Bill Text: NY A05601 | 2019-2020 | 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 5-0)

Status: (Introduced) 2019-02-13 - referred to real property taxation [A05601 Detail]

Download: New_York-2019-A05601-Introduced.html


                STATE OF NEW YORK
        ________________________________________________________________________
                                          5601
                               2019-2020 Regular Sessions
                   IN ASSEMBLY
                                    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:
     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
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD08937-01-9

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