State Codes and Statutes

Statutes > New-york > Rpt > Article-19 > 1905

§  1905.  State board adjustments for assessment rolls completed prior  to nineteen hundred ninety.  1. Certification.  (a) Not later  than  the  sixth  assessment roll following the first assessment roll for which the  same homestead base proportions and non-homestead base  proportions  are  effective  in any approved assessing unit or eligible non-assessing unit  village and not less than once in  every  three  subsequent  years,  the  state  board  shall  certify  to  the  chief  executive  officer of such  approved assessing unit or eligible non-assessing unit  village  and  to  the  appropriate  fiscal  officer  of each county and school district in  which such approved assessing unit is included, adjusted homestead  base  proportions and adjusted non-homestead base proportions. The state board  shall  also  certify  to the executive officer of such assessing unit or  eligible non-assessing unit village the current  percentages  determined  pursuant  to  subdivision  three of this section and used in calculating  such proportions. Such certifications shall be made no later than thirty  days prior to the last date provided by law for the  levy  of  taxes  in  each  such approved assessing unit, eligible non-assessing unit village,  county or school district.    (b) If it is made to appear to the state board by a statement  of  the  assessors of an approved assessing unit, subscribed and affirmed by them  as  true under the penalties of perjury, that there has been a change in  excess of ten percent in  the  percentage  that  the  estimated  taxable  market  value  of the homestead class constitutes of the total estimated  taxable market value of all real property  in  such  assessing  unit  or  eligible  non-assessing  unit  village  or  in any portion thereof since  certification  of  the  most  recent  homestead  base  proportions   and  non-homestead  base  proportions  or adjusted homestead base proportions  and adjusted non-homestead  base  proportions,  the  state  board  shall  certify  adjusted  homestead base proportions and adjusted non-homestead  base proportions  and  current  percentages  for  such  assessing  unit,  eligible  non-assessing  unit  village, or portion thereof in accordance  with the provisions of this section.    (c) In the case of an approved assessing unit which  has  completed  a  revaluation prior to the effective date of this section, the state board  shall   certify   adjusted   homestead  base  proportions  and  adjusted  non-homestead base proportions and current  percentages  for  the  first  roll  to  which the provisions of section nineteen hundred three of this  article shall apply.    2.   Base percentage. The state board  shall  compute  for  each  such  approved  assessing  unit or eligible non-assessing unit village and for  each portion thereof the percentage that the  estimated  taxable  market  value  of each of the homestead class and non-homestead class constitute  of the total estimated taxable market value of all real  property.  Such  base  percentage  shall  be  computed  on  the  basis  of  the  assessed  valuations on the first assessment roll containing  the  revaluation  or  update  which  is  the basis for the certification or recertification of  such assessing unit as an approved assessing unit, except that:    (a)  in  the  case  of  approved  assessing  units   which   completed  revaluation  programs  prior to the effective date of this section, such  base percentage shall be computed on the basis of the  first  assessment  roll which incorporated such revaluation;    (b)  in  the  case  of eligible non-assessing unit villages, such base  percentage shall be computed from the assessments on the village portion  of the first town assessment roll containing revaluation assessments and  used for the levy of village taxes;  and    (c) in the case of recertified approved assessing  units  which  adopt  local laws pursuant to subparagraph (ii) of paragraph (a) of subdivision  two  of  section  nineteen  hundred  three  of  this  article, such basepercentage shall be computed from the assessed valuations on  the  first  assessment   roll   containing   the  update  which  is  the  basis  for  recertification as an approved assessing unit.    3.    Current  percentage.  (a)  In each year in which the state board  completes a market value survey which uses a base year  assessment  roll  later  than  that  used  in  subdivision  two  of this section, it shall  compute for such base year assessment roll percentages as prescribed  in  subdivision two of this section.    (b)  In  the  case of an approved assessing unit which has completed a  revaluation program prior to the effective date of this section, for the  purpose of paragraph  (d)  of  subdivision  one  of  this  section  such  percentages shall be computed on the basis of the assessed valuations on  the  assessment  roll  which  is  the basis of the certification of such  approved assessing unit.    4. Additional market value surveys. In the event that no market  value  survey  as may be required to comply with the provisions of this section  is otherwise available, the state board shall revise an existing  survey  or complete an additional survey in conformance with the requirements of  this section.    5.    Computation  of adjusted homestead base proportions and adjusted  non-homestead base proportions. In each year in which it is required  to  compute  a  current  percentage  pursuant to subdivision one or three of  this section, such state board shall compute the adjusted homestead base  proportion and adjusted non-homestead base proportion as follows:    (a) Divide the current percentage of each of the two classes which are  described in subdivision two of this section by the base  percentage  of  each such class.    (b)  For  each  such  class, multiply the result from paragraph (a) of  this subdivision  by  the  proportion  established  in  accordance  with  subdivision  two of section nineteen hundred three of this article.  (c)  Sum the products obtained in  paragraph  (b)  of  this  subdivision  and  divide  the  product for each such class by such sum. The result for the  homestead class is the adjusted homestead base proportion and the result  for  the  non-homestead  class  is  the  adjusted   non-homestead   base  proportion.    6.  The  provisions  of  this  section shall apply to assessment rolls  completed prior to nineteen hundred ninety.

State Codes and Statutes

Statutes > New-york > Rpt > Article-19 > 1905

§  1905.  State board adjustments for assessment rolls completed prior  to nineteen hundred ninety.  1. Certification.  (a) Not later  than  the  sixth  assessment roll following the first assessment roll for which the  same homestead base proportions and non-homestead base  proportions  are  effective  in any approved assessing unit or eligible non-assessing unit  village and not less than once in  every  three  subsequent  years,  the  state  board  shall  certify  to  the  chief  executive  officer of such  approved assessing unit or eligible non-assessing unit  village  and  to  the  appropriate  fiscal  officer  of each county and school district in  which such approved assessing unit is included, adjusted homestead  base  proportions and adjusted non-homestead base proportions. The state board  shall  also  certify  to the executive officer of such assessing unit or  eligible non-assessing unit village the current  percentages  determined  pursuant  to  subdivision  three of this section and used in calculating  such proportions. Such certifications shall be made no later than thirty  days prior to the last date provided by law for the  levy  of  taxes  in  each  such approved assessing unit, eligible non-assessing unit village,  county or school district.    (b) If it is made to appear to the state board by a statement  of  the  assessors of an approved assessing unit, subscribed and affirmed by them  as  true under the penalties of perjury, that there has been a change in  excess of ten percent in  the  percentage  that  the  estimated  taxable  market  value  of the homestead class constitutes of the total estimated  taxable market value of all real property  in  such  assessing  unit  or  eligible  non-assessing  unit  village  or  in any portion thereof since  certification  of  the  most  recent  homestead  base  proportions   and  non-homestead  base  proportions  or adjusted homestead base proportions  and adjusted non-homestead  base  proportions,  the  state  board  shall  certify  adjusted  homestead base proportions and adjusted non-homestead  base proportions  and  current  percentages  for  such  assessing  unit,  eligible  non-assessing  unit  village, or portion thereof in accordance  with the provisions of this section.    (c) In the case of an approved assessing unit which  has  completed  a  revaluation prior to the effective date of this section, the state board  shall   certify   adjusted   homestead  base  proportions  and  adjusted  non-homestead base proportions and current  percentages  for  the  first  roll  to  which the provisions of section nineteen hundred three of this  article shall apply.    2.   Base percentage. The state board  shall  compute  for  each  such  approved  assessing  unit or eligible non-assessing unit village and for  each portion thereof the percentage that the  estimated  taxable  market  value  of each of the homestead class and non-homestead class constitute  of the total estimated taxable market value of all real  property.  Such  base  percentage  shall  be  computed  on  the  basis  of  the  assessed  valuations on the first assessment roll containing  the  revaluation  or  update  which  is  the basis for the certification or recertification of  such assessing unit as an approved assessing unit, except that:    (a)  in  the  case  of  approved  assessing  units   which   completed  revaluation  programs  prior to the effective date of this section, such  base percentage shall be computed on the basis of the  first  assessment  roll which incorporated such revaluation;    (b)  in  the  case  of eligible non-assessing unit villages, such base  percentage shall be computed from the assessments on the village portion  of the first town assessment roll containing revaluation assessments and  used for the levy of village taxes;  and    (c) in the case of recertified approved assessing  units  which  adopt  local laws pursuant to subparagraph (ii) of paragraph (a) of subdivision  two  of  section  nineteen  hundred  three  of  this  article, such basepercentage shall be computed from the assessed valuations on  the  first  assessment   roll   containing   the  update  which  is  the  basis  for  recertification as an approved assessing unit.    3.    Current  percentage.  (a)  In each year in which the state board  completes a market value survey which uses a base year  assessment  roll  later  than  that  used  in  subdivision  two  of this section, it shall  compute for such base year assessment roll percentages as prescribed  in  subdivision two of this section.    (b)  In  the  case of an approved assessing unit which has completed a  revaluation program prior to the effective date of this section, for the  purpose of paragraph  (d)  of  subdivision  one  of  this  section  such  percentages shall be computed on the basis of the assessed valuations on  the  assessment  roll  which  is  the basis of the certification of such  approved assessing unit.    4. Additional market value surveys. In the event that no market  value  survey  as may be required to comply with the provisions of this section  is otherwise available, the state board shall revise an existing  survey  or complete an additional survey in conformance with the requirements of  this section.    5.    Computation  of adjusted homestead base proportions and adjusted  non-homestead base proportions. In each year in which it is required  to  compute  a  current  percentage  pursuant to subdivision one or three of  this section, such state board shall compute the adjusted homestead base  proportion and adjusted non-homestead base proportion as follows:    (a) Divide the current percentage of each of the two classes which are  described in subdivision two of this section by the base  percentage  of  each such class.    (b)  For  each  such  class, multiply the result from paragraph (a) of  this subdivision  by  the  proportion  established  in  accordance  with  subdivision  two of section nineteen hundred three of this article.  (c)  Sum the products obtained in  paragraph  (b)  of  this  subdivision  and  divide  the  product for each such class by such sum. The result for the  homestead class is the adjusted homestead base proportion and the result  for  the  non-homestead  class  is  the  adjusted   non-homestead   base  proportion.    6.  The  provisions  of  this  section shall apply to assessment rolls  completed prior to nineteen hundred ninety.

State Codes and Statutes

State Codes and Statutes

Statutes > New-york > Rpt > Article-19 > 1905

§  1905.  State board adjustments for assessment rolls completed prior  to nineteen hundred ninety.  1. Certification.  (a) Not later  than  the  sixth  assessment roll following the first assessment roll for which the  same homestead base proportions and non-homestead base  proportions  are  effective  in any approved assessing unit or eligible non-assessing unit  village and not less than once in  every  three  subsequent  years,  the  state  board  shall  certify  to  the  chief  executive  officer of such  approved assessing unit or eligible non-assessing unit  village  and  to  the  appropriate  fiscal  officer  of each county and school district in  which such approved assessing unit is included, adjusted homestead  base  proportions and adjusted non-homestead base proportions. The state board  shall  also  certify  to the executive officer of such assessing unit or  eligible non-assessing unit village the current  percentages  determined  pursuant  to  subdivision  three of this section and used in calculating  such proportions. Such certifications shall be made no later than thirty  days prior to the last date provided by law for the  levy  of  taxes  in  each  such approved assessing unit, eligible non-assessing unit village,  county or school district.    (b) If it is made to appear to the state board by a statement  of  the  assessors of an approved assessing unit, subscribed and affirmed by them  as  true under the penalties of perjury, that there has been a change in  excess of ten percent in  the  percentage  that  the  estimated  taxable  market  value  of the homestead class constitutes of the total estimated  taxable market value of all real property  in  such  assessing  unit  or  eligible  non-assessing  unit  village  or  in any portion thereof since  certification  of  the  most  recent  homestead  base  proportions   and  non-homestead  base  proportions  or adjusted homestead base proportions  and adjusted non-homestead  base  proportions,  the  state  board  shall  certify  adjusted  homestead base proportions and adjusted non-homestead  base proportions  and  current  percentages  for  such  assessing  unit,  eligible  non-assessing  unit  village, or portion thereof in accordance  with the provisions of this section.    (c) In the case of an approved assessing unit which  has  completed  a  revaluation prior to the effective date of this section, the state board  shall   certify   adjusted   homestead  base  proportions  and  adjusted  non-homestead base proportions and current  percentages  for  the  first  roll  to  which the provisions of section nineteen hundred three of this  article shall apply.    2.   Base percentage. The state board  shall  compute  for  each  such  approved  assessing  unit or eligible non-assessing unit village and for  each portion thereof the percentage that the  estimated  taxable  market  value  of each of the homestead class and non-homestead class constitute  of the total estimated taxable market value of all real  property.  Such  base  percentage  shall  be  computed  on  the  basis  of  the  assessed  valuations on the first assessment roll containing  the  revaluation  or  update  which  is  the basis for the certification or recertification of  such assessing unit as an approved assessing unit, except that:    (a)  in  the  case  of  approved  assessing  units   which   completed  revaluation  programs  prior to the effective date of this section, such  base percentage shall be computed on the basis of the  first  assessment  roll which incorporated such revaluation;    (b)  in  the  case  of eligible non-assessing unit villages, such base  percentage shall be computed from the assessments on the village portion  of the first town assessment roll containing revaluation assessments and  used for the levy of village taxes;  and    (c) in the case of recertified approved assessing  units  which  adopt  local laws pursuant to subparagraph (ii) of paragraph (a) of subdivision  two  of  section  nineteen  hundred  three  of  this  article, such basepercentage shall be computed from the assessed valuations on  the  first  assessment   roll   containing   the  update  which  is  the  basis  for  recertification as an approved assessing unit.    3.    Current  percentage.  (a)  In each year in which the state board  completes a market value survey which uses a base year  assessment  roll  later  than  that  used  in  subdivision  two  of this section, it shall  compute for such base year assessment roll percentages as prescribed  in  subdivision two of this section.    (b)  In  the  case of an approved assessing unit which has completed a  revaluation program prior to the effective date of this section, for the  purpose of paragraph  (d)  of  subdivision  one  of  this  section  such  percentages shall be computed on the basis of the assessed valuations on  the  assessment  roll  which  is  the basis of the certification of such  approved assessing unit.    4. Additional market value surveys. In the event that no market  value  survey  as may be required to comply with the provisions of this section  is otherwise available, the state board shall revise an existing  survey  or complete an additional survey in conformance with the requirements of  this section.    5.    Computation  of adjusted homestead base proportions and adjusted  non-homestead base proportions. In each year in which it is required  to  compute  a  current  percentage  pursuant to subdivision one or three of  this section, such state board shall compute the adjusted homestead base  proportion and adjusted non-homestead base proportion as follows:    (a) Divide the current percentage of each of the two classes which are  described in subdivision two of this section by the base  percentage  of  each such class.    (b)  For  each  such  class, multiply the result from paragraph (a) of  this subdivision  by  the  proportion  established  in  accordance  with  subdivision  two of section nineteen hundred three of this article.  (c)  Sum the products obtained in  paragraph  (b)  of  this  subdivision  and  divide  the  product for each such class by such sum. The result for the  homestead class is the adjusted homestead base proportion and the result  for  the  non-homestead  class  is  the  adjusted   non-homestead   base  proportion.    6.  The  provisions  of  this  section shall apply to assessment rolls  completed prior to nineteen hundred ninety.