Bill Text: NY A04811 | 2021-2022 | General Assembly | Introduced
Bill Title: Authorizes the commissioner of taxation and finance to study 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 eliminating all villages as assessing units, realignment of school district boundaries, use of current assessment roll as the base year roll, and that periodic assessment updates be completed every six years.
Spectrum: Partisan Bill (Republican 6-0)
Status: (Introduced - Dead) 2022-05-10 - held for consideration in real property taxation [A04811 Detail]
Download: New_York-2021-A04811-Introduced.html
STATE OF NEW YORK ________________________________________________________________________ 4811 2021-2022 Regular Sessions IN ASSEMBLY 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: 1 Section 1. The commissioner of taxation and finance shall study the 2 feasibility of reducing the number of assessing units and equalization 3 rates. Such study shall include, but not be limited to, a review and the 4 impact of the following steps: 5 1. The elimination of all villages (except coterminous) as assessing 6 units, which now requires approximately two hundred seventy-five addi- 7 tional equalization rates from being calculated each year. 8 2. The realignment of school district boundaries to more closely agree 9 with town, city and county boundaries; however, taking appropriate 10 geographical hindrances into consideration. The study shall consider 11 the grandfathering of existing primary and secondary school children 12 living in one and two family residences until property is transferred. 13 For the purposes of this study, taxes are paid to the new district, with 14 "tuition money" (taxes collected by grandfathered properties), trans- 15 ferred from the new district to the old district in accordance with the 16 appropriate change in the education law. This would eliminate approxi- 17 mately fifty special segment rates currently being performed if fully 18 implemented. 19 3. The requirement of the commissioner of taxation and finance to use 20 the current assessment roll as the base year roll for its sampling of 21 appraisals to increase the accuracy of special equalization rates. 22 4. The requirement that the school tax roll be based on the previous 23 year's assessment roll instead of the current year. This would give the 24 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. LBD08458-01-1A. 4811 2 1 This would allow for subdivision three of this section to be accom- 2 plished. 3 5. The requirement that all towns not of first class size as defined 4 by the most current federal census and article 2 of the town law consol- 5 idate with one or more towns or cities within the same county to be of 6 sufficient size (at least four thousand parcels combined). Any town not 7 of first class size as defined by the federal census, but having at 8 least four thousand parcels of properties as indicated by the latest 9 final assessment roll would also be exempt from being required to 10 consolidate. If a required town fails to consolidate by a designated 11 date or if a town drops out of a consolidated assessing unit and does 12 not rejoin another consolidation, the following year, the state may 13 withhold the appropriate state aid monies until such time as the munici- 14 pality complies. All cities would be exempt from this provision; howev- 15 er, other cities or towns could form a consolidated assessing unit with 16 a city. Counties which are authorized to assess properties within their 17 boundaries (Nassau and Tompkins) would be exempt from the consolidation 18 requirement. 19 6. The requirement that periodic assessment updates be completed every 20 six years unless the coefficient of dispersion (a statistical measure of 21 uniformity) based on a current year of sales, is within acceptable rang- 22 es as currently defined for maintenance aid. (Less than twenty, seven- 23 teen, or fifteen depending on population per square mile as defined by 24 federal census.) If the coefficient of dispersion is within acceptable 25 ranges the maximum allowed time could be extended to ten years. 26 7. The review of current procedures in use by the commissioner of 27 taxation and finance in regards to the valuation of utility properties. 28 Evaluate the current split in responsibilities of special franchise and 29 private property valuations and recommend a determination of same. 30 Conduct additional training if necessary to allow for competency at the 31 local level. 32 8. The requirement that assessor positions will be designated as sole 33 assessor. The assessing unit would retain the option to make this posi- 34 tion elected or appointed. 35 § 2. A report of the study, outlining the impact of each of the above 36 steps, shall be filed with the governor, the temporary president of the 37 senate, the minority leader of the senate, the speaker of the assembly 38 and the minority leader of the assembly on or before December 31, 2022. 39 § 3. This act shall take effect immediately.
