N.Y. Real Property Tax Law § 1402: Village assessment status

§ 1402. Village assessment status. 1. Assessing unit villages. On or

before the first day of February or such other date as may be applicable

pursuant to section 5-510 of the village law, the village assessors

shall prepare an assessment roll of the real property within the village

in the same manner and form as is required by law for the preparation of

a town assessment roll.

2. Assessing unit villages utilizing town or county assessment roll.

The board of trustees may by resolution authorize the assessors to use

the assessment roll of the county or town of the current year as the

basis for the village assessment roll so far as practicable. Such

resolution shall be effective until revoked by subsequent resolution or

until superseded by a local law adopted pursuant to subdivision three of

this section. The board of trustees shall forthwith notify the

commissioner of the adoption of such resolution and of its revocation.

3. Non-assessing unit villages. (a) Any village, except a village

located in two or more towns having different taxable status dates, may

enact a local law, subject to permissive referendum as provided in

article nine of the village law, providing that the village shall cease

to be an assessing unit and that village taxes shall thereafter be

levied on a copy of the part of the town assessment roll, or, if the

village be located in a county having the power to assess real property,

the county assessment roll. Within ten days of the adoption of such

local law, the board of trustees of the village shall forward a copy

thereof to the commissioner. Upon the expiration of thirty days after

the adoption of such a local law, or if such local law is submitted for

approval by the electors, upon approval of such local law, the village

shall cease to be an assessing unit and the provisions of this title and

the village law relative to the making and reviewing of assessments of

real property shall thereafter not apply to such village; provided,

however, that if such local law takes effect on or after the taxable

status date of the village and before village taxes are levied on an

assessment roll based on such taxable status date, the village shall not

cease to be an assessing unit until after such village taxes are levied.

Within five days of the date such a local law takes effect, the board of

trustees of the village shall file a copy thereof with the clerk and

assessor of the town or towns within which such village is located, or

if the village is located within a county having the power to assess

real property, with the clerk and assessor of such county, and at the

same time with the commissioner.

(b) A local law adopted pursuant to paragraph (a) of this subdivision

shall remain in full force and effect unless rescinded by a subsequent

local law which shall be subject to the same referendum and notice

provisions.

(c) Upon receipt of the notice of the enactment of the village local

law as provided in paragraph (a) of this subdivision, the assessor of

the applicable town or county shall thereafter annually prepare a copy

of that part of the final town or county assessment roll applicable to

the village, which copy shall conform to the applicable part of the town

or county assessment roll and assessments made or approved by the

commissioner for the village portion of the town or county assessment

roll pursuant to title two-A and two-B of article four, title two of

article five, and article six of this chapter, shall be the assessments

for village purposes. The taxable status date of the town or county

shall control for village purposes. The town or county assessor shall

deliver such copy to the board of trustees of the village no later than

five days after the completion and filing of the final town or county

assessment roll. The expense of preparing and furnishing such duplicate

part of the town or county assessment roll shall be a village charge to

be raised and collected as are other village charges. In lieu of the

duplicate copy of the appropriate part of the town or county assessment

roll, upon agreement between the town or county assessor and the village

board of trustees, the assessor may provide a data file, as that term is

defined in section fifteen hundred eighty-one of this chapter, and a

summary of the information contained therein, including the number of

parcels and the total assessed value thereof. Nothing contained herein

shall relieve the village authorities from full responsibility for

ascertaining whether real property is within the village boundaries.

(d) When a village, which has enacted a local law as provided in

paragraph (a) of this subdivision, is located in two or more towns, the

village board of trustees shall annually secure from the commissioner a

statement of the latest state equalization rates established by such

commissioner for each town in which such village is partially situated.

The state equalization rate to be furnished by the commissioner shall be

the rate established by the commissioner for the assessment roll on

which village 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

change in the level of assessment has occurred between such preceding

roll and the roll on which taxes are to be levied, a special

equalization rate shall be established. In all cases, in any given

village, the state equalization rates or special equalization rates to

be furnished by the commissioner to the village shall have the same full

value standard. The board of trustees shall determine the full valuation

of the real property of each part of the towns included in such village

by dividing the total assessed valuation of the real property in the

appropriate part of each town by the state equalization rate established

for such town. The village board of trustees shall also determine what

proportion of the tax to be levied in the village shall be levied upon

each part of a town included in such village by dividing the sum of the

full valuation of taxable real property in the appropriate part of each

town by the total full valuation of real property in the village. Such

proportions shall be expressed to the nearest exact ten thousandths and

the village board of trustees of such village shall levy such a

proportion of any tax to be raised in the village during the current

fiscal year upon each part of a town included in such village as shall

have been determined by the board of trustees. A new proportion shall be

determined for each fiscal year thereafter by the board of trustees in

accordance with the provisions of this section by the use of the latest

state equalization rates. The provisions of this paragraph shall not

apply to a village which has adopted the provisions of section nineteen

hundred three-a of this chapter.

4. Newly incorporated villages. A village which, on or after the first

day of January, nineteen hundred ninety-five, is incorporated pursuant

to article two of the village law shall be a non-assessing unit village

as provided in paragraph (a) of subdivision three of this section. Such

a village may, however, enact a local law, subject to permissive

referendum as provided in article nine of the village law, to become an

assessing unit as prescribed in subdivision one of this section.

Notwithstanding the foregoing provisions of this subdivision, a village

incorporated on or after the first day of January, nineteen hundred

ninety-five, which is located in two or more towns having different

taxable status dates, shall be an assessing unit as prescribed in

subdivision one of this section.

5. Coterminous towns-villages. A village which embraces the entire

territory of a town and is subject to the provisions of section

17-1722-a of the village law is not subject to the provisions of this

section.