2006 New York Code - State Assistance For The Maintenance Of A System Of Improved Real Property Tax Administration.

 
    §  1573.  State assistance for the maintenance of a system of improved
  real property tax administration. 1. State assistance shall be  paid  to
  an  assessing unit or a county assessing on behalf of an assessing unit,
  upon determination by the state board that: (a) the assessing  unit  has
  satisfied standards of quality assessment administration, as established
  by  the  state  board  pursuant  to regulations promulgated by the state
  board, subject to the approval of the director of the budget. Such rules
  shall be based upon but not limited to the following criteria:
    (i) quality and maintenance of valuation data;
    (ii) presentation of public information and data;
    (iii) administration of exemptions;
    (iv) an acceptable level of assessment uniformity as measured annually
  by the state board; and
    (v) compliance with statutes and rules.
    (b) any revaluation  or  update  of  assessments,  implemented  on  an
  assessment  roll  finalized  after  the  first  day of January, nineteen
  hundred ninety-six, is at one hundred  percent  of  value;  however,  in
  special assessing units the revaluation or update of assessments must be
  at a uniform percentage of value for each class;
    (c)  the  assessing  unit  has  published, on the tentative assessment
  roll, the uniform percentage of value at  which  all  real  property  is
  assessed, or in special assessing units, the uniform percentage of value
  at which each class of property is assessed;
    (d)  the  assessing  unit has adopted a taxable status date subject to
  the provisions of section three hundred two of  this  chapter,  and  has
  adopted  a  valuation  date  subject  to the provisions of section three
  hundred one of this chapter;
    (e) the assessing unit has provided  a  set  of  supporting  valuation
  documents and files to the state board; and
    (f)  the  assessing  unit  has provided a computer copy of assessment,
  inventory and sales files in a standardized format to the state board.
    2. State assistance pursuant to subdivision one of this section  shall
  be payable as follows in an amount not to exceed five dollars per parcel
  for   each  separately  assessed  parcel  appearing  on  the  applicable
  assessment roll, excluding parcels which are wholly exempt  or  assessed
  by  the  state  board: (a) Triennial aid shall be payable when the state
  board determines that the assessing unit has implemented  a  revaluation
  or  update that includes the reinspection and reappraisal of all locally
  assessed properties. However, no assessing unit  may  qualify  for  this
  payment  more  than  once in a three year period, and no aid may be paid
  pursuant to this paragraph with respect to  any  assessment  roll  filed
  after the year two thousand eight.
    (b)  (i)  Annual  aid shall be payable when the state board determines
  that the assessing unit has maintained  an  equitable  assessment  roll.
  Such   determination   shall   be  made  in  accordance  with  standards
  established pursuant to regulations  promulgated  by  the  state  board,
  subject  to  the  approval  of  the director of the budget, and shall be
  based upon criteria including but not limited to:
    (A) annually  maintaining  assessments  at  the  percentage  of  value
  specified in subdivision one of this section;
    (B)  annually conducting a systematic analysis of all locally assessed
  properties using a methodology specified in such regulations;
    (C) annually revising assessments as necessary to maintain the  stated
  uniform percentage of value; and
    (D)  implementing  a  local  program  for  physically  inspecting  and
  reappraising each parcel at least once every six years.
    (E) Such standards shall contain ranges of acceptable  performance  as
  determined  by  the state board in accordance with nationally recognized
  assessment methods.
    (ii)  No  aid shall be paid pursuant to this paragraph with respect to
  any assessment roll which receives triennial aid pursuant  to  paragraph
  (a) of this subdivision.
    (iii)  No  grant awarded to any individual assessing unit in any given
  year pursuant to this subdivision shall  exceed  five  hundred  thousand
  dollars.
    3. Consolidated, coordinated and county assessment programs. (a) State
  assistance shall be payable in a one-time payment of up to seven dollars
  per  parcel to each constituent municipality of a consolidated assessing
  unit created pursuant to section one thousand six hundred  two  of  this
  chapter,   to   each  assessing  unit  participating  in  a  coordinated
  assessment program pursuant to section five hundred seventy-nine of this
  chapter, and to each assessing unit constituting an entire  county  that
  is  first  established  after  April first, nineteen hundred ninety-six.
  State assistance shall also be payable in a one-time payment  of  up  to
  two  dollars  per  parcel  to each assessing unit constituting an entire
  county that was first established before April first,  nineteen  hundred
  ninety-six and that has completed a revaluation or an update implemented
  on an assessment roll having assessments at one hundred percent of value
  and  finalized  subsequent  to  the nineteen hundred ninety-six calendar
  year. However, no constituent municipality of a  consolidated  assessing
  unit or assessing unit participating in a coordinated assessment program
  shall  be  eligible  for aid pursuant to this paragraph in excess of one
  hundred forty thousand dollars, and no county assessing  unit  shall  be
  eligible  to  receive payments in excess of the sum of all payments that
  would  otherwise  be  payable  to  its  municipalities  if   they   were
  constituent  municipalities  of  a  consolidated  assessing  unit.  Upon
  completion of the first assessment  roll  produced  pursuant  to  either
  section  five  hundred  seventy-nine or section one thousand six hundred
  two  of  this  chapter,  produced  by  a  county  assessing  unit  first
  established before April first, nineteen hundred ninety-six and that has
  completed  a  revaluation or an update implemented on an assessment roll
  having assessments  at  one  hundred  percent  of  value  and  finalized
  subsequent to the nineteen hundred ninety-six calendar year, or produced
  by  a  county  assessing  unit  established  after April first, nineteen
  hundred ninety-six, such assessing unit or assessing units may apply  to
  the state board for assistance pursuant to this paragraph. Any assessing
  unit  or  municipality having received state assistance pursuant to this
  paragraph in one year shall  not  be  eligible  to  receive  such  state
  assistance in another year.
    (b)  Where  an  assessing  unit  or assessing units have implemented a
  revaluation or  an  update  upon  the  first  assessment  roll  produced
  pursuant to either section five hundred seventy-nine or one thousand six
  hundred  two  of  this  chapter,  or  subsequent  to  becoming  a county
  assessing unit first established after  April  first,  nineteen  hundred
  ninety-six,  or  in  the  case of a county assessing unit that was first
  established before April first, nineteen  hundred  ninety-six  that  has
  completed  a  revaluation or an update implemented on an assessment roll
  having assessments  at  one  hundred  percent  of  value  and  finalized
  subsequent  to  the  nineteen  hundred  ninety-six  calendar  year, such
  assessing unit or assessing units may also make application and  qualify
  for state assistance as provided in subdivision two of this section.
    (c)  If  a  consolidated  assessing  unit  or a coordinated assessment
  program should be expanded after state assistance pursuant to  paragraph
  (a)   of   this  subdivision  has  been  paid  to  the  assessing  units
  participating in the original program, additional state assistance shall
  be payable only to the assessing unit  or  units  to  be  added  to  the
  program,  and  only  upon  satisfactorily producing the first assessment
  roll  or  rolls completed after the assessing unit or units have been so
  added.
    (d) Termination of or withdrawal from a program. If an assessing unit,
  after having received state assistance pursuant to paragraph (a) of this
  subdivision, reverts to separate assessment within ten years  after  the
  receipt  of  such  aid,  such  assessing unit shall remit to the state a
  prorated portion of the aid received, except  that  in  the  case  of  a
  county  assessing  unit,  if  a city or town therein reverts to separate
  assessment within ten years after the county's receipt of such aid,  the
  county shall remit to the state a prorated portion of the aid received.
    3-a.  Optional  county  services.  When  a  county has entered into an
  agreement with one or more assessing units pursuant to  section  fifteen
  hundred  thirty-seven  of  this  chapter  to provide appraisal services,
  exemption services or assessment  services  to  an  assessing  unit,  or
  pursuant  to  paragraph  (e)  of  subdivision  three  of section fifteen
  hundred thirty-two of this chapter to  provide  data  collection,  sales
  verification, or other assessment-related services to an assessing unit,
  state  assistance  may  be  payable  in  a one-time payment of up to one
  dollar per parcel to  such  county,  subject  to  appropriation  by  the
  legislature.
    4.  Upon  approval  of an application for state assistance pursuant to
  this section, the state board shall compute, apportion  and  certify  to
  the  state  comptroller the amounts payable. Such state assistance shall
  be payable on the audit and warrant of the state comptroller on vouchers
  certified or approved as prescribed by law out of moneys appropriated by
  the legislature for such purpose.
    In no event shall aid be granted to an assessing unit which  fails  to
  meet  the  criteria  set  forth in subdivision one of this section, with
  respect to the assessment  year  for  which  the  application  is  made.
  However,  an  assessing unit which implements a revaluation or update of
  assessments for an assessment roll finalized on or after the  first  day
  of  January, nineteen hundred ninety-six will be presumed to satisfy the
  assessment uniformity standards for the year of  the  implementation  of
  the revaluation or update and the two succeeding years.
    5.  Valuation  data  and  the  assessment,  inventory  and sales files
  furnished to the state board pursuant to subdivision one of this section
  shall become available to the state board for both  the  improvement  of
  real  property  tax  administration  and  to  fund  state and local real
  property tax administration.