2023 New York Laws › RPT - Real Property Tax › Article 13 - Special Provisions Relating to School Districts › 1335 - Supplemental Assessment Roll of Real Property in a School District Other Than a School District Which Is Wholly or Partly Within a City.

§  1335.  Supplemental  assessment  roll  of real property in a school
  district other than a school district which is wholly or partly within a
  city. 1. Request for supplemental assessment roll for  school  purposes.
  Notwithstanding  any  provisions of this chapter or of any other law, on
  or before the first day of August of each year the school authorities of
  a school district, other than a  school  district  which  is  wholly  or
  partly  within  a  city, may request the preparation and completion of a
  supplemental  assessment  roll  of  real  property  taxable  for  school
  purposes  within  the  boundaries  of such school district. Such request
  shall be made by resolution of the school authorities and a copy thereof
  shall be transmitted to the commissioner and the governing board of each
  county and town within which such school district is  wholly  or  partly
  located  on  or  before  the  first  day of August. Upon receipt of such
  resolution the governing board of such town shall direct  the  assessors
  thereof  to  prepare  and  complete  a  supplemental assessment roll, as
  hereinafter provided, of real property in such town taxable  for  school
  purposes which is located within the boundaries of such school district.
  Such  resolution  shall  remain in effect until revoked on or before the
  first day of August in any subsequent year, and notice of its revocation
  shall forthwith be given to the commissioner and the governing board  of
  each  county  and  town  within  which such school district is wholly or
  partly located.
2. Taxable status date. The taxable status of real  property  for  the
  supplemental  assessment roll shall be determined as of the first day of
  November and all real property  on  such  supplemental  assessment  roll
  shall  be  assessed  according to its condition and ownership as of such
  date.
3.  Tentative  completion  of  supplemental  assessment  roll,  notice
  thereof.    On or before the first day of December the assessors of such
  town shall complete the supplemental assessment roll and shall forthwith
  give notice thereof as provided in subdivisions one and two  of  section
  five  hundred  six  of this chapter, except that such notice shall state
  that the said supplemental assessment roll may be seen and  examined  by
  any person until the third Tuesday of December on which day the board of
  review  shall  meet  to  hear  complaints in relation to the assessments
  thereon. All changes in such supplemental  assessment  roll  made  as  a
  result  of  the hearing of such complaints shall be entered on such roll
  on or prior to the fifteenth day of January thereafter.
4. Notice of increased assessments. Between the first and fifth day of
  December in each year, the assessors in such town  shall  mail  to  each
  owner  of  real  property therein within the school district a notice of
  any increase in the assessment thereof. Such notice shall  specify  each
  parcel   of  real  property,  the  assessed  valuation  thereof  on  the
  supplemental  assessment  roll  and  on  the  regular  assessment   roll
  delivered to the school authorities pursuant to section thirteen hundred
  two of this chapter in the same fiscal year, and the net increase in the
  assessment.  Failure  to mail any such notice or failure of the owner to
  receive the same shall not prevent the levy, collection and  enforcement
  of the payment of the taxes on such real property.
5.  Hearing  of complaints. At the time and place and during the hours
  specified in the notice given pursuant to the provisions of  subdivision
  three of this section, the board of review shall meet to hear complaints
  in  relation to assessments brought before it. The provisions of section
  five hundred twelve of this chapter  shall  apply  to  the  hearing  and
  determination   of   complaints   in  relation  to  assessments  on  the
  supplemental assessment roll.
6. Verification of supplemental assessment roll. When the supplemental
  assessment roll has been corrected after the hearing  and  determination

  of  all  complaints  as  provided  in  this section, the assessors shall
  verify the supplemental assessment roll, as  provided  in  section  five
  hundred fourteen of this chapter.
7.  Completion of supplemental assessment roll. On or before the first
  day of February, the assessors shall finally complete  the  supplemental
  assessment  roll  and  prepare  and file a certified copy thereof in the
  office of the town clerk. The assessors shall forthwith cause  a  notice
  to  be  published once in the official newspaper of such town, or, if no
  newspaper has been designated the official  newspaper,  in  a  newspaper
  having  general  circulation in such town, stating that the supplemental
  assessment roll has been finally completed and a certified copy  thereof
  so filed for public inspection. The assessors shall also cause a copy of
  the  published  notice  to be posted on the signboard maintained for the
  posting of legal notices at the entrance  of  the  town  clerk's  office
  pursuant to subdivision six of section thirty of the town law.
8.  Delivery  to  school  authorities.  On  or before the first day of
  February  the  assessors  shall  deliver   the   original   supplemental
  assessment  roll  to  the  school  authorities. A certified copy of such
  supplemental assessment roll shall remain on file in the office  of  the
  town clerk until the first day of March. On that day, such copy shall be
  delivered to the county treasurer.
9.  Tax  lien. School taxes levied on the supplemental school tax roll
  shall become a lien as of the date and hour of the confirmation or final
  adoption of the supplemental school tax roll by the school  authorities.
  Unpaid  interest shall be included in and deemed part of the unpaid tax.
  Such taxes including such unpaid interest  shall  remain  a  lien  until
  paid.  Priority and parity as between such tax liens and other tax liens
  shall be determined in the manner prescribed in  title  two  of  article
  nine of this chapter.
10.  Expenses of preparing supplemental assessment roll, of collection
  of taxes and of county indebtedness on  account  of  unpaid  taxes.  All
  actual  and  necessary  expenses  incurred  in  the  preparation  of the
  supplemental assessment roll or assessment rolls  as  provided  in  this
  section,  in the collection of taxes on the supplemental school tax roll
  by a town and as a result of indebtedness  contracted  by  a  county  in
  meeting  the payments required to be made on or before the fifteenth day
  of June pursuant to subdivision thirteen of this  section,  shall  be  a
  charge  against the school district which has requested the supplemental
  assessment roll or assessment rolls.
11. Determination of railroad ceilings, special franchise assessments,
  transition assessments and the approval of assessments of taxable  state
  lands for the supplemental assessment roll. Where a resolution requiring
  a supplemental assessment roll is in effect as provided in this section,
  the  commissioner shall determine for such supplemental assessment roll,
  railroad  ceilings,  special  franchise   assessments   and   transition
  assessments  and  shall  approve  assessments  of taxable state lands as
  provided  in  this  chapter  except  as  otherwise  provided   in   this
  subdivision.  The  railroad  ceilings,  special  franchise  assessments,
  transition assessments and the approved  assessments  of  taxable  state
  land  for  such  supplemental assessment roll shall be the same as those
  determined and approved for the regular  assessment  roll  of  the  town
  which  was  used  in  the levy of taxes for school purposes for the same
  fiscal year for which such supplemental assessment roll is to  be  used,
  except  (a) with respect to railroad ceilings, if a special equalization
  rate was established pursuant to subdivision two of section four hundred
  eighty-nine-l of this chapter, such special equalization rate  shall  be
  applied  as provided in such section, and (b) with respect to transition
  assessments and the approval of assessments of taxable  state  lands,  a

  change  in  the  level of assessment on the supplemental assessment roll
  shall be taken into account. As used in  this  subdivision  the  term  "
  change  in the level of assessment " shall have the same meaning as such
  term is defined in subdivision two of section four hundred eighty-nine-l
  of this chapter. The commissioner shall determine the railroad ceilings,
  special  franchise  assessments,  transition assessments and approve the
  assessments of taxable state lands for the supplemental assessment  roll
  within  the  time  limitations  corresponding  to those provided in this
  chapter  for  determining  and  approving  the  same  for  the   regular
  assessment roll.
12. Return of unpaid taxes; payment to county treasurer. The return of
  unpaid  taxes  levied on the supplemental school tax roll shall be made,
  and the  statement  and  certificate  of  such  unpaid  taxes  shall  be
  transmitted, as provided in subdivisions one and two of section thirteen
  hundred thirty of this chapter, respectively, except that such statement
  and  certificate shall be transmitted so that the same shall be received
  by the county treasurer no later than the fifteenth day of May following
  the levy of the tax. Any person whose real property is included in  such
  statement  may pay the taxes thereon to the county treasurer as provided
  in this subdivision. In case of  taxes  paid  to  the  county  treasurer
  within  thirty  days  from  the  date  of  receipt  of the statement and
  certificate of unpaid taxes by  the  county  treasurer,  the  amount  of
  interest  provided  by  subdivision  two  of  section  thirteen  hundred
  twenty-eight of this chapter shall be added thereto, and the  amount  of
  such  interest  shall be deemed a part of the amount of the unpaid taxes
  for purposes  of  payments  to  the  school  district  from  the  county
  treasurer  and  for  computing  the  additional percentage and interest,
  pursuant  to  subdivision  thirteen  and  fourteen  of   this   section,
  respectively.  In  case  of  payment  to  the county treasurer after the
  expiration of the thirty days from the date of receipt of such statement
  and certificate of unpaid taxes, the seven per centum and  the  interest
  provided  by subdivision fourteen of this section shall be added to such
  unpaid taxes.
13. Payment by county treasurer. The county  treasurer  shall,  on  or
  before  the fifteenth day of June following the receipt of the statement
  and certificate of unpaid taxes, pay to the officer charged by law  with
  the  custody  of  school  district  moneys the amount of returned unpaid
  school taxes. The moneys to meet such payment  shall  be  provided  from
  moneys not otherwise appropriated or committed, from moneys appropriated
  for a contingent fund or pursuant to the local finance law.
14.  Enforcement of taxes levied on supplemental school tax roll. Upon
  the expiration of thirty days from the date of  receipt  by  the  county
  treasurer  of  the  statement  and  certificate  of  taxes levied on the
  supplemental school tax roll returned as unpaid, the  county  shall,  by
  operation  of law, acquire all rights, powers and duties with respect to
  the enforcement of such unpaid taxes as if the same had been  levied  by
  the  board  of supervisors. Such unpaid taxes shall not be relevied, but
  shall be enforced by tax sale at the same time and in the same manner as
  unpaid county taxes. Upon the expiration of such thirty days, the county
  treasurer shall forthwith add seven per centum  to  the  amount  of  the
  unpaid taxes and the interest thereon, and the seven per centum shall be
  deemed  a  part  of  the  amount of the unpaid taxes. The amount of such
  unpaid taxes including the seven per centum  added  thereto  shall  bear
  interest  at  the  rate  as  determined pursuant to section nine hundred
  twenty-four-a of this chapter for each month or  fraction  thereof.  The
  amount  of  taxes with the interest and penalties added thereto which is
  collected by the county treasurer after the  expiration  of  the  thirty
  days from the date of receipt of the statement and certificate of unpaid

  taxes, shall belong to the county to reimburse the county for the amount
  advanced, with the expenses of collection.
15.  This section shall apply to school districts within the county of
  Nassau, other than a school district wholly or  partly  within  a  city,
  provided  that  the  powers and duties imposed on town assessors, school
  authorities and other officials named in this section shall be exercised
  and performed in the county of Nassau  by  the  appropriate  officer  or
  board,  including the county board of assessors, normally performing the
  same duties pursuant to the Nassau County  Government  Law,  the  Nassau
  County  Administrative  Code  and other applicable laws of the county of
  Nassau  and  provided  further  that  the  taxable   status   date   for
  supplemental  assessment  roll purposes shall be November 1 annually and
  that the sequence of events and dates to be applied for the  preparation
  and   completion   of   the  supplemental  assessment  roll,  review  of
  assessments and levy of taxes shall have the  same  intervals  as  those
  between  the dates regularly employed for purposes of the assessment and
  taxation of real property as set forth in the Nassau  County  Government
  Law, the Nassau County Administrative Code and any other applicable laws
  of the county of Nassau.
16.  This section shall apply to school districts within the county of
  Suffolk, other than a school district wholly or partly  within  a  city,
  provided  that  the  powers and duties imposed on town assessors, school
  authorities and other officials named in this section shall be exercised
  and performed in the county  of  Suffolk  by  the  appropriate  officer,
  board, or other competent authority, normally performing the same duties
  pursuant  to the Suffolk county tax act and other applicable laws of the
  county of Suffolk and provided further that the taxable status date  for
  supplemental  assessment  roll purposes shall be November first annually
  and that the sequence  of  events  and  dates  to  be  applied  for  the
  preparation  and  completion of the supplemental assessment roll, review
  of assessments and levy of taxes shall have the same intervals as  those
  between  the dates regularly employed for the purposes of assessment and
  taxation of real property as set forth in Suffolk county tax act and any
  other applicable laws of the county of Suffolk.
17. Application of other provisions of this chapter. The provisions of
  this chapter which are not inconsistent  with  the  provisions  of  this
  section  shall  apply  to the supplemental assessment roll, the levy and
  collection of  taxes  on  the  supplemental  school  tax  roll  and  the
  enforcement of unpaid taxes thereon.