2023 New York Laws › RPT - Real Property Tax › Article 15-B - State Aid for Improved Real Property Tax Administration › 1573 - State Assistance for the Maintenance of a System of Improved Real Property Tax Administration.

§  1573.  State assistance for the maintenance of a system of improved
real property tax administration. 1. State assistance shall be  paid  to
an  assessing unit or a county assessing on behalf of an assessing unit,
upon determination by the commissioner that: (a) the assessing unit  has
satisfied standards of quality assessment administration, as established
by   the   commissioner  pursuant  to  regulations  promulgated  by  the
commissioner, subject to the approval of the director of the budget  and
has  implemented  a revaluation pursuant to an approved plan as provided
in this subdivision;
(b) the revaluation is at one hundred percent of  value;  however,  in
special assessing units the revaluation or update of assessments must be
at a uniform percentage of value for each class;
(c)  the  revaluation  was  implemented  pursuant  to a plan, approved
pursuant to the rules of the commissioner, of not less than  four  years
that  provides,  at  a  minimum, for a revaluation in the first and last
year of such plan, but in no case less than once every four  years,  and
for inventory data to be collected at least once every six years;
(d)  the  assessing  unit has adopted a taxable status date subject to
the provisions of section three hundred two of  this  chapter,  and  has
adopted  a  valuation  date  subject  to the provisions of section three
hundred one of this chapter;
(e) the assessing unit has provided  a  set  of  supporting  valuation
documents and files to the commissioner; and
(f)  the  assessing  unit  has provided a computer copy of assessment,
inventory and sales files in a standardized format to the commissioner.
2. (a) State assistance pursuant to subdivision one  of  this  section
shall  be payable in an amount not to exceed five dollars per parcel for
an assessment roll upon which a revaluation is implemented in accordance
with an approved plan, and not to exceed two dollars per parcel for  any
assessment   roll  upon  which  a  revaluation  is  not  implemented  in
accordance with an approved plan. The amount payable  on  a  per  parcel
basis  shall  exclude parcels which are wholly exempt or assessed by the
commissioner.
(b) Any assessing unit  that  fails  to  implement  a  revaluation  as
prescribed  in an approved plan shall remit to the state the full amount
of  any  state  aid  received  pursuant  to  this  subdivision  for  the
assessment   rolls   following  the  one  upon  which  the  most  recent
revaluation was implemented.
(c) Nothing herein shall be deemed to prevent an assessing  unit  from
withdrawing from an approved plan. Any assessing unit that does so shall
only   be   responsible   for  remission  of  per  parcel  payments  for
non-revaluation years.
(d) No grant awarded to any individual assessing  unit  in  any  given
year  pursuant  to  this  subdivision shall exceed five hundred thousand
dollars.
3. Consolidated, coordinated and county assessment programs. (a) State
assistance shall be payable in a one-time payment of up to seven dollars
per parcel to each constituent municipality of a consolidated  assessing
unit  created  pursuant  to section one thousand six hundred two of this
chapter,  to  each  assessing  unit  participating  in   a   coordinated
assessment program pursuant to section five hundred seventy-nine of this
chapter,  and  to each assessing unit constituting an entire county that
is first established after April  first,  nineteen  hundred  ninety-six.
State  assistance  shall  also be payable in a one-time payment of up to
two dollars per parcel to each assessing  unit  constituting  an  entire
county  that  was first established before April first, nineteen hundred
ninety-six and that has completed a revaluation or an update implemented
on an assessment roll having assessments at one hundred percent of value

and finalized subsequent to the  nineteen  hundred  ninety-six  calendar
year.  However,  no constituent municipality of a consolidated assessing
unit or assessing unit participating in a coordinated assessment program
shall  be  eligible  for aid pursuant to this paragraph in excess of one
hundred forty thousand dollars, and no county assessing  unit  shall  be
eligible  to  receive payments in excess of the sum of all payments that
would  otherwise  be  payable  to  its  municipalities  if   they   were
constituent  municipalities  of  a  consolidated  assessing  unit.  Upon
completion of the first assessment  roll  produced  pursuant  to  either
section  five  hundred  seventy-nine or section one thousand six hundred
two  of  this  chapter,  produced  by  a  county  assessing  unit  first
established before April first, nineteen hundred ninety-six and that has
completed  a  revaluation or an update implemented on an assessment roll
having assessments  at  one  hundred  percent  of  value  and  finalized
subsequent to the nineteen hundred ninety-six calendar year, or produced
by  a  county  assessing  unit  established  after April first, nineteen
hundred ninety-six, such assessing unit or assessing units may apply  to
the   commissioner  for  assistance  pursuant  to  this  paragraph.  Any
assessing unit or municipality having received state assistance pursuant
to this paragraph in one year shall not  be  eligible  to  receive  such
state assistance in another year.
(b)  Where  an  assessing  unit  or assessing units have implemented a
revaluation or  an  update  upon  the  first  assessment  roll  produced
pursuant to either section five hundred seventy-nine or one thousand six
hundred  two  of  this  chapter,  or  subsequent  to  becoming  a county
assessing unit first established after  April  first,  nineteen  hundred
ninety-six,  or  in  the  case of a county assessing unit that was first
established before April first, nineteen  hundred  ninety-six  that  has
completed  a  revaluation or an update implemented on an assessment roll
having assessments  at  one  hundred  percent  of  value  and  finalized
subsequent  to  the  nineteen  hundred  ninety-six  calendar  year, such
assessing unit or assessing units may also make application and  qualify
for state assistance as provided in subdivision two of this section.
(c)  If  a  consolidated  assessing  unit  or a coordinated assessment
program should be expanded after state assistance pursuant to  paragraph
(a)   of   this  subdivision  has  been  paid  to  the  assessing  units
participating in the original program, additional state assistance shall
be payable only to the assessing unit  or  units  to  be  added  to  the
program,  and  only  upon  satisfactorily producing the first assessment
roll or rolls completed after the assessing unit or units have  been  so
added.
(d) Termination of or withdrawal from a program. If an assessing unit,
after having received state assistance pursuant to paragraph (a) of this
subdivision,  reverts  to separate assessment within ten years after the
receipt of such aid, such assessing unit shall  remit  to  the  state  a
prorated  portion  of  the  aid  received,  except that in the case of a
county assessing unit, if a city or town  therein  reverts  to  separate
assessment  within ten years after the county's receipt of such aid, the
county shall remit to the state a prorated portion of the aid received.
3-a. Optional county services. When  a  county  has  entered  into  an
agreement  with  one or more assessing units pursuant to section fifteen
hundred thirty-seven of this  chapter  to  provide  appraisal  services,
exemption  services  or  assessment  services  to  an assessing unit, or
pursuant to paragraph  (e)  of  subdivision  three  of  section  fifteen
hundred  thirty-two  of  this  chapter to provide data collection, sales
verification, or other assessment-related services to an assessing unit,
state assistance may be payable in a  one-time  payment  of  up  to  one

dollar  per  parcel  to  such  county,  subject  to appropriation by the
legislature.
4.  Upon  approval  of an application for state assistance pursuant to
this section, the commissioner shall compute, apportion and  certify  to
the  state  comptroller the amounts payable. Such state assistance shall
be payable on the audit and warrant of the state comptroller on vouchers
certified or approved as prescribed by law out of moneys appropriated by
the legislature for such purpose.
In no event shall aid be granted to an assessing unit which  fails  to
meet  the  criteria  set  forth in subdivision one of this section, with
respect to the assessment  year  for  which  the  application  is  made.
However,  an  assessing unit which implements a revaluation or update of
assessments for an assessment roll finalized on or after the  first  day
of  January, nineteen hundred ninety-six will be presumed to satisfy the
assessment uniformity standards for the year of  the  implementation  of
the revaluation or update and the two succeeding years.
5.  Valuation  data  and  the  assessment,  inventory  and sales files
furnished to the  commissioner  pursuant  to  subdivision  one  of  this
section  shall  become  available  to  the  commissioner  for  both  the
improvement of real property tax administration and to  fund  state  and
local real property tax administration.