State Codes and Statutes

Statutes > New-york > Rpt > Article-14 > Title-1 > 1402

§  1402.  Village assessment status. 1. Assessing unit villages. On or  before the first day of February or such other date as may be applicable  pursuant to section 5-510 of the  village  law,  the  village  assessors  shall prepare an assessment roll of the real property within the village  in the same manner and form as is required by law for the preparation of  a town assessment roll.    2.  Assessing  unit villages utilizing town or county assessment roll.  The board of trustees may by resolution authorize the assessors  to  use  the  assessment  roll  of  the county or town of the current year as the  basis for the village  assessment  roll  so  far  as  practicable.  Such  resolution  shall be effective until revoked by subsequent resolution or  until superseded by a local law adopted pursuant to subdivision three of  this section. The board of trustees shall  forthwith  notify  the  state  board of the adoption of such resolution and of its revocation.    3.  Non-assessing  unit  villages.  (a)  Any village, except a village  located in two or more towns having different taxable status dates,  may  enact  a  local  law,  subject  to  permissive referendum as provided in  article nine of the village law, providing that the village shall  cease  to  be  an  assessing  unit  and  that village taxes shall thereafter be  levied on a copy of the part of the town assessment  roll,  or,  if  the  village be located in a county having the power to assess real property,  the  county  assessment  roll.  Within  ten days of the adoption of such  local law, the board of trustees of the village  shall  forward  a  copy  thereof to the state board. Upon the expiration of thirty days after the  adoption  of  such  a  local  law, or if such local law is submitted for  approval by the electors, upon approval of such local law,  the  village  shall cease to be an assessing unit and the provisions of this title and  the  village  law relative to the making and reviewing of assessments of  real property shall thereafter not  apply  to  such  village;  provided,  however,  that  if  such  local law takes effect on or after the taxable  status date of the village and before village taxes  are  levied  on  an  assessment roll based on such taxable status date, the village shall not  cease to be an assessing unit until after such village taxes are levied.  Within five days of the date such a local law takes effect, the board of  trustees  of  the  village  shall file a copy thereof with the clerk and  assessor of the town or towns within which such village is  located,  or  if  the  village  is  located within a county having the power to assess  real property, with the clerk and assessor of such county,  and  at  the  same time with the state board.    (b)  A local law adopted pursuant to paragraph (a) of this subdivision  shall remain in full force and effect unless rescinded by  a  subsequent  local  law  which  shall  be  subject  to the same referendum and notice  provisions.    (c) Upon receipt of the notice of the enactment of the  village  local  law  as  provided  in paragraph (a) of this subdivision, the assessor of  the applicable town or county shall thereafter annually prepare  a  copy  of  that  part of the final town or county assessment roll applicable to  the village, which copy shall conform to the applicable part of the town  or county assessment roll and assessments made or approved by the  state  board  for  the  village  portion  of the town or county assessment roll  pursuant to title two-A and two-B of article four, title two of  article  five,  and  article  six  of  this chapter, shall be the assessments for  village purposes. The taxable status date of the town  or  county  shall  control  for village purposes. The town or county assessor shall deliver  such copy to the board of trustees of the village  no  later  than  five  days  after  the  completion  and  filing  of  the  final town or county  assessment roll. The expense of preparing and furnishing such  duplicate  part  of the town or county assessment roll shall be a village charge tobe raised and collected as are other village charges.   In lieu  of  the  duplicate  copy of the appropriate part of the town or county assessment  roll, upon agreement between the town or county assessor and the village  board of trustees, the assessor may provide a data file, as that term is  defined  in  section  fifteen  hundred eighty-one of this chapter, and a  summary of the information contained therein, including  the  number  of  parcels  and  the total assessed value thereof. Nothing contained herein  shall relieve the  village  authorities  from  full  responsibility  for  ascertaining whether real property is within the village boundaries.    (d)  When  a  village,  which  has  enacted a local law as provided in  paragraph (a) of this subdivision, is located in two or more towns,  the  village  board  of trustees shall annually secure from the state board a  statement of the latest state equalization  rates  established  by  such  state  board  for each town in which such village is partially situated.  The state equalization rate to be furnished by the state board shall  be  the  rate  established  by  the  board  for the assessment roll on which  village taxes are to be levied. When no state equalization rate has been  established for such roll, the rate to be furnished shall  be  the  rate  established  for  the  assessment roll immediately preceding the roll on  which taxes are to be levied, provided, however, that where a change  in  the level of assessment has occurred between such preceding roll and the  roll  on which taxes are to be levied, a special equalization rate shall  be  established.  In  all  cases,  in  any  given  village,  the   state  equalization  rates or special equalization rates to be furnished by the  state board to the village shall have the same full value standard.  The  board  of  trustees  shall  determine  the  full  valuation  of the real  property of each part of the towns included in such village by  dividing  the  total  assessed  valuation  of the real property in the appropriate  part of each town by the state equalization rate  established  for  such  town. The village board of trustees shall also determine what proportion  of the tax to be levied in the village shall be levied upon each part of  a  town  included  in  such  village  by  dividing  the  sum of the full  valuation of taxable real property in the appropriate part of each  town  by  the  total  full  valuation  of  real  property in the village. Such  proportions shall be expressed to the nearest exact ten thousandths  and  the  village  board  of  trustees  of  such  village  shall  levy such a  proportion of any tax to be raised in the  village  during  the  current  fiscal  year  upon each part of a town included in such village as shall  have been determined by the board of trustees. A new proportion shall be  determined for each fiscal year thereafter by the board of  trustees  in  accordance  with the provisions of this section by the use of the latest  state equalization rates. The provisions of  this  paragraph  shall  not  apply  to a village which has adopted the provisions of section nineteen  hundred three-a of this chapter.    4. Newly incorporated villages. A village which, on or after the first  day of January, nineteen hundred ninety-five, is  incorporated  pursuant  to  article two of the village law shall be a non-assessing unit village  as provided in paragraph (a) of subdivision three of this section.  Such  a  village  may,  however,  enact  a  local  law,  subject to permissive  referendum as provided in article nine of the village law, to become  an  assessing  unit  as  prescribed  in  subdivision  one  of  this section.  Notwithstanding the foregoing provisions of this subdivision, a  village  incorporated  on  or  after  the  first day of January, nineteen hundred  ninety-five, which is located in two  or  more  towns  having  different  taxable  status  dates,  shall  be  an  assessing  unit as prescribed in  subdivision one of this section.    5. Coterminous towns-villages. A village  which  embraces  the  entire  territory  of  a  town  and  is  subject  to  the  provisions of section17-1722-a of the village law is not subject to the  provisions  of  this  section.

State Codes and Statutes

Statutes > New-york > Rpt > Article-14 > Title-1 > 1402

§  1402.  Village assessment status. 1. Assessing unit villages. On or  before the first day of February or such other date as may be applicable  pursuant to section 5-510 of the  village  law,  the  village  assessors  shall prepare an assessment roll of the real property within the village  in the same manner and form as is required by law for the preparation of  a town assessment roll.    2.  Assessing  unit villages utilizing town or county assessment roll.  The board of trustees may by resolution authorize the assessors  to  use  the  assessment  roll  of  the county or town of the current year as the  basis for the village  assessment  roll  so  far  as  practicable.  Such  resolution  shall be effective until revoked by subsequent resolution or  until superseded by a local law adopted pursuant to subdivision three of  this section. The board of trustees shall  forthwith  notify  the  state  board of the adoption of such resolution and of its revocation.    3.  Non-assessing  unit  villages.  (a)  Any village, except a village  located in two or more towns having different taxable status dates,  may  enact  a  local  law,  subject  to  permissive referendum as provided in  article nine of the village law, providing that the village shall  cease  to  be  an  assessing  unit  and  that village taxes shall thereafter be  levied on a copy of the part of the town assessment  roll,  or,  if  the  village be located in a county having the power to assess real property,  the  county  assessment  roll.  Within  ten days of the adoption of such  local law, the board of trustees of the village  shall  forward  a  copy  thereof to the state board. Upon the expiration of thirty days after the  adoption  of  such  a  local  law, or if such local law is submitted for  approval by the electors, upon approval of such local law,  the  village  shall cease to be an assessing unit and the provisions of this title and  the  village  law relative to the making and reviewing of assessments of  real property shall thereafter not  apply  to  such  village;  provided,  however,  that  if  such  local law takes effect on or after the taxable  status date of the village and before village taxes  are  levied  on  an  assessment roll based on such taxable status date, the village shall not  cease to be an assessing unit until after such village taxes are levied.  Within five days of the date such a local law takes effect, the board of  trustees  of  the  village  shall file a copy thereof with the clerk and  assessor of the town or towns within which such village is  located,  or  if  the  village  is  located within a county having the power to assess  real property, with the clerk and assessor of such county,  and  at  the  same time with the state board.    (b)  A local law adopted pursuant to paragraph (a) of this subdivision  shall remain in full force and effect unless rescinded by  a  subsequent  local  law  which  shall  be  subject  to the same referendum and notice  provisions.    (c) Upon receipt of the notice of the enactment of the  village  local  law  as  provided  in paragraph (a) of this subdivision, the assessor of  the applicable town or county shall thereafter annually prepare  a  copy  of  that  part of the final town or county assessment roll applicable to  the village, which copy shall conform to the applicable part of the town  or county assessment roll and assessments made or approved by the  state  board  for  the  village  portion  of the town or county assessment roll  pursuant to title two-A and two-B of article four, title two of  article  five,  and  article  six  of  this chapter, shall be the assessments for  village purposes. The taxable status date of the town  or  county  shall  control  for village purposes. The town or county assessor shall deliver  such copy to the board of trustees of the village  no  later  than  five  days  after  the  completion  and  filing  of  the  final town or county  assessment roll. The expense of preparing and furnishing such  duplicate  part  of the town or county assessment roll shall be a village charge tobe raised and collected as are other village charges.   In lieu  of  the  duplicate  copy of the appropriate part of the town or county assessment  roll, upon agreement between the town or county assessor and the village  board of trustees, the assessor may provide a data file, as that term is  defined  in  section  fifteen  hundred eighty-one of this chapter, and a  summary of the information contained therein, including  the  number  of  parcels  and  the total assessed value thereof. Nothing contained herein  shall relieve the  village  authorities  from  full  responsibility  for  ascertaining whether real property is within the village boundaries.    (d)  When  a  village,  which  has  enacted a local law as provided in  paragraph (a) of this subdivision, is located in two or more towns,  the  village  board  of trustees shall annually secure from the state board a  statement of the latest state equalization  rates  established  by  such  state  board  for each town in which such village is partially situated.  The state equalization rate to be furnished by the state board shall  be  the  rate  established  by  the  board  for the assessment roll on which  village taxes are to be levied. When no state equalization rate has been  established for such roll, the rate to be furnished shall  be  the  rate  established  for  the  assessment roll immediately preceding the roll on  which taxes are to be levied, provided, however, that where a change  in  the level of assessment has occurred between such preceding roll and the  roll  on which taxes are to be levied, a special equalization rate shall  be  established.  In  all  cases,  in  any  given  village,  the   state  equalization  rates or special equalization rates to be furnished by the  state board to the village shall have the same full value standard.  The  board  of  trustees  shall  determine  the  full  valuation  of the real  property of each part of the towns included in such village by  dividing  the  total  assessed  valuation  of the real property in the appropriate  part of each town by the state equalization rate  established  for  such  town. The village board of trustees shall also determine what proportion  of the tax to be levied in the village shall be levied upon each part of  a  town  included  in  such  village  by  dividing  the  sum of the full  valuation of taxable real property in the appropriate part of each  town  by  the  total  full  valuation  of  real  property in the village. Such  proportions shall be expressed to the nearest exact ten thousandths  and  the  village  board  of  trustees  of  such  village  shall  levy such a  proportion of any tax to be raised in the  village  during  the  current  fiscal  year  upon each part of a town included in such village as shall  have been determined by the board of trustees. A new proportion shall be  determined for each fiscal year thereafter by the board of  trustees  in  accordance  with the provisions of this section by the use of the latest  state equalization rates. The provisions of  this  paragraph  shall  not  apply  to a village which has adopted the provisions of section nineteen  hundred three-a of this chapter.    4. Newly incorporated villages. A village which, on or after the first  day of January, nineteen hundred ninety-five, is  incorporated  pursuant  to  article two of the village law shall be a non-assessing unit village  as provided in paragraph (a) of subdivision three of this section.  Such  a  village  may,  however,  enact  a  local  law,  subject to permissive  referendum as provided in article nine of the village law, to become  an  assessing  unit  as  prescribed  in  subdivision  one  of  this section.  Notwithstanding the foregoing provisions of this subdivision, a  village  incorporated  on  or  after  the  first day of January, nineteen hundred  ninety-five, which is located in two  or  more  towns  having  different  taxable  status  dates,  shall  be  an  assessing  unit as prescribed in  subdivision one of this section.    5. Coterminous towns-villages. A village  which  embraces  the  entire  territory  of  a  town  and  is  subject  to  the  provisions of section17-1722-a of the village law is not subject to the  provisions  of  this  section.

State Codes and Statutes

State Codes and Statutes

Statutes > New-york > Rpt > Article-14 > Title-1 > 1402

§  1402.  Village assessment status. 1. Assessing unit villages. On or  before the first day of February or such other date as may be applicable  pursuant to section 5-510 of the  village  law,  the  village  assessors  shall prepare an assessment roll of the real property within the village  in the same manner and form as is required by law for the preparation of  a town assessment roll.    2.  Assessing  unit villages utilizing town or county assessment roll.  The board of trustees may by resolution authorize the assessors  to  use  the  assessment  roll  of  the county or town of the current year as the  basis for the village  assessment  roll  so  far  as  practicable.  Such  resolution  shall be effective until revoked by subsequent resolution or  until superseded by a local law adopted pursuant to subdivision three of  this section. The board of trustees shall  forthwith  notify  the  state  board of the adoption of such resolution and of its revocation.    3.  Non-assessing  unit  villages.  (a)  Any village, except a village  located in two or more towns having different taxable status dates,  may  enact  a  local  law,  subject  to  permissive referendum as provided in  article nine of the village law, providing that the village shall  cease  to  be  an  assessing  unit  and  that village taxes shall thereafter be  levied on a copy of the part of the town assessment  roll,  or,  if  the  village be located in a county having the power to assess real property,  the  county  assessment  roll.  Within  ten days of the adoption of such  local law, the board of trustees of the village  shall  forward  a  copy  thereof to the state board. Upon the expiration of thirty days after the  adoption  of  such  a  local  law, or if such local law is submitted for  approval by the electors, upon approval of such local law,  the  village  shall cease to be an assessing unit and the provisions of this title and  the  village  law relative to the making and reviewing of assessments of  real property shall thereafter not  apply  to  such  village;  provided,  however,  that  if  such  local law takes effect on or after the taxable  status date of the village and before village taxes  are  levied  on  an  assessment roll based on such taxable status date, the village shall not  cease to be an assessing unit until after such village taxes are levied.  Within five days of the date such a local law takes effect, the board of  trustees  of  the  village  shall file a copy thereof with the clerk and  assessor of the town or towns within which such village is  located,  or  if  the  village  is  located within a county having the power to assess  real property, with the clerk and assessor of such county,  and  at  the  same time with the state board.    (b)  A local law adopted pursuant to paragraph (a) of this subdivision  shall remain in full force and effect unless rescinded by  a  subsequent  local  law  which  shall  be  subject  to the same referendum and notice  provisions.    (c) Upon receipt of the notice of the enactment of the  village  local  law  as  provided  in paragraph (a) of this subdivision, the assessor of  the applicable town or county shall thereafter annually prepare  a  copy  of  that  part of the final town or county assessment roll applicable to  the village, which copy shall conform to the applicable part of the town  or county assessment roll and assessments made or approved by the  state  board  for  the  village  portion  of the town or county assessment roll  pursuant to title two-A and two-B of article four, title two of  article  five,  and  article  six  of  this chapter, shall be the assessments for  village purposes. The taxable status date of the town  or  county  shall  control  for village purposes. The town or county assessor shall deliver  such copy to the board of trustees of the village  no  later  than  five  days  after  the  completion  and  filing  of  the  final town or county  assessment roll. The expense of preparing and furnishing such  duplicate  part  of the town or county assessment roll shall be a village charge tobe raised and collected as are other village charges.   In lieu  of  the  duplicate  copy of the appropriate part of the town or county assessment  roll, upon agreement between the town or county assessor and the village  board of trustees, the assessor may provide a data file, as that term is  defined  in  section  fifteen  hundred eighty-one of this chapter, and a  summary of the information contained therein, including  the  number  of  parcels  and  the total assessed value thereof. Nothing contained herein  shall relieve the  village  authorities  from  full  responsibility  for  ascertaining whether real property is within the village boundaries.    (d)  When  a  village,  which  has  enacted a local law as provided in  paragraph (a) of this subdivision, is located in two or more towns,  the  village  board  of trustees shall annually secure from the state board a  statement of the latest state equalization  rates  established  by  such  state  board  for each town in which such village is partially situated.  The state equalization rate to be furnished by the state board shall  be  the  rate  established  by  the  board  for the assessment roll on which  village taxes are to be levied. When no state equalization rate has been  established for such roll, the rate to be furnished shall  be  the  rate  established  for  the  assessment roll immediately preceding the roll on  which taxes are to be levied, provided, however, that where a change  in  the level of assessment has occurred between such preceding roll and the  roll  on which taxes are to be levied, a special equalization rate shall  be  established.  In  all  cases,  in  any  given  village,  the   state  equalization  rates or special equalization rates to be furnished by the  state board to the village shall have the same full value standard.  The  board  of  trustees  shall  determine  the  full  valuation  of the real  property of each part of the towns included in such village by  dividing  the  total  assessed  valuation  of the real property in the appropriate  part of each town by the state equalization rate  established  for  such  town. The village board of trustees shall also determine what proportion  of the tax to be levied in the village shall be levied upon each part of  a  town  included  in  such  village  by  dividing  the  sum of the full  valuation of taxable real property in the appropriate part of each  town  by  the  total  full  valuation  of  real  property in the village. Such  proportions shall be expressed to the nearest exact ten thousandths  and  the  village  board  of  trustees  of  such  village  shall  levy such a  proportion of any tax to be raised in the  village  during  the  current  fiscal  year  upon each part of a town included in such village as shall  have been determined by the board of trustees. A new proportion shall be  determined for each fiscal year thereafter by the board of  trustees  in  accordance  with the provisions of this section by the use of the latest  state equalization rates. The provisions of  this  paragraph  shall  not  apply  to a village which has adopted the provisions of section nineteen  hundred three-a of this chapter.    4. Newly incorporated villages. A village which, on or after the first  day of January, nineteen hundred ninety-five, is  incorporated  pursuant  to  article two of the village law shall be a non-assessing unit village  as provided in paragraph (a) of subdivision three of this section.  Such  a  village  may,  however,  enact  a  local  law,  subject to permissive  referendum as provided in article nine of the village law, to become  an  assessing  unit  as  prescribed  in  subdivision  one  of  this section.  Notwithstanding the foregoing provisions of this subdivision, a  village  incorporated  on  or  after  the  first day of January, nineteen hundred  ninety-five, which is located in two  or  more  towns  having  different  taxable  status  dates,  shall  be  an  assessing  unit as prescribed in  subdivision one of this section.    5. Coterminous towns-villages. A village  which  embraces  the  entire  territory  of  a  town  and  is  subject  to  the  provisions of section17-1722-a of the village law is not subject to the  provisions  of  this  section.

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