2023 New York Laws › RPT - Real Property Tax › Article 5 - Assessment Procedure › Title 4 - Miscellaneous Provisions › 579 - Coordinated Assessment Programs.

§  579.  Coordinated assessment programs. 1. Establishment of program.
Two or more assessing units, except villages, within the same county  or
adjoining  counties  may  establish  a  coordinated  assessment program,
without referendum, by entering into an agreement meeting  the  criteria
set  forth  in  this section at least forty-five days before the taxable
status date of the first assessment roll to which  such  program  is  to
apply.  Any  agreement  entered into hereunder shall be approved by each
participating assessing unit by a majority vote of the  voting  strength
of its governing body. A copy of each such agreement shall be filed with
the  commissioner on or before such taxable status date. As used in this
section, the term "voting strength" has the meaning set forth in section
one hundred nineteen-n of the general municipal law.
2. Types of  agreements.  (a)  Coordinated  assessment  programs  with
direct county involvement. Two or more assessing units, except villages,
within the same county may establish a coordinated assessment program by
entering  into an agreement with the county pursuant to subdivision four
of section one thousand five hundred thirty-seven of this chapter, which
provides for the county to provide assessment services  to  all  of  the
participating   assessing  units,  and  which  contains  the  additional
provisions set forth in this section.
(b) Coordinated assessment programs without direct county involvement.
Two or more assessing units, except villages, within the same county  or
adjoining  counties  may  establish  a coordinated assessment program by
jointly entering into a municipal cooperative agreement between or among
themselves pursuant to section five hundred seventy-six  of  this  title
and  article  five-G  of the general municipal law, which provides for a
single assessor to be appointed to hold the office of  assessor  in  all
the  participating  assessing  units,  and which contains the additional
provisions set forth in this section.
(c) No agreement pursuant to this section may be entered  into  by  an
assessing unit which has retained elective assessors.
2-a.  When  an  assessing  unit  is  required to change its assessment
calendar in order to comply with the requirements of  paragraph  (c)  of
subdivision  three of this section, the establishment of the coordinated
assessment program shall be deemed contingent upon the implementation of
the required assessment calendar changes pursuant to law.
3. Additional provisions. In addition to  any  other  requirements  of
law, an agreement for a coordinated assessment program shall provide for
the following:
(a) Single assessor. Effective no later than sixty days after the date
on  which  the  agreement  is  effective,  the  same individual shall be
appointed to hold the office of the assessor in  all  of  the  assessing
units  participating  in the coordinated assessment program. The term of
office of such assessor shall be such term as set forth in section three
hundred ten of this chapter. Upon the expiration  of  the  term  of  the
assessor  so  appointed,  or in the event that the assessor so appointed
shall resign or otherwise be  unable  to  remain  in  office,  a  single
individual  shall  be  appointed  to  succeed  him  or  her  in  all the
participating assessing units.
(b) Standard of assessment. Effective with the first  assessment  roll
produced  pursuant  to this section, all real property shall be assessed
at the same uniform percentage of value in all of  the  assessing  units
participating  in the coordinated assessment program throughout the term
of the agreement.  Such percentage may be expressly  prescribed  by  the
agreement.
(c)  Assessment  calendar.  The  dates  applicable  to  the assessment
process in each participating assessing unit, including  taxable  status
date, and the dates for the filing of the tentative and final assessment

rolls,  shall  be  as provided in this article and article three of this
chapter.
4.   Modifications   of   existing   programs.  (a)  Addition  of  new
participants.  An agreement for a coordinated assessment program may  be
amended  to add one or more eligible assessing units to the program. The
amended agreement shall be approved in the same manner  as  an  original
agreement; provided that the amended agreement must be approved at least
forty-five  days  before the taxable status date of the first assessment
roll to which the amended agreement is to apply. A copy of  the  amended
agreement shall be filed with the commissioner on or before such taxable
status date.
(b)  Withdrawal of participants. An assessing unit may withdraw from a
coordinated assessment program by local  law  or  resolution;  provided,
however,  that  the local law or resolution providing for the withdrawal
must be approved by a majority of the voting strength of  its  governing
body  at  least  forty-five  days  before the taxable status date of the
first assessment roll to which  it  is  to  apply  and  filed  with  the
commissioner  on or before such taxable status date. Upon the withdrawal
of  an  assessing  unit  from  a  coordinated  assessment  program,  the
agreement  between  or  among the remaining participants shall be deemed
amended to  remove  any  references  to  the  assessing  unit  that  has
withdrawn.
(c)  Termination  of  program. A coordinated assessment program may be
terminated (i) by the adoption of local laws  or  resolutions  providing
for  the  termination  of  the  program by at least fifty percent of the
participating assessing units; or (ii) in the case  of  a  program  with
direct  county involvement, by the adoption by the county of a local law
or resolution providing for the termination of  the  program;  provided,
however, that in either case the local laws or resolutions providing for
the termination must be approved by a majority of the voting strength of
its  governing  body  at least forty-five days before the taxable status
date of the first assessment roll to which it is to apply and filed with
the commissioner on or before such taxable status date.
(d) Automatic termination of program. A coordinated assessment program
shall be automatically terminated in the event the commissioner  becomes
aware,  on  or  before the taxable status date of the assessment roll to
which such program applies,  that  the  same  individual  is  no  longer
serving  as  assessor  in  all  of  the  assessing units that comprise a
coordinated assessment program.
(e) Continuation of program. A coordinated assessment program shall be
deemed to continue unless it is so terminated pursuant to paragraphs (c)
or (d) of this subdivision.
5. Equalization. In addition to the provisions set  forth  in  article
twelve   of   this  chapter,  state  equalization  for  assessing  units
participating in a coordinated assessment program shall  be  subject  to
the following:
(a)  Market value surveys. For any market value survey commenced after
the first  assessment  roll  produced  pursuant  to  this  section,  the
commissioner  shall  conduct  a common market value survey including all
the assessing units participating in the program, using  data  collected
pursuant to subdivision three of section twelve hundred of this chapter.
(b)  Equalization  rates.  The  commissioner  shall establish the same
equalization rate which is to be applicable  to  all  of  the  assessing
units  participating  in  a coordinated assessment program. Equalization
rates shall be established in accordance with  the  provisions  of  this
section  beginning  with  the  first  assessment  roll  prepared  by the
coordinated  assessment  program.  If  the  commissioner  is  unable  to
establish  an  equalization rate prior to the levy of taxes on the first

assessment rolls prepared for  a  coordinated  assessment  program,  the
commissioner shall establish special equalization rates as follows:
(i) For the apportionment of school taxes pursuant to article thirteen
of  this chapter, such rate shall be the quotient of the aggregate total
assessed  value  of  taxable  real  property  on  the  assessment  rolls
completed  by  the  assessing  units  in  the  year  prior  to the first
assessment rolls of the coordinated assessment program  divided  by  the
aggregate   full   value  estimate  for  the  assessment  rolls  of  the
participating municipalities in the coordinated  assessment  program  as
established in the market value survey with the same full value standard
as  the  other  special equalization rates certified by the commissioner
for that apportionment; this quotient shall be adjusted for  a  material
change in level of assessment occurring on the first assessment rolls of
the coordinated assessment program.
(ii)  For  the  apportionment of county taxes pursuant to title two of
article eight of this chapter, such rate shall be the  quotient  of  the
aggregate   total  assessed  value  of  taxable  real  property  on  the
assessment rolls completed by the assessing units in the year  prior  to
the first assessment rolls of the coordinated assessment program divided
by  the  aggregate  full  value estimate for the assessment rolls of the
participating municipalities in the coordinated  assessment  program  as
established in the market value survey with the same full value standard
as the other county equalization rates certified by the commissioner for
that  apportionment;  this  quotient shall be adjusted for any change in
level of assessment occurring on  the  first  assessment  rolls  of  the
coordinated assessment program.
(c) Administrative review. (i) If an assessing unit participating in a
coordinated  assessment  program files a complaint with the commissioner
against a tentative  equalization  rate,  it  shall  simultaneously,  in
addition  to  any  other requirement, serve a copy of its complaint upon
all  the  other  assessing  units  participating  in   the   coordinated
assessment  program. Where such a complaint has been filed, the assessor
shall be authorized to provide the specific parcel objections in support
of the complaint.
(ii) If an assessing unit participating in  a  coordinated  assessment
program  should  wish  to support, object to, or express an opinion on a
complaint filed by another assessing unit participating in the  program,
it shall have the right to file written statements with the commissioner
on  or  before the date on which the complaint is scheduled to be heard.
Simultaneously, a copy of any such statements shall be  served  by  that
assessing unit upon all the other participating assessing units.
(iii)  Any  change made to the tentative equalization rate as a result
of administrative  review  shall  apply  to  all  of  the  participating
assessing units.
(d)   Judicial  review.  If  an  assessing  unit  participating  in  a
coordinated assessment program petitions for judicial review of a  final
equalization rate, a copy of its petition shall simultaneously be served
by that assessing unit upon the other participating assessing units. Any
change  made to the final equalization rate as a result of such judicial
review shall apply to all of the participating assessing units.
(e) Where the commissioner prepares the  same  equalization  rate  for
participating municipalities pursuant to this subdivision, in conducting
the  market value survey pursuant to article twelve of this chapter, the
commissioner may treat the coordinated assessment program  as  a  single
survey unit.
6.  Rules.  The  commissioner  may  promulgate  such  rules  as may be
necessary to implement the provisions of this section.