S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   4811
 
                        2021-2022 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             February 8, 2021
                                ___________
 
 Introduced  by  M.  of  A.  MANKTELOW  --  read once and referred to the
   Committee on Real Property 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
 state four months to complete all special rates instead of  four  weeks.

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

                                                            LBD08458-01-1

 A. 4811                             2
 
 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, 2022.
   § 3. This act shall take effect immediately.