N.Y. Real Property Tax Law § 1314: Equalization in school districts located in more than one city or town

§ 1314. Equalization in school districts located in more than one city

or town. 1. (a) When a school district is located in more than one city

or town, the school authorities thereof may upon their own motion, and

shall upon the timely written request of three or more persons liable to

pay taxes upon real property therein, secure from the latest final

completed assessment rolls of each such city and town, a statement of

the assessed valuation of each parcel of real property subject to

taxation for school purposes in such school district and shall deliver

such statement to the district superintendent having jurisdiction. Such

district superintendent shall immediately secure from the commissioner

of taxation and finance, a statement of the state equalization rate

established by such commissioner for each such city and town in which

such school district is situated and shall determine the full valuation

of the real property of each part of a city or town included in such

school district by dividing the taxable assessed valuation of such real

property in such part of a city or town by the state equalization rate

established for such city or town. For purposes of this subdivision

"taxable assessed valuation" means the assessed value actually subject

to taxation for school purposes except that it also includes the amount

of assessed value partially exempt from taxation for school purposes

pursuant to sections four hundred twenty-five, four hundred sixty and

four hundred sixty-four of this chapter and such other sections of law

as the school authorities designate by resolution to be included in the

total assessed valuation.

(b) On or before the first day of October in each year, the district

superintendent shall transmit to the commissioner of education and to

the commissioner, in the form prescribed by it, a statement for the

current fiscal year showing the taxable assessed valuation of real

property of each city and town within the school district, the assessed

valuation of such real property upon which the school tax has actually

been levied, the state equalization rate or special equalization rate

used to determine the apportionment of taxes, the full valuation of real

property of each part of a city or town included in such school

district, whether any school tax was apportioned pursuant to subdivision

one-a of this section, and a list of the partial exemptions which the

school authorities have by resolution adopted pursuant to this section,

elected to include in the taxable assessed valuation of real property.

(c) The state equalization rate to be furnished by the commissioner

shall be the rate established by the commissioner for the assessment

roll on which school taxes are to be levied. When no state equalization

rate has been established for such roll, the rate to be furnished shall

be the rate established for the assessment roll immediately preceding

the roll on which taxes are to be levied provided, however, that where a

special equalization rate has been determined as provided in subdivision

two of this section, that special equalization rate shall be furnished

to the district superintendent for the purpose of equalization pursuant

to this section. Where the commissioner determines that a city or town

has implemented a reassessment at full value on the current roll, it may

establish a special equalization rate of one hundred for that city or

town and establish special equalization rates for the other cities or

towns within that school district by adjusting the latest state

equalization rates for those cities or towns to the appropriate current

roll. In all cases in any given school district the state equalization

rates or special equalization rates to be furnished by the commissioner

for the apportionment of taxes shall have the same full value standard.

Where the commissioner furnishes the same state equalization or special

equalization rate for two or more of the cities and towns in a school

district for use by that school district in the apportionment of taxes,

the commissioner shall concurrently therewith notify the school district

that school taxes may be apportioned in the manner provided by

subdivision one-a of this section.

(d) (i) Such district superintendent shall also determine what

proportion of any tax to be levied in such school district for school

purposes during the current school year shall be levied upon each part

of a city or town included in such school district by dividing the sum

of the full valuation of real property in such part of a city or town by

the total of all such full valuations of real property in such school

district. Provided, however, that prior to the levy of taxes, the

governing body of the school district may adopt a resolution directing

such proportions to be based upon the average full valuation of real

property in each such city or town over either a three-year period,

consisting of the current school year and the two prior school years, or

over a five-year period, consisting of the current school year and the

four prior school years. Once such a resolution has been adopted, the

proportions for ensuing school years shall continue to be based upon the

average full valuation of real property in each such city or town over

the selected period, unless the resolution provides otherwise or is

repealed.

(ii) Such proportions shall be expressed in the nearest exact ten

thousandths and the school authorities of such school district shall

levy such a proportion of any tax to be raised in the school district

during the current school year upon each part of a city or town included

in such school district as shall have been determined by the district

superintendent. A new proportion shall be determined for each school

year thereafter by the district superintendent in accordance with the

provisions of this section by the use of the latest state equalization

rates. In any such school district that is not within the jurisdiction

of a district superintendent of schools, the duties which would

otherwise be performed by the district superintendent under the

provisions of this section, shall be performed by the school authorities

of such district.

1-a. When the commissioner has furnished the same state equalization

or special equalization rate for two or more of the cities and towns in

a school district for use by that school district in the apportionment

of taxes, the school district may apportion its levy as follows:

(a) The district superintendent shall determine the amount of school

tax to be raised from each city and town in the district in accordance

with the provisions set forth in subdivision one of this section.

(b) For those cities and towns with respect to which the commissioner

has furnished the same state equalization or special equalization rate,

the amount of school tax to be raised in aggregate from each part of

such city or town is the sum of the amounts determined for each such

city and town in accordance with paragraph (a) of this subdivision. This

aggregate amount of school tax shall be apportioned to each such city or

town in proportion to the sum of the assessed value actually subject to

taxation for school purposes plus the amount of assessed value partially

exempt from taxation for school purposes pursuant to section four

hundred twenty-five of this chapter.

2. If it is made to appear to the commissioner by a statement of the

assessors of the city or town, subscribed and affirmed by them as true

under the penalties of perjury, that there has been a change in the

level of assessment since the last state equalization rate for the city

or town was established, or, if it is made to appear to the commissioner

that the state equalization rate established by it for a city or town is

inequitable as applied to real property within the school district in

such city or town, it shall determine a special equalization rate for

such city or town or for such real property, as the case may be, which

shall be used for the sole purpose of equalization under this section.

Such special equalization rate as finally determined shall be furnished

by such commissioner to the district superintendent of schools or the

school authorities, as the case may be.

3. (a) Upon his own motion or, prior to the statutory date for the

levy of school district taxes on the next subsequent assessment roll, at

the request of a person liable to pay taxes upon real property in the

school district, a district superintendent who failed to use one or more

state equalization rates furnished pursuant to this section, or who made

a mathematical error in determining full value or in apportioning the

tax on the basis of full value, shall redetermine the full valuation of

the real property of each part of a city or town within the school

district and the proportion of the tax which should have been levied in

each city or town or part thereof based upon the corrected full

valuation. If such redetermination cannot be made prior to the extension

of taxes for that year, the district superintendent shall cause the

school district tax levy for the following year to be adjusted to

account for the improper apportionment which resulted from his error,

upon notice to the commissioner and the commissioner of education;

provided, however, that the school authorities by resolution may elect

to adjust the tax levy in the current year notwithstanding a

redetermination of full valuation after the extension of taxes for the

current year.

(b) Within thirty days of the receipt of a request for such

redetermination, the district superintendent shall report his findings

and determination to the person who made such request. Such person may

appeal an adverse determination of the district superintendent, upon

application to the commissioner within sixty days of the mailing of the

report of the district superintendent.

(c) Not later than thirty days after receipt of a request for review

of a determination by the district superintendent, the commissioner,

upon notice to the commissioner of education, shall determine whether

the district superintendent erred in his determination of full value or

tax apportionment based thereon, for one or more of the reasons

described in paragraph (a) of this subdivision. If the commissioner

finds that such an error occurred, it shall issue an order, upon notice

to the commissioner of education, directing the district superintendent

to adjust the apportionment of the school district tax levy for the

ensuing fiscal year to account for the improper apportionment which

occurred as a result of the error of the superintendent.

(d) References herein to the district superintendent of schools shall

be deemed to mean the school authorities of a school district which is

not within the jurisdiction of a district superintendent of schools.

4. The provisions of this section shall apply to supplemental

assessment rolls completed, verified and filed pursuant to section

thirteen hundred thirty-five of this chapter, and the term "state

equalization rate" as used in this section shall include the state

equalization rate established for such supplemental assessment rolls

pursuant to title one of article twelve of this chapter.