§ 1903. Homestead base proportion and non-homestead base proportion.\n1. Adoption. (a) The governing body of any approved assessing unit\nexcept a county may adopt the provisions of this section by local law\nwithout referendum provided however, that the local law is enacted no\nlater than sixty days prior to the completion of the tentative\nassessment roll to which it is applicable. Upon such enactment the\nprovisions of this section shall be applicable to taxes levied on all\nfinal assessment rolls thereafter filed and shall apply to the levy of\ntaxes on all real property in such approved assessing unit by such\ngoverning body and, where such approved assessing unit is not a village,\nby each school district wholly contained within such approved assessing\nunit. Upon enacting a local law pursuant to this paragraph, the\ngoverning body of a city or town shall provide a copy of such local law\nto the school authorities of each school district located wholly or\npartially within such city or town and the county director of real\nproperty tax services. The governing body of a town shall also provide\na copy of such local law to the governing body of each eligible\nnon-assessing unit village. The governing body of a village shall\nprovide a copy of such local law to the county director of real property\ntax services. Notwithstanding the foregoing, the school authorities of\nany school district wholly contained within an approved assessing unit\nmay by resolution provide that the provisions of this article shall not\napply to the levy of school taxes in such school district. In such case,\nschool taxes shall be levied as otherwise provided by law.\n (b) Whenever a county assessing unit becomes an approved assessing\nunit the governing body of such county may adopt, in the manner provided\nby paragraph (a) of this subdivision, the provisions of this section\nwhich shall be applicable to taxes levied on all final assessment rolls\nthereafter filed and shall apply to the levy of taxes on all real\nproperty in such county by such governing body and by each city,\nvillage, town and school district wholly within such approved assessing\nunit. A copy of such local law shall be filed with the governing body of\neach such city, village, town and school district.\n (c) The governing body of an eligible non-assessing unit village may\nadopt the provisions of this section by enacting a local law without\nreferendum no later than thirty days prior to the last date provided by\nlaw for the completion and filing of the tentative assessment roll by\nthe town in which the village is located or, where such village is\nlocated within a town which has in effect a local law adopted pursuant\nto this subdivision, not later than ninety days prior to the last date\nprovided by law for the levy of village taxes. Upon such enactment, the\ngoverning body of such village shall have all the powers and duties\nconferred by this section on the governing body of an approved assessing\nunit and the provisions of this section shall apply to all village taxes\nlevied following the final completion and filing of such town assessment\nroll or, where the village is located within a town which has in effect\na local law adopted pursuant to this subdivision, to all village taxes\nlevied following adoption of a local law pursuant to this paragraph,\nuntil such time as such local law is rescinded as provided in\nsubdivision nine of this section. A copy of such local law shall be\nfiled with the town assessor and the county director of real property\ntax services.\n 2. Determination of proportions. (a) (i) The governing body of each\nassessing unit which has adopted the provisions of this section shall in\nthe first year in which this section shall apply, establish a homestead\nbase proportion and a non-homestead base proportion for the approved\nassessing unit and for each portion thereof.\n (ii) The governing body of a recertified approved assessing unit which\nat
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