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(2) (i) In any case where such death occurred prior to June first, nineteen hundred eighty-one, payment of such additional amount shall made as provided for in subparagraph (ii) of this paragraph two.

(ii) Such payment shall commence with a payment for the later of the month of September, nineteen hundred eighty or the month next following the month which such death occurred. The additional amount payable for (such first] each payment month shall be twenty-five dollars [and there shall be paid for each succeeding month] to and including the month of June, nineteen hundred eighty-ones, an amount of twenty-five dollars). An amount of fifty dollars shall be paid for the month of July, nineteen hundred eighty-one and for each month thereafter to and including the month of June, nineteen hundred eighty-five. An amount of one hundred dollars shall be paid for the month of July, nineteen hundred eighty-five and for each month thereafter.

(3) In any case where such death occurred or shall occur on or after June first, nineteen hundred eighty-one, an amount of fifty dollars per month shall be paid, commencing with a payment for the later of the month of July, nineteen hundred eighty-one or the month next following the month in which such death occurred or shall occur and continuing with a payment of fifty dollars for each month thereafter to and including the month of June, nineteen hundred eighty-five. An amount of one hundred dollars shall be paid for the month of July, nineteen hundred eighty-five and for each month thereafter.

2. Paragraphs two and three of subdivision a of section D49-51. 5 of such code, as added by chapter eight hundred eighty-nine of the laws of nineteen hundred eighty-two, are amended to read as follows:

(2) (i) In any case where such death occurred prior to June first, nineteen hundred eighty-one, payment of such additional amount shall made as provided for in subparagraph (ii) of this paragraph two.

(ii) Such payment shall commence with a payment for the later of the month of September, nineteen hundred eighty or the month next following the month in which such death occurred. The additional amount payable for (such first] each payment month shall be twenty-five dollars [and there shall be paid for each succeeding month] to and including the month of June, nineteen hundred eighty-onel, an amount of twenty-five dollars]

An

amount of fifty dollars shall be paid for the month of July, nineteen hundred eighty-one and for each month thereafter to and including the month of June, nineteen hundred eighty-five. An amount of one hundred dollars shall be paid for the month of July, nineteen hundred eighty-five and for each month thereafter.

(3) In any case where such death occurred or shall occur on or after June first, nineteen hundred eighty-one, an amount of fifty dollars per month shall be paid,

be paid, commencing with a payment for the later of the month of July, nineteen hundred eighty-one or the month next following the month in which such death occurred or shall occur and continuing with a payment of fifty dollars for each month thereafter to and including the month of June, nineteen hundred eighty-five. An amount of one hundred dollars shall be paid for the month of July, nineteen hundred eighty-five and for each month thereafter.

§ 3. This act shall take effect immediately.

FISCAL NOTE. -The chief actuary of the New York City retirement systems estimated that the cost of this legislation will be six million dollars per annum.

SPECIAL NOTE: -Notwithstanding that Chapter 279 of the Laws of 1985 amends paragraphs (2) and (3), of subdivision a of section D49-40.5 and paragraphs (2) and (3) of subdivision a of section D49-51. 5 of the former Administrative Code of the City of New York, it is the determination of the Legislative Bill Drafting Commission, pursuant to the provisions of bill section 14 of Chapter 907 of the Laws of 1985 to juxtapose, such paragraphs, as paragraphs (2) and (3) of subdivision a of section 13-691 and paragraphs (2) and (3) of subdivision a of section 13-687, respectively, to the Unconsolidated Law entitled "The Administrative Code of the City of New York", as enacted by such Chapter 907 of the Laws of 1985.

EXPLANATION-Matter in italics is new; matter in brackets [ ] is old law

CHAPTER 280

(See REPEAL NOTE at end of Chapter.)

AN ACT to amend the real property tax law, the agriculture and markets

law, the county law, the public housing law and the state administra tive, procedure act, in relation to state equalization rates, special equalization rates and county equalization and repealing certain provisions of the real property tax law relating thereto Became a law June 30, 1985, with the approval of the Governor.

Passed by a majority vote, three-fifths being present. The People of the State of New York, represented in Senate and Assenbly, do enact as follows:

Section 1. The article heading of article twelve of the real property tax law is amended to read as follows:

STATE EQUALIZATION [RATES] $ 2. Sections twelve hundred through twelve hundred eighteen of such law are designated title one of article twelve of such law and such article is amended by adding a new title heading to read as follows:

TITLE 1

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STATE EQUALIZATION RATES § 3. Section twelve hundred of such law, as amended by chapter eight hundred thirty of the laws of nineteen hundred eighty-four, is amended to read as follows:

§ 1200. Studies for establishing state equalization rates. 1. At least once in every five years in all villages, and at least

every three years in all cities and towns, the state board shall, as part of its procedure for establishing state equalization rates pursuant to this article, sample the ratio of assessments to market values for each major type of taxable real property as of the same date or period of time (in all cities, towns and villages. Provided, however, in]. In each special assessing unit the state board shall also sample the ratio of assessments to

market values for each class defined in section eighteen hundred two of this chapter. Upon completion of each such study, the results thereof shall be filed in the office of the state board as a public record, but until such completion, the study shall not be a public record and shall not be subject to the provisions of article six of the public officers law.

2. A study conducted pursuant to subdivision one of this section shall be known as a "market value survey"! Each market value survey shall be identified by the year containing the date as of which the full value of taxable real property is estimated for purposes of

that market value survey, which date shall be known as the "valuation date" of that market value survey.

S 4. Subdivision four of section twelve hundred two of such law, as added by chapter seven hundred thirty-five of the laws of nineteen hundred eighty-three, is amended to read as follows: 4. For

purposes of this article, sa village that has enacted a local law pursuant to the provisions of subdivision three of section fourteen hundred two of this chapter shall be entitled to the same rights and be subject to the same responsibilities as other villages which have not enacted that has enacted (such] a local law pursuant to the provisions of sub

such a local law, except that] the assessment roll of a village division three of section fourteen hundred two of this chapter shall be the copy of the part of the town or county assessment roll used for village tax purposes subsequent to the enactment of such local law and the state equalization rate established by the state board for the town county assessment roll shall be deemed to be the state equalization rate established for the village.

§ 5. Section twelve hundred two of such law is amended by adding a new subdivision five to read as follows:

5., State equalization, rates established by the state board may be based upon such market value survey or surveys as the state board may designate for that purpose, subject to the following:

or

(a) the market value survey or surveys so designated shall be uniform for state equalization rates established for all city and town assessment rolls completed in the same calendar year;

(b) the market value survey or surveys so designated shall be uniform for state equalization rates established for all village assessment rolls completed in the same calendar year;

(c) the state equalization rate for the assessment roll of a village whose boundaries are coterminous with the boundaries of a union free school district shall be based upon the same market value survey or surveys as the survey or surveys used for state equalization rates' for city and town assessment rolls finally completed and filed in the same calendar year as the assessment roll of such village;

(d) the state equalization rate for a village which has adopted a local law pursuant to subdivision three of section fourteen hundred two of this chapter shall be based upon the same market value survey or surveys as the survey or surveys used for the establishment of the state equalization rate of the appropriate town or county assessment roll required to the lusedefve purpuchs late suchmendearen

Article twelve of such law is amended by adding a new title two to read as follows:

TITLE 2

SPECIAL EQUALIZATION RATES
Section 1220. Definitions.

1222. Special equalization rates; state assessments.
1224. Special equalization rates; ceilings or local assessment

limitations; alternative veterans exemption.
1226. Special equalization rates; tax apport ionment.
1228. Certification of change in' level of assessment factors for

certain exemptions. § 1220. Definitions. When used in this title:

1. "Change in level of assessment" means the net percentage increase or decrease in the assessed valuation of taxable real property in an assessing unit, other than increases or decreases in the assessed valuation of special franchises, transportation properties of railroads subject to a ceiling assessment, wholly exempt properties, and other than increases or decreases in value attributable to physical quantity changes in the property.

2. "Change in level of assessment factor" means a multiplication factor which represents the change in level of assessment.

3. "Material change in level of assessment" means a change in level of assessment of two percent or more in any one year.

4. "Physical or quantity change" means but shall not be limited to either an increase in assessed value from the prior roll resulting from

construction, property annexed from another assessing unit, and the addition of property omitted from the prior roll, or a decrease in assessed value from the prior roll resulting from fire, demolition, and the deletion of duplicate parcels from the roll. A physical or quantity change does not result from the splitting or merging of parcels.

§ 1222. Special equalization rates; state assessments. 1. (a) If the state board finds that there has been a material change in level of sessment since the establishment of the latest state equalization rate, it shall determine and certify a special equalization rate for purposes of the assessment of special franchises and the equalizatio of assessments of taxable state lands. The state board shall ad just the assessments affected by this special equalization rate and shall not ify the appropriate assessor and county director of real property tax services.

(b) Upon receipt of the notice of a special equalization rate referred to in paragraph (a) of this subdivision, the assessor shall make the appropriate changes on the assessment roll. If the notice is received after the filing of the final assessment roll but at least ten days prior to the last day set by law for the first levy of taxes on that roll, the assessor shall not ify the person or persons having custody and control of the roll of the changes to be made thereto and shall provide that person or those persons with a copy of the notice received by the asses

from the state board. The person or persons shall enter the changes on the roll and affix the notice from the state board. EXPLANATION—Matter in italics is new; matter in brackets [ ] is old law

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(c) If the assessor or other local official is unable to make the appropriate changes within the time provided in paragraph (b) of this subdivision, and those changes would have increased the taxable assessed value, the assessor shall determine the amount of assessed valuation which was not subject to such tax levy and shall enter that amount on the assessment roll of the succeeding, year in the manner provided for the entry of omitted real property in section five hundred fifty-one of this chapter. If those changes would decrease the assessed value, rection shall be made in accordance with the provisions of title three of article five of this chapter.

2. If the state board finds that there has been a change in level of assessment, other than a material change in level of assessment, since the estabi'ishment of the latest state equalization rate, it shall determine and certify a special equalization rate for assessment purposes if it can do so not later than ten days prior to the last date set by law for the levy of taxes. The state board shall thereupon ad just the assessments affected by such special rate and shall notify the assessor and county director of real property tax services. Upon receipt of this notice, the assessor or other local official having custody and control of the assessment roll shall make the appropriate changes on the assessment roll, as provided in paragraph (b) of subdivision one of this section.

$ 1224. Special equalization rates; ceilings or local assessment limitations; alternative veterans exemption. 1. Where the state board is authorized or directed by law to determine special equalization rates or change in level of assessment factors for an assessment ceiling or other assessment limitation and there has been a material change in level of assessment, the board shall determine and certify the appropriate special equalization rates or change in level of assessment factor and shall notify the assessor and the county director of real property tax services. The assessor shall recompute the ceilings or assessments on any properties affected by such rates.

2. If the ceiling or assessment limitation as determined prior to the application of the special equalization rate or change in level of assessment factor exceeded che local assessed valuation, the assessor shall make no change in the taxable assessed value of property subject to the ceiling or local assessment limitation. If the ceiling or assessment limitation prior to application of the special rate change in level of assessment factor was less than the local assessed valuation, after recomputing the ceiling or assessment limitation, the assessor shall amend the assessment roll by entering as the taxable assessed value the lesser of: (i) the new ceiling limitation and (ii) the local assessed valuation.

3. The provisions of this section shall apply to forest lands subject to an assessment ceiling pursuant to section four hundred eighty of this chapter, forest lands certified as eligible tracts for exemption purposes of section four hundred eighty-a of this chapter, railroad real property entitled to a railroad ceiling pursuant to title two-A or title two-B of article four of this chapter, the assessment

of oil and gas rights pursuant to title five of article five of this chapter, reforested lands subject to an assessment ceiling pursuant to section two hundred nineteen of the county law, and to real property entitled to an agricultural value ceiling pursuant to the agriculture and markets law.

4. If the state board finds that there has been a material change in level of assessment since the establishment of the latest state equalization rate, it shall determine and certify a special equalization rate for alternative veterans exemption purposes

pursuant

to section four hundred fifty-eight-a of this chapter but in no event shall such special equalization rate exceed one hundred.

§ 1226. Special equalization rates; tax apportionment. 1. If the state board finds that there has been a material change in level of assessment

town or city since the last state equalization rate was established, it shall determine and certify a special equalization fate for tax apportionment purposes to the district' superintendent of schools for ụse in the apportionment of school taxes as provided in section thirteen hundred fourteen of this chapter.

2. If the state board finds that the last state equalization rate is inequitable for part of a town or city within a school district or special district, it shall determine a special equalization rate for such part and shall furnish such rate to

the district superintendent of schools or the clerk of the county legislative body, as the case may be; provided that with respect to levies on behalf of special districts, the

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be certified at least fifteen days prior to the last date set by law for such levy.

If the state board finds that the latest state equalization rate for a town is inequitable for the town or part thereof located in a village which has adopted a local law pursuant to subdivision three of secs tion fourteen hundred two of this chapter, it shall determine a special equalization rate and furnish such rate to the clerk of the village board of trustees.

§ 1228. Certification of change in level of assessment factors for certain exemptions. Where the state board is authorized or directed by law to certify a change in level of assessment for adjustment by the assessor of a maximum taxable assessed value of partially exempt

real property, it shall do so in the same manner and subject to the same limitations as provided in section twelve hundred twenty-four of this title for the determination of special equalization rates for ceiling purposes. § 7.

Sections eight hundred through eight hundred thirty of such law are designated title one of article eight of such law and such article is amended by adding a new title heading to read as follows:

TITLE 1

COUNTY EQUALIZATION § 8. Section eight hundred thirty of such law, as added by chapter seven hundred fourteen of the laws of nineteen hundred eighty-two, is amended to read as follows:

§ 830. Review of final determinations of state board relating to county equalization rates. A final determination of the state board relating to county equalization rates established pursuant to this title may be reviewed by the supreme court in the manner provided by article seventy-eight of the civil practice law and rules upon application of an affected city or town. The issue in such a proceeding shall be that described in subdivision four of section seven thousand eight hundred three of the civil practice law and rules.

$ 9. Article eight of such law is amended by adding a new title two to read as follows:

TITLE 2

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ALTERNATIVE METHOD OF COUNTY EQUALIZATION
Section 840. Application of title.

842. Computation of county equalization rates.
844. Use of county equalization rates.
846. Review.

848. Rules. § 840. Application of title. 1. Notwithstanding the provisions of title one of this article or the inconsistent provisions of any general, special, local

other law, a county legislative body may adopt the provisions of this title by a resolution providing for the determination by the state board of the aggregate full valuation of taxable real property in each city and town for the purpose of apportioning the next ensu ing county tax levy; provided, however, that this title shall not apply if one or more of the cities or towns in the county fails to file

assessor's annual report for equalization purposes pursuant to section five hundred seventy-five of this chapter or if the state board is unable to reconcile one or more of these annual reports which have been filed. 2. If

assessor's annual report for equalization purposes is not filed within the time prescribed by the state board, the board shall notify the county director of real property tax services. The county director shall také such action as he shall deem necessary and appropriate to assist the assessor in preparing and filing such report.

3. If assessor's annual report for equalization purposes is not filed or cannot be reconciled by the state board on or before the fifteenth day of October, the state board shall not ify the county director of real property tax services and the clerk of the county legislative body that the provisions of this title shall not be applicable to that EXPLANATION-Matter in italics is new; matter in brackets [ ] is old law

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