N.Y. Real Property Tax Law § 1803: Base proportions and adjusted proportions; determinations

§ 1803. Base proportions and adjusted proportions; determinations. 1.

Base proportion. The legislative body of each special assessing unit

shall establish the base proportion for each class and a base proportion

for each class for each portion and each town and county special

district and zone of assessment included within its boundaries.

2. Adjusted proportions. (a) For assessment rolls prepared during and

after nineteen hundred eighty-two and before nineteen hundred

ninety-one, and for assessment rolls prepared after two thousand one for

purposes of all county and town special districts and zones of

assessment, the legislative body of each special assessing unit shall

adjust such base proportions to reflect the addition to the assessment

roll of new property, additions to or improvements of existing property

or formerly exempt property or the full or partial removal from the roll

of property by reason of fire, demolition, destruction or new exemption

or any change in the class designation of any parcel of real property;

provided, however, that the legislative body of each special assessing

unit may further alter the base proportions, as so adjusted, in

accordance with the provisions of paragraph (b) of this subdivision.

(b) Any further such alterations for any class in any year may not

exceed five percent of the base proportions or adjusted proportions used

for the immediately preceding tax levy, provided that in each year the

sum of any such proportions for such special assessing unit or portion

thereof, or town or county special district or zone of assessment

included therein, shall equal one. Such alterations may vary among

portions and among town and county special districts; provided, however,

that for town and county special districts and zones of assessment, any

such alterations shall not be inconsistent with any changes in the value

of the class in the special district as indicated by the assessed value

of the class in the special district and the most relevant class

equalization rates certified by the commissioner pursuant to section

twelve hundred twelve of this chapter.

3. Town and county special districts. For purposes of town and county

special districts that are not portions, the base proportion shall be

determined by using the final assessment roll filed in calendar year two

thousand one. The base proportion of a zone of assessment established

from the territory of a prior district, as such term is defined in

paragraph (f) of subdivision one of section four of chapter six hundred

eighty-five of the laws of two thousand three, shall be determined by

using the base proportion of the prior district with such adjustments,

if any as are required by paragraph a of subdivision two of this

section.