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BILL NUMBER:S1355

TITLE OF BILL: An act to amend the real property tax law, in relation to directing the commissioner of taxation and finance to establish a uniform assessment code

PURPOSE: Directs the commissioner of taxation and finance to promulgate a uniform assessment code that would set valuation and assessment standards to be enforced by the counties.

SUMMARY OF PROVISIONS:

Section 1- Amends paragraphs m, n, o, and p of subdivision 1 of section 202 of the real property law as amended by section 6 of part W of chapter 56 of the laws of 2010 are amended and a new paragraph q is added.

Section 2- The real property tax law is amended by adding a new section 303 to the real property tax law, which provides that the commissioner shall promulgate a uniform assessment code that would include but not be limited to: standards for the valuation of property, maintenance of information, schedules for the appraisals of property and maintenance of uniformity of assessments. It also provides that the counties may chose to adopt this uniform assessment code for the cities, towns, and villages located within the county and could enforce the code by any appropriate means including through the equalization of individual assessments and the reappraisal of parcels.

Section 3- Contains the effective date.

JUSTIFICATION: Assessment practices and procedures vary considerably throughout New York State. These inconsistencies have resulted in similar properties being assessed and taxed differently from one assessing unit to another. This bill would require the State Board of Real Property Services to create standards in the areas of valuation, the maintenance of information, and schedules for appraisals of property and uniformity of assessments.

This code would provide homogeneity and equity in the assessment of real property across the state to ensure property is assessed in the same manner regardless of where it is located.

LEGISLATIVE HISTORY: 2011-2012: S. 550 Referred to Local Government 2009-10: S.254 Local Government Committee 2008: S.8513 Rules Committee; A.11598 Ways & Means

FISCAL IMPLICATIONS: None to the state

EFFECTIVE DATE: This act shall take effect immediately

Text

STATE OF NEW YORK
________________________________________________________________________

1355

2013-2014 Regular Sessions

IN SENATE

(PREFILED)

January 9, 2013
___________

Introduced  by  Sens.  LITTLE, LARKIN -- read twice and ordered printed,
  and when printed to be committed to the Committee on Local Government

AN ACT to amend the real property tax law, in relation to directing  the
  commissioner of taxation and finance to establish a uniform assessment
  code

  THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1. Paragraphs (m), (n),  (o)  and  (p)  of  subdivision  1  of
section  202  of  the  real property tax law, as amended by section 6 of
part W of chapter 56 of the laws of 2010, are amended and  a  new  para-
graph (q) is added to read as follows:
  (m)  Exercise  and  perform  such  other  powers  and duties as may be
conferred or imposed on him or her by law[.];
  (n) Monitor the quality of local assessment  practices  by  individual
assessing units[.];
  (o) Impose, collect and receive such charges or fees as may be author-
ized by statute[.];
  (p) Promulgate rules and regulations for the ascertainment and report-
ing  of  "assessment  record  billing  owner" information, as defined in
section one hundred three of the eminent domain procedure law,  for  the
purposes of the administration of such law[.];
  (Q) PROMULGATE A UNIFORM ASSESSMENT CODE.
  S  2. The real property tax law is amended by adding a new section 303
to read as follows:
  S 303. UNIFORM ASSESSMENT CODE. THE COMMISSIONER SHALL, IN ITS  RULES,
PROMULGATE  A UNIFORM ASSESSMENT CODE FOR THE ASSESSMENT OF REAL PROPER-
TY. SUCH CODE SHALL INCLUDE, BUT NOT BE LIMITED TO,  STANDARDS  FOR  THE
VALUATION  OF  PROPERTY,  MAINTENANCE  OF INFORMATION, SCHEDULES FOR THE
APPRAISALS OF PROPERTY AND MAINTENANCE  OF  UNIFORMITY  OF  ASSESSMENTS.
COUNTIES MAY, IN THEIR DISCRETION, ADOPT SUCH CODE FOR THE CITIES, TOWNS

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD01134-01-3
S. 1355                             2

AND VILLAGES LOCATED WITHIN THAT COUNTY. COUNTIES MAY ENFORCE COMPLIANCE
WITH  THE  CODE  BY ANY APPROPRIATE MEANS INCLUDING, BUT NOT LIMITED TO,
THE EQUALIZATION  OF  INDIVIDUAL  ASSESSMENTS  AND  THE  REAPPRAISAL  OF
PARCELS.
  S 3. This act shall take effect immediately.