Senate Bill S3743

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

                                  3743

                       2009-2010 Regular Sessions

                            I N  S E N A T E

                             March 30, 2009
                               ___________

Introduced by Sens. STEWART-COUSINS, ONORATO -- (at request of the State
  Board  of  Real  Property Services) -- 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  coordinated
  assessment programs

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

  Section 1. Subdivision 1 of section 579 of the real property tax  law,
as  amended  by  chapter  421 of the laws of 2001, is amended to read as
follows:
  1. Establishment of program.  Two  or  more  assessing  units,  except
villages,  within  the same county or adjoining counties may establish a
coordinated assessment program, without referendum, by entering into  an
agreement  meeting  the  criteria  set  forth  in  this section AT LEAST
FORTY-FIVE DAYS BEFORE THE TAXABLE STATUS DATE OF THE  FIRST  ASSESSMENT
ROLL  TO  WHICH  SUCH  PROGRAM IS TO APPLY.   Any agreement entered into
hereunder shall be approved by each participating assessing  unit  by  a
majority  vote  of  the  voting strength of its governing body [at least
forty-five days before the taxable status date of the  first  assessment
roll  to  which such program is to apply]. A copy of each such agreement
shall be filed with the state board on or  before  such  taxable  status
date.  As used in this section, the term "voting strength" has the mean-
ing set forth in section one hundred nineteen-n of the general municipal
law.
  S 2. Paragraph (a) of subdivision 3 of section 579 of the real proper-
ty tax law, as added by chapter 170 of the laws of 1994, is  amended  to
read as follows:
  (a) Single assessor. Effective no later than sixty days after the date
on  which  the  agreement  is  effective,  the  same individual shall be
appointed to hold the office of the assessor in  all  of  the  assessing
units  participating in the coordinated assessment program.  THE TERM OF

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD08287-01-9
              

S. 3743                             2

OFFICE OF SUCH ASSESSOR SHALL BE SUCH TERM AS SET FORTH IN SECTION THREE
HUNDRED TEN OF THIS CHAPTER. Upon the expiration  of  the  term  of  the
assessor  so  appointed,  or in the event that the assessor so appointed
shall  resign or otherwise be unable to remain in office, a single indi-
vidual shall be appointed to succeed him or her in all the participating
assessing units.
  S 3. Paragraphs (b) and (c) of subdivision 4 of  section  579  of  the
real  property  tax  law, as amended by chapter 421 of the laws of 2001,
are amended and two new paragraphs (d) and (e)  are  added  to  read  as
follows:
  (b)  Withdrawal of participants. An assessing unit may withdraw from a
coordinated assessment program by local  law  or  resolution;  provided,
however,  that  the local law or resolution providing for the withdrawal
must be approved by a majority of the voting strength of  its  governing
body  [and  filed with the state board] at least [six months] FORTY-FIVE
DAYS before the taxable status date of  the  first  assessment  roll  to
which  it  is  to apply AND FILED WITH THE STATE BOARD ON OR BEFORE SUCH
TAXABLE STATUS DATE.  Upon the withdrawal of an assessing  unit  from  a
coordinated  assessment  program,  the  agreement  between  or among the
remaining participants shall be deemed amended to remove any  references
to the assessing unit that has withdrawn.
  (c)  Termination  of  program. A coordinated assessment program may be
terminated (i) by the adoption of local laws  or  resolutions  providing
for  the  termination  of  the  program by at least fifty percent of the
participating assessing units; or (ii) in the case  of  a  program  with
direct  county involvement, by the adoption by the county of a local law
or resolution providing for the termination of  the  program;  provided,
however, that in either case the local laws or resolutions providing for
the termination must be approved by a majority of the voting strength of
its  governing  body  [and filed with state board] at least [six months]
FORTY-FIVE DAYS before the taxable status date of the  first  assessment
roll to which it is to apply AND FILED WITH THE STATE BOARD ON OR BEFORE
SUCH TAXABLE STATUS DATE.
  (D) AUTOMATIC TERMINATION OF PROGRAM. A COORDINATED ASSESSMENT PROGRAM
SHALL  BE  AUTOMATICALLY TERMINATED IN THE EVENT THE STATE BOARD BECOMES
AWARE, ON OR BEFORE THE TAXABLE STATUS DATE OF THE  ASSESSMENT  ROLL  TO
WHICH  SUCH PROGRAM APPLIES, THAT THE SAME INDIVIDUAL IS NO LONGER SERV-
ING AS ASSESSOR IN ALL OF THE ASSESSING UNITS THAT  COMPRISE  A  COORDI-
NATED ASSESSMENT PROGRAM.
  (E) CONTINUATION OF PROGRAM. A COORDINATED ASSESSMENT PROGRAM SHALL BE
DEEMED TO CONTINUE UNLESS IT IS SO TERMINATED PURSUANT TO PARAGRAPHS (C)
OR (D) OF THIS SUBDIVISION.
  S 4. This act shall take effect immediately.