2012 New York Consolidated Laws
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  commissioner,  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 commissioner
  shall be the rate established by the  commissioner  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 commissioner 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  commissioner
  for  the apportionment of taxes shall have the same full value standard.
  Where the commissioner 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 commissioner 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 commissioner 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 commissioner
  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 commissioner 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 commissioner
  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 commissioner 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  commissioner  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 commissioner 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  commissioner,
  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  commissioner
  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.