§ 579. Coordinated assessment programs.
1.Establishment of program.\nTwo or more assessing units, except villages, within the same county or\nadjoining counties may establish a coordinated assessment program,\nwithout referendum, by entering into an agreement meeting the criteria\nset forth in this section at least forty-five days before the taxable\nstatus date of the first assessment roll to which such program is to\napply. Any agreement entered into hereunder shall be approved by each\nparticipating assessing unit by a majority vote of the voting strength\nof its governing body. A copy of each such agreement shall be filed with\nthe commissioner on or before such taxable status date. As used in this\nsection, the term "voting strength" has the meaning set forth in section\none hundre
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§ 579. Coordinated assessment programs. 1. Establishment of program.\nTwo or more assessing units, except villages, within the same county or\nadjoining counties may establish a coordinated assessment program,\nwithout referendum, by entering into an agreement meeting the criteria\nset forth in this section at least forty-five days before the taxable\nstatus date of the first assessment roll to which such program is to\napply. Any agreement entered into hereunder shall be approved by each\nparticipating assessing unit by a majority vote of the voting strength\nof its governing body. A copy of each such agreement shall be filed with\nthe commissioner on or before such taxable status date. As used in this\nsection, the term "voting strength" has the meaning set forth in section\none hundred nineteen-n of the general municipal law.\n 2. Types of agreements. (a) Coordinated assessment programs with\ndirect county involvement. Two or more assessing units, except villages,\nwithin the same county may establish a coordinated assessment program by\nentering into an agreement with the county pursuant to subdivision four\nof section one thousand five hundred thirty-seven of this chapter, which\nprovides for the county to provide assessment services to all of the\nparticipating assessing units, and which contains the additional\nprovisions set forth in this section.\n (b) Coordinated assessment programs without direct county involvement.\nTwo or more assessing units, except villages, within the same county or\nadjoining counties may establish a coordinated assessment program by\njointly entering into a municipal cooperative agreement between or among\nthemselves pursuant to section five hundred seventy-six of this title\nand article five-G of the general municipal law, which provides for a\nsingle assessor to be appointed to hold the office of assessor in all\nthe participating assessing units, and which contains the additional\nprovisions set forth in this section.\n (c) No agreement pursuant to this section may be entered into by an\nassessing unit which has retained elective assessors.\n 2-a. When an assessing unit is required to change its assessment\ncalendar in order to comply with the requirements of paragraph (c) of\nsubdivision three of this section, the establishment of the coordinated\nassessment program shall be deemed contingent upon the implementation of\nthe required assessment calendar changes pursuant to law.\n 3. Additional provisions. In addition to any other requirements of\nlaw, an agreement for a coordinated assessment program shall provide for\nthe following:\n (a) Single assessor. Effective no later than sixty days after the date\non which the agreement is effective, the same individual shall be\nappointed to hold the office of the assessor in all of the assessing\nunits participating in the coordinated assessment program. The term of\noffice of such assessor shall be such term as set forth in section three\nhundred ten of this chapter. Upon the expiration of the term of the\nassessor so appointed, or in the event that the assessor so appointed\nshall resign or otherwise be unable to remain in office, a single\nindividual shall be appointed to succeed him or her in all the\nparticipating assessing units.\n (b) Standard of assessment. Effective with the first assessment roll\nproduced pursuant to this section, all real property shall be assessed\nat the same uniform percentage of value in all of the assessing units\nparticipating in the coordinated assessment program throughout the term\nof the agreement. Such percentage may be expressly prescribed by the\nagreement.\n (c) Assessment calendar. The dates applicable to the assessment\nprocess in each participating assessing unit, including taxable status\ndate, and the dates for the filing of the tentative and final assessment\nrolls, shall be as provided in this article and article three of this\nchapter.\n 4. Modifications of existing programs. (a) Addition of new\nparticipants. An agreement for a coordinated assessment program may be\namended to add one or more eligible assessing units to the program. The\namended agreement shall be approved in the same manner as an original\nagreement; provided that the amended agreement must be approved at least\nforty-five days before the taxable status date of the first assessment\nroll to which the amended agreement is to apply. A copy of the amended\nagreement shall be filed with the commissioner on or before such taxable\nstatus date.\n (b) Withdrawal of participants. An assessing unit may withdraw from a\ncoordinated assessment program by local law or resolution; provided,\nhowever, that the local law or resolution providing for the withdrawal\nmust be approved by a majority of the voting strength of its governing\nbody at least forty-five days before the taxable status date of the\nfirst assessment roll to which it is to apply and filed with the\ncommissioner on or before such taxable status date. Upon the withdrawal\nof an assessing unit from a coordinated assessment program, the\nagreement between or among the remaining participants shall be deemed\namended to remove any references to the assessing unit that has\nwithdrawn.\n (c) Termination of program. A coordinated assessment program may be\nterminated (i) by the adoption of local laws or resolutions providing\nfor the termination of the program by at least fifty percent of the\nparticipating assessing units; or (ii) in the case of a program with\ndirect county involvement, by the adoption by the county of a local law\nor resolution providing for the termination of the program; provided,\nhowever, that in either case the local laws or resolutions providing for\nthe termination must be approved by a majority of the voting strength of\nits governing body at least forty-five days before the taxable status\ndate of the first assessment roll to which it is to apply and filed with\nthe commissioner on or before such taxable status date.\n (d) Automatic termination of program. A coordinated assessment program\nshall be automatically terminated in the event the commissioner becomes\naware, on or before the taxable status date of the assessment roll to\nwhich such program applies, that the same individual is no longer\nserving as assessor in all of the assessing units that comprise a\ncoordinated assessment program.\n (e) Continuation of program. A coordinated assessment program shall be\ndeemed to continue unless it is so terminated pursuant to paragraphs (c)\nor (d) of this subdivision.\n 5. Equalization. In addition to the provisions set forth in article\ntwelve of this chapter, state equalization for assessing units\nparticipating in a coordinated assessment program shall be subject to\nthe following:\n (a) Market value surveys. For any market value survey commenced after\nthe first assessment roll produced pursuant to this section, the\ncommissioner shall conduct a common market value survey including all\nthe assessing units participating in the program, using data collected\npursuant to subdivision three of section twelve hundred of this chapter.\n (b) Equalization rates. The commissioner shall establish the same\nequalization rate which is to be applicable to all of the assessing\nunits participating in a coordinated assessment program. Equalization\nrates shall be established in accordance with the provisions of this\nsection beginning with the first assessment roll prepared by the\ncoordinated assessment program. If the commissioner is unable to\nestablish an equalization rate prior to the levy of taxes on the first\nassessment rolls prepared for a coordinated assessment program, the\ncommissioner shall establish special equalization rates as follows:\n (i) For the apportionment of school taxes pursuant to article thirteen\nof this chapter, such rate shall be the quotient of the aggregate total\nassessed value of taxable real property on the assessment rolls\ncompleted by the assessing units in the year prior to the first\nassessment rolls of the coordinated assessment program divided by the\naggregate full value estimate for the assessment rolls of the\nparticipating municipalities in the coordinated assessment program as\nestablished in the market value survey with the same full value standard\nas the other special equalization rates certified by the commissioner\nfor that apportionment; this quotient shall be adjusted for a material\nchange in level of assessment occurring on the first assessment rolls of\nthe coordinated assessment program.\n (ii) For the apportionment of county taxes pursuant to title two of\narticle eight of this chapter, such rate shall be the quotient of the\naggregate total assessed value of taxable real property on the\nassessment rolls completed by the assessing units in the year prior to\nthe first assessment rolls of the coordinated assessment program divided\nby the aggregate full value estimate for the assessment rolls of the\nparticipating municipalities in the coordinated assessment program as\nestablished in the market value survey with the same full value standard\nas the other county equalization rates certified by the commissioner for\nthat apportionment; this quotient shall be adjusted for any change in\nlevel of assessment occurring on the first assessment rolls of the\ncoordinated assessment program.\n (c) Administrative review. (i) If an assessing unit participating in a\ncoordinated assessment program files a complaint with the commissioner\nagainst a tentative equalization rate, it shall simultaneously, in\naddition to any other requirement, serve a copy of its complaint upon\nall the other assessing units participating in the coordinated\nassessment program. Where such a complaint has been filed, the assessor\nshall be authorized to provide the specific parcel objections in support\nof the complaint.\n (ii) If an assessing unit participating in a coordinated assessment\nprogram should wish to support, object to, or express an opinion on a\ncomplaint filed by another assessing unit participating in the program,\nit shall have the right to file written statements with the commissioner\non or before the date on which the complaint is scheduled to be heard.\nSimultaneously, a copy of any such statements shall be served by that\nassessing unit upon all the other participating assessing units.\n (iii) Any change made to the tentative equalization rate as a result\nof administrative review shall apply to all of the participating\nassessing units.\n (d) Judicial review. If an assessing unit participating in a\ncoordinated assessment program petitions for judicial review of a final\nequalization rate, a copy of its petition shall simultaneously be served\nby that assessing unit upon the other participating assessing units. Any\nchange made to the final equalization rate as a result of such judicial\nreview shall apply to all of the participating assessing units.\n (e) Where the commissioner prepares the same equalization rate for\nparticipating municipalities pursuant to this subdivision, in conducting\nthe market value survey pursuant to article twelve of this chapter, the\ncommissioner may treat the coordinated assessment program as a single\nsurvey unit.\n 6. Rules. The commissioner may promulgate such rules as may be\nnecessary to implement the provisions of this section.\n