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Coordinated Assessment Agreement

Model

THIS AGREEMENT is made this day of        , 20   , by and between the Town* of Alpha, County of Gamma, party of the first part, a municipal corporation as defined by section 119-n of the General Municipal Law, and the Town of Beta, County of Gamma, part of the second part, a municipal corporation as defined by said statute.

WHEREAS, These two towns are empowered to enter into a municipal cooperative agreement to appoint one assessor to hold office in both the Town of Alpha and the Town of Beta pursuant to section 576 and 579 of the Real Property Tax Law and Article 5-G of the General Municipal Law; and

WHEREAS, The intention of the parties is to create a coordinated assessment program pursuant to section 579 of the Real Property Tax Law, whereby one assessor will provide assessment services for all towns in the coordinated assessment program and the assessor will assess all property in the program at a uniform percentage of full value;

THE PARTIES HERETO AGREE AS FOLLOWS:

  1. The Town of Alpha and the Town of Beta, of the County of               , agree to jointly conduct interviews of persons seeking the office of assessor. The appointment of the assessor must be approved by a majority of each of the town boards within sixty days of the effective date of this agreement. The person appointed as assessor must satisfy the minimum qualification standards for real property assessors established by the State Board of Real Property Services.
     
  2. The assessor shall be responsible for assessing all parcels of real property located in the Town of Alpha and the Town of Beta for the purposes of taxation and special ad valorem levies for town, county, special district, school district and, if applicable village purposes. The assessor shall also perform for the Town of Alpha and the Town of Beta all other duties as required for assessors by the Real Property Tax Law and the rules of the State Board of Real Property Services. All real property shall be assessed at the same uniform percentage of market value in all of the assessing units participating in the agreement throughout the term of the agreement. Such percentage of market value shall be annually printed on the tentative assessment rolls for the participating assessing units.
     
  3. The dates applicable to the assessment process in each participating assessing unit, including taxable status date, and the dates for the filing of the tentative and the final assessment rolls, shall be the same for each assessing unit participating in this coordinated assessment program.
     
  4. The assessor shall for all purposes be deemed an employee of the Town of Alpha. The Town of Alpha shall pay the assessor's salary and make employer's contributions for retirement, social security, health insurance, workers compensation and other similar benefits. The Town of Beta agrees to share all the costs incurred by the Town of Alpha as employer, including but not limited to the assessors salary, the employee benefits provided by the Town of Alpha as employer, and the operating costs of the assessors office on a pro-rata basis of the number of parcels contained within each town.
      
  5. The Town of Beta shall pay its share of the assessor's salary and the budget in two installments, one-half by January 15 of each year and one-half by July 15 of each year. The payments shall be paid to the Chief Fiscal Officer of the Town of Alpha.
     
  6. The Chief Fiscal Officer of the Town of Alpha shall determine, at the end of every fiscal year, each party's share of all costs and expenses incurred under this agreement, on a pro rata basis of the number of parcels contained within each town. If either party has paid more than its share for the fiscal year, such amount of overpayment shall be credited to its next year's payments.
     
  7. In cases where the assessing units are not in agreement concerning the number of parcels contained in each town, the municipalities shall request the County Director of Real Property Tax Services, for purposes of this agreement, to annually determine the number of parcels contained within each town.
     
  8. The terms and provisions of this agreement, including the assessors salary and the budget for the operating costs of the assessors office, shall be reviewed annually in September by the Town Boards of the Town of Alpha and the Town of Beta individually during the term of this agreement. If either body desires to make any amendments and modifications to the terms and provisions of this agreement, a joint session of the Town Boards shall be held on the third Monday in October to discuss the proposed amendments and modifications. The minutes of such joint session shall become part of this agreement.
     
  9. This agreement may be amended, modified or terminated in the manner provided by law.
     
  10. Upon failure of the Town Boards of the Towns of Alpha and Beta to settle disputes or disagreements arising between themselves as to the provisions of this agreement, including the failure of one of the parties to pay its share of the costs and expenses incurred under this agreement within six (6) months of the date said payment is due, or the performance of the assessor, such disputes or disagreements shall be submitted to binding arbitration by three (3) disinterested individuals, one to be selected by the Town Board of the Town of Alpha, one to be selected by the Town Board of Beta, and the third to be selected by the first two chosen. The arbitration process shall be conducted pursuant to the Civil Practice Law and Rules of the State of New York concerning arbitration.
  11. In the event that the appointed assessor shall resign or otherwise be unable to remain in office, the parties agree that a single individual shall be appointed in all participating assessing units within sixty days of such resignation or removal.
     
  12. This agreement must be approved by a majority vote of the voting strength of the Town Board of each Town. If so approved, this agreement shall take effect on ___________, and shall remain in effect until a participating assessing unit duly withdraws from the agreement. A copy of this agreement shall be filed with the State Board of Real Property Services on or before the taxable status date of the first assessment roll to which it is to apply.
     
  13. A town may withdraw from the Coordinated Assessment Program established by this agreement if its Town Board adopts a local law or resolution so providing, approved by a majority vote of the voting strength of the Town Board, at least six months before the withdrawal is to be effective. In the event that State aid pursuant to RPTL, 1573(3) has been received, such town agrees to indemnify and hold the other town(s) harmless for any losses of State aid sustained due to its withdrawal.

IN WITNESS WHEREOF, the parties have hereunto set their hands and seals the day and year first above written. Town of Alpha by


_______________, Supervisor

 

Town of Beta by
_______________, Supervisor

 

NOTE:   All words underlined are included for illustration purposes only. The assessing units following this draft agreement should insert terms appropriate to their situation.

* Cities may also enter into coordinated assessment agreements. For simplicity, this model agreement refers only to towns. Where a city enters into such an agreement, this model should be adapted as necessary to refer to the city and its city council, as appropriate.


Model Coordinated Assessment Agreement
Prepared by the Office of Real Property Services Office of Counsel.
Dated: August 2000

Updated: