N.Y. Real Property Tax Law § 1602: Establishment of consolidated assessing units

§ 1602. Establishment of consolidated assessing units. 1. The

governing bodies of two or more assessing units, except villages, are

hereby authorized to establish a consolidated assessing unit for the

purposes hereinafter stated and in the manner hereinafter provided.

2. A consolidated assessing unit shall be established upon the passage

of an identical local law by each city and town which is to join the

consolidated assessing unit. Such a local law shall be subject to

permissive referendum and must be adopted by all affected cities and

towns at least two months before the first taxable status date to which

it is to apply. A copy of each such local law shall be filed with the

commissioner within thirty days of the adoption thereof.

3. Each such local law shall provide that a revaluation shall be

implemented on the first assessment roll of the consolidated assessing

unit, unless (a) the commissioner certifies that each of the cities and

towns establishing the consolidated assessing unit has implemented a

revaluation or update, and (b) each such revaluation or update shall be

no more than three years old as of the first taxable status date of the

consolidated assessing unit.

4. The dates applicable to the assessment process in a consolidated

assessing unit, including valuation date, taxable status date, and the

dates for the filing of the tentative and final assessment rolls, shall

be as provided in articles three and five of this chapter, except as

otherwise provided in this article.

5. For purposes of this article, the cities and towns which have

established a consolidated assessing unit shall be referred to as the

"constituent municipalities" of the consolidated assessing unit.