§ 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\nreal property tax administration. 1. State assistance shall be paid to\nan assessing unit or a county assessing on behalf of an assessing unit,\nupon determination by the commissioner that: (a) the assessing unit has\nsatisfied standards of quality assessment administration, as established\nby the commissioner pursuant to regulations promulgated by the\ncommissioner, subject to the approval of the director of the budget and\nhas implemented a revaluation pursuant to an approved plan as provided\nin this subdivision;\n (b) the revaluation is at one hundred percent of value; however, in\nspecial assessing units the revaluation or update of assessments must be\nat a uniform percentage of value for each class;\n (c) the revaluation was implemented pursuant to a plan, approved\npursuant to the rules of the commissioner, of not less than four years\nthat provides, at a minimum, for a revaluation in the first and last\nyear of such plan, but in no case less than once every four years, and\nfor inventory data to be collected at least once every six years;\n (d) the assessing unit has adopted a taxable status date subject to\nthe provisions of section three hundred two of this chapter, and has\nadopted a valuation date subject to the provisions of section three\nhundred one of this chapter;\n (e) the assessing unit has provided a set of supporting valuation\ndocuments and files to the commissioner; and\n (f) the assessing unit has provided a computer copy of assessment,\ninventory and sales files in a standardized format to the commissioner.\n 2. (a) State assistance pursuant to subdivision one of this section\nshall be payable in an amount not to exceed five dollars per parcel for\nan assessment roll upon which a revaluation is implemented in accordance\nwith an approved plan, and not to exceed two dollars per parcel for any\nassessment roll upon which a revaluation is not implemented in\naccordance with an approved plan. The amount payable on a per parcel\nbasis shall exclude parcels which are wholly exempt or assessed by the\ncommissioner.\n (b) Any assessing unit that fails to implement a revaluation as\nprescribed in an approved plan shall remit to the state the full amount\nof any state aid received pursuant to this subdivision for the\nassessment rolls following the one upon which the most recent\nrevaluation was implemented.\n (c) Nothing herein shall be deemed to prevent an assessing unit from\nwithdrawing from an approved plan. Any assessing unit that does so shall\nonly be responsible for remission of per parcel payments for\nnon-revaluation years.\n (d) No grant awarded to any individual assessing unit in any given\nyear pursuant to this subdivision shall exceed five hundred thousand\ndollars.\n 3. Consolidated, coordinated and county assessment programs. (a) State\nassistance shall be payable in a one-time payment of up to seven dollars\nper parcel to each constituent municipality of a consolidated assessing\nunit created pursuant to section one thousand six hundred two of this\nchapter, to each assessing unit participating in a coordinated\nassessment program pursuant to section five hundred seventy-nine of this\nchapter, and to each assessing unit constituting an entire county that\nis first established after April first, nineteen hundred ninety-six.\nState assistance shall also be payable in a one-time payment of up to\ntwo dollars per parcel to each assessing unit constituting an entire\ncounty that was first established before April first, nineteen hundred\nninety-six and that has completed a revaluation or an update implemented\non an assessment roll having assessments at one hundred percent of value\nand finalized subsequent to the nineteen hundred ninety-six calendar\nyear. However, no constituent municipality of a consolidated assessing\nunit or assessing unit participating in a coordinated assessment program\nshall be eligible for aid pursuant to this paragraph in excess of one\nhundred forty thousand dollars, and no county assessing unit shall be\neligible to receive payments in excess of the sum of all payments that\nwould otherwise be payable to its municipalities if they were\nconstituent municipalities of a consolidated assessing unit. Upon\ncompletion of the first assessment roll produced pursuant to either\nsection five hundred seventy-nine or section one thousand six hundred\ntwo of this chapter, produced by a county assessing unit first\nestablished before April first, nineteen hundred ninety-six and that has\ncompleted a revaluation or an update implemented on an assessment roll\nhaving assessments at one hundred percent of value and finalized\nsubsequent to the nineteen hundred ninety-six calendar year, or produced\nby a county assessing unit established after April first, nineteen\nhundred ninety-six, such assessing unit or assessing units may apply to\nthe commissioner for assistance pursuant to this paragraph. Any\nassessing unit or municipality having received state assistance pursuant\nto this paragraph in one year shall not be eligible to receive such\nstate assistance in another year.\n (b) Where an assessing unit or assessing units have implemented a\nrevaluation or an update upon the first assessment roll produced\npursuant to either section five hundred seventy-nine or one thousand six\nhundred two of this chapter, or subsequent to becoming a county\nassessing unit first established after April first, nineteen hundred\nninety-six, or in the case of a county assessing unit that was first\nestablished before April first, nineteen hundred ninety-six that has\ncompleted a revaluation or an update implemented on an assessment roll\nhaving assessments at one hundred percent of value and finalized\nsubsequent to the nineteen hundred ninety-six calendar year, such\nassessing unit or assessing units may also make application and qualify\nfor state assistance as provided in subdivision two of this section.\n (c) If a consolidated assessing unit or a coordinated assessment\nprogram should be expanded after state assistance pursuant to paragraph\n(a) of this subdivision has been paid to the assessing units\nparticipating in the original program, additional state assistance shall\nbe payable only to the assessing unit or units to be added to the\nprogram, and only upon satisfactorily producing the first assessment\nroll or rolls completed after the assessing unit or units have been so\nadded.\n (d) Termination of or withdrawal from a program. If an assessing unit,\nafter having received state assistance pursuant to paragraph (a) of this\nsubdivision, reverts to separate assessment within ten years after the\nreceipt of such aid, such assessing unit shall remit to the state a\nprorated portion of the aid received, except that in the case of a\ncounty assessing unit, if a city or town therein reverts to separate\nassessment within ten years after the county's receipt of such aid, the\ncounty shall remit to the state a prorated portion of the aid received.\n 3-a. Optional county services. When a county has entered into an\nagreement with one or more assessing units pursuant to section fifteen\nhundred thirty-seven of this chapter to provide appraisal services,\nexemption services or assessment services to an assessing unit, or\npursuant to paragraph (e) of subdivision three of section fifteen\nhundred thirty-two of this chapter to provide data collection, sales\nverification, or other assessment-related services to an assessing unit,\nstate assistance may be payable in a one-time payment of up to one\ndollar per parcel to such county, subject to appropriation by the\nlegislature.\n 4. Upon approval of an application for state assistance pursuant to\nthis section, the commissioner shall compute, apportion and certify to\nthe state comptroller the amounts payable. Such state assistance shall\nbe payable on the audit and warrant of the state comptroller on vouchers\ncertified or approved as prescribed by law out of moneys appropriated by\nthe legislature for such purpose.\n In no event shall aid be granted to an assessing unit which fails to\nmeet the criteria set forth in subdivision one of this section, with\nrespect to the assessment year for which the application is made.\nHowever, an assessing unit which implements a revaluation or update of\nassessments for an assessment roll finalized on or after the first day\nof January, nineteen hundred ninety-six will be presumed to satisfy the\nassessment uniformity standards for the year of the implementation of\nthe revaluation or update and the two succeeding years.\n 5. Valuation data and the assessment, inventory and sales files\nfurnished to the commissioner pursuant to subdivision one of this\nsection shall become available to the commissioner for both the\nimprovement of real property tax administration and to fund state and\nlocal real property tax administration.\n