Senate Bill S254

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

                                   254

                       2009-2010 Regular Sessions

                            I N  S E N A T E

                               (PREFILED)

                             January 7, 2009
                               ___________

Introduced  by  Sen.  LITTLE -- 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
  state  board  of real property services to establish a uniform assess-
  ment code

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

  Section  1.  Paragraphs  (n),  (o),  (p)  and  (q) of subdivision 1 of
section 202 of the real property tax law, paragraph (n) as relettered by
chapter 833 of the laws of 1960, paragraph (o) as added by  chapter  716
of  the  laws of 1990, paragraph (p) as added by chapter 166 of the laws
of 1991 and paragraph (q) as added by chapter 450 of the laws  of  2004,
are amended and a new paragraph (r) is added to read as follows:
  (n)  Exercise  and  perform  such  other  powers  and duties as may be
conferred or imposed on it by law[.];
  (o) monitor the quality of local assessment  practices  by  individual
assessing units[.];
  (p) impose, collect and receive such charges or fees as may be author-
ized by statute[.];
  (q) 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 said law[.];
  (R) PROMULGATE A UNIFORM ASSESSMENT CODE.
  S  2. The real property tax law is amended by adding a new section 303
to read as follows:
  S 303. UNIFORM ASSESSMENT CODE. THE STATE BOARD SHALL, IN  ITS  RULES,
PROMULGATE  A UNIFORM ASSESSMENT CODE FOR THE ASSESSMENT OF REAL PROPER-
TY. SUCH CODE SHALL INCLUDE, BUT NOT BE LIMITED TO,  STANDARDS  FOR  THE
VALUATION  OF  PROPERTY,  MAINTENANCE  OF INFORMATION, SCHEDULES FOR THE

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

                                                           LBD00961-01-9

S. 254                              2

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