NY Real Prop Tax L § 1902 (2021)
2021 New York Laws RPT - Real Property Tax Article 19 - Preservation of Class Share of Taxes Other Than in Special Assessing Units 1902 - Certification of Assessing Units.

§  1902.  Certification  of  assessing units. 1. Whenever an assessing   unit other than a special assessing unit or an approved  assessing  unit   which  has  or  has  had  in  effect  a  local  law  adopted pursuant to   subdivision one of  section  nineteen  hundred  three  of  this  article   undertakes  a  revaluation  or  an  update,  the  governing body of such   assessing unit may  apply  to  the  commissioner  for  certification  or   recertification  as an "approved assessing unit". The commissioner shall   monitor the progress of such revaluation or update for  the  purpose  of   determining  whether  or  not  such  assessing unit will be eligible for   certification or recertification as an approved assessing unit.2. Upon application by the governing body of any assessing unit, filed   no later than one hundred twenty days prior to  the  completion  of  the   first  tentative  assessment  roll  on  which such revaluation or update   shall be entered, the commissioner shall  certify  or  recertify  as  an   approved  assessing  unit  any such assessing unit which has completed a   revaluation or update. Such certification or  recertification  shall  be   based on the first assessment roll on which the revaluation or update is   entered,  provided  however,  if such revaluation was completed prior to   December thirty-first, nineteen hundred eighty-one,  such  certification   shall  be based upon the latest completed assessment roll. A revaluation   or an update shall be deemed  to  be  completed  when  its  results  are   available  for  entry  on a tentative assessment roll. The last date for   filing of  an  application  for  certification  may  be  waived  by  the   commissioner,  if circumstances warrant. Notice of such certification or   recertification, or denial thereof, shall be filed by  the  commissioner   with  the  chief  executive officer of such assessing unit no later than   thirty days prior to the completion of the  first  tentative  assessment   roll following application pursuant to this subdivision.3.  Upon filing an application for approved assessing unit status, the   governing body of a city, town or county shall  forward  to  the  school   authorities of each school district located partially in such city, town   or  county  a  notice  prepared  by  the  commissioner  summarizing  the   provisions of section nineteen  hundred  three-a  of  this  article  and   specifying  the  last  date  provided  for in subdivision one of section   nineteen hundred three-a of this article for the school  authorities  to   file  a  notice  of  intent to use homestead and non-homestead tax rates   with each assessor who prepares an assessment  roll  used  to  levy  the   school district's taxes.4.  If the governing body of an approved assessing unit fails to adopt   the provisions of section nineteen hundred three of this article  so  as   to  apply  to  the revaluation or update specified in subdivision two of   this section, the certification of the  approved  assessing  unit  shall   expire.  Nothing  contained  herein shall be construed so as to prohibit   such an assessing unit from reapplying for certification as an  approved   assessing unit on the basis of a future revaluation or update.