STATE OF NEW YORK
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254
2009-2010 Regular Sessions
IN SENATE(Prefiled)
January 7, 2009
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Introduced by Sen. LITTLE -- read twice and ordered printed, and when
printed to be committed to the Committee on Local Government
AN ACT to amend the real property tax law, in relation to directing the
state board of real property services to establish a uniform assess-
ment code
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Paragraphs (n), (o), (p) and (q) of subdivision 1 of
2 section 202 of the real property tax law, paragraph (n) as relettered by
3 chapter 833 of the laws of 1960, paragraph (o) as added by chapter 716
4 of the laws of 1990, paragraph (p) as added by chapter 166 of the laws
5 of 1991 and paragraph (q) as added by chapter 450 of the laws of 2004,
6 are amended and a new paragraph (r) is added to read as follows:
7 (n) Exercise and perform such other powers and duties as may be
8 conferred or imposed on it by law[.];
9 (o) monitor the quality of local assessment practices by individual
10 assessing units[.];
11 (p) impose, collect and receive such charges or fees as may be author-
12 ized by statute[.];
13 (q) Promulgate rules and regulations for the ascertainment and report-
14 ing of "assessment record billing owner" information, as defined in
15 section one hundred three of the eminent domain procedure law, for the
16 purposes of the administration of said law[.];
17 (r) Promulgate a uniform assessment code.
18 § 2. The real property tax law is amended by adding a new section 303
19 to read as follows:
20 § 303. Uniform assessment code. The state board shall, in its rules,
21 promulgate a uniform assessment code for the assessment of real proper-
22 ty. Such code shall include, but not be limited to, standards for the
23 valuation of property, maintenance of information, schedules for the
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD00961-01-9
S. 254 2
1 appraisals of property and maintenance of uniformity of assessments.
2 Counties may, in their discretion, adopt such code for the cities, towns
3 and villages located within that county. Counties may enforce compliance
4 with the code by any appropriate means including, but not limited to,
5 the equalization of individual assessments and the reappraisal of
6 parcels.
7 § 3. This act shall take effect immediately.
