2023 New York Laws › RPT - Real Property Tax › Article 5 - Assessment Procedure › Title 1 - General Provisions › 503 - Tax Maps.

§  503.  Tax maps. 1. (a) Each county, except a county wholly within a
city, shall prepare and maintain in current condition for each city  and
town therein a tax map approved by the commissioner. Copies of such maps
shall  be supplied to each city, town and village in accordance with the
provisions of subdivision two of this section; provided, however, that a
county need not furnish a tax map for  a  village  unless  such  village
provides  for  the  payment of the cost thereof. It shall be the duty of
the assessors of the assessing  units  for  which  tax  maps  have  been
provided  to use such maps in their assessment work and in making up the
assessment rolls in accordance  with  the  forms  and  the  instructions
furnished by the commissioner.
(b) The commissioner shall promulgate rules which establish standards,
specifications and procedures for the preparation and maintenance of tax
maps  and  shall  approve tax maps which satisfy such requirements. Such
rules may take into consideration other  potential  land  uses  of  such
maps. The commissioner may require from any county applying for approval
of  a  tax  map such information as may be necessary including a copy of
such tax map.
2. The originals of tax maps approved  under  this  section  shall  be
filed  in  the  office  of  the  county  director  of  real property tax
services. With the cooperation and  concurrence  of  the  assessor,  the
county  director shall make such changes from year to year upon such tax
maps as may be necessary to maintain the maps in current condition.  The
expense  of  maintaining  such  tax maps in current condition shall be a
county charge and shall be levied ad valorem upon all  taxable  property
in  the county.   On such dates as are appropriate for use in connection
with the preparation of assessment  rolls,  the  county  director  shall
furnish  each  city,  town  and  village that assesses real property for
purposes of taxation with a copy of the approved tax  map  or  pertinent
portion  thereof  in  current condition. Such copy of the map shall be a
public record and shall be filed in the office of the  assessor  of  the
city,  town  or  village;  provided,  however, that if the city, town or
village does not maintain an office for the assessor, the map  shall  be
filed  in  the  office  of  the  city, town or village clerk. The county
director may file an additional copy of the tax map in the office of the
county clerk and shall provide such additional copies to such county  or
other  government  agencies  as  the  legislative body of the county may
direct.
3. Nothing contained in this section shall be construed to preclude  a
city,  town  or  village  from  preparing  and  maintaining a tax map in
accordance with the provisions of this section.  The  originals  of  tax
maps prepared by a city, town or village and approved under this section
shall  be  filed  in  the  office  of  the assessor of the city, town or
village and shall be maintained in current condition by  such  assessor.
If  the  city,  town  or  village  does  not  maintain an office for the
assessor the map shall be filed in the  office  of  the  city,  town  or
village  clerk.  The  assessor shall file an additional copy of such map
with the county director, the county clerk and with the  officer  vested
with the power and duty to enforce the collection of taxes.
4.(a) In the preparation of initial tax maps pursuant to this section,
the  county  shall  utilize  existing  tax  maps and similar maps to the
extent practicable and for such purpose shall  obtain  from  each  city,
town  and  village  within  the county a copy of its existing tax map or
similar map, if any. Each city, town or village shall either  provide  a
copy  to  the  county,  or  shall make such map or maps available to the
county for copying. The  county  shall  compensate  the  city,  town  or
village  for  such  existing  map  or  similar map upon the basis of the
amount by which the cost of preparing the county tax map for the area in

the city, town or village is reduced as a result of the  utilization  of
such map.
(b) The cost of the preparation of initial tax maps in accordance with
provisions  of  this  section  may be levied upon the several cities and
towns in the county in accordance with the cost of  the  maps  for  such
cities  and  towns  respectively  or  may  be levied ad valorem upon all
taxable real property in the county, as determined by resolution of  the
county  legislative  body.  In  either  event the amount so levied shall
include the compensation to cities, towns and villages for existing  tax
maps  or  similar  maps  determined as provided in paragraph (a) of this
subdivision. Such cost so levied, whether imposed ad  valorem  upon  all
taxable  property  in  the county or charged-back against the respective
cities and towns in the county, shall be deemed to be a county purpose.
5. The preparation of tax maps in accordance with  the  provisions  of
this  section  shall  not be deemed to be the practice of land surveying
within the meaning and intent of article one hundred forty-five  of  the
education  law.  Nothing contained in this section shall be construed as
prohibiting a licensed land surveyor from performing such  service.  The
determination  and  furnishing  of  vertical and horizontal control when
necessary for photogrammetric purposes to be used in the preparation  of
a  tax  map,  or  any  measurement function necessitating ground surveys
shall be performed by or under the supervision of a person  licensed  to
practice  land  surveying  under  article  one hundred forty-five of the
education law.
6. The commissioner shall advise and assist counties with  respect  to
the  preparation  and maintenance of tax maps. All agencies of the state
shall cooperate with counties in the preparation of tax maps  and,  upon
request, shall furnish to counties at no cost copies of existing maps in
the  possession  of  such  agencies  which  will be of assistance in the
preparation of such maps.
7.  Nothing  contained  in  this  section  shall  preclude  a   county
legislature at its option, by resolution, from fixing a fee in an amount
not   to  exceed  twenty-five  dollars  for  a  one  through  three  lot
subdivision map, whether intended as an original subdivision  or  as  an
alteration,   including   correction  of  a  prior  subdivision,  or  an
instrument abandoning such subdivision map, or a condominium map;  fifty
dollars for a four through nine lot subdivision map, whether intended as
an  original  subdivision or as an alteration, including correction of a
prior subdivision, or an instrument abandoning such subdivision map,  or
a  condominium  map,  and  one  hundred  dollars  for  a ten or more lot
subdivision map, whether intended as an original subdivision  or  as  an
alteration,   including   correction  of  a  prior  subdivision,  or  an
instrument abandoning such subdivision map, or a condominium  map.  Such
fee  shall be paid to the real property tax service agency by any person
or corporation filing a map in accordance with  the  provisions  of  any
general,  special  or  local  law or ordinance or of any county, city or
village charter, if such map necessitates any change upon a tax  map  in
order to maintain the map in current condition.
8. Notwithstanding any provisions of subdivision seven of this section
to  the contrary, in a county where there is a tax commission as defined
in subdivision four of section fifteen hundred thirty of  this  chapter,
where  tax  maps  are prepared and maintained by cities and towns within
the county, the provisions of subdivision seven of this section shall be
applicable to such cities and towns in the same manner as if it  were  a
county  and  the  legislative body of the city or town at its option may
fix a fee in connection with the filing of a subdivision map as provided
therein, such fee to be paid to the city or town, as the  case  may  be.
Certification  that  the fee authorized by this section has been paid as

required by section three hundred thirty-four and section three  hundred
thirty-nine-s of the real property law and section five hundred sixty of
this chapter shall be made by the chief executive officer of the city or
town.