S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   5601
 
                        2019-2020 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             February 13, 2019
                                ___________
 
 Introduced  by M. of A. MANKTELOW, DeSTEFANO -- Multi-Sponsored by -- M.
   of A. HAWLEY -- read once and referred to the Committee on Real  Prop-
   erty Taxation
 
 AN  ACT  in  relation  to  authorizing  the commissioner of taxation and
   finance to study the feasibility of reducing the number  of  assessing
   units and equalization rates

   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. The commissioner of taxation and finance  shall  study  the
 feasibility  of  reducing the number of assessing units and equalization
 rates. Such study shall include, but not be limited to, a review and the
 impact of the following steps:
   1. The  elimination of all villages (except coterminous) as  assessing
 units,  which  now requires approximately two hundred seventy-five addi-
 tional equalization rates from being calculated each year.
   2. The realignment of school district boundaries to more closely agree
 with town, city  and  county  boundaries;  however,  taking  appropriate
 geographical  hindrances  into consideration.   The study shall consider
 the grandfathering of existing primary  and  secondary  school  children
 living  in  one and two family residences until property is transferred.
 For the purposes of this study, taxes are paid to the new district, with
 "tuition money" (taxes collected by  grandfathered  properties),  trans-
 ferred  from the new district to the old district in accordance with the
 appropriate change in the education law.  This would eliminate  approxi-
 mately  fifty  special  segment rates currently being performed if fully
 implemented.
   3. The requirement of the commissioner of taxation and finance to  use
 the  current  assessment  roll as the base year roll for its sampling of
 appraisals to increase the accuracy of special equalization rates.
   4. The requirement that the school tax roll be based on  the  previous
 year's assessment roll instead of the current year.  This would give the

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

                                                            LBD08937-01-9

 A. 5601                             2
 
 state  four  months to complete all special rates instead of four weeks.
 This would allow for subdivision three of  this  section  to  be  accom-
 plished.
   5.  The  requirement that all towns not of first class size as defined
 by the most current federal census and article 2 of the town law consol-
 idate with one or more towns or cities within the same county to  be  of
 sufficient size (at least four thousand parcels combined).  Any town not
 of  first  class  size  as  defined by the federal census, but having at
 least four thousand parcels of properties as  indicated  by  the  latest
 final  assessment  roll  would  also  be  exempt  from being required to
 consolidate.  If a required town fails to consolidate  by  a  designated
 date  or  if  a town drops out of a consolidated assessing unit and does
 not rejoin another consolidation, the  following  year,  the  state  may
 withhold the appropriate state aid monies until such time as the munici-
 pality complies.  All cities would be exempt from this provision; howev-
 er,  other cities or towns could form a consolidated assessing unit with
 a city.  Counties which are authorized to assess properties within their
 boundaries (Nassau and Tompkins) would be exempt from the  consolidation
 requirement.
   6. The requirement that periodic assessment updates be completed every
 six years unless the coefficient of dispersion (a statistical measure of
 uniformity) based on a current year of sales, is within acceptable rang-
 es  as currently defined for maintenance aid.  (Less than twenty, seven-
 teen, or fifteen depending on population per square mile as  defined  by
 federal  census.)  If the coefficient of dispersion is within acceptable
 ranges the maximum allowed time could be extended to ten years.
   7. The review of current procedures in  use  by  the  commissioner  of
 taxation  and finance in regards to the valuation of utility properties.
 Evaluate the current split in responsibilities of special franchise  and
 private  property  valuations  and  recommend  a  determination of same.
 Conduct additional training if necessary to allow for competency at  the
 local level.
   8.  The requirement that assessor positions will be designated as sole
 assessor.  The assessing unit would retain the option to make this posi-
 tion elected or appointed.
   § 2. A report of the study, outlining the impact of each of the  above
 steps,  shall be filed with the governor, the temporary president of the
 senate, the minority leader of the senate, the speaker of  the  assembly
 and the minority leader of the assembly on or before December 31, 2020.
   § 3. This act shall take effect immediately.