2010 New York Code
RPT - Real Property Tax
Article 13 - (1300 - 1342) SPECIAL PROVISIONS RELATING TO SCHOOL DISTRICTS
1314 - Equalization in school districts located in more than one city or town.

§ 1314. Equalization in school districts located in more than one city
  or town.  1. (a) When a school district is located in more than one city
  or  town,  the school authorities thereof may upon their own motion, and
  shall upon the timely written request of three or more persons liable to
  pay taxes upon real property  therein,  secure  from  the  latest  final
  completed  assessment  rolls  of each such city and town, a statement of
  the assessed valuation of  each  parcel  of  real  property  subject  to
  taxation  for  school purposes in such school district and shall deliver
  such statement to the district superintendent having jurisdiction.  Such
  district superintendent shall immediately secure from the state board, a
  statement  of  the state equalization rate established by such board for
  each such city and town in which such school district  is  situated  and
  shall  determine the full valuation of the real property of each part of
  a city or town included in such school district by dividing the  taxable
  assessed  valuation of such real property in such part of a city or town
  by the state equalization rate established for such city  or  town.  For
  purposes  of  this  subdivision  "taxable  assessed valuation" means the
  assessed value actually subject to taxation for school  purposes  except
  that it also includes the amount of assessed value partially exempt from
  taxation   for   school  purposes  pursuant  to  sections  four  hundred
  twenty-five, four hundred sixty and  four  hundred  sixty-four  of  this
  chapter  and  such  other  sections  of  law  as  the school authorities
  designate by resolution to be included in the total assessed valuation.
    (b) On or before the first day of October in each year,  the  district
  superintendent  shall  transmit  to the commissioner of education and to
  the state board, in the form prescribed  by  it,  a  statement  for  the
  current  fiscal  year  showing  the  taxable  assessed valuation of real
  property of each city and town within the school district, the  assessed
  valuation  of  such real property upon which the school tax has actually
  been levied, the state equalization rate or  special  equalization  rate
  used to determine the apportionment of taxes, the full valuation of real
  property  of  each  part  of  a  city  or  town  included in such school
  district, whether any school tax was apportioned pursuant to subdivision
  one-a of this section, and a list of the partial  exemptions  which  the
  school  authorities have by resolution adopted pursuant to this section,
  elected to include in the taxable assessed valuation of real property.
    (c) The state equalization rate to be furnished  by  the  state  board
  shall  be  the  rate established by the board for the assessment roll on
  which school taxes are to be levied. When no state equalization rate has
  been established for such roll, the rate to be furnished  shall  be  the
  rate  established for the assessment roll immediately preceding the roll
  on which taxes are to be levied provided, however, that where a  special
  equalization  rate has been determined as provided in subdivision two of
  this section, that special equalization rate shall be furnished  to  the
  district superintendent for the purpose of equalization pursuant to this
  section.  Where  the  state  board  determines  that  a city or town has
  implemented a reassessment at full value on the  current  roll,  it  may
  establish  a  special  equalization rate of one hundred for that city or
  town and establish special equalization rates for the  other  cities  or
  towns  within  that  school  district  by  adjusting  the  latest  state
  equalization rates for those cities or towns to the appropriate  current
  roll.  In  all cases in any given school district the state equalization
  rates or special equalization rates to be furnished by the  state  board
  for  the apportionment of taxes shall have the same full value standard.
  Where the state board furnishes the same state equalization  or  special
  equalization  rate  for  two or more of the cities and towns in a school
  district for use by that school district in the apportionment of  taxes,
  the  state board shall concurrently therewith notify the school district

that  school  taxes  may  be  apportioned  in  the  manner  provided  by
  subdivision one-a of this section.
    (d)  Such district superintendent shall also determine what proportion
  of any tax to be levied in such  school  district  for  school  purposes
  during  the current school year shall be levied upon each part of a city
  or town included in such school district by dividing the sum of the full
  valuation of real property in such part of a city or town by  the  total
  of  all  such  full valuations of real property in such school district.
  Such proportions shall be expressed in the nearest exact ten thousandths
  and the school authorities of such school district  shall  levy  such  a
  proportion  of  any  tax  to be raised in the school district during the
  current school year upon each part of a city or town  included  in  such
  school   district   as  shall  have  been  determined  by  the  district
  superintendent. A new proportion shall be  determined  for  each  school
  year  thereafter  by  the district superintendent in accordance with the
  provisions of this section by the use of the latest  state  equalization
  rates.  In  any such school district that is not within the jurisdiction
  of  a  district  superintendent  of  schools,  the  duties  which  would
  otherwise   be  performed  by  the  district  superintendent  under  the
  provisions of this section, shall be performed by the school authorities
  of such district.
    1-a. When the state board has furnished the same state equalization or
  special equalization rate for two or more of the cities and towns  in  a
  school  district for use by that school district in the apportionment of
  taxes, the school district may apportion its levy as follows:
    (a) The district superintendent shall determine the amount  of  school
  tax  to  be raised from each city and town in the district in accordance
  with the provisions set forth in subdivision one of this section.
    (b) For those cities and towns with respect to which the  state  board
  has  furnished the same state equalization or special equalization rate,
  the amount of school tax to be raised in aggregate  from  each  part  of
  such  city  or  town  is the sum of the amounts determined for each such
  city and town in accordance with paragraph (a) of this subdivision. This
  aggregate amount of school tax shall be apportioned to each such city or
  town in proportion to the sum of the assessed value actually subject  to
  taxation for school purposes plus the amount of assessed value partially
  exempt  from  taxation  for  school  purposes  pursuant  to section four
  hundred twenty-five of this chapter.
    2. If it is made to appear to the state board by a  statement  of  the
  assessors  of  the city or town, subscribed and affirmed by them as true
  under the penalties of perjury, that there has  been  a  change  in  the
  level  of assessment since the last state equalization rate for the city
  or town was established, or, if it is made to appear to the state  board
  that the state equalization rate established by it for a city or town is
  inequitable  as  applied  to real property within the school district in
  such city or town, it shall determine a special  equalization  rate  for
  such  city  or town or for such real property, as the case may be, which
  shall be used for the sole purpose of equalization under  this  section.
  Such  special equalization rate as finally determined shall be furnished
  by such board to the district superintendent of schools  or  the  school
  authorities, as the case may be.
    3.  (a)  Upon  his  own motion or, prior to the statutory date for the
  levy of school district taxes on the next subsequent assessment roll, at
  the request of a person liable to pay taxes upon real  property  in  the
  school district, a district superintendent who failed to use one or more
  state equalization rates furnished pursuant to this section, or who made
  a  mathematical  error  in determining full value or in apportioning the
  tax on the basis of full value, shall redetermine the full valuation  of

the  real  property  of  each  part  of a city or town within the school
  district and the proportion of the tax which should have been levied  in
  each  city  or  town  or  part  thereof  based  upon  the corrected full
  valuation. If such redetermination cannot be made prior to the extension
  of  taxes  for  that  year,  the district superintendent shall cause the
  school district tax levy for  the  following  year  to  be  adjusted  to
  account  for  the  improper apportionment which resulted from his error,
  upon notice to the  state  board  and  the  commissioner  of  education;
  provided,  however,  that the school authorities by resolution may elect
  to  adjust  the  tax  levy  in  the  current  year   notwithstanding   a
  redetermination  of  full valuation after the extension of taxes for the
  current year.
    (b)  Within  thirty  days  of  the  receipt  of  a  request  for  such
  redetermination,  the  district superintendent shall report his findings
  and determination to the person who made such request. Such  person  may
  appeal  an  adverse  determination  of the district superintendent, upon
  application to the state board within sixty days of the mailing  of  the
  report of the district superintendent.
    (c)  Not  later than thirty days after receipt of a request for review
  of a determination by the district superintendent, the state board, upon
  notice to the commissioner of education,  shall  determine  whether  the
  district  superintendent erred in his determination of full value or tax
  apportionment based thereon, for one or more of the reasons described in
  paragraph (a) of this subdivision. If the state board finds that such an
  error occurred, it shall issue an order, upon notice to the commissioner
  of education,  directing  the  district  superintendent  to  adjust  the
  apportionment  of  the  school  district tax levy for the ensuing fiscal
  year to account for the  improper  apportionment  which  occurred  as  a
  result of the error of the superintendent.
    (d)  References herein to the district superintendent of schools shall
  be deemed to mean the school authorities of a school district  which  is
  not within the jurisdiction of a district superintendent of schools.
    4.  The  provisions  of  this  section  shall  apply  to  supplemental
  assessment rolls completed,  verified  and  filed  pursuant  to  section
  thirteen  hundred  thirty-five  of  this  chapter,  and  the term "state
  equalization rate " as used in this  section  shall  include  the  state
  equalization  rate  established  for  such supplemental assessment rolls
  pursuant to title one of article twelve of this chapter.