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Volume 1 - Opinions of Counsel SBEA No. 46

Opinions of Counsel index

School board’s use of town or city assessment roll (authority to change) - Real Property Tax Law, §§ 1302, 1316:

School boards are required to use the latest final town or city assessment roll for the levy of school taxes. They have no authority to substitute their judgment for that of the assessor as to the assessed valuation of property on the roll. However, they are empowered to correct certain manifest errors.

Our opinion has been requested as to whether school boards have authority to make alterations or changes on final town assessment rolls, duplicates of which are furnished the districts for use in levying school taxes.

As a general proposition, school boards are required by law to use the latest final town or city assessment roll for the levy of school taxes (Real Property Tax Law, § 1302). They have no authority to substitute their judgment as to the assessed valuation of property on the roll as finally completed by the town assessor (see Opinions of Education Dept., 18 St.Dept. 417; 34 St.Dept. 232; and 36 St.Dept. 146).

School boards are empowered by section 1316 of the Real Property Tax Law to correct certain manifest errors on the roll (as where there has been a mistake in copying the town roll), but this section expressly provides that they may not amend the assessment roll for “an error in judgment with respect to the valuation of real property.”

January 25, 1972

Updated: