§ 1903-a. Optional homestead and non-homestead tax rates in eligible\nsplit tax districts. 1. Notice of intent. (a) The governing body of an\neligible split tax district which intends to establish homestead and\nnon-homestead tax rates shall file a notice of intent to establish\nhomestead and non-homestead tax rates with each assessor who prepares an\nassessment roll used in whole or in part for the levy of taxes by such\ntax district. The notice shall be filed with each assessor on or before\nthe taxable status date of the first assessment roll to which homestead\nand non-homestead tax rates may apply. A copy of the notice of intent\nshall also be filed with the county director of real property tax\nservices.\n (b) The governing body of a school district or village which expects\none or more cities or towns within the school district or village to\nadopt local laws pursuant to section nineteen hundred three of this\narticle and thereby render the school district or village an eligible\nsplit tax district and which intends to establish homestead and\nnon-homestead tax rates is authorized to and shall file the notice of\nintent required by paragraph (a) of this subdivision.\n (c) The governing body of an eligible split tax district which has\nfiled a notice of intent pursuant to this subdivision and which does not\nintend to establish homestead and non-homestead tax rates may cancel\nsuch notice of intent, provided that such cancellation shall not\nprohibit a subsequent filing of the notice of intent. A copy of such\ncancellation shall be filed with the appropriate assessors and county\ndirector of real property tax services.\n 2. Classification of assessment rolls; assessor certification. Upon\nreceiving notice pursuant to subdivision one of this section, each\nassessor who prepares an assessment roll used in whole or in part for\nthe levy of the taxes by such eligible split tax district shall classify\nin either the homestead or non-homestead class each property listed on\nsuch roll or on the part thereof applicable to such tax district. Such\nclassification of individual properties shall be subject to\nadministrative and judicial review pursuant to title one-A of article\nfive and title one of article seven of this chapter. Upon completion and\nfiling of a final assessment roll classified pursuant to this\nsubdivision, the assessor shall certify to the authorities of the tax\ndistrict the total assessed value and total taxable assessed value of\nthe real property subject to taxation for purposes of the tax district\nin the homestead and non-homestead class, respectively, as determined\nfrom such assessment roll or part thereof applicable to the tax\ndistrict. The classification and certification requirements of this\nsubdivision shall apply until the governing body of an eligible split\ntax district either cancels the notice of intent to establish homestead\nand non-homestead tax rates pursuant to subdivision one of this section\nor rescinds a resolution adopting the provisions of this section\npursuant to subdivision five of this section.\n 3. Adoption. The governing body of an eligible split tax district\nwhich has filed a notice of intent pursuant to subdivision one of this\nsection may adopt the provisions of this section by resolution,\nfollowing a public hearing, at any time prior to the levy of the\ndistrict's taxes. Prior notice of such hearing shall be published at\nleast once in a newspaper having general circulation in the tax district\nand shall be provided to the governing body of each city and town\nlocated wholly or partially within the tax district. Adoption of such\nresolution shall require use of homestead and non-homestead tax rates\ncalculated pursuant to subdivision four of this section for all\nsubsequent tax levies until such resolution is rescinded as provided in\nsubdivision five of this section. A copy of such resolution shall be\nfiled with the body, officer or employee that computes the tax r
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