Volume 9 - Opinions of Counsel SBEA No. 90
Assessment roll, form (special districts); Special districts (entry on assessment rolls, tax rolls and tax bills) - Real Property Tax Law, §§ 502, 904, 922, 1338; 9 NYCRR 190-1.3, 192-2.3:
The assessment roll and tax roll must provide the name or number of the special district or districts in which each parcel is located. This information is also required on tax bills of municipalities seeking State aid for improved real property tax administration pursuant to Article 15-B of the Real Property Tax Law.
We have been asked how special district taxes are to be extended on assessment and tax rolls and on tax bills.
Real Property Tax Law (RPTL), section 502(1), directs that the form of the assessment roll shall be prescribed or approved by the State Board of Equalization and Assessment, in accordance with the requirements contained in that section. More specifically, section 502(6) provides that:
The form of the assessment roll prescribed or approved for use in towns shall provide for the entry, in appropriate columns, of the . . . name or number of any special district in which special ad valorem levies are made for district purposes, in which each parcel of real property . . . described on such roll is situated . . . and appropriate entries for parcels separately assessed for . . . special district purposes.
RPTL, section 502(7), provides that, “[provision shall also be made for the entry of the amount of taxes levied for county, city or town purposes and the amount of any special ad valorem levies imposed for special district purposes against each parcel of real property and each special franchise, together with the date of payment thereof and such other items and details as may be required.”
The State Board of Equalization and Assessment has prescribed the form of the assessment roll, in accordance with section 502 of the RPTL, in Part 190 of its Rules for Real Property Tax Administration (9 NYCRR 190). Section 190-1.3 of the State Board’s Rules requires that the assessment roll shall provide the totals of net taxable value required for the computation of tax rates for municipal corporations and special districts (9 NYCRR 190-1.3(a)(4)). The assessment roll must also include the total assessed value and total taxable value for each municipal corporation and special district (190-1.3(b)(10)).
Section 904(1) of the RPTL provides, in part, that “[t]he assessment roll of each city and town shall, at the time the warrant is annexed thereto, or filed therewith, become the tax roll thereof. . . .” The State Board’s Rules provide for this by requiring that the form of the assessment roll include space for tax roll information. Specifically, section 190-1.3(b)(12) requires that the form of the assessment roll shall also provide the amount of taxes levied for county, city, town or village purposes and the amount of any special ad valorem levies imposed for special district purposes, together with the date of payment.
There are additional requirements for municipalities seeking State aid for improved real property tax administration (RPTL, Art. 15-B; 9 NYCRR 192). Section 192-2.3(a) states that, in addition to the requirements of the RPTL, the system for the preparation of tax rolls and tax bills shall satisfy all provisions of section 190-1.3, and, in addition, include the tax bill number and the attachment of tax warrants.
RPTL, sections 922 and 1338, prescribe the content of tax bills. These statutory provisions are silent as to how special district taxes are to be shown on the tax bill. However, section 192-2.3(c)(2) of the State Board’s Rules requires that each tax bill shall contain on the tax bill, or include a separate statement of, each tax rate for each parcel for each county, city, town, village, school district or special district, by which, or on behalf of which, a tax has been levied. This standard, then, must be met by those municipalities seeking Article 15-B aid.
February 6, 1991