Section 1903. Homestead base proportion and non-homestead base proportion

1.  Adoption. (a) The governing body  of  any  approved  assessing  unit
  except  a  county  may adopt the provisions of this section by local law
  without referendum provided however, that the local law  is  enacted  no
  later  than  sixty  days  prior  to  the  completion  of  the  tentative
  assessment roll to which it  is  applicable.  Upon  such  enactment  the
  provisions  of  this  section shall be applicable to taxes levied on all
  final assessment rolls thereafter filed and shall apply to the  levy  of
  taxes  on  all  real  property  in  such approved assessing unit by such
  governing body and, where such approved assessing unit is not a village,
  by each school district wholly contained within such approved  assessing
  unit.  Upon  enacting  a  local  law  pursuant  to  this  paragraph, the
  governing body of a city or town shall provide a copy of such local  law
  to  the  school  authorities  of  each school district located wholly or
  partially within such city or town  and  the  county  director  of  real
  property  tax services.  The governing body of a town shall also provide
  a copy of such  local  law  to  the  governing  body  of  each  eligible
  non-assessing  unit  village.  The  governing  body  of  a village shall
  provide a copy of such local law to the county director of real property
  tax services. Notwithstanding the foregoing, the school  authorities  of
  any  school  district wholly contained within an approved assessing unit
  may by resolution provide that the provisions of this article shall  not
  apply to the levy of school taxes in such school district. In such case,
  school taxes shall be levied as otherwise provided by law.
    (b)  Whenever  a  county  assessing unit becomes an approved assessing
  unit the governing body of such county may adopt, in the manner provided
  by paragraph (a) of this subdivision, the  provisions  of  this  section
  which  shall be applicable to taxes levied on all final assessment rolls
  thereafter filed and shall apply to  the  levy  of  taxes  on  all  real
  property  in  such  county  by  such  governing  body  and by each city,
  village, town and school district wholly within such approved  assessing
  unit. A copy of such local law shall be filed with the governing body of
  each such city, village, town and school district.
    (c)  The  governing body of an eligible non-assessing unit village may
  adopt the provisions of this section by enacting  a  local  law  without
  referendum  no later than thirty days prior to the last date provided by
  law for the completion and filing of the tentative  assessment  roll  by
  the  town  in  which  the  village  is located or, where such village is
  located within a town which has in effect a local law  adopted  pursuant
  to  this  subdivision, not later than ninety days prior to the last date
  provided by law for the levy of village taxes. Upon such enactment,  the
  governing  body  of  such  village  shall have all the powers and duties
  conferred by this section on the governing body of an approved assessing
  unit and the provisions of this section shall apply to all village taxes
  levied following the final completion and filing of such town assessment
  roll or, where the village is located within a town which has in  effect
  a  local  law adopted pursuant to this subdivision, to all village taxes
  levied following adoption of a local law  pursuant  to  this  paragraph,
  until  such  time  as  such  local  law  is  rescinded  as  provided  in
  subdivision nine of this section. A copy of  such  local  law  shall  be
  filed  with  the  town assessor and the county director of real property
  tax services.
    2. Determination of proportions. (a) (i) The governing  body  of  each
  assessing unit which has adopted the provisions of this section shall in
  the  first year in which this section shall apply, establish a homestead
  base proportion and a non-homestead base  proportion  for  the  approved
  assessing unit and for each portion thereof.

    (ii) The governing body of a recertified approved assessing unit which
  at  the  time  of such recertification has in effect a local law enacted
  pursuant to subdivision one of this section may by local law reestablish
  the homestead base proportion and non-homestead base proportion for  the
  assessing  unit  and  each  portion thereof. Homestead and non-homestead
  base  proportions  established  pursuant  to  this  subparagraph   shall
  supersede  the  homestead  and  non-homestead  base proportions, locally
  adjusted  proportions  or  adjusted  base  proportions  used   for   the
  immediately  preceding  tax  levy.  The  local  law  authorized  by this
  subparagraph may be enacted in any year not later than thirty days prior
  to the last date provided  by  law  for  the  completion  of  the  final
  assessment  roll.  Copies  of  such  local  law shall be provided to the
  county director of real property tax services and the state board.
    (iii) For assessment rolls completed in  nineteen  hundred  ninety-one
  and  thereafter,  up to and including the assessment roll upon which the
  base percentage will be computed pursuant to subdivision  five  of  this
  section,  in  each  year  following the first year in which this section
  shall apply to an assessing unit which has adopted its  provisions,  the
  governing  body  of  such assessing unit shall adjust the homestead base
  proportion and the non-homestead base proportion to reflect the addition
  to the assessment roll of new property, additions to or improvements  of
  existing  property  or  formerly  exempt property or the full or partial
  removal from  the  assessment  roll  of  property  by  reason  of  fire,
  demolition,  destruction  or  new  exemption  or any change in the class
  designation of any parcel of real property  subsequent  to  the  taxable
  status  date  of the latest final assessment roll which has been finally
  adopted. The  base  proportions  so  adjusted  shall  be  known  as  the
  homestead base proportion and the non-homestead base proportion.
    (iv)  Except  as  provided  in  paragraph  (b) of this subdivision and
  subdivision four of this section, in any year prior to nineteen  hundred
  eighty-nine  in  which  the state board certifies to such governing body
  adjusted homestead base  proportions  and  adjusted  non-homestead  base
  proportions,  such governing body shall use such adjusted homestead base
  proportion and adjusted non-homestead base proportion thereafter for the
  purposes of this section until new adjusted homestead  base  proportions
  and adjusted non-homestead base proportions are so certified to it.
    (b)  If,  in  the  year  nineteen hundred eighty-nine, the state board
  certifies to such governing body adjusted homestead base proportions and
  adjusted non-homestead base proportions, such governing  body  may,  for
  tax  levies  based upon assessment rolls completed and filed in nineteen
  hundred eighty-nine  or  nineteen  hundred  ninety,  use  such  adjusted
  homestead  base  proportion  and  adjusted non-homestead base proportion
  thereafter for the purposes of this section, or  alternatively,  it  may
  use  the  homestead  and  non-homestead  base  proportions, the adjusted
  homestead and non-homestead base proportions  or  the  locally  adjusted
  homestead and non-homestead proportions, whichever are appropriate, used
  for the immediately preceding tax year.
    3.  Adjusted  base  proportions  for  assessment  rolls  completed  in
  nineteen hundred ninety-one or thereafter.
    (a) Current base proportions. (i) For each tax  levy  based  upon  the
  implementation  roll  and  each subsequent roll, the legislative body of
  each approved assessing unit shall determine the current  homestead  and
  non-homestead   base   proportion,   the  current  percentage  and  base
  percentage for the assessing unit  and  each  portion  included  in  its
  boundaries  and  such  alterations made to such current base proportions
  made pursuant to subparagraph (iii) of this paragraph no later than  the
  date  on  which it determines adjusted base proportions pursuant to this
  section.

    (ii) The current base proportion shall be determined pursuant  to  the
  following  formula:  (1)  Divide the current percentage of each class by
  the base percentage of such class.
    (2)  For  each such class, multiply the result from clause one of this
  subparagraph by the local base proportion of such class.
    (3) Sum the products obtained in clause two of this  subparagraph  and
  divide the product for each class by such sum.
    (iii)  Notwithstanding  the  provisions  of  subparagraph (ii) of this
  paragraph, the current base proportion of either class shall not  exceed
  the  adjusted  base  proportion,  base  proportion,  or locally adjusted
  proportion, whichever is appropriate, of the immediately preceding  year
  by  more  than five percent. Where the computation performed pursuant to
  subparagraph (ii) of this paragraph  exceeds  five  percent  for  either
  class,  the  current  base  proportion of such class shall be limited to
  such five percent increase and such legislative  body  shall  alter  the
  current  base  proportions of the remaining class so that the sum of the
  current base proportions equals one.
    (iv) Notwithstanding any  other  provision  of  law,  in  an  approved
  assessing unit in the county of Suffolk and for current base proportions
  to  be  determined  by taxes based on such approved assessing unit's two
  thousand three - two thousand four, two thousand  four  -  two  thousand
  five  and  two  thousand  five  - two thousand six assessment rolls, the
  current base proportion of any class shall not exceed the adjusted  base
  proportion  or  adjusted  proportion,  whichever  is appropriate, of the
  immediately preceding year by more than two percent, or in the  case  of
  the  two thousand five--two thousand six, two thousand six--two thousand
  seven,  two  thousand  seven--two  thousand  eight  and   two   thousand
  eight--two  thousand  nine  assessment  rolls,  one  percent.  Where the
  computation of current base proportions  would  otherwise  produce  such
  result,  the  current  base proportion of such class or classes shall be
  limited to such  two  percent  or  one  percent  increase  whichever  is
  applicable,  and  the  legislative  body of such approved assessing unit
  shall alter the current base proportion of either class so that the  sum
  of the current base proportions equals one.
    (v)  Notwithstanding  any  other  provision  of  law,  in  an approved
  assessing unit in the county of Nassau and for current base  proportions
  to  be  determined  by taxes based on such approved assessing unit's two
  thousand four assessment roll, the current base proportion of any  class
  shall  not  exceed  the adjusted base proportion or adjusted proportion,
  whichever is appropriate, of the immediately preceding year by more than
  one percent.  Where the computation of current  base  proportions  would
  otherwise produce such result, the current base proportion of such class
  or  classes  shall  be  limited  to  such  one  percent increase and the
  legislative body of such approved assessing unit shall alter the current
  base proportion of either class so that the  sum  of  the  current  base
  proportions equals one.
    (vi)  Notwithstanding  any  other  provision  of  law,  in an approved
  assessing unit in the county of Nassau and for current base  proportions
  to  be  determined  by taxes based on such approved assessing unit's two
  thousand five assessment roll, the current base proportion of any  class
  shall  not  exceed  the adjusted base proportion or adjusted proportion,
  whichever is appropriate, of the immediately preceding year by more than
  one percent. Where the computation of  current  base  proportions  would
  otherwise produce such result, the current base proportion of such class
  or  classes  shall  be  limited  to  such  one  percent increase and the
  legislative body of such approved assessing unit shall alter the current
  base proportion of either class so that the  sum  of  the  current  base
  proportions equals one.

    (vii)  Notwithstanding  any  other  provision  of  law, in an approved
  assessing unit in the county of Nassau and for current base  proportions
  to  be  determined  by taxes based on such approved assessing unit's two
  thousand six assessment roll, the current base proportion of  any  class
  shall  not  exceed  the adjusted base proportion or adjusted proportion,
  whichever is appropriate, of the immediately preceding year by more than
  one percent. Where the computation of  current  base  proportions  would
  otherwise produce such result, the current base proportion of such class
  or  classes  shall  be  limited  to  such  one  percent increase and the
  legislative body of such approved assessing unit shall alter the current
  base proportion of either class so that the  sum  of  the  current  base
  proportions equals one.
    (viii)  Notwithstanding  any  other  provision  of law, in an approved
  assessing unit in the county of Nassau and for current base  proportions
  to  be  determined  by taxes based on such approved assessing unit's two
  thousand seven assessment roll, the current base proportion of any class
  shall not exceed the adjusted base proportion  or  adjusted  proportion,
  whichever is appropriate, of the immediately preceding year by more than
  one  percent.  Where  the  computation of current base proportions would
  otherwise produce such result, the current base proportion of such class
  or classes shall be  limited  to  such  one  percent  increase  and  the
  legislative body of such approved assessing unit shall alter the current
  base  proportion  of  either  class  so that the sum of the current base
  proportions equals one.
    (ix) Notwithstanding any  other  provision  of  law,  in  an  approved
  assessing  unit in the town of Colonie, county of Albany and for current
  base proportions to be  determined  by  taxes  based  on  such  approved
  assessing  unit's  two  thousand seven assessment roll, the current base
  proportion of any class shall not exceed the adjusted base proportion or
  adjusted  proportion,  whichever  is  appropriate,  of  the  immediately
  preceding  year  by  more  than  one  percent.  Where the computation of
  current base  proportions  would  otherwise  produce  such  result,  the
  current  base  proportion  of  such class or classes shall be limited to
  such one percent increase and the  legislative  body  of  such  approved
  assessing  unit  shall alter the current base proportion of either class
  so that the sum of the current base proportions equals one.
    (x) Notwithstanding  any  other  provision  of  law,  in  an  approved
  assessing  unit in the county of Nassau and for current base proportions
  to be determined by taxes based on such approved  assessing  unit's  two
  thousand eight assessment roll, the current base proportion of any class
  shall  not  exceed  the adjusted base proportion or adjusted proportion,
  whichever is appropriate, of the immediately preceding year by more than
  one percent. Where the computation of  current  base  proportions  would
  otherwise produce such result, the current base proportion of such class
  or  classes  shall  be  limited  to  such  one  percent increase and the
  legislative body of such approved assessing unit shall alter the current
  base proportion of either class so that the  sum  of  the  current  base
  proportions equals one.
    (xi)  Notwithstanding  any  other  provision  of  law,  in an approved
  assessing unit in the county of Nassau and for current base  proportions
  to  be  determined  by taxes based on such approved assessing unit's two
  thousand nine assessment roll, the current base proportion of any  class
  shall  not  exceed  the adjusted base proportion or adjusted proportion,
  whichever is appropriate, of the immediately  preceding  year,  by  more
  than  one  percent.  Where  the  computation of current base proportions
  would otherwise produce such result, the current base proportion of such
  class or classes shall be limited to such one percent increase  and  the
  legislative body of such approved assessing unit shall alter the current

  base  proportion  of  either  class  so that the sum of the current base
  proportions equals one.
    (b)  For  the  purposes  of  this section, the base percentage and the
  current percentage of each class and for each portion shall be  computed
  pursuant to this subdivision.
    (i)  Base  percentage.  The  base  percentage  for each class for each
  assessing unit and portion thereof shall be determined as follows:
    (1) Determine the estimated market value of each class by dividing the
  taxable assessed value of  the  real  property  in  each  class  in  the
  approved assessing unit and portion thereof appearing on the first final
  assessment  roll  for  which  the  state  board  has  established  class
  equalization rates by the class  equalization  rate  which  was  finally
  adopted  by  the  state  board  for  such  roll.  Provided,  that if the
  homestead and non-homestead base proportions have been adjusted  by  the
  governing  body of the approved assessing unit so as to reflect physical
  or quantity changes occurring after the filing of such final  assessment
  roll,  the  state board shall make the same adjustments to the estimated
  market value of each class determined pursuant to this paragraph.
    (2) Determine  the  total  estimated  market  value  of  the  approved
  assessing  unit or portion thereof by summing the estimated market value
  of each class.
    (3) Divide the estimated market value for  each  class  by  the  total
  estimated  market  value  of  the  approved  assessing  unit  or portion
  thereof.
    Such quotient, as expressed as a percentage to at least four places to
  the right of the decimal point, shall be the  base  percentage  of  each
  class for such approved assessing unit or portion thereof.
    (ii)  Current  percentage.  The  current percentage for each class for
  each assessing unit and portion thereof shall be determined as follows:
    (1) Determine the estimated market value of each class by dividing the
  taxable assessed value of  the  real  property  in  each  class  in  the
  approved  assessing  unit  and  portion  thereof appearing on the latest
  final assessment roll for  which  class  equalization  rates  have  been
  finally  adopted by the state board by the class equalization rate which
  was finally adopted by the state board.
    (2) Determine  the  total  estimated  market  value  of  the  approved
  assessing  unit or portion thereof by summing the estimated market value
  of each class.
    (3) Divide the estimated market value for  each  class  by  the  total
  estimated  market  value  of  the  approved  assessing  unit  or portion
  thereof.
    Such quotient, as expressed as a percentage to at least four places to
  the right of the decimal point, shall be the current percentage of  each
  class for such approved assessing unit or portion thereof.
    (c)  Where  there was no taxable real property in a class in a portion
  on the base assessment roll, the local base proportion, base percentages
  and current percentages for such portion shall be determined as provided
  by this paragraph for each tax levy based upon an assessment roll  filed
  subsequent to the assessment roll on which such property first appears.
    (i)  The  local  base proportions shall be the adjusted proportions or
  adjusted  base  proportions,  whichever  are   appropriate,   determined
  pursuant  to this section for the assessment roll on which such property
  first appears.
    (ii) The base  percentage  for  each  class  shall  be  determined  as
  follows:
    (1)  For  the class other than the class appearing for the first time,
  determine the estimated market value by dividing  the  taxable  assessed
  value  of  the  real  property  in the class in the portion on the final

  assessment roll on which the new  class  first  appeared  by  the  class
  equalization  rate  determined  for  such  class in such portion on such
  roll.
    (2)  For  the  class  appearing  for  the  first  time,  determine the
  estimated market value of such class by dividing  the  taxable  assessed
  value of the real property in such class on the final assessment roll on
  which   such  class  first  appeared  by  the  class  equalization  rate
  determined for such class in the approved assessing unit on  such  final
  assessment roll.
    (3)  Determine  the  total  estimated  market  value of the portion by
  summing the estimated market value of each class.
    (4) Divide the estimated market value for  each  class  by  the  total
  estimated  market value of the portion. Such quotient, as expressed as a
  percentage to at least four places to the right of  the  decimal  point,
  shall be the base percentage of each class for such portion.
    (iii) Current percentages shall be determined as otherwise provided by
  this  section,  except  that until the state board can determine a class
  equalization  rate  for  the  new  class  in  such  portion,  the  class
  equalization  rate for the class in the approved assessing unit shall be
  used in lieu thereof.
    (d) Adjusted base proportions. No later than five days  subsequent  to
  the  filing  of  the  final assessment roll, or thirty days prior to the
  last date prescribed by law for the first levy of taxes upon  the  final
  assessment  roll,  whichever  is  later,  the  legislative  body of such
  assessing unit shall adjust such current base proportions to reflect the
  addition to the  assessment  roll  of  new  property,  additions  to  or
  improvements  of  existing  property  or formerly exempt property or the
  full or partial removal from the assessment roll of property  by  reason
  of  fire,  demolition, destruction or new exemption or any change in the
  class designation of any parcel  of  real  property  subsequent  to  the
  taxable  status date of the latest final assessment roll for which class
  equalization  rates  have  been  finally  adopted.  The   current   base
  proportions  so  adjusted  shall  be known as the adjusted homestead and
  non-homestead base proportions.
    (e) Upon determination of the  adjusted  homestead  and  non-homestead
  base  proportions,  the  legislative  body  of such assessing unit shall
  within five days notify the state board,  on  forms  prescribed  by  the
  state board, of the adjusted homestead and non-homestead base proportion
  as computed pursuant to paragraph (c) of this subdivision for each class
  applicable  to  such  assessing unit and each portion contained therein;
  the assessed value of all property in each class for such assessing unit
  and each portion contained therein; the net change in assessed value for
  each class on the assessment roll resulting from  the  additions  to  or
  removals  from  the assessment roll referred to in paragraph (c) of this
  subdivision for such assessing unit and each portion contained  therein;
  and  the  net  change in assessed value for each class on the assessment
  roll resulting from changes other than those referred  to  in  paragraph
  (c)  of  this  subdivision  for  such  assessing  unit  and each portion
  contained therein.
    (f)  The  state  board  shall  review  such  adjusted  homestead   and
  non-homestead  base  proportions  for  accuracy of its determination and
  compliance with the provisions of  this  subdivision.  The  state  board
  shall complete its review no later than ninety days after the receipt of
  such  adjusted  homestead  and non-homestead base proportions. The state
  board shall notify the legislative body of such approved assessing  unit
  of any adjusted homestead and non-homestead base proportions to which it
  objects  and  the  reasons therefor. A hearing shall be conducted by the
  state board within ten days after notification of  such  objection.  The

  provisions  of  section  five  hundred twenty-five of this chapter shall
  apply so far as practicable to a hearing under this section.  After  the
  hearing,  if  the  state  board  finds  that  the adjusted homestead and
  non-homestead  base  proportions  have  been  determined incorrectly, it
  shall direct the local legislative  body  to  redetermine  the  adjusted
  homestead  and  non-homestead  base  proportions  in compliance with its
  findings.
    (g) If the legislative body of the approved assessing  unit  discovers
  that  a mathematical error was made in the determination of the adjusted
  homestead and non-homestead base proportions,  or  is  directed  by  the
  state  board  after  a hearing to redetermine the adjusted homestead and
  non-homestead  base  proportions,  it  shall  redetermine  the  adjusted
  homestead  and non-homestead base proportions prior to the levy of taxes
  for that fiscal year. If the redetermination cannot be made prior to the
  extension of taxes for that fiscal year,  the  tax  levying  body  shall
  adjust  the  tax  levy  for  the  ensuing fiscal year to account for the
  improper apportionment of taxes which resulted from  the  error  in  the
  determination   of   the   adjusted  homestead  and  non-homestead  base
  proportions, upon notice to the state board.
    (h) Where there is a new portion that  did  not  appear  on  the  base
  assessment roll, the local base proportion, base percentages and current
  percentages  for  each  class  in  such  portion  shall be determined as
  provided in paragraph (c) of this subdivision  for  a  new  class  in  a
  portion.
    4.  Locally-adjusted  proportions. (a) In the first year in which this
  section applies, the governing body of such assessing unit may alter the
  homestead base proportion of such assessing unit or for any  portion  by
  subtracting  the  homestead  base proportion from the initial percentage
  for the homestead class and multiplying the difference by  ten  percent,
  twenty  percent,  twenty-five  percent,  thirty  percent, forty percent,
  fifty percent, sixty percent,  seventy  percent,  seventy-five  percent,
  eighty  percent,  ninety  percent  or  one  hundred percent; the product
  thereof shall be added to the homestead base  proportion  and  such  sum
  shall  be the locally-adjusted homestead proportion, which shall be used
  for all purposes of this section until a new locally adjusted proportion
  is adopted by such governing body or until an  adjusted  homestead  base
  proportion   is   determined   by   such   governing   body.   Where   a
  locally-adjusted homestead proportion is established  pursuant  to  this
  paragraph,  the locally-adjusted non-homestead proportion shall be equal
  to the difference between the whole number one and the  locally-adjusted
  homestead proportion.
    (b)  In  each  year after the first year in which this section applies
  and  until  an  adjusted  homestead   base   proportion   and   adjusted
  non-homestead  base proportion are determined by the governing body, the
  governing  body   may   alter   the   homestead   base   proportion   or
  locally-adjusted   homestead  proportion,  whichever  was  used  in  the
  immediately  preceding  levy,  by  subtracting   such   homestead   base
  proportion  from  the  interim  percentage  for  the homestead class and
  multiplying the difference by ten percent, twenty  percent,  twenty-five
  percent,  thirty  percent,  forty percent, fifty percent, sixty percent,
  seventy percent, seventy-five percent, eighty percent, ninety percent or
  one hundred  percent;  the  product  thereof  shall  be  added  to  such
  proportion   and  such  sum  shall  be  the  locally-adjusted  homestead
  proportion, which shall be used for the purposes of this section until a
  new adjusted homestead base proportion is determined  by  the  governing
  body.  Where  a  locally-adjusted  homestead  proportion  is established
  pursuant  to  this   paragraph,   the   locally-adjusted   non-homestead

  proportion shall be equal to the difference between the whole number one
  and the locally-adjusted homestead proportion.
    (c)  When  the  governing  body  determines an adjusted homestead base
  proportion  and  an  adjusted   non-homestead   base   proportion,   the
  locally-adjusted homestead proportion and locally-adjusted non-homestead
  proportion used in the immediately preceding tax levy shall no longer be
  used for the purposes of this section. The governing body may alter such
  adjusted  homestead  base  proportion  of such assessing unit or for any
  portion by subtracting such proportion from the current  percentage  for
  the  homestead  class  and  multiplying  the  difference by ten percent,
  twenty percent, twenty-five  percent,  thirty  percent,  forty  percent,
  fifty  percent,  sixty  percent,  seventy percent, seventy-five percent,
  eighty percent, ninety percent  or  one  hundred  percent;  the  product
  thereof  shall  be  added  to  such proportion and such sum shall be the
  locally-adjusted homestead proportion,  which  shall  be  used  for  the
  purposes  of this section until a new adjusted homestead base proportion
  is determined by the governing body. Where a locally-adjusted  homestead
  proportion    is   established   pursuant   to   this   paragraph,   the
  locally-adjusted  non-homestead  proportion  shall  be  equal   to   the
  difference  between  the  whole  number  one  and  the  locally-adjusted
  homestead proportion.
    5. Assessing unit levies. The governing body  of  each  such  approved
  assessing  unit  shall,  in  each  year  in  which this section applies,
  allocate to the homestead class a share of taxes levied by it  equal  to
  the  applicable  homestead  base  proportion,  adjusted  homestead  base
  proportion or locally-adjusted homestead proportion  for  the  assessing
  unit or portion thereof. The remainder of such levies shall be allocated
  to  the non-homestead class utilizing the non-homestead base proportion,
  adjusted non-homestead base proportion or locally-adjusted non-homestead
  proportion, as appropriate.
    6. Levies in school districts  wholly  contained  within  an  approved
  assessing  unit and counties which are approved assessing units. (a) The
  governing body of any approved assessing unit other than a county, which
  has adopted the provisions of this section shall annually certify to the
  chief fiscal officer of each school  district  wholly  contained  within
  such  assessing  unit  and  to the state board, the applicable homestead
  base proportions and non-homestead base proportions, adjusted  homestead
  and   non-homestead   base  proportions  or  locally-adjusted  homestead
  proportions  and  locally-adjusted   non-homestead   proportions.   Such
  certification  shall  be  made  at  the same time as the delivery of the
  assessment roll to such school district.
    (b) The governing body of any  approved  assessing  unit  which  is  a
  county  and  has  adopted  the provisions of this section shall annually
  certify to the chief fiscal officer of such county, to such  officer  of
  each  city,  village,  town or school district which levies taxes on its
  roll, and to the state board, the applicable homestead  base  proportion
  and  non-homestead base proportion, adjusted homestead and non-homestead
  base  proportion  or   locally   adjusted   homestead   proportion   and
  locally-adjusted  non-homestead  proportion. Such certification shall be
  made at the same time as the delivery of the  assessment  roll  to  such
  county, city, village, town, or school district.
    (c)  Each  such officer shall allocate, to the homestead class of such
  portion, a share of the tax levied on such portion  in  accordance  with
  the  other  applicable  provisions  of  law equal to such homestead base
  proportion, adjusted  homestead  base  proportion,  or  locally-adjusted
  homestead  proportion.  The remainder of such levy shall be allocated to
  the non-homestead class utilizing  the  non-homestead  base  proportion,

  non-homestead    adjusted    base    proportion,   or   locally-adjusted
  non-homestead proportion, as appropriate.
    (i)  For  taxes  levied  based  on assessment rolls completed prior to
  nineteen hundred eighty-nine, unless a  new  locally-adjusted  homestead
  proportion and locally-adjusted non-homestead proportion is certified to
  such  an  officer by such governing body, in any year in which the state
  board certifies to such an officer an adjusted homestead base proportion
  and adjusted non-homestead base proportion, such officer shall use  such
  adjusted  homestead  base  proportion  and  adjusted  non-homestead base
  proportion thereafter for the purposes  of  this  section  until  a  new
  adjusted  homestead  base  proportion  and  adjusted  non-homestead base
  proportion are so certified.
    (ii) If, in the year nineteen hundred  eighty-nine,  the  state  board
  certifies adjusted homestead base proportions and adjusted non-homestead
  base proportions, the governing body of the approved assessing unit may,
  for  tax  levies  based  upon  assessment  rolls  completed and filed in
  nineteen hundred  eighty-nine  or  nineteen  hundred  ninety,  use  such
  adjusted  homestead  and non-homestead base proportions for the purposes
  of this paragraph, or alternatively, such body may use the homestead and
  non-homestead base  proportions,  the  locally  adjusted  homestead  and
  non-homestead  proportions  or  the adjusted homestead and non-homestead
  base proportions, whichever is appropriate,  used  for  the  immediately
  preceding tax year.
    (iii)  For  taxes levied based on assessment rolls completed and filed
  in nineteen hundred ninety-one and thereafter,  the  officer  shall  use
  such   base  proportions,  adjusted  homestead  and  non-homestead  base
  proportions or locally adjusted homestead and non-homestead  proportions
  as  are  certified  to  him  in that year by the legislative body of the
  approved assessing unit, pursuant to the requirements of this section.
    7. Annual certification by approved  assessing  units.  The  governing
  body  of  any  approved  assessing unit, other than a village, which has
  adopted the provisions of this section shall  certify  annually  to  the
  school authorities of each school district which contains such assessing
  unit  or a portion thereof that the local law adopting the provisions of
  this section is in  effect.  Such  certification  shall  set  forth  the
  homestead  and non-homestead base proportions established for the school
  district  portion,  the  adjusted  homestead  and   non-homestead   base
  proportions   or,   if  locally  adjusted  homestead  and  non-homestead
  proportions  have  been  established  for  such  portion,  such  locally
  adjusted   homestead   and   non-homestead   proportions,  whichever  is
  applicable. Such certification shall be made at the  same  time  as  the
  delivery of the current assessment roll to such school district.
    8. Placing on or removal from assessment roll. Nothing in this section
  shall  prevent placing on the assessment roll new property, additions to
  or improvements of existing property or formerly exempt property or  the
  full  or  partial  removal  from the roll of property by reason of fire,
  demolition, destruction or new exemption.
    9. Rescission. The governing body of any approved  assessing  unit  or
  eligible  non-assessing unit village which has adopted the provisions of
  this section may by local law without referendum, no later than the last
  date prescribed by law for the levy of taxes upon an assessment roll  to
  which it would otherwise be applicable, determine that the provisions of
  this  section  shall  no  longer  apply  to any subsequent levies on its
  assessment roll. A copy of such local  law  shall  be  provided  to  the
  municipal  corporations,  bodies  and officers receiving copies of local
  laws enacted pursuant to subdivision one of this section.
    10. Determination. The determination of inclusion within or  exclusion
  from  the  homestead  class  or non-homestead class for purposes of this

  section shall be  subject  to  administrative  and  judicial  review  as
  provided by law for review of assessments.