STATE OF NEW YORK
________________________________________________________________________
10080
IN ASSEMBLY
March 3, 2010
___________
Introduced by M. of A. RABBITT -- read once and referred to the Commit-
tee on Real Property Taxation
AN ACT to amend the real property tax law, in relation to restructuring
the current aid program to encourage full value reassessments
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Paragraphs (a), (b) and (c) of subdivision 1 and subdivi-
2 sion 2 of section 1573 of the real property tax law, paragraph (a) of
3 subdivision 1 as amended and paragraphs (b) and (c) of subdivision 1 as
4 added by chapter 309 of the laws of 1996, subdivision 2 as amended by
5 chapter 655 of the laws of 2004 and paragraph (a) of subdivision 2 as
6 amended by chapter 212 of the laws of 2006, are amended to read as
7 follows:
8 (a) the assessing unit has satisfied standards of quality assessment
9 administration, as established by the state board pursuant to regu-
10 lations promulgated by the state board, subject to the approval of the
11 director of the budget[. Such rules shall be based upon but not limited
12 to the following criteria:
13 (i) quality and maintenance of valuation data;
14 (ii) presentation of public information and data;
15 (iii) administration of exemptions;
16 (iv) an acceptable level of assessment uniformity as measured annually
17 by the state board; and
18 (v) compliance with statutes and rules.] and has implemented a revalu-
19 ation pursuant to an approved plan as provided in this subdivision;
20 (b) [any revaluation or update of assessments, implemented on an
21 assessment roll finalized after the first day of January, nineteen
22 hundred ninety-six,] the revaluation is at one hundred percent of value;
23 however, in special assessing units the revaluation or update of assess-
24 ments must be at a uniform percentage of value for each class;
25 (c) [the assessing unit has published, on the tentative assessment
26 roll, the uniform percentage of value at which all real property is
27 assessed, or in special assessing units, the uniform percentage of value
28 at which each class of property is assessed] the revaluation was imple-
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD16114-01-0
A. 10080 2
1 mented pursuant to a plan, approved pursuant to the rules of the state
2 board, of not less than four years that provides, at a minimum, for a
3 revaluation in the first and last year of such plan, but in no case less
4 than once every four years, and for inventory data to be collected at
5 least once every six years;
6 2. (a) State assistance pursuant to subdivision one of this section
7 shall be payable [as follows] in an amount not to exceed five dollars
8 per parcel for [each separately assessed parcel appearing on the appli-
9 cable] an assessment roll[, excluding] upon which a revaluation is
10 implemented in accordance with an approved plan, and not to exceed two
11 dollars per parcel for any assessment roll upon which a revaluation is
12 not implemented in accordance with an approved plan. The amount payable
13 on a per parcel basis shall exclude parcels which are wholly exempt or
14 assessed by the state board[: (a) Triennial aid shall be payable when
15 the state board determines that the assessing unit has implemented a
16 revaluation or update that includes the reinspection and reappraisal of
17 all locally assessed properties. However, no assessing unit may qualify
18 for this payment more than once in a three year period, and no aid may
19 be paid pursuant to this paragraph with respect to any assessment roll
20 filed after the year two thousand eleven.
21 (b) (i) Annual aid shall be payable when the state board determines
22 that the assessing unit has maintained an equitable assessment roll.
23 Such determination shall be made in accordance with standards estab-
24 lished pursuant to regulations promulgated by the state board, subject
25 to the approval of the director of the budget, and shall be based upon
26 criteria including but not limited to:
27 (A) annually maintaining assessments at the percentage of value speci-
28 fied in subdivision one of this section;
29 (B) annually conducting a systematic analysis of all locally assessed
30 properties using a methodology specified in such regulations;
31 (C) annually revising assessments as necessary to maintain the stated
32 uniform percentage of value; and
33 (D) implementing a local program for physically inspecting and reap-
34 praising each parcel at least once every six years.
35 (E) Such standards shall contain ranges of acceptable performance as
36 determined by the state board in accordance with nationally recognized
37 assessment methods.
38 (ii) No aid shall be paid pursuant to this paragraph with respect to
39 any assessment roll which receives triennial aid pursuant to paragraph
40 (a) of this subdivision].
41 [(iii)] (b) Any assessing unit that fails to implement a revaluation
42 as prescribed in an approved plan shall remit to the state the full
43 amount of any state aid received pursuant to this subdivision for the
44 assessment rolls following the one upon which the most recent revalu-
45 ation was implemented.
46 (c) Nothing in this subdivision shall be deemed to prevent an assess-
47 ing unit from withdrawing from an approved plan. Any assessing unit that
48 does so shall only be responsible for remission of per parcel payments
49 for non-revaluation years.
50 (d) No grant awarded to any individual assessing unit in any given
51 year pursuant to this subdivision shall exceed five hundred thousand
52 dollars.
53 § 2. This act shall take effect immediately and shall apply to assess-
54 ment rolls with taxable status dates occurring on and after March 1,
55 2010.
