2023 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.