New York Laws
Title 4 - Miscellaneous Provisions
579 - Coordinated Assessment Programs.

(b) Coordinated assessment programs without direct county involvement.
Two or more assessing units, except villages, within the same county or
adjoining counties may establish a coordinated assessment program by
jointly entering into a municipal cooperative agreement between or among
themselves pursuant to section five hundred seventy-six of this title
and article five-G of the general municipal law, which provides for a
single assessor to be appointed to hold the office of assessor in all
the participating assessing units, and which contains the additional
provisions set forth in this section.
(c) No agreement pursuant to this section may be entered into by an
assessing unit which has retained elective assessors.
2-a. When an assessing unit is required to change its assessment
calendar in order to comply with the requirements of paragraph (c) of
subdivision three of this section, the establishment of the coordinated
assessment program shall be deemed contingent upon the implementation of
the required assessment calendar changes pursuant to law.
3. Additional provisions. In addition to any other requirements of
law, an agreement for a coordinated assessment program shall provide for
the following:
(a) Single assessor. Effective no later than sixty days after the date
on which the agreement is effective, the same individual shall be
appointed to hold the office of the assessor in all of the assessing
units participating in the coordinated assessment program. The term of
office of such assessor shall be such term as set forth in section three
hundred ten of this chapter. Upon the expiration of the term of the
assessor so appointed, or in the event that the assessor so appointed
shall resign or otherwise be unable to remain in office, a single
individual shall be appointed to succeed him or her in all the
participating assessing units.
(b) Standard of assessment. Effective with the first assessment roll
produced pursuant to this section, all real property shall be assessed
at the same uniform percentage of value in all of the assessing units
participating in the coordinated assessment program throughout the term
of the agreement. Such percentage may be expressly prescribed by the
agreement.
(c) Assessment calendar. The dates applicable to the assessment
process in each participating assessing unit, including taxable status
date, and the dates for the filing of the tentative and final assessment

rolls, shall be as provided in this article and article three of this
chapter.
4. Modifications of existing programs. (a) Addition of new
participants. An agreement for a coordinated assessment program may be
amended to add one or more eligible assessing units to the program. The
amended agreement shall be approved in the same manner as an original
agreement; provided that the amended agreement must be approved at least
forty-five days before the taxable status date of the first assessment
roll to which the amended agreement is to apply. A copy of the amended
agreement shall be filed with the commissioner on or before such taxable
status date.
(b) Withdrawal of participants. An assessing unit may withdraw from a
coordinated assessment program by local law or resolution; provided,
however, that the local law or resolution providing for the withdrawal
must be approved by a majority of the voting strength of its governing
body at least forty-five days before the taxable status date of the
first assessment roll to which it is to apply and filed with the
commissioner on or before such taxable status date. Upon the withdrawal
of an assessing unit from a coordinated assessment program, the
agreement between or among the remaining participants shall be deemed
amended to remove any references to the assessing unit that has
withdrawn.
(c) Termination of program. A coordinated assessment program may be
terminated (i) by the adoption of local laws or resolutions providing
for the termination of the program by at least fifty percent of the
participating assessing units; or (ii) in the case of a program with
direct county involvement, by the adoption by the county of a local law
or resolution providing for the termination of the program; provided,
however, that in either case the local laws or resolutions providing for
the termination must be approved by a majority of the voting strength of
its governing body at least forty-five days before the taxable status
date of the first assessment roll to which it is to apply and filed with
the commissioner on or before such taxable status date.
(d) Automatic termination of program. A coordinated assessment program
shall be automatically terminated in the event the commissioner becomes
aware, on or before the taxable status date of the assessment roll to
which such program applies, that the same individual is no longer
serving as assessor in all of the assessing units that comprise a
coordinated assessment program.
(e) Continuation of program. A coordinated assessment program shall be
deemed to continue unless it is so terminated pursuant to paragraphs (c)
or (d) of this subdivision.
5. Equalization. In addition to the provisions set forth in article
twelve of this chapter, state equalization for assessing units
participating in a coordinated assessment program shall be subject to
the following:
(a) Market value surveys. For any market value survey commenced after
the first assessment roll produced pursuant to this section, the
commissioner shall conduct a common market value survey including all
the assessing units participating in the program, using data collected
pursuant to subdivision three of section twelve hundred of this chapter.
(b) Equalization rates. The commissioner shall establish the same
equalization rate which is to be applicable to all of the assessing
units participating in a coordinated assessment program. Equalization
rates shall be established in accordance with the provisions of this
section beginning with the first assessment roll prepared by the
coordinated assessment program. If the commissioner is unable to
establish an equalization rate prior to the levy of taxes on the first

assessment rolls prepared for a coordinated assessment program, the
commissioner shall establish special equalization rates as follows:
(i) For the apportionment of school taxes pursuant to article thirteen
of this chapter, such rate shall be the quotient of the aggregate total
assessed value of taxable real property on the assessment rolls
completed by the assessing units in the year prior to the first
assessment rolls of the coordinated assessment program divided by the
aggregate full value estimate for the assessment rolls of the
participating municipalities in the coordinated assessment program as
established in the market value survey with the same full value standard
as the other special equalization rates certified by the commissioner
for that apportionment; this quotient shall be adjusted for a material
change in level of assessment occurring on the first assessment rolls of
the coordinated assessment program.
(ii) For the apportionment of county taxes pursuant to title two of
article eight of this chapter, such rate shall be the quotient of the
aggregate total assessed value of taxable real property on the
assessment rolls completed by the assessing units in the year prior to
the first assessment rolls of the coordinated assessment program divided
by the aggregate full value estimate for the assessment rolls of the
participating municipalities in the coordinated assessment program as
established in the market value survey with the same full value standard
as the other county equalization rates certified by the commissioner for
that apportionment; this quotient shall be adjusted for any change in
level of assessment occurring on the first assessment rolls of the
coordinated assessment program.
(c) Administrative review. (i) If an assessing unit participating in a
coordinated assessment program files a complaint with the commissioner
against a tentative equalization rate, it shall simultaneously, in
addition to any other requirement, serve a copy of its complaint upon
all the other assessing units participating in the coordinated
assessment program. Where such a complaint has been filed, the assessor
shall be authorized to provide the specific parcel objections in support
of the complaint.
(ii) If an assessing unit participating in a coordinated assessment
program should wish to support, object to, or express an opinion on a
complaint filed by another assessing unit participating in the program,
it shall have the right to file written statements with the commissioner
on or before the date on which the complaint is scheduled to be heard.
Simultaneously, a copy of any such statements shall be served by that
assessing unit upon all the other participating assessing units.
(iii) Any change made to the tentative equalization rate as a result
of administrative review shall apply to all of the participating
assessing units.
(d) Judicial review. If an assessing unit participating in a
coordinated assessment program petitions for judicial review of a final
equalization rate, a copy of its petition shall simultaneously be served
by that assessing unit upon the other participating assessing units. Any
change made to the final equalization rate as a result of such judicial
review shall apply to all of the participating assessing units.
(e) Where the commissioner prepares the same equalization rate for
participating municipalities pursuant to this subdivision, in conducting
the market value survey pursuant to article twelve of this chapter, the
commissioner may treat the coordinated assessment program as a single
survey unit.
6. Rules. The commissioner may promulgate such rules as may be
necessary to implement the provisions of this section.