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Volume 3 - Opinions of Counsel SBEA No. 58

Opinions of Counsel index

Assessment roll (use of town roll by village) - Real Property Tax Law, §§ 504, 512, 1402:

A village is not required to hold a public hearing prior to the adoption of a resolution requiring village assessors to use the town assessment roll as the basis of village assessments, nor is a public hearing necessary to revoke such resolution.

Our opinion has been requested as to whether a village board of trustees is required to conduct a public hearing prior to adopting a resolution revoking a prior resolution authorizing the village assessors to use the town assessment roll as the basis for village assessments so far as practicable.

Villages and towns are separate governmental units and each is required to prepare an assessment roll (Real Property Tax Law, §§ 504, 1402).

Subdivision 2 of section 1402 authorizes:

2. The board of trustees may by resolution authorize the assessors to use the assessment roll of the county or town of the current year as the basis for the assessment so far as practicable. Such resolution shall be effective until revoked by subsequent resolution and the board of trustees shall forthwith notify the state board of the adoption of such resolution and of its revocation.

Accordingly, the village board of trustees may by resolution authorize the village assessors to use the assessment roll of the county or town of the current year as the basis for the village assessment roll, so far as practicable (1 Op.Counsel SBEA No. 51). However, it should be noted that when the town roll is used by the village assessors, with or without changes in assessed valuation, the village is required to conduct grievance day proceedings to afford property owners an opportunity to contest their assessments as they appear on the village assessment roll (Real Property Tax Law, § 512).

Section 1402 also authorizes the village to revoke such resolution thereby requiring the village assessors to independently prepare a village assessment roll.

The village is not required to conduct a public hearing prior to adopting either of the above-mentioned resolutions.

February 20, 1974

Updated: