§ 1803-B — Allocation of taxes among classes

New York § 1803-B

• Jurisdiction: New York
• Law RPT: Real Property Tax
• Art. 18: Preservation of Class Share of Taxes In Municipal Corporations Except Counties Within a City, Included Within the Boundaries of a Special Assessing Unit and Limitation On Increases In Assessments Therein

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§ 1803-b. Allocation of taxes among classes. 1. (a) Beginning with the\nlevy of taxes on the first assessment roll with a taxable status date\noccurring on or after December third, nineteen hundred eighty-one, the\nlegislative body of any special assessing unit which is not a city shall\nannually certify the base proportion, adjusted base proportion or\nadjusted proportion, whichever is appropriate, for each such class\napplicable to such special assessing unit and to each portion and\nbeginning with the levy of taxes on the assessment roll completed and\nfiled in two thousand one, to each town and county special district, and\neffective for the levy of taxes on the first assessment roll with a\ntaxable status date after December thirty-first, two thousand two, each\nzone of assessment, to the chief fiscal officer of the county and of\neach town and school district and to the chief fiscal officer of each\ncity and of each village which uses the assessment roll of the special\nassessing unit for the levy of taxes. Such certifications shall also be\nfiled with the commissioner. Such certification shall be made at the\nsame time as the delivery of the assessment roll to such county, cities,\nvillages, towns, or school districts.\n (b) Beginning with the levy of taxes on the first assessment roll with\na taxable status date occurring on or after December third, nineteen\nhundred eighty-one, the legislative body of any special assessing unit\nwhich is a city shall annually certify the base proportion, adjusted\nbase proportion or adjusted proportion, whichever is appropriate, for\neach such class applicable to such special assessing unit, to the\ncommissioner of finance of such city. Such certification shall also be\nfiled with the commissioner at the same time.\n (c) Beginning with the levy of taxes on the first assessment roll with\na taxable status date later than December third, nineteen hundred\neighty-one, the legislative body of each such special assessing unit and\neach municipal corporation, except a county wholly within a city, which\nincludes a portion of such special assessing unit and which levies taxes\non the assessment roll of such special assessing unit, shall annually\nallocate to each such class a share of such municipal corporation's tax\nequal to the base proportion, adjusted base proportion or adjusted\nproportion as certified in accordance with paragraph (a) or paragraph\n(b) hereof.\n (d) For purposes of the allocation of taxes among classes in a town or\ncounty special district that is not a portion, or a zone of assessment\nlocated within a special assessing unit that is not a city, beginning\nwith the levy of taxes on the first assessment roll with a taxable\nstatus date after December third, two thousand, the legislative body of\neach such special assessing unit shall annually allocate to each class\nlocated within such special district and effective for the levy of taxes\non the first assessment roll with a taxable status date after December\nthirty-first, two thousand two, each zone of assessment, a share of such\nspecial district's or zone of assessment's tax equal to the base\nproportion or adjusted proportion as certified in accordance with\nparagraph (a) of this subdivision.\n 2. (a) Any city wholly situated in a special assessing unit which\nwould otherwise be governed by the provisions of article nineteen of\nthis chapter shall be governed by the provisions of this article if it\nadopts a local law providing that such city taxes shall be levied on the\nroll of the special assessing unit. Such local law shall be adopted not\nlater than sixty days before the last date for the levy of its taxes. A\ncopy of such local law shall be furnished to the assessor of such\nspecial assessing unit within thirty days after its adoption. In such\nevent, such special assessing unit shall deliver that portion of its\nroll applicable to such city. Any local law adopted pursuant to this\nsubdivision shall be effective for all subsequent tax years until\nrepealed by such city.\n (b) Any village wholly situated in a special assessing unit which\nwould otherwise be governed by the provisions of article nineteen of\nthis chapter shall be governed by the provisions of this article if it\nadopts a local law as provided in subdivision three of section fourteen\nhundred two of this chapter.\n 3. In a special assessing unit which is not a city, the governing body\nof any school district, and the legislative body of any village or city\nwhich has elected to be governed by the provisions of this article, may,\nby adopting a local law, or in the case of school districts, a\nresolution, allocate to class one property that share of such municipal\ncorporation's tax levy equal to the base proportion, adjusted base\nproportion or adjusted proportion, whichever is appropriate, for such\nproperty and allocate the remainder of the tax levy to the remaining\nclasses as a whole.\n 4. Nothing in section eighteen hundred three, section eighteen hundred\nthree-a or this section of this article shall prevent the entry on the\nassessment roll of new property, additions to or improvements of\nexisting property or formerly exempt property or the full or partial\nremoval from the roll of property by reason of fire, demolition,\ndestruction or new exemption.\n