N.Y. Real Property Tax Law § 1902: Certification of assessing units

§ 1902. Certification of assessing units. 1. Whenever an assessing

unit other than a special assessing unit or an approved assessing unit

which has or has had in effect a local law adopted pursuant to

subdivision one of section nineteen hundred three of this article

undertakes a revaluation or an update, the governing body of such

assessing unit may apply to the commissioner for certification or

recertification as an "approved assessing unit". The commissioner shall

monitor the progress of such revaluation or update for the purpose of

determining whether or not such assessing unit will be eligible for

certification or recertification as an approved assessing unit.

2. Upon application by the governing body of any assessing unit, filed

no later than one hundred twenty days prior to the completion of the

first tentative assessment roll on which such revaluation or update

shall be entered, the commissioner shall certify or recertify as an

approved assessing unit any such assessing unit which has completed a

revaluation or update. Such certification or recertification shall be

based on the first assessment roll on which the revaluation or update is

entered, provided however, if such revaluation was completed prior to

December thirty-first, nineteen hundred eighty-one, such certification

shall be based upon the latest completed assessment roll. A revaluation

or an update shall be deemed to be completed when its results are

available for entry on a tentative assessment roll. The last date for

filing of an application for certification may be waived by the

commissioner, if circumstances warrant. Notice of such certification or

recertification, or denial thereof, shall be filed by the commissioner

with the chief executive officer of such assessing unit no later than

thirty days prior to the completion of the first tentative assessment

roll following application pursuant to this subdivision.

3. Upon filing an application for approved assessing unit status, the

governing body of a city, town or county shall forward to the school

authorities of each school district located partially in such city, town

or county a notice prepared by the commissioner summarizing the

provisions of section nineteen hundred three-a of this article and

specifying the last date provided for in subdivision one of section

nineteen hundred three-a of this article for the school authorities to

file a notice of intent to use homestead and non-homestead tax rates

with each assessor who prepares an assessment roll used to levy the

school district's taxes.

4. If the governing body of an approved assessing unit fails to adopt

the provisions of section nineteen hundred three of this article so as

to apply to the revaluation or update specified in subdivision two of

this section, the certification of the approved assessing unit shall

expire. Nothing contained herein shall be construed so as to prohibit

such an assessing unit from reapplying for certification as an approved

assessing unit on the basis of a future revaluation or update.