A. 2416 2
4. "TAX" MEANS A CHARGE IMPOSED UPON REAL PROPERTY BY OR ON BEHALF OF
A COUNTY, CITY, TOWN, VILLAGE, SCHOOL DISTRICT FOR MUNICIPAL OR SCHOOL
DISTRICT PURPOSES, INCLUDING A SPECIAL AD VALOREM LEVY IMPOSED ON BEHALF
OF ANY OTHER SPECIAL DISTRICT, BUT DOES NOT INCLUDE A SPECIAL ASSESS-
MENT.
S 1711. ADOPTION OF ARTICLE. 1. THE COUNTY LEGISLATURE OF ANY COUNTY
WHICH HAS A COUNTY TAX COMMISSION WITH MEMBERS WHO SERVE FIVE YEAR OVER-
LAPPING TERMS AND HAVE POWERS AND DUTIES WITH RESPECT TO REAL PROPERTY
TAXATION, MAY ADOPT A LOCAL LAW, WITHOUT REFERENDUM, TO PROVIDE THAT THE
REAL PROPERTY TAX WITHIN THE CITIES, TOWNS AND VILLAGES THEREIN SHALL BE
ADMINISTERED IN ACCORDANCE WITH THE PROVISIONS OF THIS ARTICLE. A COPY
OF SUCH LOCAL LAW SHALL BE FILED WITH THE CHIEF EXECUTIVE OFFICER OF
EACH ASSESSING UNIT THEREIN, AND WITH THE DEPARTMENT OF TAXATION AND
FINANCE WITHIN THIRTY DAYS OF THE ADOPTION THEREOF.
2. EACH ASSESSING UNIT WITHIN SUCH COUNTY SHALL ADOPT AN ASSESSMENT
ROLL WITH FULL VALUE ASSESSMENTS THEREON. THESE FULL VALUE ASSESSMENTS
SHALL BE ENTERED ON THE FIRST FINAL ASSESSMENT ROLL TO BE COMPLETED ON
OR AFTER AUGUST FIRST OF THE THIRD CALENDAR YEAR FOLLOWING THE ADOPTION
OF A LOCAL LAW PURSUANT TO SUBDIVISION ONE OF THIS SECTION. VALUATION
DATA IS TO BE PROVIDED TO EACH ASSESSING UNIT BY THE COUNTY AS PART OF
THE COUNTY-WIDE REVALUATION PROGRAM TO ENABLE EACH ASSESSING UNIT WITHIN
THE COUNTY TO TIMELY ADOPT A FULL VALUE ASSESSMENT ROLL AS REQUIRED
HEREIN. SUCH VALUATION DATA SHALL BE SUPPLIED TO EACH ASSESSING UNIT
FOR INFORMATIONAL PURPOSES.
3. EACH ASSESSING UNIT WITHIN THE COUNTY SHALL CONDUCT AN UPDATE OF
ASSESSMENTS EVERY FIVE YEARS PURSUANT TO THE PROVISIONS OF SECTION
SEVENTEEN HUNDRED TWENTY OF THIS ARTICLE. VALUATION DATA IS TO BE SHARED
WITH THE COUNTY AND WITH OTHER ASSESSING UNITS WITHIN THE COUNTY.
S 1712. APPLICABILITY; SCOPE OF ARTICLE. 1. THE PROVISIONS OF THIS
ARTICLE SHALL APPLY TO A COUNTY WHICH ENACTS A LOCAL LAW PURSUANT TO
SECTION SEVENTEEN HUNDRED ELEVEN OF THIS TITLE AND TO EACH MUNICIPAL
CORPORATION WHICH IS WHOLLY CONTAINED THEREIN.
2. NOTWITHSTANDING THE PROVISIONS OF ARTICLE TWENTY OF THIS CHAPTER,
TO THE EXTENT THAT ANY PROVISION OF THIS ARTICLE MAY CONFLICT WITH
ANOTHER PROVISION OF THIS CHAPTER OR ANY OTHER LAW PERTAINING TO REAL
PROPERTY TAX ADMINISTRATION, THE PROVISIONS OF THIS ARTICLE SHALL
CONTROL.
3. THE PROVISIONS OF ARTICLE NINETEEN OF THIS CHAPTER ARE NOT APPLICA-
BLE TO A COUNTY WHICH HAS ADOPTED A LOCAL LAW PURSUANT TO SECTION SEVEN-
TEEN HUNDRED ELEVEN OF THIS TITLE AND EACH MUNICIPAL CORPORATION WHICH
IS WHOLLY CONTAINED THEREIN.
S 1713. COUNTY REVALUATION COMMISSION. 1. ESTABLISHMENT. THE LOCAL LAW
ADOPTED PURSUANT TO SECTION SEVENTEEN HUNDRED ELEVEN OF THIS TITLE SHALL
INCLUDE PROVISIONS ESTABLISHING A COUNTY REVALUATION COMMISSION WHICH
SHALL OVERSEE A COUNTY-WIDE REVALUATION TO BE COMPLETED AT THE EXPENSE
OF THE COUNTY.
2. MEMBERSHIP. (A) THE COUNTY REVALUATION COMMISSION SHALL CONSIST OF
AT LEAST FIVE MEMBERS, APPOINTED BY EITHER THE COUNTY EXECUTIVE, SUBJECT
TO THE CONFIRMATION OF THE COUNTY GOVERNING BODY, OR THE COUNTY GOVERN-
ING BODY, IF THE COUNTY HAS NOT ELECTED A COUNTY EXECUTIVE. THERE MAY BE
AS MANY MEMBERS OF THE COMMISSION AS THERE ARE ASSESSING UNITS WITHIN
THE COUNTY PLUS FIVE; HOWEVER, EACH ASSESSING UNIT NEED NOT BE REPRES-
ENTED ON THE COMMISSION, NOR NEED ASSESSING UNITS BE REPRESENTED IN
EQUAL NUMBER, IF THE LOCAL LAW DOES NOT SO PROVIDE. THE COMMISSION
SHALL MEET AT LEAST ONCE IN EACH CALENDAR MONTH UNTIL A COUNTY-WIDE
REVALUATION IS COMPLETED.
A. 2416 3
(B) NO MEMBER OF THE COMMISSION SHALL BE AN EMPLOYEE OR ELECTED OFFI-
CIAL OF THE COUNTY.
(C) EACH MEMBER OF THE COMMISSION SHALL TAKE AN OATH OF OFFICE PRIOR
TO SERVICE AS A MEMBER.
(D) THE APPOINTING AUTHORITY SHALL DESIGNATE ONE OF THE MEMBERS OF THE
COMMISSION TO SERVE AS CHAIRPERSON. THE COMMISSION SHALL CHOOSE FROM
AMONG ITS MEMBERS ALL SUCH OTHER OFFICERS THE COMMISSION DEEMS NECESSARY
INCLUDING A SECRETARY TO PROVIDE FOR PUBLIC NOTICE OF THE TIME AND PLACE
OF EACH MEETING AND TO KEEP FULL AND ACCURATE RECORDS OF EACH MEETING.
3. POWERS AND DUTIES. (A) THE COUNTY REVALUATION COMMISSION SHALL HAVE
FULL AUTHORITY TO TAKE ALL NECESSARY STEPS FOR IMPLEMENTATION OF A COUN-
TY-WIDE REVALUATION; PROVIDED, HOWEVER, THAT THE COMMISSION SHALL HAVE
NO AUTHORITY TO REVIEW THE VALUATION OR EXEMPT STATUS OF ANY INDIVIDUAL
PARCEL AS ESTABLISHED BY AN ASSESSOR OR BOARD OF ASSESSMENT REVIEW IN
THE COUNTY.
(B) THE COMMISSION MAY APPOINT A STAFF OR CONTRACT FOR TECHNICAL
SERVICES TO PERFORM SUCH DUTIES AS ARE NECESSARY TO ENABLE MEMBERS TO
PROPERLY AND EFFICIENTLY CARRY OUT THE PROVISIONS OF THIS ARTICLE
SUBJECT TO BUDGETARY APPROPRIATIONS. NOTHING IN THIS SUBDIVISION SHALL
BE CONSTRUED TO PREVENT A COUNTY FROM ASSIGNING EXISTING COUNTY PERSON-
NEL TO ASSIST THE COMMISSION IN LIEU OF ADDITIONAL BUDGETARY APPROPRI-
ATIONS.
4. CESSATION. THE COUNTY REVALUATION COMMISSION SHALL CEASE TO EXIST
UPON COMPLETION OF THE COUNTY-WIDE REVALUATION.
TITLE 2
ASSESSMENT ADMINISTRATION
SECTION 1720. STANDARD OF ASSESSMENT; VALUATION DATE.
1721. TAXABLE STATUS DATE.
1722. REVIEW OF ASSESSMENTS.
1723. STATE EQUALIZATION RATES.
1724. APPORTIONMENT OF TAXES.
1725. REVIEW OF COMPLIANCE BY COUNTY.
1726. CONDOMINIUM ASSESSMENTS.
S 1720. STANDARD OF ASSESSMENT; VALUATION DATE. 1. ALL REAL PROPERTY
SUBJECT TO TAXATION IN EACH ASSESSING UNIT TO WHICH THIS ARTICLE APPLIES
SHALL BE ASSESSED AT ITS FULL VALUE AS OF THE FIRST DAY OF JANUARY OF
THE YEAR PRECEDING THE YEAR IN WHICH THE INITIAL REVALUATION IS IMPLE-
MENTED, AND AS OF THE FIRST DAY OF JANUARY IN EVERY FIFTH YEAR THEREAFT-
ER. THE VALUATION DATE SHALL BE IMPRINTED OR OTHERWISE INDICATED AT THE
TOP OF EACH PAGE OF EACH VOLUME OF SUCH ROLL.
2. AT ANY TIME WITHIN THE FIVE YEAR CYCLE, AN ASSESSOR MAY ADJUST THE
ASSESSMENT OF ANY PARCEL IF THE VALUE OF THE PARCEL HAS BEEN SUBSTAN-
TIALLY AFFECTED BY A CHANGE IN PHYSICAL CONDITION, BY A CHANGE IN STATE
OR LOCAL LAND USE REGULATION, OR BY EXTRAORDINARY PHYSICAL CHANGES IN
THE AREA IN WHICH THE PROPERTY IS LOCATED. THE ADJUSTED ASSESSMENT SHALL
BE COMPUTED AS IF THE CHANGE HAD EXISTED AS OF THE VALUATION DATE OF THE
ASSESSING UNIT.
S 1721. TAXABLE STATUS DATE. THE TAXABLE STATUS OF REAL PROPERTY IN
EACH ASSESSING UNIT TO WHICH THIS ARTICLE APPLIES SHALL BE DETERMINED
ANNUALLY ACCORDING TO ITS CONDITION AND OWNERSHIP AS OF THE FIRST DAY OF
MARCH AND THE VALUATION THEREOF DETERMINED AS OF THE PRECEDING JANUARY
FIRST, AS PROVIDED IN SECTION SEVENTEEN HUNDRED TWENTY OF THIS TITLE.
THE DATE OF TAXABLE STATUS OF REAL PROPERTY CONTAINED ON ANY ASSESSMENT
ROLL SHALL BE IMPRINTED OR OTHERWISE INDICATED AT THE TOP OF EACH PAGE
OF EACH VOLUME OF SUCH ROLL.
A. 2416 4
S 1722. REVIEW OF ASSESSMENTS. 1. ADMINISTRATIVE REVIEW OF ASSESSMENTS
SHALL BE AVAILABLE IN ACCORDANCE WITH THE PROVISIONS OF TITLE ONE-A OF
ARTICLE FIVE OF THIS CHAPTER.
2. JUDICIAL REVIEW OF ASSESSMENTS SHALL BE AVAILABLE IN ACCORDANCE
WITH THE PROVISIONS OF TITLES ONE AND ONE-A OF ARTICLE SEVEN OF THIS
CHAPTER.
3. AN ASSESSMENT MAY BE CHALLENGED ON THE GROUNDS OF INEQUALITY ONLY
IF THE COMPLAINANT DEMONSTRATES BY CLEAR AND COMPELLING EVIDENCE THAT
THE ASSESSING UNIT IS NOT IN COMPLIANCE WITH THE REQUIREMENTS OF SECTION
SEVENTEEN HUNDRED TWENTY OF THIS TITLE. THE COUNTY'S DETERMINATION THAT
THE ASSESSING UNIT IS NOT IN COMPLIANCE WITH THE REQUIREMENTS OF SUCH
SECTION MAY BE INTRODUCED AS EVIDENCE BY THE COMPLAINANT. FOR PURPOSES
OF THIS PROVISION, THE TERM "CLEAR AND COMPELLING EVIDENCE" SHALL
INCLUDE A STRATIFIED RANDOM SAMPLE COMPLYING WITH THE REQUIREMENTS OF
SUBDIVISION THREE OF SECTION SEVEN HUNDRED TWENTY OF THIS CHAPTER, BUT
SHALL NOT INCLUDE THE STATE EQUALIZATION RATE OR THE RESIDENTIAL ASSESS-
MENT RATIO.
S 1723. STATE EQUALIZATION RATES. STATE EQUALIZATION RATES FOR ASSESS-
ING UNITS IN A COUNTY WHICH IS SUBJECT TO THE PROVISIONS OF THIS ARTICLE
SHALL BE DETERMINED IN THE MANNER SET FORTH IN ARTICLE TWELVE OF THIS
CHAPTER, SUBJECT TO THE FOLLOWING:
1. MARKET VALUE SURVEYS. THE COMMISSIONER OF TAXATION AND FINANCE
SHALL CONDUCT EACH MARKET VALUE SURVEY WITHIN THE COUNTY BY SAMPLING THE
RATIO OF ASSESSMENTS TO MARKET VALUES FOR EACH MAJOR TYPE OF TAXABLE
REAL PROPERTY IN THE COUNTY.
2. IDENTICAL EQUALIZATION RATES. THE COMMISSIONER OF TAXATION AND
FINANCE SHALL ESTABLISH IDENTICAL EQUALIZATION RATES FOR ALL OF THE
ASSESSING UNITS IN THE COUNTY.
3. ADMINISTRATIVE REVIEW. (A) IF AN ASSESSING UNIT IN THE COUNTY FILES
A COMPLAINT WITH THE DEPARTMENT OF TAXATION AND FINANCE AGAINST A TENTA-
TIVE EQUALIZATION RATE, IT SHALL SIMULTANEOUSLY, IN ADDITION TO ANY
OTHER REQUIREMENT, SERVE A COPY OF ITS COMPLAINT UPON ALL THE OTHER
ASSESSING UNITS IN THE COUNTY.
(B) IF AN ASSESSING UNIT SHOULD WISH TO SUPPORT, OBJECT TO, OR EXPRESS
AN OPINION ON A COMPLAINT FILED BY ANOTHER ASSESSING UNIT IN THE COUNTY,
IT SHALL HAVE THE RIGHT TO FILE WRITTEN STATEMENTS WITH THE DEPARTMENT
OF TAXATION AND FINANCE ON OR BEFORE THE DATE ON WHICH THE COMPLAINT IS
SCHEDULED TO BE HEARD. SIMULTANEOUSLY, A COPY OF ANY SUCH STATEMENTS
SHALL BE SERVED UPON ALL THE OTHER ASSESSING UNITS IN THE COUNTY.
(C) ANY CHANGE MADE TO THE TENTATIVE EQUALIZATION RATE AS A RESULT OF
ADMINISTRATIVE REVIEW SHALL APPLY TO ALL OF THE ASSESSING UNITS IN THE
COUNTY.
4. JUDICIAL REVIEW. IF AN ASSESSING UNIT IN THE COUNTY PETITIONS FOR
JUDICIAL REVIEW OF A FINAL EQUALIZATION RATE, A COPY OF ITS PETITION
SHALL SIMULTANEOUSLY BE SERVED UPON THE OTHER ASSESSING UNITS IN THE
COUNTY. ANY CHANGE MADE TO THE FINAL EQUALIZATION RATE AS A RESULT OF
SUCH JUDICIAL REVIEW SHALL APPLY TO ALL OF THE ASSESSING UNITS IN THE
COUNTY.
S 1724. APPORTIONMENT OF TAXES. 1. WHEN A MUNICIPAL CORPORATION IS
WHOLLY CONTAINED WITHIN TWO OR MORE ASSESSING UNITS TO WHICH THIS ARTI-
CLE IS APPLICABLE, THE TAXES OF THE MUNICIPAL CORPORATION SHALL BE
APPORTIONED BETWEEN OR AMONG SUCH ASSESSING UNITS AS FOLLOWS:
(A) IF THE MUNICIPAL CORPORATION HAS NOT ADOPTED CLASSIFIED TAX RATES
PURSUANT TO TITLE THREE OF THIS ARTICLE, TAXES SHALL BE LEVIED DIRECTLY
UPON THE TAXABLE ASSESSED VALUATIONS APPEARING ON THE ASSESSMENT ROLLS,
A. 2416 5
SUBJECT TO THE PROVISIONS OF SUBDIVISION THREE OF SECTION SEVENTEEN
HUNDRED TWENTY-FIVE OF THIS TITLE.
(B) IF THE MUNICIPAL CORPORATION HAS ADOPTED CLASSIFIED TAX RATES
PURSUANT TO TITLE THREE OF THIS ARTICLE, TAXES SHALL BE ALLOCATED IN THE
MANNER PROVIDED THEREIN, SUBJECT TO THE PROVISIONS OF SUBDIVISION THREE
OF SECTION SEVENTEEN HUNDRED TWENTY-FIVE OF THIS TITLE.
2. WHEN A SPLIT TAX DISTRICT HAS NOT ESTABLISHED CLASSIFIED TAX RATES
PURSUANT TO SECTION SEVENTEEN HUNDRED THIRTY-THREE OF THIS ARTICLE, THE
TAXES OF THE SPLIT TAX DISTRICT SHALL BE APPORTIONED AS FOLLOWS:
(A) THE ASSESSING UNITS IN THE COUNTY TO WHICH THIS ARTICLE APPLIES
SHALL BE TREATED COLLECTIVELY AS IF THEY WERE A SINGLE UNIT, AND TAXES
SHALL BE APPORTIONED BETWEEN OR AMONG THAT SINGLE UNIT AND ALL OTHER
ASSESSING UNITS IN THE MANNER OTHERWISE PROVIDED BY LAW.
(B) WITHIN THE COUNTY TO WHICH THIS ARTICLE APPLIES, TAXES SHALL BE
LEVIED DIRECTLY UPON THE TAXABLE ASSESSED VALUATIONS APPEARING ON THE
ASSESSMENT ROLLS, SUBJECT TO THE PROVISIONS OF SUBDIVISION THREE OF
SECTION SEVENTEEN HUNDRED TWENTY-FIVE OF THIS TITLE.
S 1725. REVIEW OF COMPLIANCE BY COUNTY. 1. SCOPE OF REVIEW. WITHIN
THIRTY DAYS AFTER THE FILING OF A FINAL ASSESSMENT ROLL BY ANY ASSESSING
UNIT, THE COUNTY SHALL REVIEW SUCH ROLL TO DETERMINE WHETHER THE ASSESS-
ING UNIT IS IN COMPLIANCE WITH THE REQUIREMENTS OF SECTION SEVENTEEN
HUNDRED TWENTY OF THIS TITLE. IN CONDUCTING SUCH REVIEW, THE COUNTY
SHALL CONSIDER THE OVERALL LEVEL OF ASSESSMENT, THE UNIFORMITY OF
ASSESSMENTS, AND THE AMOUNT OF TIME THAT HAS PASSED SINCE THE LAST
REVALUATION OR UPDATE.
2. COMPLIANCE. WHEN THE COUNTY DETERMINES THAT THE ASSESSING UNIT IS
IN COMPLIANCE WITH THE REQUIREMENTS OF SECTION SEVENTEEN HUNDRED TWENTY
OF THIS TITLE, A PERCENTAGE OF ONE HUNDRED PERCENT SHALL BE USED FOR THE
EQUALIZATION OF ASSESSMENTS OF SPECIAL FRANCHISE PROPERTY, ASSESSMENTS
OF TAXABLE STATE LAND, RAILROAD CEILINGS AND ANY OTHER ASSESSMENT, CEIL-
ING, EXEMPTION OR VALUE FOR WHICH ANY STATUTE WOULD OTHERWISE REQUIRE
APPLICATION OF A STATE EQUALIZATION RATE OR SPECIAL EQUALIZATION RATE.
3. NON-COMPLIANCE. (A) WHEN THE COUNTY DETERMINES THAT AN ASSESSING
UNIT IS NOT IN COMPLIANCE WITH THE REQUIREMENTS OF SECTION SEVENTEEN
HUNDRED TWENTY OF THIS TITLE, THE COUNTY, AFTER CONSULTING WITH SUCH
ASSESSING UNIT, MAY REQUEST THE PUBLIC OFFICIAL HAVING CUSTODY OF THAT
ASSESSMENT ROLL OR ANY TAX LEVYING BODY TO TAKE ANY ACTIONS THAT ARE
NECESSARY TO PROVIDE FOR AN EQUITABLE APPORTIONMENT OF TAXES LEVIED
AGAINST THE ASSESSMENTS APPEARING ON THAT ASSESSMENT ROLL AND MAY
REQUEST THAT THE ASSESSOR AND THE ASSESSING UNIT TAKE ANY STEPS NECES-
SARY TO ASSURE THAT THE NEXT ASSESSMENT ROLL PREPARED IS IN COMPLIANCE
WITH THE REQUIREMENTS OF SECTION SEVENTEEN HUNDRED TWENTY OF THIS TITLE.
IF SUCH ACTIONS CANNOT BE TAKEN PRIOR TO THE EXTENSION OF TAXES FOR THAT
FISCAL YEAR, THE TAX LEVYING BODY MAY CAUSE THE LEVY FOR THE ENSUING
FISCAL YEAR TO BE ADJUSTED TO ACCOUNT FOR THE IMPROPER APPORTIONMENTS,
UPON NOTICE TO THE DEPARTMENT OF TAXATION AND FINANCE.
(B) IN THE EVENT THAT THE ASSESSING UNIT DOES NOT AGREE WITH THE COUN-
TY'S DETERMINATION OR RECOMMENDED COURSE OF ACTION, THE COUNTY MAY
REQUEST FURTHER REVIEW OF THE MATTER BY THE DEPARTMENT OF TAXATION AND
FINANCE.
4. APPEAL TO THE DEPARTMENT OF TAXATION AND FINANCE. A COUNTY MAY
APPEAL THE DETERMINATION OF THE ASSESSING UNIT TO THE DEPARTMENT OF
TAXATION AND FINANCE. SUCH REVIEW MUST BE COMMENCED BY SERVICE OF A
COMPLAINT UPON THE DEPARTMENT AND THE ASSESSING UNIT WITHIN ONE HUNDRED
TWENTY DAYS OF THE ACTION AT ISSUE. THE STANDARD OF REVIEW BY THE
DEPARTMENT SHALL BE WHETHER THE ACTION TAKEN RESULTED IN A FAIR AND
A. 2416 6
EQUITABLE APPORTIONMENT OF TAXES. THE DEPARTMENT MAY ISSUE AN ORDER
DIRECTING CORRECTIVE ACTION NECESSARY FOR THE FAIR AND EQUITABLE APPOR-
TIONMENT OF TAXES. THE DEPARTMENT SHALL PROVIDE BY RULE FOR THE PROCE-
DURES TO BE FOLLOWED.
5. CHANGE IN LEVEL OF ASSESSMENT FACTOR. THE COUNTY SHALL ESTABLISH
THE APPROPRIATE CHANGE IN LEVEL OF ASSESSMENT FACTOR, AS DEFINED IN
SECTION TWELVE HUNDRED TWENTY OF THIS CHAPTER, FOR EACH ASSESSING UNIT,
TO THE EXTENT REQUIRED FOR THE COMPUTATION OF ANY EXEMPTION FROM TAXA-
TION.
S 1726. CONDOMINIUM ASSESSMENTS. REAL PROPERTY OWNED ON A CONDOMINIUM
BASIS AND CLASSIFIED WITHIN CLASS ONE PURSUANT TO SECTION SEVENTEEN
HUNDRED THIRTY OF THIS ARTICLE SHALL BE ASSESSED PURSUANT TO THE
PROVISIONS OF THIS SECTION.
1. THE ASSESSOR OF AN ASSESSING UNIT IN WHICH SUCH REAL PROPERTY IS
LOCATED SHALL COMPUTE AN ASSESSMENT WHICH WOULD BE PLACED ON SUCH PARCEL
PURSUANT TO THE PROVISIONS OF SECTION FIVE HUNDRED EIGHTY-ONE OF THIS
CHAPTER AND SECTION THREE HUNDRED THIRTY-NINE-Y OF THE REAL PROPERTY
LAW, WHICH VALUE SHALL BE KNOWN AS THE RESTRICTED ASSESSED VALUATION.
2. THE ASSESSOR OF AN ASSESSING UNIT IN WHICH SUCH REAL PROPERTY IS
LOCATED SHALL COMPUTE AN ASSESSMENT WHICH WOULD BE PLACED ON SUCH PARCEL
WITHOUT REGARD TO THE RESTRICTIONS FOUND IN SECTION FIVE HUNDRED EIGHT-
Y-ONE OF THIS CHAPTER AND SECTION THREE HUNDRED THIRTY-NINE-Y OF THE
REAL PROPERTY LAW, WHICH VALUE SHALL BE KNOWN AS THE UNRESTRICTED
ASSESSED VALUATION.
3. THE ASSESSOR OF AN ASSESSING UNIT SHALL ENTER THE UNRESTRICTED
ASSESSED VALUATION ON THE ASSESSMENT ROLL OF SUCH ASSESSING UNIT AND THE
RESTRICTED ASSESSED VALUATION IN A SEPARATE COLUMN OF THE ASSESSMENT
ROLL OF SUCH ASSESSING UNIT.
4. A MUNICIPAL CORPORATION WHICH ESTABLISHES CLASS TAX RATES PURSUANT
TO SECTION SEVENTEEN HUNDRED THIRTY-ONE OF THIS ARTICLE SHALL LEVY SUCH
TAXES AGAINST THE UNRESTRICTED ASSESSED VALUATION OF SUCH PARCELS FOR
TAXES IMPOSED BY OR ON BEHALF OF SUCH MUNICIPAL CORPORATION.
5. A MUNICIPAL CORPORATION WHICH DOES NOT ESTABLISH CLASS TAX RATES
PURSUANT TO SECTION SEVENTEEN HUNDRED THIRTY-ONE OF THIS ARTICLE SHALL
LEVY SUCH TAXES AGAINST THE RESTRICTED ASSESSED VALUATION OF SUCH
PARCELS FOR TAXES LEVIED BY OR ON BEHALF OF SUCH MUNICIPAL CORPORATION.
TITLE 3
ALLOCATION OF TAXES AMONG CLASSES OF REAL PROPERTY
SECTION 1730. CLASSIFICATION OF REAL PROPERTY.
1731. CLASS TAX RATES.
1732. HOMEOWNER PROTECTION.
1733. SPLIT TAX DISTRICTS.
1734. CORRECTION OF ERRONEOUS ALLOCATIONS.
S 1730. CLASSIFICATION OF REAL PROPERTY. 1. THE ASSESSOR OF EACH
ASSESSING UNIT SHALL CLASSIFY ALL REAL PROPERTY ON EACH ASSESSMENT ROLL
AS FOLLOWS:
CLASS ONE: ALL ONE, TWO AND THREE FAMILY RESIDENTIAL REAL PROPERTY,
INCLUDING THE LAND ASSESSED THEREWITH, AND SUCH DWELLINGS USED IN PART
FOR NONRESIDENTIAL PURPOSES BUT WHICH ARE USED PRIMARILY FOR RESIDENTIAL
PURPOSES, EXCEPT SUCH PROPERTY HELD IN COOPERATIVE FORM OF OWNERSHIP;
ALL OTHER RESIDENTIAL REAL PROPERTY HELD IN CONDOMINIUM FORM OF OWNER-
SHIP; AND ALL VACANT LAND PARCELS WHICH ARE ZONED RESIDENTIAL AND ARE
NOT SUBJECT TO A VARIANCE WHICH WOULD PERMIT A NON-RESIDENTIAL USE.
CLASS TWO: ALL OTHER RESIDENTIAL REAL PROPERTY, EXCEPT HOTELS AND
MOTELS AND OTHER SIMILAR COMMERCIAL PROPERTY.
A. 2416 7
CLASS THREE: ALL OTHER REAL PROPERTY WHICH IS NOT DESIGNATED AS CLASS
ONE OR CLASS TWO.
2. IN ADDITION TO ANY OTHER REQUIREMENTS OF LAW OR RULE OF THE DEPART-
MENT OF TAXATION AND FINANCE, THE ASSESSMENT ROLL SHALL CONTAIN A SEPA-
RATE COLUMN FOR THE ENTRY OF THE CLASS DESIGNATION REQUIRED BY THIS
SECTION. THE ASSESSOR SHALL ENTER THE APPROPRIATE CLASS DESIGNATION IN
THIS COLUMN FOR EACH PARCEL LISTED ON THE ASSESSMENT ROLL.
3. THE DETERMINATION OF INCLUSION WITHIN A CLASS PURSUANT TO THIS
SECTION SHALL BE SUBJECT TO ADMINISTRATIVE AND JUDICIAL REVIEW AS
PROVIDED BY LAW FOR THE REVIEW OF ASSESSMENTS.
S 1731. CLASS TAX RATES. 1. A MUNICIPAL CORPORATION TO WHICH THIS
ARTICLE APPLIES, OTHER THAN A SCHOOL DISTRICT WHOLLY CONTAINED WITHIN A
CITY OR TOWN, MAY ADOPT A LOCAL LAW OR A RESOLUTION AFTER A PUBLIC HEAR-
ING, AUTHORIZING THE GOVERNING BODY OF THE MUNICIPAL CORPORATION TO
ANNUALLY ESTABLISH DIFFERENT TAX RATES FOR EACH CLASS OF PROPERTY,
SUBJECT TO THE LIMITATIONS SET FORTH IN THIS SECTION.
2. THE CLASS TAX RATES SO ESTABLISHED SHALL BE SUBJECT TO THE FOLLOW-
ING LIMITATIONS:
(A) CLASS ONE: THE CLASS ONE TAX RATE MAY NOT BE GREATER THAN EITHER
THE CLASS TWO TAX RATE OR THE CLASS THREE TAX RATE.
(B) CLASS TWO: THE CLASS TWO TAX RATE MAY NOT BE GREATER THAN EITHER
THE CLASS ONE TAX RATE MULTIPLIED BY A FACTOR OF 1.25, OR THE CLASS
THREE TAX RATE, WHICHEVER IS LOWER.
(C) CLASS THREE: THE CLASS THREE TAX RATE MAY NOT EXCEED THE CLASS ONE
TAX RATE MULTIPLIED BY A FACTOR OF 1.25; PROVIDED, THAT IF A "HOMEOWNER
PROTECTION FACTOR" IN EXCESS OF 1.25 HAS BEEN DETERMINED PURSUANT TO
SECTION SEVENTEEN HUNDRED THIRTY-TWO OF THIS TITLE, THE CLASS THREE TAX
RATE MAY NOT EXCEED THE CLASS ONE TAX RATE MULTIPLIED BY THE HOMEOWNER
PROTECTION FACTOR.
3. WHEN A CITY OR TOWN HAS ADOPTED CLASS TAX RATES PURSUANT TO THIS
SECTION, CLASS TAX RATES SHALL ALSO BE ADOPTED BY EACH SCHOOL DISTRICT
WHICH IS WHOLLY CONTAINED WITHIN THE CITY OR TOWN, IN ACCORDANCE WITH
THE INTER-CLASS RELATIONSHIPS PRESCRIBED BY THE CITY OR TOWN. IF NO SUCH
RELATIONSHIPS HAVE BEEN PRESCRIBED, THE RATIO BETWEEN THE CLASS ONE TAX
RATE AND THE OTHER CLASS TAX RATES SHALL BE THE SAME AS IN THE LAST
PRECEDING CITY OR TOWN LEVY. IN NO EVENT SHALL ANY SCHOOL DISTRICT CLASS
TAX RATE EXCEED THE LIMITATIONS PRESCRIBED BY SUBDIVISION TWO OF THIS
SECTION.
4. A MUNICIPAL CORPORATION WHICH LEVIES TAXES ON BEHALF OF A SPECIAL
DISTRICT MAY ESTABLISH CLASSIFIED TAX RATES FOR THE SPECIAL DISTRICT IN
THE SAME MANNER AS PROVIDED IN THIS SECTION.
5. WHERE A MUNICIPAL CORPORATION HAS ADOPTED CLASSIFIED TAX RATES
PURSUANT TO THIS SECTION, AND A TAXPAYER IS GRANTED A REFUND, PURSUANT
TO ARTICLE FIVE OR ARTICLE SEVEN OF THIS CHAPTER, OF SOME OR ALL OF THE
TAXES PAID TO SUCH MUNICIPAL CORPORATION, SUCH REFUND SHALL BE CHARGED
TO THE CLASS OF REAL PROPERTY WHICH INCLUDES THE AFFECTED PARCEL.
6. A MUNICIPAL CORPORATION WHICH HAS AUTHORIZED THE ESTABLISHMENT OF
CLASSIFIED TAX RATES PURSUANT TO THIS SECTION MAY RESCIND SUCH AUTHORI-
ZATION BY LOCAL LAW OR RESOLUTION ADOPTED PRIOR TO THE FIRST LEVY OF
TAXES TO WHICH SUCH RESCISSION IS TO BE APPLICABLE.
S 1732. HOMEOWNER PROTECTION. 1. TO ENSURE THAT THE TAX BURDEN DOES
NOT SHIFT TO HOMEOWNERS AS A RESULT OF THE INITIAL REVALUATION, A LOCAL
LAW OR RESOLUTION ADOPTED PURSUANT TO SUBDIVISION ONE OF SECTION SEVEN-
TEEN HUNDRED THIRTY-ONE OF THIS TITLE MAY REQUIRE A "HOMEOWNER
PROTECTION FACTOR" TO BE CALCULATED AND USED TO DETERMINE THE CLASS
THREE TAX RATE LIMIT.
A. 2416 8
2. IF THE MUNICIPAL CORPORATION IS AN ASSESSING UNIT OR IS WHOLLY
CONTAINED WITHIN A SINGLE ASSESSING UNIT, THE HOMEOWNER PROTECTION
FACTOR SHALL EQUAL THE CLASS ONE CHANGE IN LEVEL OF ASSESSMENT FACTOR
DIVIDED BY THE CLASS THREE CHANGE IN LEVEL OF ASSESSMENT FACTOR, BASED
UPON THE FINAL ASSESSMENT ROLL IMPLEMENTING THE INITIAL REVALUATION.
3. IF THE MUNICIPAL CORPORATION IS CONTAINED WITHIN TWO OR MORE
ASSESSING UNITS, THE HOMEOWNER PROTECTION FACTOR FOR THE MUNICIPAL
CORPORATION SHALL BE A WEIGHTED AVERAGE OF THE HOMEOWNER PROTECTION
FACTORS OF THE RESPECTIVE ASSESSING UNITS. THE WEIGHT TO BE GIVEN TO
EACH SUCH FACTOR SHALL EQUAL THE TAXABLE ASSESSED VALUE OF THE PART OF
THE MUNICIPAL CORPORATION WITHIN THE ASSESSING UNIT DIVIDED BY THE TAXA-
BLE ASSESSED VALUE OF THE MUNICIPAL CORPORATION AS A WHOLE, BASED UPON
THE FINAL ASSESSMENT ROLL IMPLEMENTING THE INITIAL REVALUATION.
4. IF THE MUNICIPAL CORPORATION IS A SPLIT TAX DISTRICT, THE HOMEOWNER
PROTECTION FACTOR SHALL BE DETERMINED WITHOUT REGARD TO THE PART OF THE
MUNICIPAL CORPORATION THAT IS LOCATED OUTSIDE THE COUNTY TO WHICH THIS
ARTICLE IS APPLICABLE.
5. ALL HOMEOWNER PROTECTION FACTORS ESTABLISHED PURSUANT TO THIS
SECTION SHALL BE ROUNDED TO TWO DECIMAL PLACES.
S 1733. SPLIT TAX DISTRICTS. 1. NOTICE OF INTENT. THE GOVERNING BODY
OF A SPLIT TAX DISTRICT WHICH INTENDS TO ESTABLISH CLASSIFIED TAX RATES
SHALL FILE A NOTICE OF INTENT WITH EACH ASSESSOR WHO PREPARES AN ASSESS-
MENT ROLL USED IN WHOLE OR IN PART FOR THE LEVY OF TAXES BY SUCH TAX
DISTRICT. THE NOTICE SHALL BE FILED WITH EACH ASSESSOR ON OR BEFORE THE
TAXABLE STATUS DATE OF THE FIRST ASSESSMENT ROLL TO WHICH THE CLASSIFIED
TAX RATES MAY APPLY.
2. CLASSIFICATION OF ASSESSMENT ROLLS; ASSESSOR CERTIFICATION. UPON
RECEIVING NOTICE PURSUANT TO SUBDIVISION ONE OF THIS SECTION, EACH
ASSESSOR WHO PREPARES AN ASSESSMENT ROLL USED IN WHOLE OR IN PART FOR
THE LEVY OF TAXES BY SUCH ELIGIBLE SPLIT TAX DISTRICT SHALL CLASSIFY IN
EITHER CLASS ONE, CLASS TWO OR CLASS THREE EACH PROPERTY LISTED ON SUCH
ROLL OR ON THE PART THEREOF APPLICABLE TO SUCH TAX DISTRICT. SUCH CLAS-
SIFICATION OF INDIVIDUAL PROPERTIES SHALL BE SUBJECT TO ADMINISTRATIVE
AND JUDICIAL REVIEW PURSUANT TO TITLE ONE-A OF ARTICLE FIVE AND TITLE
ONE OF ARTICLE SEVEN OF THIS CHAPTER.
3. ADOPTION OF CLASS TAX RATES. A SPLIT TAX DISTRICT WHICH HAS FILED A
NOTICE OF INTENT PURSUANT TO SUBDIVISION ONE OF THIS SECTION MAY AUTHOR-
IZE OR RESCIND CLASS TAX RATES IN THE MANNER PROVIDED BY SECTION SEVEN-
TEEN HUNDRED THIRTY-ONE OF THIS TITLE, EXCEPT THAT PRIOR NOTICE OF ANY
HEARING REQUIRED THEREUNDER SHALL BE PROVIDED TO THE GOVERNING BODY OF
EACH CITY AND TOWN IN WHICH THE SPLIT TAX DISTRICT IS LOCATED.
4. CANCELLATION. A SPLIT TAX DISTRICT MAY CANCEL A NOTICE OF INTENT
WITHOUT A PUBLIC HEARING. A COPY OF SUCH CANCELLATION SHALL BE FILED
WITH EACH ASSESSOR WHO PREPARES AN ASSESSMENT ROLL USED IN WHOLE OR IN
PART FOR THE LEVY OF THE SPLIT TAX DISTRICT'S TAXES, THE COUNTY DIRECTOR
OF REAL PROPERTY TAX SERVICES, AND THE COMMISSIONER OF TAXATION AND
FINANCE. UPON THE CANCELLATION OF A NOTICE OF INTENT, THE CLASSIFICA-
TION REQUIREMENTS OF THIS SECTION SHALL CEASE TO BE APPLICABLE, BUT MAY
BE REINSTATED BY THE FILING OF A NEW NOTICE OF INTENT.
S 1734. CORRECTION OF ERRONEOUS ALLOCATIONS. UPON ITS OWN MOTION, OR
AT THE DIRECTION OF THE COMMISSIONER OF TAXATION AND FINANCE, A GOVERN-
ING BODY WHICH HAS MADE A MATHEMATICAL ERROR IN ALLOCATING TAXES FOR A
TAX LEVY FOR A FISCAL YEAR SHALL REDETERMINE THE AMOUNT OF TAXES THAT
SHOULD HAVE BEEN ALLOCATED TO EACH CLASS FOR THAT LEVY. IF SUCH REDETER-
MINATION CANNOT BE MADE PRIOR TO THE EXTENSION OF TAXES FOR THAT FISCAL
YEAR, THE GOVERNING BODY SHALL CAUSE THE LEVY FOR THE ENSUING FISCAL
A. 2416 9
YEAR TO BE ADJUSTED TO ACCOUNT FOR THE IMPROPER APPORTIONMENT WHICH
RESULTED FROM THE ERROR, UPON NOTICE TO THE DEPARTMENT OF TAXATION AND
FINANCE.
TITLE 4
MISCELLANEOUS PROVISIONS
SECTION 1740. TRANSITIONAL EXEMPTION.
1741. STATE ASSISTANCE.
1742. EXPANDED SENIOR CITIZENS EXEMPTION.
1743. RULES AND REGULATIONS.
1744. SPECIAL PARTIAL EXEMPTION.
1745. JUDICIAL OR OTHER REVIEW.
S 1740. TRANSITIONAL EXEMPTION. 1. THE EFFECTIVE INCREASE IN ASSESSED
VALUE OF ANY PARCEL OCCURRING IN THE FIRST YEAR OF THE IMPLEMENTATION OF
THIS ARTICLE SHALL BE EXEMPT FROM TAXATION FOR A PERIOD OF THREE YEARS,
ACCORDING TO THE FOLLOWING SCHEDULE:
YEAR OF EXEMPTION PERCENTAGE OF EXEMPTION
1 75
2 50
3 25
2. THE ASSESSOR OF EACH ASSESSING UNIT SHALL DETERMINE, FOR EACH
PARCEL, THE EFFECTIVE INCREASE IN ASSESSED VALUE OCCURRING IN THE FIRST
YEAR OF THE IMPLEMENTATION OF THIS ARTICLE AS FOLLOWS:
(A) THE ASSESSOR SHALL DETERMINE THE ANTICIPATED CHANGE IN LEVEL OF
ASSESSMENT ON THE BASIS OF THE DATA USED TO PREPARE THE NOTICES REQUIRED
BY SECTION FIVE HUNDRED ELEVEN OF THIS CHAPTER.
(B) THE TOTAL ASSESSED VALUE OF EACH PARCEL IN THE YEAR PRECEDING THE
FIRST YEAR OF THE IMPLEMENTATION OF THIS ARTICLE SHALL BE MULTIPLIED BY
THE ANTICIPATED CHANGE IN LEVEL OF ASSESSMENT.
(C) IF THE TOTAL ASSESSED VALUE OF ANY PARCEL IN THE FIRST YEAR OF THE
IMPLEMENTATION OF THIS ARTICLE EXCEEDS THE RESULT DETERMINED FOR THE
PARCEL IN PARAGRAPH (B) OF THIS SUBDIVISION, AFTER ACCOUNTING FOR ANY
PHYSICAL AND QUANTITY CHANGES, THE EXCESS SHALL BE CONSIDERED THE EFFEC-
TIVE INCREASE IN ASSESSED VALUE OF THE PARCEL, AND THE PARCEL SHALL BE
EXEMPT FROM TAXATION TO THE EXTENT PROVIDED IN SUBDIVISION ONE OF THIS
SECTION.
(D) UPON THE FILING OF THE ASSESSOR'S REPORT, THE DEPARTMENT OF TAXA-
TION AND FINANCE SHALL DETERMINE WHETHER THE ACTUAL CHANGE IN LEVEL OF
ASSESSMENT DIFFERS FROM THE ANTICIPATED CHANGE IN LEVEL OF ASSESSMENT BY
MORE THAN FIVE PERCENT. IF THE DEPARTMENT OF TAXATION AND FINANCE DETER-
MINES THAT SUCH DIFFERENCE EXCEEDS FIVE PERCENT, IT SHALL SO NOTIFY THE
ASSESSOR. THE ASSESSOR SHALL THEREUPON RECOMPUTE THE EFFECTIVE INCREASE
IN ASSESSED VALUE OF EACH PARCEL USING THE ACTUAL CHANGE IN LEVEL OF
ASSESSMENT, AND SHALL RECOMPUTE THE EXEMPTION TO TAKE INTO ACCOUNT THE
RECALCULATED EFFECTIVE INCREASE IN ASSESSED VALUE. SUCH RECOMPUTATION
SHALL BE REQUIRED NOTWITHSTANDING THE FACT THAT THE ASSESSOR RECEIVES
THE CERTIFICATION AFTER THE COMPLETION, VERIFICATION AND FILING OF THE
FINAL ASSESSMENT ROLL. IF THE ASSESSOR DOES NOT HAVE CUSTODY OF THE ROLL
WHEN SUCH CERTIFICATION IS RECEIVED, THE ASSESSOR SHALL CERTIFY THE
RECOMPUTED EXEMPTION TO THE LOCAL OFFICERS HAVING CUSTODY AND CONTROL OF
THE ROLL, AND SUCH LOCAL OFFICERS ARE HEREBY DIRECTED AND AUTHORIZED TO
ENTER THE RECOMPUTED EXEMPTION CERTIFIED BY THE ASSESSOR ON THE ROLL.
3. FOR PURPOSES OF SUBDIVISIONS FOUR AND FIVE OF THIS SECTION, THE
TERM "ADJUSTED TAXABLE ASSESSED VALUE" SHALL MEAN THE ASSESSED VALUE
A. 2416 10
ACTUALLY SUBJECT TO TAXATION FOR MUNICIPAL PURPOSES PLUS THE AMOUNT OF
ASSESSED VALUE PARTIALLY EXEMPT FROM TAXATION PURSUANT TO THIS SECTION.
4. WHEN A MUNICIPAL CORPORATION, OTHER THAN A SPLIT TAX DISTRICT, IS
WHOLLY CONTAINED WITHIN TWO OR MORE ASSESSING UNITS TO WHICH THIS ARTI-
CLE IS APPLICABLE, THE TAXES OF THE MUNICIPAL CORPORATION SHALL BE
APPORTIONED BETWEEN OR AMONG SUCH ASSESSING UNITS AS PROVIDED IN THIS
SUBDIVISION DURING THE FOUR YEAR TRANSITION PERIOD DURING WHICH THE
PROVISIONS OF THIS SECTION ARE IN FORCE, NOTWITHSTANDING THE PROVISIONS
OF SECTION SEVENTEEN HUNDRED TWENTY-FOUR OF THIS ARTICLE.
(A) IF THE MUNICIPAL CORPORATION HAS NOT ADOPTED CLASSIFIED TAX RATES
PURSUANT TO TITLE THREE OF THIS ARTICLE, TAXES SHALL BE APPORTIONED
BETWEEN OR AMONG THE ASSESSING UNITS ON THE BASIS OF THE ADJUSTED TAXA-
BLE ASSESSED VALUE IN EACH ASSESSING UNIT.
(B) IF THE MUNICIPAL CORPORATION HAS ADOPTED CLASSIFIED TAX RATES
PURSUANT TO TITLE THREE OF THIS ARTICLE, TAXES SHALL BE ALLOCATED IN THE
MANNER PROVIDED IN SECTION SEVENTEEN HUNDRED THIRTY-TWO OF THIS ARTICLE,
SUBJECT TO THE FOLLOWING:
(I) THE CURRENT PERCENTAGES FOR EACH CLASS SHALL BE DETERMINED ON THE
BASIS OF THE ADJUSTED TAXABLE ASSESSED VALUE, RATHER THAN THE TAXABLE
ASSESSED VALUE, OF THE CLASS AND OF ALL REAL PROPERTY IN THE MUNICIPAL
CORPORATION.
(II) THE TAXES THAT ARE TO BE APPORTIONED TO EACH CLASS SHALL BE
FURTHER APPORTIONED BETWEEN OR AMONG THE ASSESSING UNITS ON THE BASIS OF
THE ADJUSTED TAXABLE ASSESSED VALUE OF THE CLASS IN EACH ASSESSING UNIT.
5. THE TAXES OF A SPLIT TAX DISTRICT SHALL BE APPORTIONED AS PROVIDED
HEREIN DURING THE FOUR YEAR TRANSITION PERIOD DURING WHICH THE
PROVISIONS OF THIS SECTION ARE IN FORCE, NOTWITHSTANDING THE PROVISIONS
OF SECTION SEVENTEEN HUNDRED TWENTY-FOUR OF THIS ARTICLE.
(A) IF THE SPLIT TAX DISTRICT HAS ESTABLISHED CLASSIFIED TAX RATES
PURSUANT TO SECTION SEVENTEEN HUNDRED THIRTY-THREE OF THIS ARTICLE,
TAXES SHALL BE ALLOCATED IN THE MANNER PROVIDED IN SUBDIVISION FOUR OF
SUCH SECTION, EXCEPT THAT THE TOTAL TAXABLE FULL VALUATION OF A CLASS IN
A SEGMENT SHALL BE DETERMINED BY DIVIDING THE ADJUSTED TAXABLE ASSESSED
VALUE, RATHER THAN THE TOTAL TAXABLE ASSESSED VALUE, OF EACH CLASS OF
THE CLASS IN THE SEGMENT BY APPLICABLE STATE EQUALIZATION RATE OR
SPECIAL EQUALIZATION RATE.
(B) IF THE SPLIT TAX DISTRICT HAS NOT ESTABLISHED CLASSIFIED TAX RATES
PURSUANT TO SECTION SEVENTEEN HUNDRED THIRTY-FOUR OF THIS ARTICLE, TAXES
SHALL BE ALLOCATED AS FOLLOWS:
(I) THE ASSESSING UNITS IN THE COUNTY TO WHICH THIS ARTICLE APPLIES
SHALL BE TREATED COLLECTIVELY AS IF THEY WERE A SINGLE UNIT, AND TAXES
SHALL BE APPORTIONED BETWEEN OR AMONG THAT SINGLE UNIT AND ALL OTHER
ASSESSING UNITS IN THE MANNER OTHERWISE PROVIDED BY LAW, EXCEPT THAT THE
ADJUSTED TAXABLE ASSESSED VALUE SHALL BE USED TO APPORTION TAXES TO THE
ASSESSING UNITS IN THE COUNTY TO WHICH THIS ARTICLE APPLIES.
(II) WITHIN THE COUNTY TO WHICH THIS ARTICLE APPLIES, TAXES SHALL BE
APPORTIONED BETWEEN OR AMONG THE ASSESSING UNITS ON THE BASIS OF THE
ADJUSTED TAXABLE ASSESSED VALUE IN EACH ASSESSING UNIT.
S 1741. STATE ASSISTANCE. SUBJECT TO AVAILABILITY, STATE ASSISTANCE
SHALL BE PAYABLE IN A ONE-TIME PAYMENT OF UP TO TEN DOLLARS PER PARCEL
TO A COUNTY WHICH IMPLEMENTS THE PROVISIONS OF THIS ARTICLE. UPON
COMPLETION OF THE FIRST ASSESSMENT ROLL PRODUCED PURSUANT TO THIS ARTI-
CLE, THE COUNTY MAY APPLY TO THE DEPARTMENT OF TAXATION AND FINANCE FOR
SUCH STATE ASSISTANCE.
S 1742. EXPANDED SENIOR CITIZENS EXEMPTION. 1. A MUNICIPAL CORPORATION
WHICH IS WHOLLY OR PARTLY CONTAINED IN A COUNTY WHICH HAS ADOPTED THE
A. 2416 11
PROVISIONS OF THIS ARTICLE, MAY INCREASE THE MAXIMUM INCOME ELIGIBILITY
LEVEL FOR PURPOSES OF THE SENIOR CITIZENS EXEMPTION AUTHORIZED BY
SECTION FOUR HUNDRED SIXTY-SEVEN OF THIS CHAPTER IN THE MANNER
PRESCRIBED BY THIS SECTION.
2. IF THE PER CAPITA INCOME IN SUCH COUNTY, AS REPORTED IN THE LATEST
FEDERAL DECENNIAL CENSUS, EXCEEDS THE MEDIAN PER CAPITA INCOME OF THE
STATE AS A WHOLE, AS REPORTED IN SUCH CENSUS, THE MAXIMUM INCOME ELIGI-
BILITY LEVEL ESTABLISHED BY SUBDIVISION THREE OF SUCH SECTION FOUR
HUNDRED SIXTY-SEVEN (REFERRED TO IN SUCH STATUTE AS "M") MAY BE
INCREASED PROPORTIONATELY, AS FOLLOWS:
(A) DIVIDE THE PER CAPITA INCOME IN SUCH COUNTY BY THE MEDIAN PER
CAPITA INCOME OF THE STATE AS A WHOLE;
(B) MULTIPLY "M" BY THE QUOTIENT; AND
(C) ROUND THE RESULT TO THE NEAREST MULTIPLE OF FIVE HUNDRED DOLLARS.
THE RESULT SHALL BE DEEMED TO BE THE "M" APPLICABLE IN SUCH COUNTY.
3. IF THE MEDIAN PER CAPITA INCOME IN SUCH COUNTY, AS REPORTED IN THE
LATEST FEDERAL DECENNIAL CENSUS, DOES NOT EXCEED THE MEDIAN PER CAPITA
INCOME OF THE STATE AS A WHOLE, AS REPORTED IN SUCH CENSUS, THE MAXIMUM
INCOME ELIGIBILITY LEVEL ESTABLISHED BY SUBDIVISION THREE OF SUCH
SECTION FOUR HUNDRED SIXTY-SEVEN MAY NOT BE INCREASED PURSUANT TO THIS
SECTION.
S 1743. RULES AND REGULATIONS. THE COMMISSIONER OF TAXATION AND
FINANCE MAY PRESCRIBE SUCH RULES AND REGULATIONS AS MAY BE NECESSARY TO
IMPLEMENT THE PROVISIONS OF THIS ARTICLE.
S 1744. SPECIAL PARTIAL EXEMPTION. A MUNICIPAL CORPORATION WHICH IS
WHOLLY OR PARTLY CONTAINED IN A COUNTY WHICH HAS ADOPTED THE PROVISIONS
OF THIS ARTICLE PURSUANT TO SECTION SEVENTEEN HUNDRED ELEVEN OF THIS
ARTICLE, SHALL ALLOW AN EXEMPTION ON CLASS ONE, TWO AND THREE PROPERTY,
AS DEFINED BY SECTION SEVENTEEN HUNDRED THIRTY OF THIS ARTICLE. SUCH
EXEMPTION SHALL BE THIRTY PERCENT OF THE PROPERTY'S ASSESSED VALUE UP TO
THIRTY-FIVE THOUSAND DOLLARS. THIS EXEMPTION SHALL NOT APPLY TO REAL
PROPERTY OWNED ON A CONDOMINIUM BASIS IN A MUNICIPAL CORPORATION WHERE
TAXES ARE LEVIED BASED ON A RESTRICTED ASSESSED VALUATION PURSUANT TO
SECTION SEVENTEEN HUNDRED TWENTY-SIX OF THIS ARTICLE.
S 1745. JUDICIAL OR OTHER REVIEW. 1. NOTWITHSTANDING ANY OTHER
PROVISION OF LAW, THE ASSESSMENT OF A PARCEL OF PROPERTY CLASSIFIED
SUBJECT TO THE PROVISIONS OF THIS ARTICLE MAY BE REVIEWED A MAXIMUM OF
TWO TIMES IN ACCORDANCE WITH THE PROVISIONS OF TITLE ONE OR ONE-A OF
ARTICLE SEVEN OF THIS CHAPTER WITHIN THE FIVE YEAR CYCLE.
2. THE PROVISIONS OF SECTIONS SEVEN HUNDRED TWENTY-SEVEN AND SEVEN
HUNDRED THIRTY-NINE OF THIS CHAPTER SHALL NOT APPLY IN A COUNTY WHICH IS
SUBJECT TO THE PROVISIONS OF THIS ARTICLE.
S 2. This act shall take effect immediately.