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RPTL Section 1402. Village assessment options

Local laws and resolutions

Records on file as of 01/18/17

A. Non-assessing unit villages (RPTL, § 1402(3))

B. Coterminous towns-villages (RPTL, § 1402(5))

C. Assessing unit villages utilizing town or county roll (RPTL, § 1402(2))


A.  Non-assessing unit villages (RPTL, § 1402(3)).  This listing is arranged by county in SWIS code order (split villages that are in multiple counties are included in both counties in the list).  The local law (or latest local law) pursuant to which the village has terminated its assessing unit status is noted.  If no number is listed, the village was incorporated on or after January 1, 1995 and did not opt to become an assessing unit (RPTL, § 1402(4)).

 RPTL Section 1402

SWIS

Village name

Year adopted
(Local Law no.)

1st Town roll used {2}

(01)  Albany County
012401 Ravena 2000-1 2001
012603 Menands 1991-3 1991
013001 Altamont 2001-6 2001
013401 Voorheesville 2000-1 2000
(02)  Allegany County
022001 Alfred 1984-2 1984
022601 Almond {1} 1992-1 1992
022801 Belmont 1990-1 1990
023001 Andover 1989-1 1989
023201 Angelica 1990-2 1990
023801 Bolivar 1990-1 1990
023803 Richburg 1996-1 1996
024001 Canaseraga 1986-2 1986
024801 Cuba 1986-1 1987
027001 Wellsville 1986-1 1986
(03)  Broome County
033001 Port Dickinson 1993-1 1993
033601 Lisle 1984-1 1984
034401 Whitney Point 1993-2 1993
034601 Endicott 1984-2 1984
034603 Johnson City 1984-13 1984
035001 Windsor 1985-1 1985
(04)  Cattauraugus County
042001 Allegany 1984-7 1984
042401 Limestone 2004-? 2004
042801 East Randolph 1988-3 1988
043001 South Dayton 1997-1 1997
043601 Ellicottville 1991-5 1991
044001 Franklinville 2002-1 2002
045401 Little Valley 1985-8 1985
046401 Cattaraugus 2000-1 2000
047001 Perrysburg 1984-1 1984
047201 Gowanda 2013-3 2013
047401 Portville 2002-1 2002
047601 Randolph 1987-1 1987
048401 Delevan 2000-3 2000
(05)  Cayuga County
052001 Cayuga 1984-1 1984
052201 Weedsport 1986-1 1986
052401 Meridian 1986-1 1986
052403 Cato 1999-1 1999
053401 Aurora 1984-3 1985
053801 Port Byron 1997-2 1997
054201 Moravia 1993-3 1994
055401 Union Springs 1984-1 1984
055601 Fair Haven 1985-1 1985
(06)  Chautauqua County
062201 Lakewood 1984-2 1984
062601 Sinclairville 1986-2 1986
062801 Mayville 1989-3 1989
063001 Cherry Creek 1984-1 1984
063601 Bemus Point 1992-2 1992
063801 Celoron 1984-1 1984
063803 Falconer 1984-1 1984
064601 Forestville 1991-2 1991
064603 Silver Creek 1986-2 1986
064801 Panama 1990-1 1990
065801 Fredonia 1989-1 1989
066001 Brocton 1987-3 1987
066601 Sherman 2000-2 1990
066801 Cassadaga 1987-1 2000
067201 Westfield 1990-3 1987
(07)  Chemung County
072001 Wellsburg 2004-2 2004
073001 Elmira Heights 1994-3 1994
073401 Horseheads 1985-2 1985
073801 Van Etten 1986-1 1987
074001 Millport 1995-2 1995
(08)  Chenango County
082001 Afton 1984-1 1984
082201 Bainbridge 1984-3 1984
083001 Greene 1984-1 1984
083801 New Berlin 1988-4 1988
084601 Oxford 1985-2 1985
085601 Earlville {1} 1985-1 1985
085603 Sherburne 1984-2 1984
086001 Smyrna 1986-1 1986
(09)  Clinton County
092201 Keeseville {1} 1990-1 1990
092801 Champlain 1992-3 1992
092803 Rouses Point 1992-4 1992
093401 Dannemora 1993-2 1993
(10)  Columbia County
102601 Chatham 2013-2 2013
102801 Philmont 1989-3 1989
104401 Kinderhook 2004-4 2004
104403 Valatie 1990-1 1990
(11)  Cortland County
112201 Homer 1988-5 1989
112203 McGraw 1984-1 1984
113401 Marathon 1984-5 1984
(12)  Delaware County
122001 Andes 1988-4 1989
122801 Delhi 1984-1 1984
123201 Franklin 1988-1 1988
124601 Fleischmanns 2013-1 2013
124603 Margaretville 1999-1 1999
125001 Sidney 1985-1 1985
125201 Hobart 1989-2 1989
125601 Walton 1984-4 1984
(13)  Dutchess County
133001 Fishkill 2005-2 2007
133801 Millerton 1984-1 1984
134001 Pawling 1985-1 1985
134601 Wappingers Falls 2003-3 2003
134801 Red Hook 1984-1 1984
134803 Tivoli 2005-4 2005
135001 Rhinebeck 1985-2 1985
135801 Millbrook 1984-2 1984
(14)  Erie County
142001 Alden 2000-7 2000
142201 Williamsville 1986-11 1986
142401 East Aurora 1985-20 1985
142801 Farnham 1999-1 1999
143001 Sloan 1994-1 1994
143003 Depew 2008-4 2008
143801 Springville 1996-2 1996
144401 Angola 2006-3 2006
144801 Blasdell 1994-2 1994
144803 Hamburg 1989-4 1989
145203 Lancaster 1989-5 1989
145601 Akron 1986-2 1986
145801 North Collins 1986-1 1986
146001 Orchard Park 2003-6 2003
146401 Kenmore 1986-2 1986
(15)  Essex County
153601 Port Henry 1994-2 1994
154001 Lake Placid 1994-4 1994
154003 Saranac Lake {1} 1984-4 1984
152001 Keeseville {1} 1990-1 1990
(16)  Franklin County
162001 Tupper Lake 2001-4 2001
163201 Burke 1991-1 1991
163401 Chateaugay 2002-1 2002
164801 Malone 1985-9 1985
165001 Brushton 1992-1 1992
164601 Saranac Lake {1} 1984-4 1984
(17)  Fulton County
172201 Broadalbin 1987-1 1989
173001 Mayfield 1987-1 1987
173201 Northville 1993-1 1993
173401 Dolgeville {1} 1989-1 1989
(18)  Genesee County
182201 Alexander 1991-1 1991
182203 Attica {1} 2000-1 2000
182601 Bergen 2002-4 2002
183401 Elba 2005-2 2005
183601 LeRoy 1984-4 1984
183801 Oakfield 2001-3 2001
184201 Corfu 1990-6 1990
(19)  Greene County
192201 Athens 1993-1 1993
192601 Catskill 1992-1 1992
192801 Coxsackie 1999-4 2000
193603 Tannersville 2007-4 2007
(20)  Hamilton County
203001 Speculator 1987-2 1987
(21)  Herkimer County
212401 Middleville 1986-3 1986
212601 Frankfort 1987-1 1987
212801 Ilion 1984-1 1984
212803 Mohawk 1986-3 1986
213001 Herkimer 1985-1 1985
213601 Dolgeville {1} 1989-1 1989
213803 Newport 1987-1 1986
213805 Poland 1999-5 1999
214401 Cold Brook 1988-1 1988
215601 West Winfield 1987-2 1987
(22)  Jefferson County
222001 Adams 1985-2 1985
222201 Alexandria Bay 1994-1 1994
222401 Antwerp 1992-1 1993
222601 Brownville 1984-5 1984
222603 Dexter 1987-5 1987
222605 Glen Park 1987-2 1987
222801 Cape Vincent 1984-2 1984
223001 West Carthage 1987-7 1987
223201 Clayton 1992-1 1992
223401 Ellisburg 1987-3 1987
223403 Mannsville 1988-1 1988
223801 Sacketts Harbor 1992-3 1992
224001 Black River 1990-4 1990
224003 Evans Mills 1995-2 1995
224401 Chaumont 1984-1 1984
225001 Philadelphia 1988-1 1989
225601 Theresa 1989-6 1989
226001 Carthage 1995-4 1995
226003 Deferiet 1990-3 1990
226005 Herrings 1996-1 1996
(23)  Lewis County
232201 Castorland 1999-1 1999
232203 Copenhagen 1985-4 1985
232401 Harrisville 1984-1 1984
233401 Port Leyden 1985-1 1985
233601 Lowville 1984-3 1984
233803 Lyons Falls 2011-8 2011
235001 Turin 1988-1 1988
235401 Constableville 1988-1 1988
(24)  Livingston County
242001 Avon 1990-4 1990
242201 Caldonia 1990-2 1990
242601 Geneseo 1990-4 1990
243001 Leicester 1989-1 1989
243201 Lima 1997-4 1998
243401 Livonia 1997-1 1997
243601 Mt. Morris 1987-2 1987
243801 Dansville 2007-3 2007
244001 Nunda 1988-1 1988
(25)  Madison County
252201 Cazenovia 1992-2 1992
252401 DeRuyter 1984-3 1984
252601 Morrisville 1989-3 1990
253201 Earlville {1} 1985-1 1985
253203 Hamilton 1989-5 1989
253601 Canastota 1989-5 1989
253603 Wampsville 1997-2 1997
254001 Madison 1989-1 1989
254601 Munnsville 1989-1 1991
254801 Chittenango 1994-4 1994
(26)  Monroe County
263601 Honeoye Falls 1989-3 1989
263801 Spencerport 1996-6 1996
264001 Hilton 1996-1 1996
264403 Fairport 1993-3 1993
264601 Pittsford 2011-4 2011
264801 Churchville 2000-2 2000
265201 Brockport 2006-1 2006
265401 Webster 2007-4 2007
265601 Scottsville 1988-3 1998
(27)  Montgomery County
272001 Fort Johnson 1985-2 1984
272003 Hagaman 1986-1 1986
272201 Ames 1990-1 1990
272203 Canajoharie 1999-1 1999
272205 Ft. Plain 1998-1 1999
272801 Fultonville 1995-1 1995
273201 Fonda 1995-2 1995
273401 Nelliston 1989-1 1989
273403 Palatine Bridge 1990-2 1990
273801 St. Johnsville 1994-1 1994
(28) Nassau County {2}
282015 Hewlett Bay Park 2003-1 2003
282017 Hewlett Harbor 2004-6 2004
282019 Hewlett Neck 1999-12 1999
282037 Woodsburgh 2003-1 2003
282043 Atlantic Beach 2005-2 2006
282201 Baxter Estates 2007-4 2007
282207 Flower Hill 2012-7 2012
282221 Manorhaven 1986-4 1986
282225 Munsey Park 1985-7 1985
282229 North Hills 1995-14 1995
282235 Plandome Heights 1989-1 1989
282237 Plandome Manor 1991-1 1991
282245 Roslyn Harbor 2008-3 2008
282401 Bayville 2006-1 2006
282413 Laurel Hollow 2005-2 2005
282419 Oyster Bay Cove 2004-3 2004
282425 Mill Neck 2013-3 2013
282427 Upper Brookville 2011-3 2012
(29)  Niagara County
292201 Middleport 1991-3 1991
292401 Lewiston 1990-3 1990
293401 Youngstown 1989-4 1989
293801 Barker 1991-4 1991
294201 Wilson 1985-1 1985
(30)  Oneida County
302201 Oriskany Falls 2003-1 2003
302601 Boonville 1988-2 1988
302801 Bridgewater 1989-1 1989
304001 Clinton 1990-2 1990
304601 Waterville 1992-1 1992
305001 Clayville 1990-2 1991
305201 Remsen 1988-1 1988
305801 Holland Patent 1988-1 1988
305803 Prospect 1988-1 1988
305805 Barneveld 1988-1 1988
306001 Oneida Castle 1989-1 1989
306003 Vernon 1994-3 1995
307001 Oriskany {1} 1996-1 1995
307003 Whitesboro 1989-2 1989
307005 Yorkville 1989-4 1989
(31)  Onondaga County
312001 Camillus 1988-1 1988
312201 North Syracuse 1987-6 1987
312601 East Syracuse 2011-1 2011
312801 Elbridge 1986-1 1986
312803 Jordan 1986-3 1986
313001 Fabius 1999-1 1999
313201 Solvay 1996-5 1996
313601 Baldwinsville 1988-5 1989
313801 Fayetteville 1988-4 1988
313803 Manlius 1988-2 1988
313805 Minoa 1988-2 1988
314001 Marcellus 1989-1 1989
314801 Liverpool 1989-3 1989
315001 Skaneateles 2010-11 2010
315401 Tully 1990-8 1990
(32)  Ontario County
322605 Bloomfield 1990-2 1990
323201 Rushville {1} 1997-1 1997
323601 Manchester 1996-1 1996
323603 Shortsville 1984-2 1984
323605 Clifton Springs 1990-2 1990
323801 Naples 1984-1 1984
324001 Phelps 1986-1 1986
324801 Victor 1986-1 1986
(33)  Orange County
332001 Washingtonville 2016-3                        2016
332003 South Blooming Grove see RPTL, §1402(4)
332201 Chester 2010-2 2011
332401 Cornwall-on-Hudson 2012-2 2012
333001 Goshen 1995-4 1995
333401 Maybrook 1993-5 1994
333601 Highland Falls 2002-1 2002
333801 Unionville 1992-2 1992
334001 Monroe 1984-2 1984
334003 Harriman 1985-2 1985
334203 Montgomery 1990-5 1990
334205 Walden 1993-5 1993
334401 Otisville 2010-1 2010
335809 Woodbury see RPTL, §1402(4)
(34)  Orleans County
342001 Albion 2004-2 2004
343201 Holley 1984-1 1984
343401 Medina 2001-5 2001
343801 Lyndonville 1993-1 1993
(35)  Oswego County
352001 Altmar 1989-2 1989
352601 Cleveland 1988-1 1988
353001 Hannibal 1989-2 1989
353201 Central Square 1993-2 1993
353401 Mexico 2003-3 2003
354601 Parish 1997-3 1997
355001 Pulaski 1986-2 1986
355201 Lacona 1984-1 1984
355203 Sandy Creek 1985-1 1985
355401 Phoenix 1989-1 1989
(36)  Otsego County
362201 Gilbertsville 1984-1 1984
362401 Cherry Valley 1984-1 1984
363401 Laurens 1985-1 1985
364001 Milford 1984-2 1984
364201 Morris 1984-2 1984
364801 Otego 1986-4 1986
365601 Richfield Springs 1984-1 1984
366201 Unadilla 1989-2 1989
(37)  Putnam County
372601 Cold Spring 1989-1 1989
372603 Nelsonville 1989-3 1989
373001 Brewster 1984-1 1984
(38)  Rensselaer County
383003 East Nassau See RPTL, §1402(4) 1998
384201 Schaghticoke 1986-2 1986
384401 Casteton-on-Hudson 2011-4 2011
(39)  Rockland County
392005 Nyack 1990-6 1990
392203 West Haverstraw 2002-1 2002
392205 Pomona 2009-2 2009
392401 Grand-View-on-Hudson 1990-4 1990
392407 South Nyack 2009-1 2009
392602 New Square 1990-1 1990
392603 Sloatsburg 1990-6 1990
392607 Suffern 1992-6 1992
392611 Wesley Hills 2000-2 2000
392613 New Hempstead 1983-6 1983
392615 Chestnut Ridge 1986-1 1986
392617 Montebello 1986-1 1986
392619 Kaser 1991-3 1991
392621 Airmont 1992-2 1992
(40)  St. Lawrence County
402201 Canton 2001-9 2001
402203 Rensselaer Falls 1992-4 1993
403001 Richville 2000-1 2000
403401 Edwards 2009-1 2009
404001 Gouverneur 1997-6 1997
404201 Hammond 1993-2 1993
404401 Hermon 2001-1 2001
406001 Morristown 1990-3 1990
406201 Norwood 2007-1 2007
406401 Heuvelton 1989-2 1989
407403 Potsdam 1998-2 1999
408201 Waddington 2008-1 2008
(41)  Saratoga County
412601 Corinth 1988-3 1989
413201 Galway 1990-1 1990
414001 Round Lake 1994-2 1994
414401 South Glens Falls 2011-4 2011
415001 Schuylerville 1992-1 1992
415201 Stillwater 1991-1 1991
(42)  Schenectady County
422001 Delanson 2005-5 2005
422201 Scotia 1987-5 1987
(43)  Schoharie County
432601 Cobleskill 1984-1 1984
433001 Esperance 1985-1 1984
433801 Middleburg 1987-2 1987
434001 Richmondville 1984-1 1984
434201 Schoharie 1986-3 1986
434601 Sharon Springs 1993-2 1993
(44)  Schuyler County
442001 Odessa 1986-1 1986
442401 Watkins Glen 1992-8 1993
442403 Montour Falls 2007-6 2007
442601 Burdett 2006-1 2006
(45)  Seneca County
452001 Interlaken 1987-1 1987
452201 Waterloo 1989-1 1989
452601 Lodi 1984-1 1984
452801 Ovid 1988-1 1988
(46)  Steuben County
462001 Addison 2001-2 2001
462201 Avoca 1990-1 1990
462401 Bath 1991-5 1992
462403 Savona 1995-7 1995
463201 Canisteo 1997-1 1997
463601 Cohocton 2001-1 2001
463801 Riverside 1997-1 1997
463803 South Corning 1986-1 1986
464201 Painted Post 2009-1 2009
465203 Arkport 1989-4 1989
465205 North Hornell 1988-2 1988
467201 Hammondsport 1995-2 1995
467401 Wayland 1990-2 1991
(47)  Suffolk County
472205 Old Field 1996-3 1996
472209 Poquott 1991-3 1991
472401 East Hampton 1991-2 1990
473401 Head Of The Harbor  2008-4 2009
473403 Nissequogue 1989-9 1989
473405 Vlg. of the Branch 1995-1 1995
473601 North Haven 1984-2 1984
473603 Quogue  2009-7 2009
473607 Westhampton Beach  2009-8 2009
473615 Sagaponack see RPTL, §1402(4) 2005
473801 Greenport 1989-6 1989
(48)  Sullivan County
482201 Jeffersonville 1988-1 1988
482801 Woodbridge 1994-8 1994
483601 Liberty 1995-10 1995
484001 Bloomingburg 1985-2 1985
484003 Wurtsboro 1988-1 1988
484601 Monticello 1993-3 1993
(49)  Tioga County
492401 Candor 1991-1 1991
492601 Newark Valley 2006-2 2006
492801 Nichols 2006-1 2006
493001 Owego 2003-2 2003
493401 Spencer 1986-1 1986
(50)  Tompkins County {2}
502401 Dryden   1996
502403 Freeville   1996
502801 Groton   1996
503001 Cayuga Heights   1996
503201 Lansing   1996
503601 Trumansburg   1996
(51)  Ulster County
513801 New Paltz 1985-9 1985
514801 Saugerties 1987-3 1987
(52)  Warren County
522201 Lake George 1991-3 1991
(53)  Washington County
532001 Argyle 1993-1 1993
532601 Greenwich 2016-6 2017
532801 Fort Ann 1991-4 1992
533001 Fort Edward 1987-3 1987
533201 Granville 1990-3 1990
533401 Greenwich 2016-6 2017
534401 Hudson Falls 1989-2 1989
534801 Salem 1984-2 1984
535201 Whitehall 1994-1 1994
(54)  Wayne County
542001 Newark 1992-5 1992
542201 Wolcott 1988-1 1988
542401 Clyde 1994-3 1994
542801 Lyons 1992-3 1992
543001 Macedon 1991-1 1991
543601 Palmyra 1991-2 1991
544201 Sodus 1984-2 1984
544203 Sodus Point 1984-1 1984
544801 Red Creek 1988-2 1988
(55)  Westchester County
552601 Ardsley 2011-4 2011
552603 Dobbs Ferry 2016-7 2017
552607 Hastings-on-Hudson 2016-3 2017
552609 Irvington 2011-7 2011
552611 Tarrytown 2016-7 2017
553203 Mamaroneck 2014-12 2014
553405 Briarcliff Manor 2000-4 2000
554203 Ossining 1989-5 1989
554403 Pelham 1992-3 1992
554405 Pelham Manor 1998-3 1998
554801 Port Chester 2004-13 2004
554805 Rye Brook 2004-21 2004
(56)  Wyoming County
562601 Castile 2007-2 2007
562201 Attica {1} 2000-1 2000
562603 Perry 1984-2 1984
563201 Gainesville 2011-4 2011
563801 Wyoming 2004-1 2004
564401 Pike 1989-1 1989
564801 Warsaw 2010-4 2010
(57)  Yates County
572201 Penn Yan 1989-8 1989
573201 Rushville {1} 1997-1 1997
573401 Dundee 1990-1 1990
573601 Dresden 1991-1 1991

B.  Coterminous towns-villages (RPTL § 1402(5)).  This listing is arranged in county code and name/village name order. These villages, which are coterminous with the territory of the town in which they are located, produce a single assessment roll for both town and village purposes in accordance with the provisions of Section 17-1722-a of the Village Law.

(01)  Albany County

  • Green Island

(02-25)  reserved

(26)  Monroe County

  • East Rochester

(27-29)  reserved

(30)  Oneida County

  • Sherrill

(31-54)  reserved

(55)  Westchester County

  • Harrison
  • Scarsdale

(56-57)  reserved


C.  Assessing unit villages utilizing town or county roll (RPTL § 1402(2)).  This listing is arranged in county code and name/village name order.  Split villages that are in two counties are included in both counties in the list. These villages listed have adopted and filed resolutions pursuant to RPTL § 1402(2) indicating that village assessments are based on the town(s) or county assessment roll(s), so far as practicable. The date of the latest resolution is listed.

 RPTL § 1402(2)

 County

 Village

 Resolution date

(01-02) (reserved)

 

 

(03) Broome County

Deposit {1}

4/7/87

(04-11) (reserved)

 

 

(12) Delaware County

Deposit {1}
Fleischmanns

4/7/87
9/6/93

(19) Greene County

Hunter

9/3/79

(20-27) (reserved)

 

 

(28) Nassau County

Island Park
Lawrence
Malverne
South Floral Park
East Williston
Great Neck Plaza
Kensington
Old Westbury
Plandome
Roslyn Estates
Saddle Rock
Sands Point
Brookville
Centre Island
Cove Neck
Farmingdale
Lattingtown
Old Brookville
Massepequa Park
Matinecock
Sea Cliff
Muttontown

2/5/87
10/14/57
1/5/66
8/14/79
11/8/76
7/18/79
10/24/90
7/9/41
3/10/87
1/4/88
10/2/50
2/26/91
3/10/87
9/4/79
4/16/79
7/16/79
7/20/78
3/16/87
10/19/53
7/17/79
8/10/87
7/9/79

(29) (reserved)

 

 

(30) Oneida County

Sylvan Beach

1/29/79

(31-32) (reserved)

 

 

(33) Orange County

Kiryas Joel
Warwick

2/2/78
8/13/79

(34-37) (reserved)

 

 

(38) Rensselaer County

Nassau

12/12/78

(39) Rockland County

Hillburn

2/11/87

(40) St. Lawrence County

Massena

7/16/79

(41) - (46) (reserved)

 

 

(47) Suffolk County

Port Jefferson
Lake Grove
Sag Harbor
Huntington Bay
Lloyd Harbor
Northport
Brightwaters
Dering Harbor

7/25/79
1/26/70
10/6/87
1/31/89
10/18/36
9/1/87
12/10/60
3/3/73

(48) - (52) (reserved)

 

 

(53) Washington County

Greenwich {3}

11/14/77

(54) (reserved)

 

 

(55) Westchester County

Hastings-on-Hudson

9/11/90

(56) Wyoming County

Arcade
Silver Springs

2/21/27
8/6/79

(57) (reserved)

 

 

Notes:
{1}  
Split village located in more than one county.
{2}  For villages in Nassau County, the year shown is the 1st county roll used. For Tompkins County, separate village assessment rolls were eliminated pursuant to 1996 Tompkins Co. Local Law No. 2.  Beginning with 1997-98 village fiscal years, village taxes are to be levied on the village portion of the latest county-prepared town assessment roll.
{3}  Greenwich, a split village, uses the town of Greenwich’s roll, but not the town of Easton's roll.  Superseded by Local Law No. 2016-6, which states that the village of Greenwich shall be levied on the applicable part of the towns of Greenwich and Easton assessment rolls.


Updated: