2006 New York Code - Coordinated Assessment Programs.

 
    §  579. Coordinated assessment programs.  1. Establishment of program.
  Two or more assessing units, except villages, within the same county  or
  adjoining  counties  may  establish  a  coordinated  assessment program,
  without referendum, by entering into an agreement meeting  the  criteria
  set forth in this section. Any agreement entered into hereunder shall be
  approved  by each participating assessing unit by a majority vote of the
  voting strength of its governing body at least  forty-five  days  before
  the  taxable  status  date  of  the  first assessment roll to which such
  program is to apply. A copy of each such agreement shall be  filed  with
  the  state  board on or before such taxable status date. As used in this
  section, the term "voting strength" has the meaning set forth in section
  one hundred nineteen-n of the general municipal law.
    2. Types of  agreements.  (a)  Coordinated  assessment  programs  with
  direct county involvement. Two or more assessing units, except villages,
  within the same county may establish a coordinated assessment program by
  entering  into an agreement with the county pursuant to subdivision four
  of section one thousand five hundred thirty-seven of this chapter, which
  provides for the county to provide assessment services  to  all  of  the
  participating   assessing  units,  and  which  contains  the  additional
  provisions set forth in this section.
    (b) Coordinated assessment programs without direct county involvement.
  Two or more assessing units, except villages, within the same county may
  establish a coordinated assessment program by jointly  entering  into  a
  municipal  cooperative agreement between or among themselves pursuant to
  section five hundred seventy-six of this article and article  five-G  of
  the  general  municipal  law, which provides for a single assessor to be
  appointed to hold the  office  of  assessor  in  all  the  participating
  assessing  units, and which contains the additional provisions set forth
  in this section.
    (c) No agreement pursuant to this section may be entered  into  by  an
  assessing unit which has retained elective assessors.
    2-a.  When  an  assessing  unit  is  required to change its assessment
  calendar in order to comply with the requirements of  paragraph  (c)  of
  subdivision  two  of  this section, the establishment of the coordinated
  assessment program shall be deemed contingent upon the implementation of
  the required assessment calendar changes pursuant to law.
    3. Additional provisions. In addition to  any  other  requirements  of
  law, an agreement for a coordinated assessment program shall provide for
  the following:
    (a) Single assessor. Effective no later than sixty days after the date
  on  which  the  agreement  is  effective,  the  same individual shall be
  appointed to hold the office of the assessor in  all  of  the  assessing
  units  participating  in  the  coordinated  assessment program. Upon the
  expiration of the term of the assessor so appointed,  or  in  the  event
  that  the  assessor  so appointed shall resign or otherwise be unable to
  remain in office, a single individual shall be appointed to succeed  him
  or her in all the participating assessing units.
    (b)  Standard  of assessment. Effective with the first assessment roll
  produced pursuant to this section, all real property shall  be  assessed
  at  the  same  uniform percentage of value in all of the assessing units
  participating in the coordinated assessment program throughout the  term
  of the agreement.
    Such percentage may be expressly prescribed by the agreement.
    (c)  Assessment  calendar.  The  dates  applicable  to  the assessment
  process in each participating assessing unit, including  taxable  status
  date, and the dates for the filing of the tentative and final assessment
  rolls,  shall  be  as provided in this article and article three of this
  chapter.
    4.  Modifications  of  existing  programs.   (a)   Addition   of   new
  participants.   An agreement for a coordinated assessment program may be
  amended to add one or more eligible assessing units to the program.  The
  amended  agreement  shall  be approved in the same manner as an original
  agreement; provided that the amended agreement must be approved at least
  forty-five  days  before the taxable status date of the first assessment
  roll to which the amended agreement is to apply. A copy of  the  amended
  agreement  shall be filed with the state board on or before such taxable
  status date.
    (b) Withdrawal of participants. An assessing unit may withdraw from  a
  coordinated  assessment  program  by  local law or resolution; provided,
  however, that the local law or resolution providing for  the  withdrawal
  must  be  approved by a majority of the voting strength of its governing
  body and filed with the state board  at  least  six  months  before  the
  taxable  status  date  of  the  first  assessment roll to which it is to
  apply. Upon the withdrawal of  an  assessing  unit  from  a  coordinated
  assessment  program,  the  agreement  between  or  among  the  remaining
  participants shall be deemed amended to remove  any  references  to  the
  assessing unit that has withdrawn.
    (c)  Termination  of  program. A coordinated assessment program may be
  terminated (i) by the adoption of local laws  or  resolutions  providing
  for  the  termination  of  the  program by at least fifty percent of the
  participating assessing units; or (ii) in the case  of  a  program  with
  direct  county involvement, by the adoption by the county of a local law
  or resolution providing for the termination of  the  program;  provided,
  however, that in either case the local laws or resolutions providing for
  the termination must be approved by a majority of the voting strength of
  its governing body and filed with state board at least six months before
  the  taxable  status date of the first assessment roll to which it is to
  apply.
    5. Equalization. In addition to the provisions set  forth  in  article
  twelve   of   this  chapter,  state  equalization  for  assessing  units
  participating in a coordinated assessment program shall  be  subject  to
  the following:
    (a)  Market value surveys. For any market value survey commenced after
  the first assessment roll produced pursuant to this section,  the  state
  board  shall  conduct  a  common  market  value survey including all the
  assessing units participating  in  the  program,  using  data  collected
  pursuant to subdivision three of section twelve hundred of this chapter.
    (b)  Equalization  rates.  The  state  board  shall establish the same
  equalization rate which is to be applicable  to  all  of  the  assessing
  units  participating  in  a coordinated assessment program. Equalization
  rates shall be established in accordance with  the  provisions  of  this
  section  beginning  with  the  first  assessment  roll  prepared  by the
  coordinated  assessment  program.  If  the  state  board  is  unable  to
  establish  an  equalization rate prior to the levy of taxes on the first
  assessment rolls prepared for  a  coordinated  assessment  program,  the
  state board shall establish special equalization rates as follows:
    (i) For the apportionment of school taxes pursuant to article thirteen
  of  this chapter, such rate shall be the quotient of the aggregate total
  assessed  value  of  taxable  real  property  on  the  assessment  rolls
  completed  by  the  assessing  units  in  the  year  prior  to the first
  assessment rolls of the coordinated assessment program  divided  by  the
  aggregate   full   value  estimate  for  the  assessment  rolls  of  the
  participating municipalities in the coordinated  assessment  program  as
  established in the market value survey with the same full value standard
  as the other special equalization rates certified by the state board for
  that  apportionment;  this  quotient  shall  be  adjusted for a material
  change in level of assessment occurring on the first assessment rolls of
  the coordinated assessment program.
    (ii)  For  the  apportionment of county taxes pursuant to title two of
  article eight of this chapter, such rate shall be the  quotient  of  the
  aggregate   total  assessed  value  of  taxable  real  property  on  the
  assessment rolls completed by the assessing units in the year  prior  to
  the first assessment rolls of the coordinated assessment program divided
  by  the  aggregate  full  value estimate for the assessment rolls of the
  participating municipalities in the coordinated  assessment  program  as
  established in the market value survey with the same full value standard
  as  the other county equalization rates certified by the state board for
  that apportionment; this quotient shall be adjusted for  any  change  in
  level  of  assessment  occurring  on  the  first assessment rolls of the
  coordinated assessment program.
    (c) Administrative review. (i) If an assessing unit participating in a
  coordinated assessment program files a complaint with  the  state  board
  against  a  tentative  equalization  rate,  it  shall simultaneously, in
  addition to any other requirement, serve a copy of  its  complaint  upon
  all   the   other  assessing  units  participating  in  the  coordinated
  assessment program. Where such a complaint has been filed, the  assessor
  shall be authorized to provide the specific parcel objections in support
  of the complaint.
    (ii)  If  an  assessing unit participating in a coordinated assessment
  program should wish to support, object to, or express an  opinion  on  a
  complaint  filed by another assessing unit participating in the program,
  it shall have the right to file written statements with the state  board
  on  or  before the date on which the complaint is scheduled to be heard.
  Simultaneously, a copy of any such statements shall be  served  by  that
  assessing unit upon all the other participating assessing units.
    (iii)  Any  change made to the tentative equalization rate as a result
  of administrative  review  shall  apply  to  all  of  the  participating
  assessing units.
    (d)   Judicial  review.  If  an  assessing  unit  participating  in  a
  coordinated assessment program petitions for judicial review of a  final
  equalization rate, a copy of its petition shall simultaneously be served
  by that assessing unit upon the other participating assessing units. Any
  change  made to the final equalization rate as a result of such judicial
  review shall apply to all of the participating assessing units.
    (e) Where the state board prepares  the  same  equalization  rate  for
  participating municipalities pursuant to this subdivision, in conducting
  the  market value survey pursuant to article twelve of this chapter, the
  state board may treat the coordinated assessment  program  as  a  single
  survey unit.
    6.  Rules.  The  state  board  may  promulgate  such  rules  as may be
  necessary to implement the provisions of this section.