2023 New York Laws › RPT - Real Property Tax › Article 13 - Special Provisions Relating to School Districts › 1314 - Equalization in School Districts Located in More Than One City or Town.

§ 1314. Equalization in school districts located in more than one city
or  town. 1. (a) When a school district is located in more than one city
or town, the school authorities thereof may upon their own  motion,  and
shall upon the timely written request of three or more persons liable to
pay  taxes  upon  real  property  therein,  secure from the latest final
completed assessment rolls of each such city and town,  a  statement  of
the  assessed  valuation  of  each  parcel  of  real property subject to
taxation for school purposes in such school district and  shall  deliver
such  statement to the district superintendent having jurisdiction. Such
district superintendent shall immediately secure from  the  commissioner
of  taxation  and  finance,  a  statement of the state equalization rate
established by such commissioner for each such city and  town  in  which
such  school district is situated and shall determine the full valuation
of the real property of each part of a city or  town  included  in  such
school  district by dividing the taxable assessed valuation of such real
property in such part of a city or town by the state  equalization  rate
established  for  such  city  or  town. For purposes of this subdivision
"taxable assessed valuation" means the assessed value  actually  subject
to  taxation for school purposes except that it also includes the amount
of assessed value partially exempt from  taxation  for  school  purposes
pursuant  to  sections  four hundred twenty-five, four hundred sixty and
four hundred sixty-four of this chapter and such other sections  of  law
as  the school authorities designate by resolution to be included in the
total assessed valuation.
(b) On or before the first day of October in each year,  the  district
superintendent  shall  transmit  to the commissioner of education and to
the commissioner, in the form prescribed by  it,  a  statement  for  the
current  fiscal  year  showing  the  taxable  assessed valuation of real
property of each city and town within the school district, the  assessed
valuation  of  such real property upon which the school tax has actually
been levied, the state equalization rate or  special  equalization  rate
used to determine the apportionment of taxes, the full valuation of real
property  of  each  part  of  a  city  or  town  included in such school
district, whether any school tax was apportioned pursuant to subdivision
one-a of this section, and a list of the partial  exemptions  which  the
school  authorities have by resolution adopted pursuant to this section,
elected to include in the taxable assessed valuation of real property.
(c) The state equalization rate to be furnished  by  the  commissioner
shall  be  the  rate  established by the commissioner for the assessment
roll on which school 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
special equalization rate has been determined as provided in subdivision
two  of  this section, that special equalization rate shall be furnished
to the district superintendent for the purpose of equalization  pursuant
to  this  section. Where the commissioner determines that a city or town
has implemented a reassessment at full value on the current roll, it may
establish a special equalization rate of one hundred for  that  city  or
town  and  establish  special equalization rates for the other cities or
towns  within  that  school  district  by  adjusting  the  latest  state
equalization  rates for those cities or towns to the appropriate current
roll. In all cases in any given school district the  state  equalization
rates  or special equalization rates to be furnished by the commissioner
for the apportionment of taxes shall have the same full value  standard.
Where  the commissioner furnishes the same state equalization or special
equalization rate for two or more of the cities and towns  in  a  school
district  for use by that school district in the apportionment of taxes,

the commissioner shall concurrently therewith notify the school district
that  school  taxes  may  be  apportioned  in  the  manner  provided  by
subdivision one-a of this section.
(d)  (i)  Such  district  superintendent  shall  also  determine  what
proportion of any tax to be levied in such school  district  for  school
purposes  during  the current school year shall be levied upon each part
of a city or town included in such school district by dividing  the  sum
of the full valuation of real property in such part of a city or town by
the  total  of  all such full valuations of real property in such school
district. Provided, however, that  prior  to  the  levy  of  taxes,  the
governing  body  of the school district may adopt a resolution directing
such proportions to be based upon the average  full  valuation  of  real
property  in  each  such  city  or town over either a three-year period,
consisting of the current school year and the two prior school years, or
over a five-year period, consisting of the current school year  and  the
four  prior  school  years. Once such a resolution has been adopted, the
proportions for ensuing school years shall continue to be based upon the
average full valuation of real property in each such city or  town  over
the  selected  period,  unless  the  resolution provides otherwise or is
repealed.
(ii) Such proportions shall be expressed  in  the  nearest  exact  ten
thousandths  and  the  school  authorities of such school district shall
levy such a proportion of any tax to be raised in  the  school  district
during the current school year upon each part of a city or town included
in  such  school  district as shall have been determined by the district
superintendent. A new proportion shall be  determined  for  each  school
year  thereafter  by  the district superintendent in accordance with the
provisions of this section by the use of the latest  state  equalization
rates.  In  any such school district that is not within the jurisdiction
of  a  district  superintendent  of  schools,  the  duties  which  would
otherwise   be  performed  by  the  district  superintendent  under  the
provisions of this section, shall be performed by the school authorities
of such district.
1-a. When the commissioner has furnished the same  state  equalization
or  special equalization rate for two or more of the cities and towns in
a school district for use by that school district in  the  apportionment
of taxes, the school district may apportion its levy as follows:
(a)  The  district superintendent shall determine the amount of school
tax to be raised from each city and town in the district  in  accordance
with the provisions set forth in subdivision one of this section.
(b)  For those cities and towns with respect to which the commissioner
has furnished the same state equalization or special equalization  rate,
the  amount  of  school  tax to be raised in aggregate from each part of
such city or town is the sum of the amounts  determined  for  each  such
city and town in accordance with paragraph (a) of this subdivision. This
aggregate amount of school tax shall be apportioned to each such city or
town  in proportion to the sum of the assessed value actually subject to
taxation for school purposes plus the amount of assessed value partially
exempt from taxation  for  school  purposes  pursuant  to  section  four
hundred twenty-five of this chapter.
2.  If  it is made to appear to the commissioner by a statement of the
assessors of the city or town, subscribed and affirmed by them  as  true
under  the  penalties  of  perjury,  that there has been a change in the
level of assessment since the last state equalization rate for the  city
or town was established, or, if it is made to appear to the commissioner
that the state equalization rate established by it for a city or town is
inequitable  as  applied  to real property within the school district in
such city or town, it shall determine a special  equalization  rate  for

such  city  or town or for such real property, as the case may be, which
shall be used for the sole purpose of equalization under  this  section.
Such  special equalization rate as finally determined shall be furnished
by  such  commissioner  to the district superintendent of schools or the
school authorities, as the case may be.
3. (a) Upon his own motion or, prior to the  statutory  date  for  the
levy of school district taxes on the next subsequent assessment roll, at
the  request  of  a person liable to pay taxes upon real property in the
school district, a district superintendent who failed to use one or more
state equalization rates furnished pursuant to this section, or who made
a mathematical error in determining full value or  in  apportioning  the
tax  on the basis of full value, shall redetermine the full valuation of
the real property of each part of a  city  or  town  within  the  school
district  and the proportion of the tax which should have been levied in
each city or  town  or  part  thereof  based  upon  the  corrected  full
valuation. If such redetermination cannot be made prior to the extension
of  taxes  for  that  year,  the district superintendent shall cause the
school district tax levy for  the  following  year  to  be  adjusted  to
account  for  the  improper apportionment which resulted from his error,
upon notice to the  commissioner  and  the  commissioner  of  education;
provided,  however,  that the school authorities by resolution may elect
to  adjust  the  tax  levy  in  the  current  year   notwithstanding   a
redetermination  of  full valuation after the extension of taxes for the
current year.
(b)  Within  thirty  days  of  the  receipt  of  a  request  for  such
redetermination,  the  district superintendent shall report his findings
and determination to the person who made such request. Such  person  may
appeal  an  adverse  determination  of the district superintendent, upon
application to the commissioner within sixty days of the mailing of  the
report of the district superintendent.
(c)  Not  later than thirty days after receipt of a request for review
of a determination by the  district  superintendent,  the  commissioner,
upon  notice  to  the commissioner of education, shall determine whether
the district superintendent erred in his determination of full value  or
tax  apportionment  based  thereon,  for  one  or  more  of  the reasons
described in paragraph (a) of  this  subdivision.  If  the  commissioner
finds  that such an error occurred, it shall issue an order, upon notice
to the commissioner of education, directing the district  superintendent
to  adjust  the  apportionment  of  the school district tax levy for the
ensuing fiscal year to account  for  the  improper  apportionment  which
occurred as a result of the error of the superintendent.
(d)  References herein to the district superintendent of schools shall
be deemed to mean the school authorities of a school district  which  is
not within the jurisdiction of a district superintendent of schools.
4.  The  provisions  of  this  section  shall  apply  to  supplemental
assessment rolls completed,  verified  and  filed  pursuant  to  section
thirteen  hundred  thirty-five  of  this  chapter,  and  the term "state
equalization rate" as used in  this  section  shall  include  the  state
equalization  rate  established  for  such supplemental assessment rolls
pursuant to title one of article twelve of this chapter.