§ 1314 — Equalization in school districts located in more than one city or town

New York § 1314

• Jurisdiction: New York
• Law RPT: Real Property Tax
• Art. 13: Special Provisions Relating to School Districts

Text

§ 1314. Equalization in school districts located in more than one city\nor town. 1. (a) When a school district is located in more than one city\nor town, the school authorities thereof may upon their own motion, and\nshall upon the timely written request of three or more persons liable to\npay taxes upon real property therein, secure from the latest final\ncompleted assessment rolls of each such city and town, a statement of\nthe assessed valuation of each parcel of real property subject to\ntaxation for school purposes in such school district and shall deliver\nsuch statement to the district superintendent having jurisdiction. Such\ndistrict superintendent shall immediately secure from the commissioner\nof taxation and finance, a statement of the state equalization rate\nestablished by such commissioner for each such city and town in which\nsuch school district is situated and shall determine the full valuation\nof the real property of each part of a city or town included in such\nschool district by dividing the taxable assessed valuation of such real\nproperty in such part of a city or town by the state equalization rate\nestablished for such city or town. For purposes of this subdivision\n"taxable assessed valuation" means the assessed value actually subject\nto taxation for school purposes except that it also includes the amount\nof assessed value partially exempt from taxation for school purposes\npursuant to sections four hundred twenty-five, four hundred sixty and\nfour hundred sixty-four of this chapter and such other sections of law\nas the school authorities designate by resolution to be included in the\ntotal assessed valuation.\n (b) On or before the first day of October in each year, the district\nsuperintendent shall transmit to the commissioner of education and to\nthe commissioner, in the form prescribed by it, a statement for the\ncurrent fiscal year showing the taxable assessed valuation of real\nproperty of each city and town within the school district, the assessed\nvaluation of such real property upon which the school tax has actually\nbeen levied, the state equalization rate or special equalization rate\nused to determine the apportionment of taxes, the full valuation of real\nproperty of each part of a city or town included in such school\ndistrict, whether any school tax was apportioned pursuant to subdivision\none-a of this section, and a list of the partial exemptions which the\nschool authorities have by resolution adopted pursuant to this section,\nelected to include in the taxable assessed valuation of real property.\n (c) The state equalization rate to be furnished by the commissioner\nshall be the rate established by the commissioner for the assessment\nroll on which school taxes are to be levied. When no state equalization\nrate has been established for such roll, the rate to be furnished shall\nbe the rate established for the assessment roll immediately preceding\nthe roll on which taxes are to be levied provided, however, that where a\nspecial equalization rate has been determined as provided in subdivision\ntwo of this section, that special equalization rate shall be furnished\nto the district superintendent for the purpose of equalization pursuant\nto this section. Where the commissioner determines that a city or town\nhas implemented a reassessment at full value on the current roll, it may\nestablish a special equalization rate of one hundred for that city or\ntown and establish special equalization rates for the other cities or\ntowns within that school district by adjusting the latest state\nequalization rates for those cities or towns to the appropriate current\nroll. In all cases in any given school district the state equalization\nrates or special equalization rates to be furnished by the commissioner\nfor the apportionment of taxes shall have the same full value standard.\nWhere the commissioner furnishes the same state equalization or special\nequalization rate for two or more of the cities and towns in a school\ndistrict for use by that school district in the apportionment of taxes,\nthe commissioner shall concurrently therewith notify the school district\nthat school taxes may be apportioned in the manner provided by\nsubdivision one-a of this section.\n (d) (i) Such district superintendent shall also determine what\nproportion of any tax to be levied in such school district for school\npurposes during the current school year shall be levied upon each part\nof a city or town included in such school district by dividing the sum\nof the full valuation of real property in such part of a city or town by\nthe total of all such full valuations of real property in such school\ndistrict. Provided, however, that prior to the levy of taxes, the\ngoverning body of the school district may adopt a resolution directing\nsuch proportions to be based upon the average full valuation of real\nproperty in each such city or town over either a three-year period,\nconsisting of the current school year and the two prior school years, or\nover a five-year period, consisting of the current school year and the\nfour prior school years. Once such a resolution has been adopted, the\nproportions for ensuing school years shall continue to be based upon the\naverage full valuation of real property in each such city or town over\nthe selected period, unless the resolution provides otherwise or is\nrepealed.\n (ii) Such proportions shall be expressed in the nearest exact ten\nthousandths and the school authorities of such school district shall\nlevy such a proportion of any tax to be raised in the school district\nduring the current school year upon each part of a city or town included\nin such school district as shall have been determined by the district\nsuperintendent. A new proportion shall be determined for each school\nyear thereafter by the district superintendent in accordance with the\nprovisions of this section by the use of the latest state equalization\nrates. In any such school district that is not within the jurisdiction\nof a district superintendent of schools, the duties which would\notherwise be performed by the district superintendent under the\nprovisions of this section, shall be performed by the school authorities\nof such district.\n 1-a. When the commissioner has furnished the same state equalization\nor special equalization rate for two or more of the cities and towns in\na school district for use by that school district in the apportionment\nof taxes, the school district may apportion its levy as follows:\n (a) The district superintendent shall determine the amount of school\ntax to be raised from each city and town in the district in accordance\nwith the provisions set forth in subdivision one of this section.\n (b) For those cities and towns with respect to which the commissioner\nhas furnished the same state equalization or special equalization rate,\nthe amount of school tax to be raised in aggregate from each part of\nsuch city or town is the sum of the amounts determined for each such\ncity and town in accordance with paragraph (a) of this subdivision. This\naggregate amount of school tax shall be apportioned to each such city or\ntown in proportion to the sum of the assessed value actually subject to\ntaxation for school purposes plus the amount of assessed value partially\nexempt from taxation for school purposes pursuant to section four\nhundred twenty-five of this chapter.\n 2. If it is made to appear to the commissioner by a statement of the\nassessors of the city or town, subscribed and affirmed by them as true\nunder the penalties of perjury, that there has been a change in the\nlevel of assessment since the last state equalization rate for the city\nor town was established, or, if it is made to appear to the commissioner\nthat the state equalization rate established by it for a city or town is\ninequitable as applied to real property within the school district in\nsuch city or town, it shall determine a special equalization rate for\nsuch city or town or for such real property, as the case may be, which\nshall be used for the sole purpose of equalization under this section.\nSuch special equalization rate as finally determined shall be furnished\nby such commissioner to the district superintendent of schools or the\nschool authorities, as the case may be.\n 3. (a) Upon his own motion or, prior to the statutory date for the\nlevy of school district taxes on the next subsequent assessment roll, at\nthe request of a person liable to pay taxes upon real property in the\nschool district, a district superintendent who failed to use one or more\nstate equalization rates furnished pursuant to this section, or who made\na mathematical error in determining full value or in apportioning the\ntax on the basis of full value, shall redetermine the full valuation of\nthe real property of each part of a city or town within the school\ndistrict and the proportion of the tax which should have been levied in\neach city or town or part thereof based upon the corrected full\nvaluation. If such redetermination cannot be made prior to the extension\nof taxes for that year, the district superintendent shall cause the\nschool district tax levy for the following year to be adjusted to\naccount for the improper apportionment which resulted from his error,\nupon notice to the commissioner and the commissioner of education;\nprovided, however, that the school authorities by resolution may elect\nto adjust the tax levy in the current year notwithstanding a\nredetermination of full valuation after the extension of taxes for the\ncurrent year.\n (b) Within thirty days of the receipt of a request for such\nredetermination, the district superintendent shall report his findings\nand determination to the person who made such request. Such person may\nappeal an adverse determination of the district superintendent, upon\napplication to the commissioner within sixty days of the mailing of the\nreport of the district superintendent.\n (c) Not later than thirty days after receipt of a request for review\nof a determination by the district superintendent, the commissioner,\nupon notice to the commissioner of education, shall determine whether\nthe district superintendent erred in his determination of full value or\ntax apportionment based thereon, for one or more of the reasons\ndescribed in paragraph (a) of this subdivision. If the commissioner\nfinds that such an error occurred, it shall issue an order, upon notice\nto the commissioner of education, directing the district superintendent\nto adjust the apportionment of the school district tax levy for the\nensuing fiscal year to account for the improper apportionment which\noccurred as a result of the error of the superintendent.\n (d) References herein to the district superintendent of schools shall\nbe deemed to mean the school authorities of a school district which is\nnot within the jurisdiction of a district superintendent of schools.\n 4. The provisions of this section shall apply to supplemental\nassessment rolls completed, verified and filed pursuant to section\nthirteen hundred thirty-five of this chapter, and the term "state\nequalization rate" as used in this section shall include the state\nequalization rate established for such supplemental assessment rolls\npursuant to title one of article twelve of this chapter.\n