Bill Text: NY S00550 | 2011-2012 | General Assembly | Introduced

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

Spectrum: Partisan Bill (Republican 2-0)

Status: (Introduced - Dead) 2012-01-04 - REFERRED TO LOCAL GOVERNMENT [S00550 Detail]

Download: New_York-2011-S00550-Introduced.html

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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:
    1    Section 1. Paragraphs (m), (n),  (o)  and  (p)  of  subdivision  1  of
    2  section  202  of  the  real property tax law, as amended by section 6 of
    3  part W of chapter 56 of the laws of 2010, are amended and  a  new  para-
    4  graph (q) is added to read as follows:
    5    (m)  Exercise  and  perform  such  other  powers  and duties as may be
    6  conferred or imposed on him or her by law[.];
    7    (n) Monitor the quality of local assessment  practices  by  individual
    8  assessing units[.];
    9    (o) Impose, collect and receive such charges or fees as may be author-
   10  ized by statute[.];
   11    (p) Promulgate rules and regulations for the ascertainment and report-
   12  ing  of  "assessment  record  billing  owner" information, as defined in
   13  section one hundred three of the eminent domain procedure law,  for  the
   14  purposes of the administration of such law[.];
   15    (Q) PROMULGATE A UNIFORM ASSESSMENT CODE.
   16    S  2. The real property tax law is amended by adding a new section 303
   17  to read as follows:
   18    S 303. UNIFORM ASSESSMENT CODE. THE COMMISSIONER SHALL, IN ITS  RULES,
   19  PROMULGATE  A UNIFORM ASSESSMENT CODE FOR THE ASSESSMENT OF REAL PROPER-
   20  TY. SUCH CODE SHALL INCLUDE, BUT NOT BE LIMITED TO,  STANDARDS  FOR  THE
   21  VALUATION  OF  PROPERTY,  MAINTENANCE  OF INFORMATION, SCHEDULES FOR THE
   22  APPRAISALS OF PROPERTY AND MAINTENANCE  OF  UNIFORMITY  OF  ASSESSMENTS.
   23  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
    1  AND VILLAGES LOCATED WITHIN THAT COUNTY. COUNTIES MAY ENFORCE COMPLIANCE
    2  WITH  THE  CODE  BY ANY APPROPRIATE MEANS INCLUDING, BUT NOT LIMITED TO,
    3  THE EQUALIZATION  OF  INDIVIDUAL  ASSESSMENTS  AND  THE  REAPPRAISAL  OF
    4  PARCELS.
    5    S 3. This act shall take effect immediately.