2023 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.