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Volume 4 - Opinions of Counsel SBEA No. 6

Opinions of Counsel index

Assessments, generally (notice of increase) (villages) - Real Property Tax Law, § 510:

Villages are not required to mail notices of increased village assessments.

We have received an inquiry concerning notices of increased village assessments. The village copies the town assessment roll and the town recently increased its assessments and notified the taxpayers of such increase as required by law. The question is whether it will be necessary for the village to notify the taxpayers of the corresponding increases in village assessments.

Section 510 of the Real Property Tax Law, as amended by Chapter 284 of the Laws of 1974, requires all cities (except New York City), towns and counties having the power to assess property for tax purposes, to mail notices of increased assessments to each owner of real property in the taxing jurisdiction. Villages are not included within the scope of such section nor is there a corresponding section in Article 14 of the Real Property Tax Law (the article containing special provisions relating to villages).

In construing section 26-a of the Tax Law (predecessor statute to Real Property Tax Law, § 510), the State Comptroller held that villages were not required by such section to send notices of increased assessments when the town assessment roll is adopted and used as the village assessment roll, and such increases are made by town assessors (3 Op.State Compt. 470). We are in agreement with such opinion. Accordingly, it is our opinion that it is not necessary for a village to mail notices of increased village assessments where a village adopts a town assessment roll, and the town has previously notified property owners of increases in assessments appearing on the town assessment roll.

August 26, 1974