New York Real Property Tax Law Article 19 - PRESERVATION OF CLASS SHARE OF TAXES OTHER THAN IN SPECIAL ASSESSING UNITS

• 1901 - Definitions.
  1. "Adjusted homestead base proportion" means the proportion certified by the commissioner for the homestead class prior to nineteen hundred ninety in accordance with section...
• 1902 - Certification of Assessing Units.
  1. Whenever an assessing unit other than a special assessing unit or an approved assessing unit which has or has had in effect a local...
• 1903 - Homestead Base Proportion and Non-Homestead Base Proportion.
  1. Adoption. (a) The governing body of any approved assessing unit except a county may adopt the provisions of this section by local law without...
• 1903-a - Optional Homestead and Non-Homestead Tax Rates in Eligible Split Tax Districts.
  1. Notice of intent. (a) The governing body of an eligible split tax district which intends to establish homestead and non-homestead tax rates shall file...
• 1904 - Transition Assessment.
  1. The governing body of any approved assessing unit may adopt the provisions of this section by local law without referendum, no later than thirty...
• 1905 - Commissioner Adjustments for Assessment Rolls Completed Prior to Nineteen Hundred Ninety.
  1. Certification. (a) Not later than the sixth assessment roll following the first assessment roll for which the same homestead base proportions and non-homestead base...
• 1905-a - Commissioner Certifications for Assessment Rolls Completed During and After Nineteen Hundred Eighty-Nine.
  (a) For each approved assessing unit and eligible non-assessing unit village for which the commissioner certified adjusted homestead base proportions and adjusted non-homestead base proportions...
• 1906 - Rules and Regulations.
  The commissioner may prescribe such rules and regulations as may be necessary to implement the provisions of this article.

Last modified: February 3, 2019