NY Real Prop Tax L § 1803-B (2021)
2021 New York Laws RPT - Real Property Tax Article 18 - Preservation of Class Share of Taxes in Municipal Corporations Except Counties Within a City, Included Within the Boundaries of a Special A 1803-B - Allocation of Taxes Among Classes.

§ 1803-b. Allocation of taxes among classes. 1. (a) Beginning with the levy  of  taxes  on the first assessment roll with a taxable status date occurring on or after December third, nineteen hundred  eighty-one,  the legislative body of any special assessing unit which is not a city shall annually  certify  the  base  proportion,  adjusted  base  proportion or adjusted proportion, whichever  is  appropriate,  for  each  such  class applicable  to  such  special  assessing  unit  and  to each portion and beginning with the levy of taxes on the assessment  roll  completed  and filed in two thousand one, to each town and county special district, and effective  for  the  levy  of  taxes on the first assessment roll with a taxable status date after December thirty-first, two thousand two,  each zone  of  assessment,  to  the chief fiscal officer of the county and of each town and school district and to the chief fiscal  officer  of  each city  and  of each village which uses the assessment roll of the special assessing unit for the levy of taxes. Such certifications shall also  be filed  with  the  commissioner.  Such certification shall be made at the same time as the delivery of the assessment roll to such county, cities, villages, towns, or school districts.  (b) Beginning with the levy of taxes on the first assessment roll with a taxable status date occurring on or  after  December  third,  nineteen hundred  eighty-one,  the legislative body of any special assessing unit which is a city shall annually certify  the  base  proportion,  adjusted base  proportion  or  adjusted proportion, whichever is appropriate, for each such class applicable  to  such  special  assessing  unit,  to  the commissioner  of  finance of such city. Such certification shall also be filed with the commissioner at the same time.  (c) Beginning with the levy of taxes on the first assessment roll with a taxable status  date  later  than  December  third,  nineteen  hundred eighty-one, the legislative body of each such special assessing unit and each  municipal corporation, except a county wholly within a city, which includes a portion of such special assessing unit and which levies taxes on the assessment roll of such special assessing  unit,  shall  annually allocate  to each such class a share of such municipal corporation's tax equal to the base  proportion,  adjusted  base  proportion  or  adjusted proportion  as  certified  in accordance with paragraph (a) or paragraph (b) hereof.  (d) For purposes of the allocation of taxes among classes in a town or county special district that is not a portion, or a zone  of  assessment located  within  a  special assessing unit that is not a city, beginning with the levy of taxes on the  first  assessment  roll  with  a  taxable status  date after December third, two thousand, the legislative body of each such special assessing unit shall annually allocate to  each  class located within such special district and effective for the levy of taxes on  the  first assessment roll with a taxable status date after December thirty-first, two thousand two, each zone of assessment, a share of such special district's or  zone  of  assessment's  tax  equal  to  the  base proportion  or  adjusted  proportion  as  certified  in  accordance with paragraph (a) of this subdivision.   2. (a) Any city wholly situated in  a  special  assessing  unit  which would  otherwise  be  governed  by the provisions of article nineteen of this chapter shall be governed by the provisions of this article  if  it adopts a local law providing that such city taxes shall be levied on the roll  of the special assessing unit. Such local law shall be adopted not later than sixty days before the last date for the levy of its taxes.  A copy  of  such  local  law  shall  be  furnished to the assessor of such special assessing unit within thirty days after its  adoption.  In  such event,  such  special  assessing  unit shall deliver that portion of its roll applicable to such city. Any local law  adopted  pursuant  to  this  subdivision  shall  be  effective  for  all  subsequent  tax years until repealed by such city.  (b)  Any  village  wholly  situated  in a special assessing unit which would otherwise be governed by the provisions  of  article  nineteen  of this  chapter  shall be governed by the provisions of this article if it adopts a local law as provided in subdivision three of section  fourteen hundred two of this chapter.   3. In a special assessing unit which is not a city, the governing body of  any school district, and the legislative body of any village or city which has elected to be governed by the provisions of this article, may, by adopting a  local  law,  or  in  the  case  of  school  districts,  a resolution,  allocate to class one property that share of such municipal corporation's tax levy equal  to  the  base  proportion,  adjusted  base proportion  or  adjusted  proportion, whichever is appropriate, for such property and allocate the remainder of the tax  levy  to  the  remaining classes as a whole.   4. Nothing in section eighteen hundred three, section eighteen hundred three-a  or  this section of this article shall prevent the entry on the assessment roll  of  new  property,  additions  to  or  improvements  of existing  property  or  formerly  exempt property or the full or partial removal from the  roll  of  property  by  reason  of  fire,  demolition, destruction or new exemption.