Consolidation Incentive Aid
Two or more assessing units are eligible to receive a one-time payment of up to $7 per parcel if they assess all property at a uniform percentage and merge their assessment functions by doing one of the following:
- Combining to form a consolidated assessing unit by employing a single assessor, preparing a single assessment roll, assessing at a uniform percentage, conducting reassessments at the same time and having a single Board of Assessment Review.
- Coordinating the assessing function to form a coordinated assessment program by either employing a single assessor or contracting with the county to provide assessment services, specifying the same uniform percentage of value for all assessments and using the same assessment calendar.
- Forming a county assessing unit.
The objective of this program is to reduce the number of assessing jurisdictions in New York State in an effort to improve the efficiency in the administration of the real property tax. Each of the approaches described above will also provide a way for smaller municipalities to reduce the cost of reassessment, facilitate acquisition of new technology and obtain valuation expertise.
- Statute - Optional County Services (1573, Real Property Tax Law)
- Statute - Forming a Consolidated Assessing Unit (1602, Real Property Tax Law)
- Statute - Forming a Coordinated Assessment Program (579, Real Property Tax Law)
- Statute - Optional County Services (1537, Real Property Tax Law)
- Application Form (RP-3619)
- List of Coordinated Assessment Programs
- Model Local Agreement for Coordinated Assessment Programs