(b) the revaluation is at one hundred percent of value; however, in
special assessing units the revaluation or update of assessments must be
at a uniform percentage of value for each class;
(c) the revaluation was implemented pursuant to a plan, approved
pursuant to the rules of the commissioner, of not less than four years
that provides, at a minimum, for a revaluation in the first and last
year of such plan, but in no case less than once every four years, and
for inventory data to be collected at least once every six years;
(d) the assessing unit has adopted a taxable status date subject to
the provisions of section three hundred two of this chapter, and has
adopted a valuation date subject to the provisions of section three
hundred one of this chapter;
(e) the assessing unit has provided a set of supporting valuation
documents and files to the commissioner; and
(f) the assessing unit has provided a computer copy of assessment,
inventory and sales files in a standardized format to the commissioner.
2. (a) State assistance pursuant to subdivision one of this section
shall be payable in an amount not to exceed five dollars per parcel for
an assessment roll upon which a revaluation is implemented in accordance
with an approved plan, and not to exceed two dollars per parcel for any
assessment roll upon which a revaluation is not implemented in
accordance with an approved plan. The amount payable on a per parcel
basis shall exclude parcels which are wholly exempt or assessed by the
commissioner.
(b) Any assessing unit that fails to implement a revaluation as
prescribed in an approved plan shall remit to the state the full amount
of any state aid received pursuant to this subdivision for the
assessment rolls following the one upon which the most recent
revaluation was implemented.
(c) Nothing herein shall be deemed to prevent an assessing unit from
withdrawing from an approved plan. Any assessing unit that does so shall
only be responsible for remission of per parcel payments for
non-revaluation years.
(d) No grant awarded to any individual assessing unit in any given
year pursuant to this subdivision shall exceed five hundred thousand
dollars.
3. Consolidated, coordinated and county assessment programs. (a) State
assistance shall be payable in a one-time payment of up to seven dollars
per parcel to each constituent municipality of a consolidated assessing
unit created pursuant to section one thousand six hundred two of this
chapter, to each assessing unit participating in a coordinated
assessment program pursuant to section five hundred seventy-nine of this
chapter, and to each assessing unit constituting an entire county that
is first established after April first, nineteen hundred ninety-six.
State assistance shall also be payable in a one-time payment of up to
two dollars per parcel to each assessing unit constituting an entire
county that was first established before April first, nineteen hundred
ninety-six and that has completed a revaluation or an update implemented
on an assessment roll having assessments at one hundred percent of value
and finalized subsequent to the nineteen hundred ninety-six calendar
year. However, no constituent municipality of a consolidated assessing
unit or assessing unit participating in a coordinated assessment program
shall be eligible for aid pursuant to this paragraph in excess of one
hundred forty thousand dollars, and no county assessing unit shall be
eligible to receive payments in excess of the sum of all payments that
would otherwise be payable to its municipalities if they were
constituent municipalities of a consolidated assessing unit. Upon
completion of the first assessment roll produced pursuant to either
section five hundred seventy-nine or section one thousand six hundred
two of this chapter, produced by a county assessing unit first
established before April first, nineteen hundred ninety-six and that has
completed a revaluation or an update implemented on an assessment roll
having assessments at one hundred percent of value and finalized
subsequent to the nineteen hundred ninety-six calendar year, or produced
by a county assessing unit established after April first, nineteen
hundred ninety-six, such assessing unit or assessing units may apply to
the commissioner for assistance pursuant to this paragraph. Any
assessing unit or municipality having received state assistance pursuant
to this paragraph in one year shall not be eligible to receive such
state assistance in another year.
(b) Where an assessing unit or assessing units have implemented a
revaluation or an update upon the first assessment roll produced
pursuant to either section five hundred seventy-nine or one thousand six
hundred two of this chapter, or subsequent to becoming a county
assessing unit first established after April first, nineteen hundred
ninety-six, or in the case of a county assessing unit that was first
established before April first, nineteen hundred ninety-six that has
completed a revaluation or an update implemented on an assessment roll
having assessments at one hundred percent of value and finalized
subsequent to the nineteen hundred ninety-six calendar year, such
assessing unit or assessing units may also make application and qualify
for state assistance as provided in subdivision two of this section.
(c) If a consolidated assessing unit or a coordinated assessment
program should be expanded after state assistance pursuant to paragraph
(a) of this subdivision has been paid to the assessing units
participating in the original program, additional state assistance shall
be payable only to the assessing unit or units to be added to the
program, and only upon satisfactorily producing the first assessment
roll or rolls completed after the assessing unit or units have been so
added.
(d) Termination of or withdrawal from a program. If an assessing unit,
after having received state assistance pursuant to paragraph (a) of this
subdivision, reverts to separate assessment within ten years after the
receipt of such aid, such assessing unit shall remit to the state a
prorated portion of the aid received, except that in the case of a
county assessing unit, if a city or town therein reverts to separate
assessment within ten years after the county's receipt of such aid, the
county shall remit to the state a prorated portion of the aid received.
3-a. Optional county services. When a county has entered into an
agreement with one or more assessing units pursuant to section fifteen
hundred thirty-seven of this chapter to provide appraisal services,
exemption services or assessment services to an assessing unit, or
pursuant to paragraph (e) of subdivision three of section fifteen
hundred thirty-two of this chapter to provide data collection, sales
verification, or other assessment-related services to an assessing unit,
state assistance may be payable in a one-time payment of up to one
dollar per parcel to such county, subject to appropriation by the
legislature.
4. Upon approval of an application for state assistance pursuant to
this section, the commissioner shall compute, apportion and certify to
the state comptroller the amounts payable. Such state assistance shall
be payable on the audit and warrant of the state comptroller on vouchers
certified or approved as prescribed by law out of moneys appropriated by
the legislature for such purpose.
In no event shall aid be granted to an assessing unit which fails to
meet the criteria set forth in subdivision one of this section, with
respect to the assessment year for which the application is made.
However, an assessing unit which implements a revaluation or update of
assessments for an assessment roll finalized on or after the first day
of January, nineteen hundred ninety-six will be presumed to satisfy the
assessment uniformity standards for the year of the implementation of
the revaluation or update and the two succeeding years.
5. Valuation data and the assessment, inventory and sales files
furnished to the commissioner pursuant to subdivision one of this
section shall become available to the commissioner for both the
improvement of real property tax administration and to fund state and
local real property tax administration.