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This entry was published on 2014-09-22
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SECTION 1803-B
Allocation of taxes among classes
Real Property Tax (RPT) CHAPTER 50-A, ARTICLE 18
§ 1803-b. Allocation of taxes among classes. 1. (a) Beginning with the
levy of taxes on the first assessment roll with a taxable status date
occurring on or after December third, nineteen hundred eighty-one, the
legislative body of any special assessing unit which is not a city shall
annually certify the base proportion, adjusted base proportion or
adjusted proportion, whichever is appropriate, for each such class
applicable to such special assessing unit and to each portion and
beginning with the levy of taxes on the assessment roll completed and
filed in two thousand one, to each town and county special district, and
effective for the levy of taxes on the first assessment roll with a
taxable status date after December thirty-first, two thousand two, each
zone of assessment, to the chief fiscal officer of the county and of
each town and school district and to the chief fiscal officer of each
city and of each village which uses the assessment roll of the special
assessing unit for the levy of taxes. Such certifications shall also be
filed with the commissioner. Such certification shall be made at the
same time as the delivery of the assessment roll to such county, cities,
villages, towns, or school districts.

(b) Beginning with the levy of taxes on the first assessment roll with
a taxable status date occurring on or after December third, nineteen
hundred eighty-one, the legislative body of any special assessing unit
which is a city shall annually certify the base proportion, adjusted
base proportion or adjusted proportion, whichever is appropriate, for
each such class applicable to such special assessing unit, to the
commissioner of finance of such city. Such certification shall also be
filed with the commissioner at the same time.

(c) Beginning with the levy of taxes on the first assessment roll with
a taxable status date later than December third, nineteen hundred
eighty-one, the legislative body of each such special assessing unit and
each municipal corporation, except a county wholly within a city, which
includes a portion of such special assessing unit and which levies taxes
on the assessment roll of such special assessing unit, shall annually
allocate to each such class a share of such municipal corporation's tax
equal to the base proportion, adjusted base proportion or adjusted
proportion as certified in accordance with paragraph (a) or paragraph
(b) hereof.

(d) For purposes of the allocation of taxes among classes in a town or
county special district that is not a portion, or a zone of assessment
located within a special assessing unit that is not a city, beginning
with the levy of taxes on the first assessment roll with a taxable
status date after December third, two thousand, the legislative body of
each such special assessing unit shall annually allocate to each class
located within such special district and effective for the levy of taxes
on the first assessment roll with a taxable status date after December
thirty-first, two thousand two, each zone of assessment, a share of such
special district's or zone of assessment's tax equal to the base
proportion or adjusted proportion as certified in accordance with
paragraph (a) of this subdivision.

2. (a) Any city wholly situated in a special assessing unit which
would otherwise be governed by the provisions of article nineteen of
this chapter shall be governed by the provisions of this article if it
adopts a local law providing that such city taxes shall be levied on the
roll of the special assessing unit. Such local law shall be adopted not
later than sixty days before the last date for the levy of its taxes. A
copy of such local law shall be furnished to the assessor of such
special assessing unit within thirty days after its adoption. In such
event, such special assessing unit shall deliver that portion of its
roll applicable to such city. Any local law adopted pursuant to this
subdivision shall be effective for all subsequent tax years until
repealed by such city.

(b) Any village wholly situated in a special assessing unit which
would otherwise be governed by the provisions of article nineteen of
this chapter shall be governed by the provisions of this article if it
adopts a local law as provided in subdivision three of section fourteen
hundred two of this chapter.

3. In a special assessing unit which is not a city, the governing body
of any school district, and the legislative body of any village or city
which has elected to be governed by the provisions of this article, may,
by adopting a local law, or in the case of school districts, a
resolution, allocate to class one property that share of such municipal
corporation's tax levy equal to the base proportion, adjusted base
proportion or adjusted proportion, whichever is appropriate, for such
property and allocate the remainder of the tax levy to the remaining
classes as a whole.

4. Nothing in section eighteen hundred three, section eighteen hundred
three-a or this section of this article shall prevent the entry on the
assessment roll of new property, additions to or improvements of
existing property or formerly exempt property or the full or partial
removal from the roll of property by reason of fire, demolition,
destruction or new exemption.