NY Real Prop Tax L § 579 (2021)
2021 New York Laws RPT - Real Property Tax Article 5 - Assessment Procedure Title 4 - Miscellaneous Provisions 579 - Coordinated Assessment Programs.

§  579.  Coordinated assessment programs. 1. Establishment of program. Two or more assessing units, except villages, within the same county  or adjoining  counties  may  establish  a  coordinated  assessment program, without referendum, by entering into an agreement meeting  the  criteria set  forth  in  this section at least forty-five days before the taxable status date of the first assessment roll to which  such  program  is  to apply.  Any  agreement  entered into hereunder shall be approved by each participating assessing unit by a majority vote of the  voting  strength of its governing body. A copy of each such agreement shall be filed with the  commissioner on or before such taxable status date. As used in this section, the term "voting strength" has the meaning set forth in section one hundred nineteen-n of the general municipal law.   2. Types of  agreements.  (a)  Coordinated  assessment  programs  with direct county involvement. Two or more assessing units, except villages, within the same county may establish a coordinated assessment program by entering  into an agreement with the county pursuant to subdivision four of section one thousand five hundred thirty-seven of this chapter, which provides for the county to provide assessment services  to  all  of  the participating   assessing  units,  and  which  contains  the  additional provisions set forth in this section.  (b) Coordinated assessment programs without direct county involvement. Two or more assessing units, except villages, within the same county  or adjoining  counties  may  establish  a coordinated assessment program by jointly entering into a municipal cooperative agreement between or among themselves pursuant to section five hundred seventy-six  of  this  title and  article  five-G  of the general municipal law, which provides for a single assessor to be appointed to hold the office of  assessor  in  all the  participating  assessing  units,  and which contains the additional provisions set forth in this section.  (c) No agreement pursuant to this section may be entered  into  by  an assessing unit which has retained elective assessors.   2-a.  When  an  assessing  unit  is  required to change its assessment calendar in order to comply with the requirements of  paragraph  (c)  of subdivision  three of this section, the establishment of the coordinated assessment program shall be deemed contingent upon the implementation of the required assessment calendar changes pursuant to law.   3. Additional provisions. In addition to  any  other  requirements  of law, an agreement for a coordinated assessment program shall provide for the following:  (a) Single assessor. Effective no later than sixty days after the date on  which  the  agreement  is  effective,  the  same individual shall be appointed to hold the office of the assessor in  all  of  the  assessing units  participating  in the coordinated assessment program. The term of office of such assessor shall be such term as set forth in section three hundred ten of this chapter. Upon the expiration  of  the  term  of  the assessor  so  appointed,  or in the event that the assessor so appointed shall resign or otherwise be  unable  to  remain  in  office,  a  single individual  shall  be  appointed  to  succeed  him  or  her  in  all the participating assessing units.  (b) Standard of assessment. Effective with the first  assessment  roll produced  pursuant  to this section, all real property shall be assessed at the same uniform percentage of value in all of  the  assessing  units participating  in the coordinated assessment program throughout the term of the agreement.  Such percentage may be expressly  prescribed  by  the agreement.  (c)  Assessment  calendar.  The  dates  applicable  to  the assessment process in each participating assessing unit, including  taxable  status date, and the dates for the filing of the tentative and final assessment  rolls,  shall  be  as provided in this article and article three of this chapter.   4.   Modifications   of   existing   programs.  (a)  Addition  of  new participants.  An agreement for a coordinated assessment program may  be amended  to add one or more eligible assessing units to the program. The amended agreement shall be approved in the same manner  as  an  original agreement; provided that the amended agreement must be approved at least forty-five  days  before the taxable status date of the first assessment roll to which the amended agreement is to apply. A copy of  the  amended agreement shall be filed with the commissioner on or before such taxable status date.  (b)  Withdrawal of participants. An assessing unit may withdraw from a coordinated assessment program by local  law  or  resolution;  provided, however,  that  the local law or resolution providing for the withdrawal must be approved by a majority of the voting strength of  its  governing body  at  least  forty-five  days  before the taxable status date of the first assessment roll to which  it  is  to  apply  and  filed  with  the commissioner  on or before such taxable status date. Upon the withdrawal of  an  assessing  unit  from  a  coordinated  assessment  program,  the agreement  between  or  among the remaining participants shall be deemed amended to  remove  any  references  to  the  assessing  unit  that  has withdrawn.  (c)  Termination  of  program. A coordinated assessment program may be terminated (i) by the adoption of local laws  or  resolutions  providing for  the  termination  of  the  program by at least fifty percent of the participating assessing units; or (ii) in the case  of  a  program  with direct  county involvement, by the adoption by the county of a local law or resolution providing for the termination of  the  program;  provided, however, that in either case the local laws or resolutions providing for the termination must be approved by a majority of the voting strength of its  governing  body  at least forty-five days before the taxable status date of the first assessment roll to which it is to apply and filed with the commissioner on or before such taxable status date.  (d) Automatic termination of program. A coordinated assessment program shall be automatically terminated in the event the commissioner  becomes aware,  on  or  before the taxable status date of the assessment roll to which such program applies,  that  the  same  individual  is  no  longer serving  as  assessor  in  all  of  the  assessing units that comprise a coordinated assessment program.  (e) Continuation of program. A coordinated assessment program shall be deemed to continue unless it is so terminated pursuant to paragraphs (c) or (d) of this subdivision.   5. Equalization. In addition to the provisions set  forth  in  article twelve   of   this  chapter,  state  equalization  for  assessing  units participating in a coordinated assessment program shall  be  subject  to the following:  (a)  Market value surveys. For any market value survey commenced after the first  assessment  roll  produced  pursuant  to  this  section,  the commissioner  shall  conduct  a common market value survey including all the assessing units participating in the program, using  data  collected pursuant to subdivision three of section twelve hundred of this chapter.  (b)  Equalization  rates.  The  commissioner  shall establish the same equalization rate which is to be applicable  to  all  of  the  assessing units  participating  in  a coordinated assessment program. Equalization rates shall be established in accordance with  the  provisions  of  this section  beginning  with  the  first  assessment  roll  prepared  by the coordinated  assessment  program.  If  the  commissioner  is  unable  to establish  an  equalization rate prior to the levy of taxes on the first  assessment rolls prepared for  a  coordinated  assessment  program,  the commissioner shall establish special equalization rates as follows:  (i) For the apportionment of school taxes pursuant to article thirteen of  this chapter, such rate shall be the quotient of the aggregate total assessed  value  of  taxable  real  property  on  the  assessment  rolls completed  by  the  assessing  units  in  the  year  prior  to the first assessment rolls of the coordinated assessment program  divided  by  the aggregate   full   value  estimate  for  the  assessment  rolls  of  the participating municipalities in the coordinated  assessment  program  as established in the market value survey with the same full value standard as  the  other  special equalization rates certified by the commissioner for that apportionment; this quotient shall be adjusted for  a  material change in level of assessment occurring on the first assessment rolls of the coordinated assessment program.  (ii)  For  the  apportionment of county taxes pursuant to title two of article eight of this chapter, such rate shall be the  quotient  of  the aggregate   total  assessed  value  of  taxable  real  property  on  the assessment rolls completed by the assessing units in the year  prior  to the first assessment rolls of the coordinated assessment program divided by  the  aggregate  full  value estimate for the assessment rolls of the participating municipalities in the coordinated  assessment  program  as established in the market value survey with the same full value standard as the other county equalization rates certified by the commissioner for that  apportionment;  this  quotient shall be adjusted for any change in level of assessment occurring on  the  first  assessment  rolls  of  the coordinated assessment program.  (c) Administrative review. (i) If an assessing unit participating in a coordinated  assessment  program files a complaint with the commissioner against a tentative  equalization  rate,  it  shall  simultaneously,  in addition  to  any  other requirement, serve a copy of its complaint upon all  the  other  assessing  units  participating  in   the   coordinated assessment  program. Where such a complaint has been filed, the assessor shall be authorized to provide the specific parcel objections in support of the complaint.  (ii) If an assessing unit participating in  a  coordinated  assessment program  should  wish  to support, object to, or express an opinion on a complaint filed by another assessing unit participating in the  program, it shall have the right to file written statements with the commissioner on  or  before the date on which the complaint is scheduled to be heard. Simultaneously, a copy of any such statements shall be  served  by  that assessing unit upon all the other participating assessing units.  (iii)  Any  change made to the tentative equalization rate as a result of administrative  review  shall  apply  to  all  of  the  participating assessing units.  (d)   Judicial  review.  If  an  assessing  unit  participating  in  a coordinated assessment program petitions for judicial review of a  final equalization rate, a copy of its petition shall simultaneously be served by that assessing unit upon the other participating assessing units. Any change  made to the final equalization rate as a result of such judicial review shall apply to all of the participating assessing units.  (e) Where the commissioner prepares the  same  equalization  rate  for participating municipalities pursuant to this subdivision, in conducting the  market value survey pursuant to article twelve of this chapter, the commissioner may treat the coordinated assessment program  as  a  single survey unit.   6.  Rules.  The  commissioner  may  promulgate  such  rules  as may be necessary to implement the provisions of this section.