senate Bill S550

2011-2012 Legislative Session

Directs the commissioner of taxation and finance to promulgate a uniform assessment code

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Archive: Last Bill Status - In Committee


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed/Vetoed by Governor

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Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jan 04, 2012 referred to local government
Jan 05, 2011 referred to local government

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S550 - Bill Details

Current Committee:
Law Section:
Real Property Tax Law
Laws Affected:
Amd §202, add §303, RPT L
Versions Introduced in 2009-2010 Legislative Session:
S254

S550 - Bill Texts

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Directs the commissioner of taxation and finance to promulgate a uniform assessment code.

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BILL NUMBER:S550

TITLE OF BILL:
An act
to amend the real property tax law, in relation to directing the
commissioner
of taxation and finance to establish a uniform assessment code

PURPOSE:
To direct the State Board of Real Property
Services to
establish a Uniform Assessment Code that would set valuation and
assessment standards to be enforced by counties.

SUMMARY OF PROVISIONS:
Section one adds a new
paragraph (r) to section
202 of the real property tax law which adds "promulgate a Uniform
Assessment Code" to a list of duties required of the state board of
real property services.

Section two adds a new §303 to the real property tax law, which
provides that the State Board shall promulgate a Uniform Assessment
Code that would include but not be limited to: standards for
valuation of property, maintenance of information, schedules for the
appraisals of property and maintenance of uniformity of assessments.
It also provides that counties may choose to adopt this Uniform
Assessment Code for the cities, towns and villages located within the
county and could enforce the code by any appropriate means including
through the equalization of individual assessments and the
reappraisal of parcels.

JUSTIFICATION:
Assessment practices and procedures
vary considerably
throughout New York State. These inconsistencies have resulted in
similar properties being assessed and taxed differently from one
assessing unit to another. This bill would require the State Board of
Real Property Services to create standards in the areas of valuation,
the maintenance of information, and schedules for appraisals of
property and uniformity of assessments._ This code would provide
homogeneity and equity in the assessment of real property across the
state to ensure property is assessed in the same manner regardless of
where it is located.

LEGISLATIVE HISTORY:
2009-10: S.254 Local Government Committee
2008: S.8513 Rules Committee; A.11598 Ways & Means

FISCAL IMPLICATIONS:
None to the State.

EFFECTIVE DATE:
This act shall take effect immediately.


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

                                   550

                       2011-2012 Regular Sessions

                            I N  S E N A T E

                               (PREFILED)

                             January 5, 2011
                               ___________

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
  commissioner of taxation and finance to establish a uniform assessment
  code

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

  Section 1. Paragraphs (m), (n),  (o)  and  (p)  of  subdivision  1  of
section  202  of  the  real property tax law, as amended by section 6 of
part W of chapter 56 of the laws of 2010, are amended and  a  new  para-
graph (q) is added to read as follows:
  (m)  Exercise  and  perform  such  other  powers  and duties as may be
conferred or imposed on him or her by law[.];
  (n) Monitor the quality of local assessment  practices  by  individual
assessing units[.];
  (o) Impose, collect and receive such charges or fees as may be author-
ized by statute[.];
  (p) 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 such law[.];
  (Q) 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 COMMISSIONER 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
APPRAISALS OF PROPERTY AND MAINTENANCE  OF  UNIFORMITY  OF  ASSESSMENTS.
COUNTIES MAY, IN THEIR DISCRETION, ADOPT SUCH CODE FOR THE CITIES, TOWNS

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD00143-01-1

S. 550                              2

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.

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