N.Y. Real Property Tax Law § 1803-b: Allocation of taxes among classes

§ 1803-b. Allocation of taxes among classes. 1. (a) Beginning with the

levy of taxes on the first assessment roll with a taxable status date

occurring on or after December third, nineteen hundred eighty-one, the

legislative body of any special assessing unit which is not a city shall

annually certify the base proportion, adjusted base proportion or

adjusted proportion, whichever is appropriate, for each such class

applicable to such special assessing unit and to each portion and

beginning with the levy of taxes on the assessment roll completed and

filed in two thousand one, to each town and county special district, and

effective for the levy of taxes on the first assessment roll with a

taxable status date after December thirty-first, two thousand two, each

zone of assessment, to the chief fiscal officer of the county and of

each town and school district and to the chief fiscal officer of each

city and of each village which uses the assessment roll of the special

assessing unit for the levy of taxes. Such certifications shall also be

filed with the commissioner. Such certification shall be made at the

same time as the delivery of the assessment roll to such county, cities,

villages, towns, or school districts.

(b) Beginning with the levy of taxes on the first assessment roll with

a taxable status date occurring on or after December third, nineteen

hundred eighty-one, the legislative body of any special assessing unit

which is a city shall annually certify the base proportion, adjusted

base proportion or adjusted proportion, whichever is appropriate, for

each such class applicable to such special assessing unit, to the

commissioner of finance of such city. Such certification shall also be

filed with the commissioner at the same time.

(c) Beginning with the levy of taxes on the first assessment roll with

a taxable status date later than December third, nineteen hundred

eighty-one, the legislative body of each such special assessing unit and

each municipal corporation, except a county wholly within a city, which

includes a portion of such special assessing unit and which levies taxes

on the assessment roll of such special assessing unit, shall annually

allocate to each such class a share of such municipal corporation's tax

equal to the base proportion, adjusted base proportion or adjusted

proportion as certified in accordance with paragraph (a) or paragraph

(b) hereof.

(d) For purposes of the allocation of taxes among classes in a town or

county special district that is not a portion, or a zone of assessment

located within a special assessing unit that is not a city, beginning

with the levy of taxes on the first assessment roll with a taxable

status date after December third, two thousand, the legislative body of

each such special assessing unit shall annually allocate to each class

located within such special district and effective for the levy of taxes

on the first assessment roll with a taxable status date after December

thirty-first, two thousand two, each zone of assessment, a share of such

special district's or zone of assessment's tax equal to the base

proportion or adjusted proportion as certified in accordance with

paragraph (a) of this subdivision.

2. (a) Any city wholly situated in a special assessing unit which

would otherwise be governed by the provisions of article nineteen of

this chapter shall be governed by the provisions of this article if it

adopts a local law providing that such city taxes shall be levied on the

roll of the special assessing unit. Such local law shall be adopted not

later than sixty days before the last date for the levy of its taxes. A

copy of such local law shall be furnished to the assessor of such

special assessing unit within thirty days after its adoption. In such

event, such special assessing unit shall deliver that portion of its

roll applicable to such city. Any local law adopted pursuant to this

subdivision shall be effective for all subsequent tax years until

repealed by such city.

(b) Any village wholly situated in a special assessing unit which

would otherwise be governed by the provisions of article nineteen of

this chapter shall be governed by the provisions of this article if it

adopts a local law as provided in subdivision three of section fourteen

hundred two of this chapter.

3. In a special assessing unit which is not a city, the governing body

of any school district, and the legislative body of any village or city

which has elected to be governed by the provisions of this article, may,

by adopting a local law, or in the case of school districts, a

resolution, allocate to class one property that share of such municipal

corporation's tax levy equal to the base proportion, adjusted base

proportion or adjusted proportion, whichever is appropriate, for such

property and allocate the remainder of the tax levy to the remaining

classes as a whole.

4. Nothing in section eighteen hundred three, section eighteen hundred

three-a or this section of this article shall prevent the entry on 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.