§ 511. Assessment disclosure; notice and meetings.
1.In the year of a\nrevaluation or update of assessments, if the state equalization rate for\nthe immediately preceding assessment roll was less than eighty-five, the\nassessor shall, and in any other year may, not later than sixty days\nprior to the date set by law for the filing of the tentative assessment\nroll, mail to each owner of real property therein, an assessment\ndisclosure notice in the format provided in paragraph (a) of subdivision\ntwo of this section. However, pursuant to a resolution adopted by the\ngoverning board of the assessing unit, other than a special assessing\nunit or an approved assessing unit which has adopted the provisions of\nsection nineteen hundred three of this chapter, such assessment\ndisclosure notic
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§ 511. Assessment disclosure; notice and meetings. 1. In the year of a\nrevaluation or update of assessments, if the state equalization rate for\nthe immediately preceding assessment roll was less than eighty-five, the\nassessor shall, and in any other year may, not later than sixty days\nprior to the date set by law for the filing of the tentative assessment\nroll, mail to each owner of real property therein, an assessment\ndisclosure notice in the format provided in paragraph (a) of subdivision\ntwo of this section. However, pursuant to a resolution adopted by the\ngoverning board of the assessing unit, other than a special assessing\nunit or an approved assessing unit which has adopted the provisions of\nsection nineteen hundred three of this chapter, such assessment\ndisclosure notice shall include in lieu thereof the items specified in\nparagraph (b) of subdivision two of this section.\n 2. (a) Tax dollar comparison. Such notice shall identify the parcel\nfor which it has been mailed and shall include: (i) the parcel\ndescription; (ii) the final taxable assessment of the parcel for the\nprevious year; (iii) the current preliminary taxable assessment of the\nparcel; (iv) as a minimum, the actual extension of city or town taxes\nfor the prior year to a hypothetical extension of the same taxes against\nthe preliminary determination of assessed value for the current year\nadjusted for changes in the condition of real property; (v) the\ndifference between the actual and hypothetical extensions; and (vi) a\nstatement advising the owner of real property that the net difference\nreflected in the statement does not represent the property's tax\nliability for any ensuing fiscal year. This notice shall contain a\nstatement that tax liability may be affected by changes in (1) municipal\nbudgets, (2) assessments of other real property prior to completion of\nthe final assessment roll, and if school or county taxes, or both, are\ncompared, (3) apportionment of relative municipal shares of county and\nschool district levies. The notice shall also contain a statement that a\npublication containing procedures for contesting an assessment is\navailable at the assessor's office and such other information as may be\nrequired by the commissioner.\n (b) Alternative disclosure notice. Such notice shall identify the\nparcel for which it has been mailed and shall include: (i) the parcel\ndescription; (ii) the final taxable assessment of the parcel for the\nprevious year; (iii) the current preliminary taxable assessment of the\nparcel; and (iv) an estimate of how much the tax liability of the parcel\nwould change if the preliminary taxable assessments should be\nimplemented and if all other relevant factors should remain constant.\nSuch estimate shall be calculated by subtracting the percentage change\nin the preliminary taxable assessment of the parcel from the percentage\nchange in the preliminary total taxable assessments of the assessment\nroll as a whole, and dividing that result by the percentage change in\nthe preliminary taxable assessment of the parcel and expressing the\nresult, whether positive or negative, either as a percentage, rounded to\nthe nearest whole percentage, or specifying a range within which the\npercentage falls, provided that such range shall not exceed five\npercentage points. The notice shall further state that the estimated\nchange in tax liability is only an estimate, and that the actual tax\nliability may ultimately be affected by changes in (1) municipal\nbudgets, (2) assessments of other real property prior to completion of\nthe final assessment roll, and (3) if school or county taxes, or both,\nare compared, apportionment of relative municipal shares of county and\nschool district levies. In addition, the notice shall state: that the\npreliminary assessments for the assessing unit are subject to adjustment\nprior to the filing of the tentative assessment roll; and that a\npublication containing procedures for contesting an assessment is\navailable at the assessor's office.\n 3. Subsequent to the mailing of the notice required by subdivision one\nof this section, the assessor and representatives of any independent\ncontractors employed in the revaluation program, shall be available to\nprovide explanations of the program, including consideration of\nobjections or complaints of owners of real property within said\nassessing unit.\n 4. In any assessing unit subject to the provisions of this section, if\nthe assessed value of any property on the tentative assessment roll is\ndifferent from the preliminary determination of assessed value set forth\non the assessment disclosure notice described in subdivision one of this\nsection, the assessor, not later than ten days prior to the date set by\nlaw for the hearing of complaints by the board of assessment review,\nshall mail a notice to the owner of such property stating the\npreliminary determination of assessed valuation on the assessment\ndisclosure notice and the assessment set forth on the tentative\nassessment roll, explaining the procedure to be followed in obtaining\nreview of such assessment and setting forth the date or dates and times\nat which the board of assessment review will meet to hear complaints\nwith respect to assessments.\n 5. Failure to mail either notice described in this section or failure\nof the owner to receive the same shall not prevent the levy, collection\nand enforcement of the payment of the taxes on such real property.\n 6. No separate notice shall be required to be mailed pursuant to this\nsection for property subject to taxation pursuant to title two of this\narticle provided the assessor complies with the notice provision of\nsection five hundred forty-two of such title.\n 7. The commissioner shall promulgate rules and regulations to provide\nfor the implementation of the provisions of this section.\n 8. Whenever an assessing unit has mailed assessment disclosure notices\nto each owner of real property therein pursuant to this section, that\nassessing unit is not required to mail notices pursuant to this section\nif it implements a reassessment at the same uniform percentage of value\nas the previous reassessment in either of the two years immediately\nsucceeding that previous reassessment.\n 9. A special assessing unit shall be deemed to be in compliance with\nthe provisions of this section if it provides assessment disclosure\nnotices to property owners in an alternative manner which includes, at a\nminimum, their tentative assessments, the market values upon which they\nwere based, and the applicable level of assessment.\n