Relates to certain assessment methods and standards; provides that in no instance shall any portion or segment of parcels in each assessing unit be assessed separately from any other portion or segment of parcels located within the same assessing unit for use on an assessment roll for a particular taxable status year.
STATE OF NEW YORK
________________________________________________________________________
2737
2009-2010 Regular Sessions
IN ASSEMBLY
January 21, 2009
___________
Introduced by M. of A. CALHOUN -- read once and referred to the Commit-
tee on Real Property Taxation
AN ACT to amend the real property tax law, in relation to certain
assessment methods and standards
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Subdivision 2 of section 305 of the real property tax law,
2 as added by chapter 1057 of the laws of 1981, is amended to read as
3 follows:
4 2. (a) All real property in each assessing unit shall be assessed at a
5 uniform percentage of value (fractional assessment) except that, if the
6 administrative code of a city with a population of one million or more
7 permitted, prior to January first, nineteen hundred eighty-one, a clas-
8 sified assessment standard, such standard shall govern unless such city
9 by local law shall elect to be governed by the provisions of this
10 section.
11 (b) In no instance shall any portion or segment of parcels in each
12 assessing unit be assessed separately from any other portion or segment
13 of parcels located within the same assessing unit for use on an assess-
14 ment roll for a particular taxable status year.
15 (c) Notwithstanding the provisions of paragraph (b) of this subdivi-
16 sion, nothing in this section shall preclude an assessor from collecting
17 revaluation data over the course of more than one year for compilation
18 of tentative assessment roll data when a reassessment is conducted.
19 § 2. This act shall take effect immediately and shall apply to assess-
20 ment rolls prepared on the basis of taxable status dates occurring on or
21 after such date.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD02423-01-9
