S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   2612
 
                        2017-2018 Regular Sessions
 
                             I N  S E N A T E
 
                             January 13, 2017
                                ___________
 
 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.
   §  2. The real property tax law is amended by adding a new section 303
 to read as follows:
   § 303. UNIFORM ASSESSMENT CODE. THE COMMISSIONER SHALL, IN HIS OR  HER
 RULES,  PROMULGATE  A UNIFORM ASSESSMENT CODE FOR THE ASSESSMENT OF REAL
 PROPERTY. 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
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD00294-01-7

 S. 2612                             2
 
 WITH THE CODE BY ANY APPROPRIATE MEANS INCLUDING, BUT  NOT  LIMITED  TO,
 THE  EQUALIZATION  OF  INDIVIDUAL  ASSESSMENTS  AND  THE  REAPPRAISAL OF
 PARCELS.
   § 3. This act shall take effect immediately.