2022 New York Laws
RPT - Real Property Tax
Article 18 - Preservation of Class Share of Taxes in Municipal Corporations Except Counties Within a City, Included Within the Boundaries of a Special A
1803 - Base Proportions and Adjusted Proportions; Determinations.

§  1803. Base proportions and adjusted proportions; determinations. 1.
Base proportion. The legislative body of  each  special  assessing  unit
shall establish the base proportion for each class and a base proportion
for  each  class  for  each  portion  and  each  town and county special
district and zone of assessment included within its boundaries.
  2. Adjusted proportions. (a) For assessment rolls prepared during  and
after   nineteen   hundred   eighty-two   and  before  nineteen  hundred
ninety-one, and for assessment rolls prepared after two thousand one for
purposes  of  all  county  and  town  special  districts  and  zones  of
assessment,  the  legislative  body of each special assessing unit shall
adjust such 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 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;
provided, however, that the legislative body of each  special  assessing
unit  may  further  alter  the  base  proportions,  as  so  adjusted, in
accordance with the provisions of paragraph (b) of this subdivision.
  (b) Any further such alterations for any class in  any  year  may  not
exceed five percent of the base proportions or adjusted proportions used
for  the  immediately preceding tax levy, provided that in each year the
sum of any such proportions for such special assessing unit  or  portion
thereof,  or  town  or  county  special  district  or zone of assessment
included therein, shall equal  one.  Such  alterations  may  vary  among
portions and among town and county special districts; provided, however,
that  for town and county special districts and zones of assessment, any
such alterations shall not be inconsistent with any changes in the value
of the class in the special district as indicated by the assessed  value
of  the  class  in  the  special  district  and  the most relevant class
equalization rates certified by the  commissioner  pursuant  to  section
twelve hundred twelve of this chapter.
  3.  Town and county special districts. For purposes of town and county
special districts that are not portions, the base  proportion  shall  be
determined by using the final assessment roll filed in calendar year two
thousand  one.  The  base proportion of a zone of assessment established
from the territory of a prior district,  as  such  term  is  defined  in
paragraph  (f) of subdivision one of section four of chapter six hundred
eighty-five of the laws of two thousand three, shall  be  determined  by
using  the  base proportion of the prior district with such adjustments,
if any as are required  by  paragraph  a  of  subdivision  two  of  this
section.