N.Y. Real Property Tax Law § 1573: State assistance for the maintenance of a system of improved real property tax administration

§ 1573. State assistance for the maintenance of a system of improved

real property tax administration. 1. State assistance shall be paid to

an assessing unit or a county assessing on behalf of an assessing unit,

upon determination by the commissioner that: (a) the assessing unit has

satisfied standards of quality assessment administration, as established

by the commissioner pursuant to regulations promulgated by the

commissioner, subject to the approval of the director of the budget and

has implemented a revaluation pursuant to an approved plan as provided

in this subdivision;

(b) the revaluation is at one hundred percent of value; however, in

special assessing units the revaluation or update of assessments must be

at a uniform percentage of value for each class;

(c) the revaluation was implemented pursuant to a plan, approved

pursuant to the rules of the commissioner, of not less than four years

that provides, at a minimum, for a revaluation in the first and last

year of such plan, but in no case less than once every four years, and

for inventory data to be collected at least once every six years;

(d) the assessing unit has adopted a taxable status date subject to

the provisions of section three hundred two of this chapter, and has

adopted a valuation date subject to the provisions of section three

hundred one of this chapter;

(e) the assessing unit has provided a set of supporting valuation

documents and files to the commissioner; and

(f) the assessing unit has provided a computer copy of assessment,

inventory and sales files in a standardized format to the commissioner.

2. (a) State assistance pursuant to subdivision one of this section

shall be payable in an amount not to exceed five dollars per parcel for

an assessment roll upon which a revaluation is implemented in accordance

with an approved plan, and not to exceed two dollars per parcel for any

assessment roll upon which a revaluation is not implemented in

accordance with an approved plan. The amount payable on a per parcel

basis shall exclude parcels which are wholly exempt or assessed by the

commissioner.

(b) Any assessing unit that fails to implement a revaluation as

prescribed in an approved plan shall remit to the state the full amount

of any state aid received pursuant to this subdivision for the

assessment rolls following the one upon which the most recent

revaluation was implemented.

(c) Nothing herein shall be deemed to prevent an assessing unit from

withdrawing from an approved plan. Any assessing unit that does so shall

only be responsible for remission of per parcel payments for

non-revaluation years.

(d) No grant awarded to any individual assessing unit in any given

year pursuant to this subdivision shall exceed five hundred thousand

dollars.

3. Consolidated, coordinated and county assessment programs. (a) State

assistance shall be payable in a one-time payment of up to seven dollars

per parcel to each constituent municipality of a consolidated assessing

unit created pursuant to section one thousand six hundred two of this

chapter, to each assessing unit participating in a coordinated

assessment program pursuant to section five hundred seventy-nine of this

chapter, and to each assessing unit constituting an entire county that

is first established after April first, nineteen hundred ninety-six.

State assistance shall also be payable in a one-time payment of up to

two dollars per parcel to each assessing unit constituting an entire

county that was first established before April first, nineteen hundred

ninety-six and that has completed a revaluation or an update implemented

on an assessment roll having assessments at one hundred percent of value

and finalized subsequent to the nineteen hundred ninety-six calendar

year. However, no constituent municipality of a consolidated assessing

unit or assessing unit participating in a coordinated assessment program

shall be eligible for aid pursuant to this paragraph in excess of one

hundred forty thousand dollars, and no county assessing unit shall be

eligible to receive payments in excess of the sum of all payments that

would otherwise be payable to its municipalities if they were

constituent municipalities of a consolidated assessing unit. Upon

completion of the first assessment roll produced pursuant to either

section five hundred seventy-nine or section one thousand six hundred

two of this chapter, produced by a county assessing unit first

established before April first, nineteen hundred ninety-six and that has

completed a revaluation or an update implemented on an assessment roll

having assessments at one hundred percent of value and finalized

subsequent to the nineteen hundred ninety-six calendar year, or produced

by a county assessing unit established after April first, nineteen

hundred ninety-six, such assessing unit or assessing units may apply to

the commissioner for assistance pursuant to this paragraph. Any

assessing unit or municipality having received state assistance pursuant

to this paragraph in one year shall not be eligible to receive such

state assistance in another year.

(b) Where an assessing unit or assessing units have implemented a

revaluation or an update upon the first assessment roll produced

pursuant to either section five hundred seventy-nine or one thousand six

hundred two of this chapter, or subsequent to becoming a county

assessing unit first established after April first, nineteen hundred

ninety-six, or in the case of a county assessing unit that was first

established before April first, nineteen hundred ninety-six that has

completed a revaluation or an update implemented on an assessment roll

having assessments at one hundred percent of value and finalized

subsequent to the nineteen hundred ninety-six calendar year, such

assessing unit or assessing units may also make application and qualify

for state assistance as provided in subdivision two of this section.

(c) If a consolidated assessing unit or a coordinated assessment

program should be expanded after state assistance pursuant to paragraph

(a) of this subdivision has been paid to the assessing units

participating in the original program, additional state assistance shall

be payable only to the assessing unit or units to be added to the

program, and only upon satisfactorily producing the first assessment

roll or rolls completed after the assessing unit or units have been so

added.

(d) Termination of or withdrawal from a program. If an assessing unit,

after having received state assistance pursuant to paragraph (a) of this

subdivision, reverts to separate assessment within ten years after the

receipt of such aid, such assessing unit shall remit to the state a

prorated portion of the aid received, except that in the case of a

county assessing unit, if a city or town therein reverts to separate

assessment within ten years after the county's receipt of such aid, the

county shall remit to the state a prorated portion of the aid received.

3-a. Optional county services. When a county has entered into an

agreement with one or more assessing units pursuant to section fifteen

hundred thirty-seven of this chapter to provide appraisal services,

exemption services or assessment services to an assessing unit, or

pursuant to paragraph (e) of subdivision three of section fifteen

hundred thirty-two of this chapter to provide data collection, sales

verification, or other assessment-related services to an assessing unit,

state assistance may be payable in a one-time payment of up to one

dollar per parcel to such county, subject to appropriation by the

legislature.

4. Upon approval of an application for state assistance pursuant to

this section, the commissioner shall compute, apportion and certify to

the state comptroller the amounts payable. Such state assistance shall

be payable on the audit and warrant of the state comptroller on vouchers

certified or approved as prescribed by law out of moneys appropriated by

the legislature for such purpose.

In no event shall aid be granted to an assessing unit which fails to

meet the criteria set forth in subdivision one of this section, with

respect to the assessment year for which the application is made.

However, an assessing unit which implements a revaluation or update of

assessments for an assessment roll finalized on or after the first day

of January, nineteen hundred ninety-six will be presumed to satisfy the

assessment uniformity standards for the year of the implementation of

the revaluation or update and the two succeeding years.

5. Valuation data and the assessment, inventory and sales files

furnished to the commissioner pursuant to subdivision one of this

section shall become available to the commissioner for both the

improvement of real property tax administration and to fund state and

local real property tax administration.