furnished in the preparation of such assessment rolls[, and may provide that such assessment rolls shall be prepared by mechanical devices]. No provision of this section or of any agreement made pursuant thereto shall in any manner affect, modify or enlarge the duties and powers imposed upon or vested in the assessor or board of assessors of any such village or city by any law relating to the determination of assessed valuations of real property by such board, the verification and final completion of such assessment rolls by such board, the publication and posting of notices and the hearing of grievances, and all other matters and requirements of law ensuing and following the preparation of annual assessment rolls. When finally completed and verified by the village or city board of assessors, and upon due compliance with the provisions of law pertaining thereto, such assessment rolls shall be deemed in all respects to be the annual village or city assessment rolls prepared by the village or city board of assessors as defined and provided in any law applicable and appertaining thereto.

§ 3-3.0 Completion of tentative assessment roll, and notice thereof. The [board of] assessors shall complete the tentative assessment roll for the ensuing fiscal year on or before the first day of May. The form of such roll shall be as prescribed by law and shall provide, among [others] other information, a separate [column therein headed "unpaid school taxes"] listing of unpaid school taxes. The [board of] assessors shall make a copy of such assessment roll which shall be left with one of their number, and shall forthwith cause a notice to be conspicuously posted in three or more public places within the town, stating that they have completed the assessment roll and that a copy thereof has been left with one of their number at a specified place where it may be seen and examined by any person until the fourth Tuesday of May next following and that on that day they will meet at a time and place specified in the notice to review their assessments. During such time the assessor with whom the roll is left shall submit it to the inspection of every person applying for that purpose. Publication of such notice once in any newspaper having a general circulation within the town may be made in place of such posting.

§ 3-4.0 Notice of publication of assessment roll to non-residents. Between the first and sixth days of May the board of assessors shall mail a copy of the notice prescribed by section 3-3.0 to each non-resident person, corporation [and person] and/or entity who has filed a written demand therefor with the town clerk on or before the fifteenth day of the preceding April. In addition to the matters included in such notice pursuant to section 3-3.0, such notice shall also specify each parcel of land assessed to such non-resident person, corporation or [person] entity and the assessed valuation thereof. Upon application made before the third Tuesday of May by any such owner of real estate, the assessors shall fix a time subsequent to the third Tuesday in May, but not later than the fourth Tuesday of May, for a hearing to review their assessment.

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§ 3-5.0 [Final completion] Completion of final assessment roll. The assessment roll shall be finally completed, verified and filed with the town clerk in accordance with the provisions of the state real property tax law, on or before the first day of July in each year.