2023 New York Laws › RPT - Real Property Tax › Article 14 - Special Provisions Relating to Villages › Title 1 - Assessments › 1402 - Village Assessment Status.

§  1402.  Village assessment status. 1. Assessing unit villages. On or
before the first day of February or such other date as may be applicable
pursuant to section 5-510 of the  village  law,  the  village  assessors
shall prepare an assessment roll of the real property within the village
in the same manner and form as is required by law for the preparation of
a town assessment roll.
2.  Assessing  unit villages utilizing town or county assessment roll.
The board of trustees may by resolution authorize the assessors  to  use
the  assessment  roll  of  the county or town of the current year as the
basis for the village  assessment  roll  so  far  as  practicable.  Such
resolution  shall be effective until revoked by subsequent resolution or
until superseded by a local law adopted pursuant to subdivision three of
this  section.  The  board  of  trustees  shall  forthwith  notify   the
commissioner of the adoption of such resolution and of its revocation.
3.  Non-assessing  unit  villages.  (a)  Any village, except a village
located in two or more towns having different taxable status dates,  may
enact  a  local  law,  subject  to  permissive referendum as provided in
article nine of the village law, providing that the village shall  cease
to  be  an  assessing  unit  and  that village taxes shall thereafter be
levied on a copy of the part of the town assessment  roll,  or,  if  the
village be located in a county having the power to assess real property,
the  county  assessment  roll.  Within  ten days of the adoption of such
local law, the board of trustees of the village  shall  forward  a  copy
thereof  to  the  commissioner. Upon the expiration of thirty days after
the adoption of such a local law, or if such local law is submitted  for
approval  by  the electors, upon approval of such local law, the village
shall cease to be an assessing unit and the provisions of this title and
the village law relative to the making and reviewing of  assessments  of
real  property  shall  thereafter  not  apply to such village; provided,
however, that if such local law takes effect on  or  after  the  taxable
status  date  of  the  village and before village taxes are levied on an
assessment roll based on such taxable status date, the village shall not
cease to be an assessing unit until after such village taxes are levied.
Within five days of the date such a local law takes effect, the board of
trustees of the village shall file a copy thereof  with  the  clerk  and
assessor  of  the town or towns within which such village is located, or
if the village is located within a county having  the  power  to  assess
real  property,  with  the clerk and assessor of such county, and at the
same time with the commissioner.
(b) A local law adopted pursuant to paragraph (a) of this  subdivision
shall  remain  in full force and effect unless rescinded by a subsequent
local law which shall be subject  to  the  same  referendum  and  notice
provisions.
(c)  Upon  receipt of the notice of the enactment of the village local
law as provided in paragraph (a) of this subdivision,  the  assessor  of
the  applicable  town or county shall thereafter annually prepare a copy
of that part of the final town or county assessment roll  applicable  to
the village, which copy shall conform to the applicable part of the town
or  county  assessment  roll  and  assessments  made  or approved by the
commissioner for the village portion of the town  or  county  assessment
roll  pursuant  to  title  two-A and two-B of article four, title two of
article five, and article six of this chapter, shall be the  assessments
for  village  purposes.  The  taxable  status date of the town or county
shall control for village purposes. The town or  county  assessor  shall
deliver  such copy to the board of trustees of the village no later than
five days after the completion and filing of the final  town  or  county
assessment  roll. The expense of preparing and furnishing such duplicate
part of the town or county assessment roll shall be a village charge  to

be  raised  and  collected  as are other village charges. In lieu of the
duplicate copy of the appropriate part of the town or county  assessment
roll, upon agreement between the town or county assessor and the village
board of trustees, the assessor may provide a data file, as that term is
defined  in  section  fifteen  hundred eighty-one of this chapter, and a
summary of the information contained therein, including  the  number  of
parcels  and  the total assessed value thereof. Nothing contained herein
shall relieve the  village  authorities  from  full  responsibility  for
ascertaining whether real property is within the village boundaries.
(d)  When  a  village,  which  has  enacted a local law as provided in
paragraph (a) of this subdivision, is located in two or more towns,  the
village  board of trustees shall annually secure from the commissioner a
statement of the latest state equalization  rates  established  by  such
commissioner  for each town in which such village is partially situated.
The state equalization rate to be furnished by the commissioner shall be
the rate established by the commissioner  for  the  assessment  roll  on
which  village  taxes  are to be levied. When no state equalization rate
has been established for such roll, the rate to be  furnished  shall  be
the  rate  established for the assessment roll immediately preceding the
roll on which taxes are to be levied, provided, however,  that  where  a
change  in  the  level of assessment has occurred between such preceding
roll  and  the  roll  on  which  taxes  are  to  be  levied,  a  special
equalization  rate  shall  be  established.  In  all cases, in any given
village, the state equalization rates or special equalization  rates  to
be furnished by the commissioner to the village shall have the same full
value standard. The board of trustees shall determine the full valuation
of  the real property of each part of the towns included in such village
by dividing the total assessed valuation of the  real  property  in  the
appropriate part of each town by the state equalization rate established
for  such  town. The village board of trustees shall also determine what
proportion of the tax to be levied in the village shall be  levied  upon
each  part of a town included in such village by dividing the sum of the
full valuation of taxable real property in the appropriate part of  each
town  by  the total full valuation of real property in the village. Such
proportions shall be expressed to the nearest exact ten thousandths  and
the  village  board  of  trustees  of  such  village  shall  levy such a
proportion of any tax to be raised in the  village  during  the  current
fiscal  year  upon each part of a town included in such village as shall
have been determined by the board of trustees. A new proportion shall be
determined for each fiscal year thereafter by the board of  trustees  in
accordance  with the provisions of this section by the use of the latest
state equalization rates. The provisions of  this  paragraph  shall  not
apply  to a village which has adopted the provisions of section nineteen
hundred three-a of this chapter.
4. Newly incorporated villages. A village which, on or after the first
day of January, nineteen hundred ninety-five, is  incorporated  pursuant
to  article two of the village law shall be a non-assessing unit village
as provided in paragraph (a) of subdivision three of this section.  Such
a  village  may,  however,  enact  a  local  law,  subject to permissive
referendum as provided in article nine of the village law, to become  an
assessing  unit  as  prescribed  in  subdivision  one  of  this section.
Notwithstanding the foregoing provisions of this subdivision, a  village
incorporated  on  or  after  the  first day of January, nineteen hundred
ninety-five, which is located in two  or  more  towns  having  different
taxable  status  dates,  shall  be  an  assessing  unit as prescribed in
subdivision one of this section.
5. Coterminous towns-villages. A village  which  embraces  the  entire
territory  of  a  town  and  is  subject  to  the  provisions of section

17-1722-a of the village law is not subject to the  provisions  of  this
section.