§ 1905. Commissioner adjustments for assessment rolls completed prior\nto nineteen hundred ninety. 1. Certification. (a) Not later than the\nsixth assessment roll following the first assessment roll for which the\nsame homestead base proportions and non-homestead base proportions are\neffective in any approved assessing unit or eligible non-assessing unit\nvillage and not less than once in every three subsequent years, the\ncommissioner shall certify to the chief executive officer of such\napproved assessing unit or eligible non-assessing unit village and to\nthe appropriate fiscal officer of each county and school district in\nwhich such approved assessing unit is included, adjusted homestead base\nproportions and adjusted non-homestead base proportions. The\ncommissioner shall also certify to the executive officer of such\nassessing unit or eligible non-assessing unit village the current\npercentages determined pursuant to subdivision three of this section and\nused in calculating such proportions. Such certifications shall be made\nno later than thirty days prior to the last date provided by law for the\nlevy of taxes in each such approved assessing unit, eligible\nnon-assessing unit village, county or school district.\n (b) If it is made to appear to the commissioner by a statement of the\nassessors of an approved assessing unit, subscribed and affirmed by them\nas true under the penalties of perjury, that there has been a change in\nexcess of ten percent in the percentage that the estimated taxable\nmarket value of the homestead class constitutes of the total estimated\ntaxable market value of all real property in such assessing unit or\neligible non-assessing unit village or in any portion thereof since\ncertification of the most recent homestead base proportions and\nnon-homestead base proportions or adjusted homestead base proportions\nand adjusted non-homestead base proportions, the commissioner shall\ncertify adjusted homestead base proportions and adjusted non-homestead\nbase proportions and current percentages for such assessing unit,\neligible non-assessing unit village, or portion thereof in accordance\nwith the provisions of this section.\n (c) In the case of an approved assessing unit which has completed a\nrevaluation prior to the effective date of this section, the\ncommissioner shall certify adjusted homestead base proportions and\nadjusted non-homestead base proportions and current percentages for the\nfirst roll to which the provisions of section nineteen hundred three of\nthis article shall apply.\n 2. Base percentage. The commissioner shall compute for each such\napproved assessing unit or eligible non-assessing unit village and for\neach portion thereof the percentage that the estimated taxable market\nvalue of each of the homestead class and non-homestead class constitute\nof the total estimated taxable market value of all real property. Such\nbase percentage shall be computed on the basis of the assessed\nvaluations on the first assessment roll containing the revaluation or\nupdate which is the basis for the certification or recertification of\nsuch assessing unit as an approved assessing unit, except that:\n (a) in the case of approved assessing units which completed\nrevaluation programs prior to the effective date of this section, such\nbase percentage shall be computed on the basis of the first assessment\nroll which incorporated such revaluation;\n (b) in the case of eligible non-assessing unit villages, such base\npercentage shall be computed from the assessments on the village portion\nof the first town assessment roll containing revaluation assessments and\nused for the levy of village taxes; and\n (c) in the case of recertified approved assessing units which adopt\nlocal laws pursuant to subparagraph (ii) of paragraph (a) of subdivision\ntwo of section nineteen hundred three of this article, such base\npercentage shall be computed from the assessed valuations on the first\nassessment ro
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