2012 New York Consolidated Laws
RPT - Real Property Tax
Article 19 - (1901 - 1906) PRESERVATION OF CLASS SHARE OF TAXES OTHER THAN IN SPECIAL ASSESSING UNITS
1903 - Homestead base proportion and non-homestead base proportion.

 
    §  1903.  Homestead base proportion and non-homestead base proportion.
  1.  Adoption. (a) The governing body  of  any  approved  assessing  unit
  except  a  county  may adopt the provisions of this section by local law
  without referendum provided however, that the local law  is  enacted  no
  later  than  sixty  days  prior  to  the  completion  of  the  tentative
  assessment roll to which it  is  applicable.  Upon  such  enactment  the
  provisions  of  this  section shall be applicable to taxes levied on all
  final assessment rolls thereafter filed and shall apply to the  levy  of
  taxes  on  all  real  property  in  such approved assessing unit by such
  governing body and, where such approved assessing unit is not a village,
  by each school district wholly contained within such approved  assessing
  unit.  Upon  enacting  a  local  law  pursuant  to  this  paragraph, the
  governing body of a city or town shall provide a copy of such local  law
  to  the  school  authorities  of  each school district located wholly or
  partially within such city or town  and  the  county  director  of  real
  property  tax services.  The governing body of a town shall also provide
  a copy of such  local  law  to  the  governing  body  of  each  eligible
  non-assessing  unit  village.  The  governing  body  of  a village shall
  provide a copy of such local law to the county director of real property
  tax services. Notwithstanding the foregoing, the school  authorities  of
  any  school  district wholly contained within an approved assessing unit
  may by resolution provide that the provisions of this article shall  not
  apply to the levy of school taxes in such school district. In such case,
  school taxes shall be levied as otherwise provided by law.
    (b)  Whenever  a  county  assessing unit becomes an approved assessing
  unit the governing body of such county may adopt, in the manner provided
  by paragraph (a) of this subdivision, the  provisions  of  this  section
  which  shall be applicable to taxes levied on all final assessment rolls
  thereafter filed and shall apply to  the  levy  of  taxes  on  all  real
  property  in  such  county  by  such  governing  body  and by each city,
  village, town and school district wholly within such approved  assessing
  unit. A copy of such local law shall be filed with the governing body of
  each such city, village, town and school district.
    (c)  The  governing body of an eligible non-assessing unit village may
  adopt the provisions of this section by enacting  a  local  law  without
  referendum  no later than thirty days prior to the last date provided by
  law for the completion and filing of the tentative  assessment  roll  by
  the  town  in  which  the  village  is located or, where such village is
  located within a town which has in effect a local law  adopted  pursuant
  to  this  subdivision, not later than ninety days prior to the last date
  provided by law for the levy of village taxes. Upon such enactment,  the
  governing  body  of  such  village  shall have all the powers and duties
  conferred by this section on the governing body of an approved assessing
  unit and the provisions of this section shall apply to all village taxes
  levied following the final completion and filing of such town assessment
  roll or, where the village is located within a town which has in  effect
  a  local  law adopted pursuant to this subdivision, to all village taxes
  levied following adoption of a local law  pursuant  to  this  paragraph,
  until  such  time  as  such  local  law  is  rescinded  as  provided  in
  subdivision nine of this section. A copy of  such  local  law  shall  be
  filed  with  the  town assessor and the county director of real property
  tax services.
    2. Determination of proportions. (a) (i) The governing  body  of  each
  assessing unit which has adopted the provisions of this section shall in
  the  first year in which this section shall apply, establish a homestead
  base proportion and a non-homestead base  proportion  for  the  approved
  assessing unit and for each portion thereof.

    (ii) The governing body of a recertified approved assessing unit which
  at  the  time  of such recertification has in effect a local law enacted
  pursuant to subdivision one of this section may by local law reestablish
  the homestead base proportion and non-homestead base proportion for  the
  assessing  unit  and  each  portion thereof. Homestead and non-homestead
  base  proportions  established  pursuant  to  this  subparagraph   shall
  supersede  the  homestead  and  non-homestead  base proportions, locally
  adjusted  proportions  or  adjusted  base  proportions  used   for   the
  immediately  preceding  tax  levy.  The  local  law  authorized  by this
  subparagraph may be enacted in any year not later than thirty days prior
  to the last date provided  by  law  for  the  completion  of  the  final
  assessment  roll.  Copies  of  such  local  law shall be provided to the
  county director of real property tax services and the commissioner.
    (iii) For assessment rolls completed in  nineteen  hundred  ninety-one
  and  thereafter,  up to and including the assessment roll upon which the
  base percentage will be computed pursuant to subdivision  five  of  this
  section,  in  each  year  following the first year in which this section
  shall apply to an assessing unit which has adopted its  provisions,  the
  governing  body  of  such assessing unit shall adjust the homestead base
  proportion and the non-homestead base proportion to reflect the addition
  to the assessment roll of new property, additions to or improvements  of
  existing  property  or  formerly  exempt property or the full or partial
  removal from  the  assessment  roll  of  property  by  reason  of  fire,
  demolition,  destruction  or  new  exemption  or any change in the class
  designation of any parcel of real property  subsequent  to  the  taxable
  status  date  of the latest final assessment roll which has been finally
  adopted. The  base  proportions  so  adjusted  shall  be  known  as  the
  homestead base proportion and the non-homestead base proportion.
    (iv)  Except  as  provided  in  paragraph  (b) of this subdivision and
  subdivision four of this section, in any year prior to nineteen  hundred
  eighty-nine  in  which the commissioner certifies to such governing body
  adjusted homestead base  proportions  and  adjusted  non-homestead  base
  proportions,  such governing body shall use such adjusted homestead base
  proportion and adjusted non-homestead base proportion thereafter for the
  purposes of this section until new adjusted homestead  base  proportions
  and adjusted non-homestead base proportions are so certified to it.
    (b)  If,  in  the  year nineteen hundred eighty-nine, the commissioner
  certifies to such governing body adjusted homestead base proportions and
  adjusted non-homestead base proportions, such governing  body  may,  for
  tax  levies  based upon assessment rolls completed and filed in nineteen
  hundred eighty-nine  or  nineteen  hundred  ninety,  use  such  adjusted
  homestead  base  proportion  and  adjusted non-homestead base proportion
  thereafter for the purposes of this section, or  alternatively,  it  may
  use  the  homestead  and  non-homestead  base  proportions, the adjusted
  homestead and non-homestead base proportions  or  the  locally  adjusted
  homestead and non-homestead proportions, whichever are appropriate, used
  for the immediately preceding tax year.
    3.  Adjusted  base  proportions  for  assessment  rolls  completed  in
  nineteen hundred ninety-one or thereafter.
    (a) Current base proportions. (i) For each tax  levy  based  upon  the
  implementation  roll  and  each subsequent roll, the legislative body of
  each approved assessing unit shall determine the current  homestead  and
  non-homestead   base   proportion,   the  current  percentage  and  base
  percentage for the assessing unit  and  each  portion  included  in  its
  boundaries  and  such  alterations made to such current base proportions
  made pursuant to subparagraph (iii) of this paragraph no later than  the
  date  on  which it determines adjusted base proportions pursuant to this
  section.

    (ii) The current base proportion shall be determined pursuant  to  the
  following  formula:  (1)  Divide the current percentage of each class by
  the base percentage of such class.
    (2)  For  each such class, multiply the result from clause one of this
  subparagraph by the local base proportion of such class.
    (3) Sum the products obtained in clause two of this  subparagraph  and
  divide the product for each class by such sum.
    (iii)  Notwithstanding  the  provisions  of  subparagraph (ii) of this
  paragraph, the current base proportion of either class shall not  exceed
  the  adjusted  base  proportion,  base  proportion,  or locally adjusted
  proportion, whichever is appropriate, of the immediately preceding  year
  by  more  than five percent. Where the computation performed pursuant to
  subparagraph (ii) of this paragraph  exceeds  five  percent  for  either
  class,  the  current  base  proportion of such class shall be limited to
  such five percent increase and such legislative  body  shall  alter  the
  current  base  proportions of the remaining class so that the sum of the
  current base proportions equals one.
    (iv) Notwithstanding any  other  provision  of  law,  in  an  approved
  assessing unit in the county of Suffolk and for current base proportions
  to  be  determined  by taxes based on such approved assessing unit's two
  thousand three - two thousand four, two thousand  four  -  two  thousand
  five  and  two  thousand  five  - two thousand six assessment rolls, the
  current base proportion of any class shall not exceed the adjusted  base
  proportion  or  adjusted  proportion,  whichever  is appropriate, of the
  immediately preceding year by more than two percent, or in the  case  of
  the  two thousand five--two thousand six, two thousand six--two thousand
  seven, two thousand seven--two thousand eight, two  thousand  eight--two
  thousand  nine and two thousand twelve--two thousand thirteen assessment
  rolls, one percent. Where the computation of  current  base  proportions
  would otherwise produce such result, the current base proportion of such
  class  or  classes  shall  be limited to such two percent or one percent
  increase whichever is applicable,  and  the  legislative  body  of  such
  approved  assessing  unit  shall  alter  the  current base proportion of
  either class so that the sum of the current base proportions equals one.
    (v) Notwithstanding  any  other  provision  of  law,  in  an  approved
  assessing  unit in the county of Nassau and for current base proportions
  to be determined by taxes based on such approved  assessing  unit's  two
  thousand  four assessment roll, the current base proportion of any class
  shall not exceed the adjusted base proportion  or  adjusted  proportion,
  whichever is appropriate, of the immediately preceding year by more than
  one  percent.    Where the computation of current base proportions would
  otherwise produce such result, the current base proportion of such class
  or classes shall be  limited  to  such  one  percent  increase  and  the
  legislative body of such approved assessing unit shall alter the current
  base  proportion  of  either  class  so that the sum of the current base
  proportions equals one.
    (vi) Notwithstanding any  other  provision  of  law,  in  an  approved
  assessing  unit in the county of Nassau and for current base proportions
  to be determined by taxes based on such approved  assessing  unit's  two
  thousand  five assessment roll, the current base proportion of any class
  shall not exceed the adjusted base proportion  or  adjusted  proportion,
  whichever is appropriate, of the immediately preceding year by more than
  one  percent.  Where  the  computation of current base proportions would
  otherwise produce such result, the current base proportion of such class
  or classes shall be  limited  to  such  one  percent  increase  and  the
  legislative body of such approved assessing unit shall alter the current
  base  proportion  of  either  class  so that the sum of the current base
  proportions equals one.

    (vii) Notwithstanding any other  provision  of  law,  in  an  approved
  assessing  unit in the county of Nassau and for current base proportions
  to be determined by taxes based on such approved  assessing  unit's  two
  thousand  six  assessment roll, the current base proportion of any class
  shall  not  exceed  the adjusted base proportion or adjusted proportion,
  whichever is appropriate, of the immediately preceding year by more than
  one percent. Where the computation of  current  base  proportions  would
  otherwise produce such result, the current base proportion of such class
  or  classes  shall  be  limited  to  such  one  percent increase and the
  legislative body of such approved assessing unit shall alter the current
  base proportion of either class so that the  sum  of  the  current  base
  proportions equals one.
    (viii)  Notwithstanding  any  other  provision  of law, in an approved
  assessing unit in the county of Nassau and for current base  proportions
  to  be  determined  by taxes based on such approved assessing unit's two
  thousand seven assessment roll, the current base proportion of any class
  shall not exceed the adjusted base proportion  or  adjusted  proportion,
  whichever is appropriate, of the immediately preceding year by more than
  one  percent.  Where  the  computation of current base proportions would
  otherwise produce such result, the current base proportion of such class
  or classes shall be  limited  to  such  one  percent  increase  and  the
  legislative body of such approved assessing unit shall alter the current
  base  proportion  of  either  class  so that the sum of the current base
  proportions equals one.
    (ix) Notwithstanding any  other  provision  of  law,  in  an  approved
  assessing  unit in the town of Colonie, county of Albany and for current
  base proportions to be  determined  by  taxes  based  on  such  approved
  assessing  unit's  two  thousand seven assessment roll, the current base
  proportion of any class shall not exceed the adjusted base proportion or
  adjusted  proportion,  whichever  is  appropriate,  of  the  immediately
  preceding  year  by  more  than  one  percent.  Where the computation of
  current base  proportions  would  otherwise  produce  such  result,  the
  current  base  proportion  of  such class or classes shall be limited to
  such one percent increase and the  legislative  body  of  such  approved
  assessing  unit  shall alter the current base proportion of either class
  so that the sum of the current base proportions equals one.
    (x) Notwithstanding  any  other  provision  of  law,  in  an  approved
  assessing  unit in the county of Nassau and for current base proportions
  to be determined by taxes based on such approved  assessing  unit's  two
  thousand eight assessment roll, the current base proportion of any class
  shall  not  exceed  the adjusted base proportion or adjusted proportion,
  whichever is appropriate, of the immediately preceding year by more than
  one percent. Where the computation of  current  base  proportions  would
  otherwise produce such result, the current base proportion of such class
  or  classes  shall  be  limited  to  such  one  percent increase and the
  legislative body of such approved assessing unit shall alter the current
  base proportion of either class so that the  sum  of  the  current  base
  proportions equals one.
    (xi)  Notwithstanding  any  other  provision  of  law,  in an approved
  assessing unit in the county of Nassau and for current base  proportions
  to  be  determined  by taxes based on such approved assessing unit's two
  thousand nine assessment roll, the current base proportion of any  class
  shall  not  exceed  the adjusted base proportion or adjusted proportion,
  whichever is appropriate, of the immediately  preceding  year,  by  more
  than  one  percent.  Where  the  computation of current base proportions
  would otherwise produce such result, the current base proportion of such
  class or classes shall be limited to such one percent increase  and  the
  legislative body of such approved assessing unit shall alter the current

  base  proportion  of  either  class  so that the sum of the current base
  proportions equals one.
    (xii)  Notwithstanding  any  other  provision  of  law, in an approved
  assessing unit in the county of Nassau and for current base  proportions
  to  be  determined  by taxes based on such approved assessing unit's two
  thousand ten assessment roll, the current base proportion of  any  class
  shall  not  exceed  the adjusted base proportion or adjusted proportion,
  whichever is appropriate, of the immediately  preceding  year,  by  more
  than  one percent, provided that such approved assessing unit has passed
  a local law, ordinance  or  resolution  providing  therefor.  Where  the
  computation  of  current  base  proportions would otherwise produce such
  result, the current base proportion of such class or  classes  shall  be
  limited  to  such  one percent increase and the legislative body of such
  approved assessing unit shall  alter  the  current  base  proportion  of
  either  class  so  that the sum of the current base proportion of either
  class equals one.
    (xiii) Notwithstanding any other provision  of  law,  in  an  approved
  assessing  unit in the county of Nassau and for current base proportions
  to be determined by taxes based on such approved  assessing  unit's  two
  thousand  eleven  and  two thousand twelve assessment rolls, the current
  base proportion  of  any  class  shall  not  exceed  the  adjusted  base
  proportion  or  adjusted  proportion,  whichever  is appropriate, of the
  immediately preceding year, by more than one percent, provided that such
  approved assessing unit has passed a local law, ordinance or  resolution
  providing  therefor.  Where  the computation of current base proportions
  would otherwise produce such result, the current base proportion of such
  class or classes shall be limited to such one percent increase  and  the
  legislative body of such approved assessing unit shall alter the current
  base  proportion  of  either  class  so that the sum of the current base
  proportions equals one.
    (b) For the purposes of this section,  the  base  percentage  and  the
  current  percentage of each class and for each portion shall be computed
  pursuant to this subdivision.
    (i) Base percentage. The base  percentage  for  each  class  for  each
  assessing unit and portion thereof shall be determined as follows:
    (1) Determine the estimated market value of each class by dividing the
  taxable  assessed  value  of  the  real  property  in  each class in the
  approved assessing unit and portion thereof appearing on the first final
  assessment  roll  for  which  the  commissioner  has  established  class
  equalization  rates  by  the  class  equalization rate which was finally
  adopted by the  commissioner  for  such  roll.  Provided,  that  if  the
  homestead  and  non-homestead base proportions have been adjusted by the
  governing body of the approved assessing unit so as to reflect  physical
  or  quantity changes occurring after the filing of such final assessment
  roll, the commissioner shall make the same adjustments to the  estimated
  market value of each class determined pursuant to this paragraph.
    (2)  Determine  the  total  estimated  market  value  of  the approved
  assessing unit or portion thereof by summing the estimated market  value
  of each class.
    (3)  Divide  the  estimated  market  value for each class by the total
  estimated market  value  of  the  approved  assessing  unit  or  portion
  thereof.
    Such quotient, as expressed as a percentage to at least four places to
  the  right  of  the  decimal point, shall be the base percentage of each
  class for such approved assessing unit or portion thereof.
    (ii) Current percentage. The current percentage  for  each  class  for
  each assessing unit and portion thereof shall be determined as follows:

    (1) Determine the estimated market value of each class by dividing the
  taxable  assessed  value  of  the  real  property  in  each class in the
  approved assessing unit and portion  thereof  appearing  on  the  latest
  final  assessment  roll  for  which  class  equalization rates have been
  finally adopted by the commissioner by the class equalization rate which
  was finally adopted by the commissioner.
    (2)  Determine  the  total  estimated  market  value  of  the approved
  assessing unit or portion thereof by summing the estimated market  value
  of each class.
    (3)  Divide  the  estimated  market  value for each class by the total
  estimated market  value  of  the  approved  assessing  unit  or  portion
  thereof.
    Such quotient, as expressed as a percentage to at least four places to
  the  right of the decimal point, shall be the current percentage of each
  class for such approved assessing unit or portion thereof.
    (c) Where there was no taxable real property in a class in  a  portion
  on the base assessment roll, the local base proportion, base percentages
  and current percentages for such portion shall be determined as provided
  by  this paragraph for each tax levy based upon an assessment roll filed
  subsequent to the assessment roll on which such property first appears.
    (i) The local base proportions shall be the  adjusted  proportions  or
  adjusted   base   proportions,  whichever  are  appropriate,  determined
  pursuant to this section for the assessment roll on which such  property
  first appears.
    (ii)  The  base  percentage  for  each  class  shall  be determined as
  follows:
    (1) For the class other than the class appearing for the  first  time,
  determine  the  estimated  market value by dividing the taxable assessed
  value of the real property in the class in  the  portion  on  the  final
  assessment  roll  on  which  the  new  class first appeared by the class
  equalization rate determined for such class  in  such  portion  on  such
  roll.
    (2)  For  the  class  appearing  for  the  first  time,  determine the
  estimated market value of such class by dividing  the  taxable  assessed
  value of the real property in such class on the final assessment roll on
  which   such  class  first  appeared  by  the  class  equalization  rate
  determined for such class in the approved assessing unit on  such  final
  assessment roll.
    (3)  Determine  the  total  estimated  market  value of the portion by
  summing the estimated market value of each class.
    (4) Divide the estimated market value for  each  class  by  the  total
  estimated  market value of the portion. Such quotient, as expressed as a
  percentage to at least four places to the right of  the  decimal  point,
  shall be the base percentage of each class for such portion.
    (iii) Current percentages shall be determined as otherwise provided by
  this  section,  except that until the commissioner can determine a class
  equalization  rate  for  the  new  class  in  such  portion,  the  class
  equalization  rate for the class in the approved assessing unit shall be
  used in lieu thereof.
    (d) Adjusted base proportions. No later than five days  subsequent  to
  the  filing  of  the  final assessment roll, or thirty days prior to the
  last date prescribed by law for the first levy of taxes upon  the  final
  assessment  roll,  whichever  is  later,  the  legislative  body of such
  assessing unit shall adjust such current base proportions to reflect the
  addition to the  assessment  roll  of  new  property,  additions  to  or
  improvements  of  existing  property  or formerly exempt property or the
  full or partial removal from the assessment roll of property  by  reason
  of  fire,  demolition, destruction or new exemption or any change in the

  class designation of any parcel  of  real  property  subsequent  to  the
  taxable  status date of the latest final assessment roll for which class
  equalization  rates  have  been  finally  adopted.  The   current   base
  proportions  so  adjusted  shall  be known as the adjusted homestead and
  non-homestead base proportions.
    (e) Upon determination of the  adjusted  homestead  and  non-homestead
  base  proportions,  the  legislative  body  of such assessing unit shall
  within five days notify the commissioner, on  forms  prescribed  by  the
  commissioner,   of   the   adjusted  homestead  and  non-homestead  base
  proportion as computed pursuant to paragraph (c) of this subdivision for
  each class applicable to such assessing unit and each portion  contained
  therein;  the  assessed  value  of  all  property in each class for such
  assessing unit and each portion contained therein;  the  net  change  in
  assessed  value for each class on the assessment roll resulting from the
  additions to or  removals  from  the  assessment  roll  referred  to  in
  paragraph  (c)  of  this  subdivision  for  such assessing unit and each
  portion contained therein; and the net change in assessed value for each
  class on the assessment roll resulting from  changes  other  than  those
  referred to in paragraph (c) of this subdivision for such assessing unit
  and each portion contained therein.
    (f)   The  commissioner  shall  review  such  adjusted  homestead  and
  non-homestead base proportions for accuracy  of  its  determination  and
  compliance  with  the  provisions  of this subdivision. The commissioner
  shall complete its review no later than ninety days after the receipt of
  such  adjusted  homestead  and  non-homestead  base   proportions.   The
  commissioner   shall  notify  the  legislative  body  of  such  approved
  assessing  unit  of  any  adjusted  homestead  and  non-homestead   base
  proportions  to  which  it  objects  and the reasons therefor. A hearing
  shall  be  conducted  by  the  commissioner  within   ten   days   after
  notification  of  such objection. The provisions of section five hundred
  twenty-five of this chapter shall apply  so  far  as  practicable  to  a
  hearing under this section. After the hearing, if the commissioner finds
  that the adjusted homestead and non-homestead base proportions have been
  determined  incorrectly,  it  shall direct the local legislative body to
  redetermine the adjusted homestead and non-homestead base proportions in
  compliance with its findings.
    (g) If the legislative body of the approved assessing  unit  discovers
  that  a mathematical error was made in the determination of the adjusted
  homestead and non-homestead base proportions,  or  is  directed  by  the
  commissioner  after  a hearing to redetermine the adjusted homestead and
  non-homestead  base  proportions,  it  shall  redetermine  the  adjusted
  homestead  and non-homestead base proportions prior to the levy of taxes
  for that fiscal year. If the redetermination cannot be made prior to the
  extension of taxes for that fiscal year,  the  tax  levying  body  shall
  adjust  the  tax  levy  for  the  ensuing fiscal year to account for the
  improper apportionment of taxes which resulted from  the  error  in  the
  determination   of   the   adjusted  homestead  and  non-homestead  base
  proportions, upon notice to the commissioner.
    (h) Where there is a new portion that  did  not  appear  on  the  base
  assessment roll, the local base proportion, base percentages and current
  percentages  for  each  class  in  such  portion  shall be determined as
  provided in paragraph (c) of this subdivision  for  a  new  class  in  a
  portion.
    4.  Locally-adjusted  proportions. (a) In the first year in which this
  section applies, the governing body of such assessing unit may alter the
  homestead base proportion of such assessing unit or for any  portion  by
  subtracting  the  homestead  base proportion from the initial percentage
  for the homestead class and multiplying the difference by  ten  percent,

  twenty  percent,  twenty-five  percent,  thirty  percent, forty percent,
  fifty percent, sixty percent,  seventy  percent,  seventy-five  percent,
  eighty  percent,  ninety  percent  or  one  hundred percent; the product
  thereof  shall  be  added  to the homestead base proportion and such sum
  shall be the locally-adjusted homestead proportion, which shall be  used
  for all purposes of this section until a new locally adjusted proportion
  is  adopted  by  such governing body or until an adjusted homestead base
  proportion   is   determined   by   such   governing   body.   Where   a
  locally-adjusted  homestead  proportion  is established pursuant to this
  paragraph, the locally-adjusted non-homestead proportion shall be  equal
  to  the difference between the whole number one and the locally-adjusted
  homestead proportion.
    (b) In each year after the first year in which  this  section  applies
  and   until   an   adjusted   homestead  base  proportion  and  adjusted
  non-homestead base proportion are determined by the governing body,  the
  governing   body   may   alter   the   homestead   base   proportion  or
  locally-adjusted  homestead  proportion,  whichever  was  used  in   the
  immediately   preceding   levy,   by  subtracting  such  homestead  base
  proportion from the interim  percentage  for  the  homestead  class  and
  multiplying  the  difference by ten percent, twenty percent, twenty-five
  percent, thirty percent, forty percent, fifty  percent,  sixty  percent,
  seventy percent, seventy-five percent, eighty percent, ninety percent or
  one  hundred  percent;  the  product  thereof  shall  be  added  to such
  proportion  and  such  sum  shall  be  the  locally-adjusted   homestead
  proportion, which shall be used for the purposes of this section until a
  new  adjusted  homestead  base proportion is determined by the governing
  body. Where  a  locally-adjusted  homestead  proportion  is  established
  pursuant   to   this   paragraph,   the  locally-adjusted  non-homestead
  proportion shall be equal to the difference between the whole number one
  and the locally-adjusted homestead proportion.
    (c) When the governing body  determines  an  adjusted  homestead  base
  proportion   and   an   adjusted   non-homestead  base  proportion,  the
  locally-adjusted homestead proportion and locally-adjusted non-homestead
  proportion used in the immediately preceding tax levy shall no longer be
  used for the purposes of this section. The governing body may alter such
  adjusted homestead base proportion of such assessing  unit  or  for  any
  portion  by  subtracting such proportion from the current percentage for
  the homestead class and  multiplying  the  difference  by  ten  percent,
  twenty  percent,  twenty-five  percent,  thirty  percent, forty percent,
  fifty percent, sixty percent,  seventy  percent,  seventy-five  percent,
  eighty  percent,  ninety  percent  or  one  hundred percent; the product
  thereof shall be added to such proportion and  such  sum  shall  be  the
  locally-adjusted  homestead  proportion,  which  shall  be  used for the
  purposes of this section until a new adjusted homestead base  proportion
  is  determined by the governing body. Where a locally-adjusted homestead
  proportion   is   established   pursuant   to   this   paragraph,    the
  locally-adjusted   non-homestead   proportion  shall  be  equal  to  the
  difference  between  the  whole  number  one  and  the  locally-adjusted
  homestead proportion.
    5.  Assessing  unit  levies.  The governing body of each such approved
  assessing unit shall, in  each  year  in  which  this  section  applies,
  allocate  to  the homestead class a share of taxes levied by it equal to
  the  applicable  homestead  base  proportion,  adjusted  homestead  base
  proportion  or  locally-adjusted  homestead proportion for the assessing
  unit or portion thereof. The remainder of such levies shall be allocated
  to the non-homestead class utilizing the non-homestead base  proportion,
  adjusted non-homestead base proportion or locally-adjusted non-homestead
  proportion, as appropriate.

    6.  Levies  in  school  districts  wholly contained within an approved
  assessing unit and counties which are approved assessing units. (a)  The
  governing body of any approved assessing unit other than a county, which
  has adopted the provisions of this section shall annually certify to the
  chief  fiscal  officer  of  each school district wholly contained within
  such assessing unit and to the commissioner,  the  applicable  homestead
  base  proportions and non-homestead base proportions, adjusted homestead
  and  non-homestead  base  proportions  or   locally-adjusted   homestead
  proportions   and   locally-adjusted   non-homestead  proportions.  Such
  certification shall be made at the same time  as  the  delivery  of  the
  assessment roll to such school district.
    (b)  The  governing  body  of  any  approved assessing unit which is a
  county and has adopted the provisions of  this  section  shall  annually
  certify  to  the chief fiscal officer of such county, to such officer of
  each city, village, town or school district which levies  taxes  on  its
  roll,  and to the commissioner, the applicable homestead base proportion
  and non-homestead base proportion, adjusted homestead and  non-homestead
  base   proportion   or   locally   adjusted   homestead  proportion  and
  locally-adjusted non-homestead proportion. Such certification  shall  be
  made  at  the  same  time as the delivery of the assessment roll to such
  county, city, village, town, or school district.
    (c) Each such officer shall allocate, to the homestead class  of  such
  portion,  a  share  of the tax levied on such portion in accordance with
  the other applicable provisions of law  equal  to  such  homestead  base
  proportion,  adjusted  homestead  base  proportion,  or locally-adjusted
  homestead proportion. The remainder of such levy shall be  allocated  to
  the  non-homestead  class  utilizing  the non-homestead base proportion,
  non-homestead   adjusted   base    proportion,    or    locally-adjusted
  non-homestead proportion, as appropriate.
    (i)  For  taxes  levied  based  on assessment rolls completed prior to
  nineteen hundred eighty-nine, unless a  new  locally-adjusted  homestead
  proportion and locally-adjusted non-homestead proportion is certified to
  such  an  officer  by  such  governing  body,  in  any year in which the
  commissioner certifies to such an officer  an  adjusted  homestead  base
  proportion  and  adjusted  non-homestead  base  proportion, such officer
  shall  use  such  adjusted  homestead  base  proportion   and   adjusted
  non-homestead  base  proportion  thereafter  for  the  purposes  of this
  section until a new adjusted  homestead  base  proportion  and  adjusted
  non-homestead base proportion are so certified.
    (ii)  If,  in  the year nineteen hundred eighty-nine, the commissioner
  certifies adjusted homestead base proportions and adjusted non-homestead
  base proportions, the governing body of the approved assessing unit may,
  for tax levies based  upon  assessment  rolls  completed  and  filed  in
  nineteen  hundred  eighty-nine  or  nineteen  hundred  ninety,  use such
  adjusted homestead and non-homestead base proportions for  the  purposes
  of this paragraph, or alternatively, such body may use the homestead and
  non-homestead  base  proportions,  the  locally  adjusted  homestead and
  non-homestead proportions or the adjusted  homestead  and  non-homestead
  base  proportions,  whichever  is  appropriate, used for the immediately
  preceding tax year.
    (iii) For taxes levied based on assessment rolls completed  and  filed
  in  nineteen  hundred  ninety-one  and thereafter, the officer shall use
  such  base  proportions,  adjusted  homestead  and  non-homestead   base
  proportions  or locally adjusted homestead and non-homestead proportions
  as are certified to him in that year by  the  legislative  body  of  the
  approved assessing unit, pursuant to the requirements of this section.
    7.  Annual  certification  by  approved assessing units. The governing
  body of any approved assessing unit, other than  a  village,  which  has

  adopted  the  provisions  of  this section shall certify annually to the
  school authorities of each school district which contains such assessing
  unit or a portion thereof that the local law adopting the provisions  of
  this  section  is  in  effect.  Such  certification  shall set forth the
  homestead and non-homestead base proportions established for the  school
  district   portion,   the  adjusted  homestead  and  non-homestead  base
  proportions  or,  if  locally  adjusted  homestead   and   non-homestead
  proportions  have  been  established  for  such  portion,  such  locally
  adjusted  homestead  and   non-homestead   proportions,   whichever   is
  applicable.  Such  certification  shall  be made at the same time as the
  delivery of the current assessment roll to such school district.
    8. Placing on or removal from assessment roll. Nothing in this section
  shall prevent placing on the assessment roll new property, additions  to
  or  improvements of existing property or formerly exempt property or the
  full or partial removal from the roll of property  by  reason  of  fire,
  demolition, destruction or new exemption.
    9.  Rescission.  The  governing body of any approved assessing unit or
  eligible non-assessing unit village which has adopted the provisions  of
  this section may by local law without referendum, no later than the last
  date  prescribed by law for the levy of taxes upon an assessment roll to
  which it would otherwise be applicable, determine that the provisions of
  this section shall no longer apply  to  any  subsequent  levies  on  its
  assessment  roll.  A  copy  of  such  local law shall be provided to the
  municipal corporations, bodies and officers receiving  copies  of  local
  laws enacted pursuant to subdivision one of this section.
    10.  Determination. The determination of inclusion within or exclusion
  from the homestead class or non-homestead class  for  purposes  of  this
  section  shall  be  subject  to  administrative  and  judicial review as
  provided by law for review of assessments.