S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                  5111

                       2011-2012 Regular Sessions

                          I N  A S S E M B L Y

                            February 11, 2011
                               ___________

Introduced by M. of A. OAKS, CALHOUN, CORWIN, HAWLEY, KOLB, MONTESANO --
  Multi-Sponsored  by  --  M.  of  A. BARCLAY, DUPREY, FINCH, McDONOUGH,
  J. MILLER, MOLINARO, RAIA, SALADINO, SAYWARD -- read once and referred
  to the Committee on Real Property Taxation

AN ACT in relation to  authorizing  the  commissioner  of  taxation  and
  finance  to  study the feasibility of reducing the number of assessing
  units and equalization rates

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

  Section  1.  The  commissioner of taxation and finance shall study the
feasibility of reducing the number of assessing units  and  equalization
rates. Such study shall include, but not be limited to, a review and the
impact of the following steps:
  1.  The  elimination of all villages (except coterminous) as assessing
units, which now requires approximately two hundred  seventy-five  addi-
tional equalization rates from being calculated each year.
  2. The realignment of school district boundaries to more closely agree
with  town,  city  and  county  boundaries;  however, taking appropriate
geographical hindrances into consideration.   The study  shall  consider
the  grandfathering  of  existing  primary and secondary school children
living in one and two family residences until property  is  transferred.
For the purposes of this study, taxes are paid to the new district, with
"tuition  money"  (taxes  collected by grandfathered properties), trans-
ferred from the new district to the old district in accordance with  the
appropriate  change in the education law.  This would eliminate approxi-
mately fifty special segment rates currently being  performed  if  fully
implemented.
  3.  The requirement of the commissioner of taxation and finance to use
the current assessment roll as the base year roll for  its  sampling  of
appraisals to increase the accuracy of special equalization rates.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD04280-02-1

              

A. 5111                             2

  4.  The  requirement that the school tax roll be based on the previous
year's assessment roll instead of the current year.  This would give the
state four months to complete all special rates instead of  four  weeks.
This  would  allow  for  subdivision  three of this section to be accom-
plished.
  5.  The  requirement that all towns not of first class size as defined
by the most current federal census and article 2 of the town law consol-
idate with one or more towns or cities within the same county to  be  of
sufficient size (at least four thousand parcels combined).  Any town not
of  first  class  size  as  defined by the federal census, but having at
least four thousand parcels of properties as  indicated  by  the  latest
final  assessment  roll  would  also  be  exempt  from being required to
consolidate.  If a required town fails to consolidate  by  a  designated
date  or  if  a town drops out of a consolidated assessing unit and does
not rejoin another consolidation, the  following  year,  the  state  may
withhold the appropriate state aid monies until such time as the munici-
pality complies.  All cities would be exempt from this provision; howev-
er,  other cities or towns could form a consolidated assessing unit with
a city.  Counties which are authorized to assess properties within their
boundaries (Nassau and Tompkins) would be exempt from the  consolidation
requirement.
  6. The requirement that periodic assessment updates be completed every
six years unless the coefficient of dispersion (a statistical measure of
uniformity) based on a current year of sales, is within acceptable rang-
es  as currently defined for maintenance aid.  (Less than twenty, seven-
teen, or fifteen depending on population per square mile as  defined  by
federal  census.)  If the coefficient of dispersion is within acceptable
ranges the maximum allowed time could be extended to ten years.
  7. The review of current procedures in  use  by  the  commissioner  of
taxation  and finance in regards to the valuation of utility properties.
Evaluate the current split in responsibilities of special franchise  and
private  property  valuations  and  recommend  a  determination of same.
Conduct additional training if necessary to allow for competency at  the
local level.
  8.  The requirement that assessor positions will be designated as sole
assessor.  The assessing unit would retain the option to make this posi-
tion elected or appointed.
  S 2. A report of the study, outlining the impact of each of the  above
steps,  shall be filed with the governor, the temporary president of the
senate, the minority leader of the senate, the speaker of  the  assembly
and the minority leader of the assembly on or before December 31, 2012.
  S 3. This act shall take effect immediately.