Bill S550-2011

Directs the commissioner of taxation and finance to promulgate a uniform assessment code

Directs the commissioner of taxation and finance to promulgate a uniform assessment code.

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  • Jan 4, 2012: REFERRED TO LOCAL GOVERNMENT
  • Jan 5, 2011: REFERRED TO LOCAL GOVERNMENT

Memo

BILL NUMBER:S550

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: To direct the State Board of Real Property Services to establish a Uniform Assessment Code that would set valuation and assessment standards to be enforced by counties.

SUMMARY OF PROVISIONS: Section one adds a new paragraph (r) to section 202 of the real property tax law which adds "promulgate a Uniform Assessment Code" to a list of duties required of the state board of real property services.

Section two adds a new §303 to the real property tax law, which provides that the State Board shall promulgate a Uniform Assessment Code that would include but not be limited to: standards for valuation of property, maintenance of information, schedules for the appraisals of property and maintenance of uniformity of assessments. It also provides that counties may choose 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.

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: 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 ________________________________________________________________________ 550 2011-2012 Regular Sessions IN SENATE (PREFILED) January 5, 2011 ___________
Introduced by Sen. LITTLE -- 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
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.

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