Bill Text: NY A02851 | 2019-2020 | General Assembly | Introduced
Bill Title: Allows certain special assessing units other than cities to adjust their current base proportions; gives special and approved assessing units the authority to tailor their "cap" to local conditions each year, thereby removing the annual uncertainty; relates to adjusted base proportions for assessment rolls; relates to the base proportion in approved assessing units in Nassau county.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Passed) 2019-02-15 - signed chap.12 [A02851 Detail]
Download: New_York-2019-A02851-Introduced.html
STATE OF NEW YORK ________________________________________________________________________ 2851 2019-2020 Regular Sessions IN ASSEMBLY January 25, 2019 ___________ Introduced by M. of A. LAVINE -- read once and referred to the Committee on Real Property Taxation AN ACT to amend the real property tax law, in relation to allowing certain special assessing units other than cities to adjust their current base proportions, adjusted base proportions for assessment rolls, and the base proportion in approved assessing units in Nassau county The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. Subdivision 1 of section 1803-a of the real property tax 2 law is amended by adding two new paragraphs (ee) and (ff) to read as 3 follows: 4 (ee) Notwithstanding the provisions of paragraph (c) of this subdivi- 5 sion to the contrary, in a special assessing unit that is not a city and 6 for current base proportions determined by taxes based on such special 7 assessing unit's two thousand eighteen assessment roll, the current base 8 proportion of any class shall not exceed the adjusted base proportion or 9 adjusted proportion, whichever is appropriate, of the immediately 10 preceding year by more than one percent. Where the computation performed 11 pursuant to paragraph (b) of this subdivision would otherwise produce 12 such result, the current base proportion of such class or classes shall 13 be limited to such one percent increase and the legislative body of such 14 special assessing unit shall alter the current base proportion of any or 15 all remaining classes so that the sum of the current base proportions 16 equals one. 17 (ff) Notwithstanding the provisions of paragraph (c) of this subdivi- 18 sion to the contrary, in a special assessing unit that is not a city and 19 for current base proportions to be determined by taxes based on such 20 special assessing unit's two thousand nineteen assessment roll, the 21 current base proportion of any class shall not exceed the adjusted base 22 proportion or adjusted proportion, whichever is appropriate, of the EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD07945-03-9A. 2851 2 1 immediately preceding year by more than one percent. Where the computa- 2 tion performed pursuant to paragraph (b) of this subdivision would 3 otherwise produce such result, the current base proportion of such class 4 or classes shall be limited to such one percent increase and the legis- 5 lative body of such special assessing unit shall alter the current base 6 proportion of any or all remaining classes so that the sum of the 7 current base proportions equals one. 8 § 2. Subparagraph (iv) of paragraph (a) of subdivision 3 of section 9 1903 of the real property tax law, as amended by chapter 186 of the laws 10 of 2018, is amended to read as follows: 11 (iv) Notwithstanding any other provision of law, in an approved 12 assessing unit in the county of Suffolk and for current base proportions 13 to be determined by taxes based on such approved assessing unit's two 14 thousand three - two thousand four, two thousand four - two thousand 15 five and two thousand five - two thousand six assessment rolls, the 16 current base proportion of any class shall not exceed the adjusted base 17 proportion or adjusted proportion, whichever is appropriate, of the 18 immediately preceding year by more than two percent, or in the case of 19 the two thousand five--two thousand six, two thousand six--two thousand 20 seven, two thousand seven--two thousand eight, two thousand eight--two 21 thousand nine, two thousand twelve--two thousand thirteen, two thousand 22 thirteen--two thousand fourteen, two thousand fourteen--two thousand 23 fifteen, two thousand fifteen--two thousand sixteen, two thousand 24 sixteen--two thousand seventeen, two thousand seventeen--two thousand 25 eighteen, [and] two thousand eighteen--two thousand nineteen, and two 26 thousand nineteen--two thousand twenty assessment rolls, one percent. 27 Where the computation of current base proportions would otherwise 28 produce such result, the current base proportion of such class or class- 29 es shall be limited to such two percent or one percent increase whichev- 30 er is applicable, and the legislative body of such approved assessing 31 unit shall alter the current base proportion of either class so that the 32 sum of the current base proportions equals one. 33 § 3. Paragraph (a) of subdivision 3 of section 1903 of the real prop- 34 erty tax law is amended by adding two new subparagraphs (xx) and (xxi) 35 to read as follows: 36 (xx) Notwithstanding any other provision of law, in an approved 37 assessing unit in the county of Nassau and for current base proportions 38 determined by taxes based on such approved assessing unit's two thousand 39 eighteen roll, the current base proportion of any class shall not exceed 40 the adjusted base proportion or adjusted proportion, whichever is appro- 41 priate, of the immediately preceding year, by more than one percent, 42 provided that such approved assessing unit has passed a local law, ordi- 43 nance or resolution providing therefor. Where the computation of current 44 base proportions would otherwise produce such result, the current base 45 proportion of such class or classes shall be limited to such one percent 46 increase and the legislative body of such approved assessing unit shall 47 alter the current base proportion of either class so that the sum of the 48 current base proportions equals one. 49 (xxi) Notwithstanding any other provision of law, in an approved 50 assessing unit in the county of Nassau and for current base proportions 51 to be determined by taxes based on such approved assessing unit's two 52 thousand nineteen roll, the current base proportion of any class shall 53 not exceed the adjusted base proportion or adjusted proportion, whichev- 54 er is appropriate, of the immediately preceding year, by more than one 55 percent, provided that such approved assessing unit has passed a local 56 law, ordinance or resolution providing therefor. Where the computationA. 2851 3 1 of current base proportions would otherwise produce such result, the 2 current base proportion of such class or classes shall be limited to 3 such one percent increase and the legislative body of such approved 4 assessing unit shall alter the current base proportion of either class 5 so that the sum of the current base proportions equals one. 6 § 4. This act shall take effect immediately; provided, however, that 7 section one of this act shall apply to the levy of taxes based on the 8 2018 and 2019 assessment rolls in a special assessing unit that is not a 9 city and that section three of this act shall apply to the levy of taxes 10 based on the 2018 and 2019 assessment rolls in approved assessing units 11 in the county of Nassau that pass a local law, ordinance or resolution 12 to adopt these provisions.
