N.Y. Real Property Tax Law § 579: Coordinated assessment programs

§ 579. Coordinated assessment programs. 1. Establishment of program.

Two or more assessing units, except villages, within the same county or

adjoining counties may establish a coordinated assessment program,

without referendum, by entering into an agreement meeting the criteria

set forth in this section at least forty-five days before the taxable

status date of the first assessment roll to which such program is to

apply. Any agreement entered into hereunder shall be approved by each

participating assessing unit by a majority vote of the voting strength

of its governing body. A copy of each such agreement shall be filed with

the commissioner on or before such taxable status date. As used in this

section, the term "voting strength" has the meaning set forth in section

one hundred nineteen-n of the general municipal law.

2. Types of agreements. (a) Coordinated assessment programs with

direct county involvement. Two or more assessing units, except villages,

within the same county may establish a coordinated assessment program by

entering into an agreement with the county pursuant to subdivision four

of section one thousand five hundred thirty-seven of this chapter, which

provides for the county to provide assessment services to all of the

participating assessing units, and which contains the additional

provisions set forth in this section.

(b) Coordinated assessment programs without direct county involvement.

Two or more assessing units, except villages, within the same county or

adjoining counties may establish a coordinated assessment program by

jointly entering into a municipal cooperative agreement between or among

themselves pursuant to section five hundred seventy-six of this title

and article five-G of the general municipal law, which provides for a

single assessor to be appointed to hold the office of assessor in all

the participating assessing units, and which contains the additional

provisions set forth in this section.

(c) No agreement pursuant to this section may be entered into by an

assessing unit which has retained elective assessors.

2-a. When an assessing unit is required to change its assessment

calendar in order to comply with the requirements of paragraph (c) of

subdivision three of this section, the establishment of the coordinated

assessment program shall be deemed contingent upon the implementation of

the required assessment calendar changes pursuant to law.

3. Additional provisions. In addition to any other requirements of

law, an agreement for a coordinated assessment program shall provide for

the following:

(a) Single assessor. Effective no later than sixty days after the date

on which the agreement is effective, the same individual shall be

appointed to hold the office of the assessor in all of the assessing

units participating in the coordinated assessment program. The term of

office of such assessor shall be such term as set forth in section three

hundred ten of this chapter. Upon the expiration of the term of the

assessor so appointed, or in the event that the assessor so appointed

shall resign or otherwise be unable to remain in office, a single

individual shall be appointed to succeed him or her in all the

participating assessing units.

(b) Standard of assessment. Effective with the first assessment roll

produced pursuant to this section, all real property shall be assessed

at the same uniform percentage of value in all of the assessing units

participating in the coordinated assessment program throughout the term

of the agreement. Such percentage may be expressly prescribed by the

agreement.

(c) Assessment calendar. The dates applicable to the assessment

process in each participating assessing unit, including taxable status

date, and the dates for the filing of the tentative and final assessment

rolls, shall be as provided in this article and article three of this

chapter.

4. Modifications of existing programs. (a) Addition of new

participants. An agreement for a coordinated assessment program may be

amended to add one or more eligible assessing units to the program. The

amended agreement shall be approved in the same manner as an original

agreement; provided that the amended agreement must be approved at least

forty-five days before the taxable status date of the first assessment

roll to which the amended agreement is to apply. A copy of the amended

agreement shall be filed with the commissioner on or before such taxable

status date.

(b) Withdrawal of participants. An assessing unit may withdraw from a

coordinated assessment program by local law or resolution; provided,

however, that the local law or resolution providing for the withdrawal

must be approved by a majority of the voting strength of its governing

body at least forty-five days before the taxable status date of the

first assessment roll to which it is to apply and filed with the

commissioner on or before such taxable status date. Upon the withdrawal

of an assessing unit from a coordinated assessment program, the

agreement between or among the remaining participants shall be deemed

amended to remove any references to the assessing unit that has

withdrawn.

(c) Termination of program. A coordinated assessment program may be

terminated (i) by the adoption of local laws or resolutions providing

for the termination of the program by at least fifty percent of the

participating assessing units; or (ii) in the case of a program with

direct county involvement, by the adoption by the county of a local law

or resolution providing for the termination of the program; provided,

however, that in either case the local laws or resolutions providing for

the termination must be approved by a majority of the voting strength of

its governing body at least forty-five days before the taxable status

date of the first assessment roll to which it is to apply and filed with

the commissioner on or before such taxable status date.

(d) Automatic termination of program. A coordinated assessment program

shall be automatically terminated in the event the commissioner becomes

aware, on or before the taxable status date of the assessment roll to

which such program applies, that the same individual is no longer

serving as assessor in all of the assessing units that comprise a

coordinated assessment program.

(e) Continuation of program. A coordinated assessment program shall be

deemed to continue unless it is so terminated pursuant to paragraphs (c)

or (d) of this subdivision.

5. Equalization. In addition to the provisions set forth in article

twelve of this chapter, state equalization for assessing units

participating in a coordinated assessment program shall be subject to

the following:

(a) Market value surveys. For any market value survey commenced after

the first assessment roll produced pursuant to this section, the

commissioner shall conduct a common market value survey including all

the assessing units participating in the program, using data collected

pursuant to subdivision three of section twelve hundred of this chapter.

(b) Equalization rates. The commissioner shall establish the same

equalization rate which is to be applicable to all of the assessing

units participating in a coordinated assessment program. Equalization

rates shall be established in accordance with the provisions of this

section beginning with the first assessment roll prepared by the

coordinated assessment program. If the commissioner is unable to

establish an equalization rate prior to the levy of taxes on the first

assessment rolls prepared for a coordinated assessment program, the

commissioner shall establish special equalization rates as follows:

(i) For the apportionment of school taxes pursuant to article thirteen

of this chapter, such rate shall be the quotient of the aggregate total

assessed value of taxable real property on the assessment rolls

completed by the assessing units in the year prior to the first

assessment rolls of the coordinated assessment program divided by the

aggregate full value estimate for the assessment rolls of the

participating municipalities in the coordinated assessment program as

established in the market value survey with the same full value standard

as the other special equalization rates certified by the commissioner

for that apportionment; this quotient shall be adjusted for a material

change in level of assessment occurring on the first assessment rolls of

the coordinated assessment program.

(ii) For the apportionment of county taxes pursuant to title two of

article eight of this chapter, such rate shall be the quotient of the

aggregate total assessed value of taxable real property on the

assessment rolls completed by the assessing units in the year prior to

the first assessment rolls of the coordinated assessment program divided

by the aggregate full value estimate for the assessment rolls of the

participating municipalities in the coordinated assessment program as

established in the market value survey with the same full value standard

as the other county equalization rates certified by the commissioner for

that apportionment; this quotient shall be adjusted for any change in

level of assessment occurring on the first assessment rolls of the

coordinated assessment program.

(c) Administrative review. (i) If an assessing unit participating in a

coordinated assessment program files a complaint with the commissioner

against a tentative equalization rate, it shall simultaneously, in

addition to any other requirement, serve a copy of its complaint upon

all the other assessing units participating in the coordinated

assessment program. Where such a complaint has been filed, the assessor

shall be authorized to provide the specific parcel objections in support

of the complaint.

(ii) If an assessing unit participating in a coordinated assessment

program should wish to support, object to, or express an opinion on a

complaint filed by another assessing unit participating in the program,

it shall have the right to file written statements with the commissioner

on or before the date on which the complaint is scheduled to be heard.

Simultaneously, a copy of any such statements shall be served by that

assessing unit upon all the other participating assessing units.

(iii) Any change made to the tentative equalization rate as a result

of administrative review shall apply to all of the participating

assessing units.

(d) Judicial review. If an assessing unit participating in a

coordinated assessment program petitions for judicial review of a final

equalization rate, a copy of its petition shall simultaneously be served

by that assessing unit upon the other participating assessing units. Any

change made to the final equalization rate as a result of such judicial

review shall apply to all of the participating assessing units.

(e) Where the commissioner prepares the same equalization rate for

participating municipalities pursuant to this subdivision, in conducting

the market value survey pursuant to article twelve of this chapter, the

commissioner may treat the coordinated assessment program as a single

survey unit.

6. Rules. The commissioner may promulgate such rules as may be

necessary to implement the provisions of this section.