Bill Text: NY A10270 | 2023-2024 | General Assembly | Introduced
Bill Title: Relates to base proportions in assessing units in Nassau and Suffolk counties for 2024--2025.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced) 2024-05-30 - ordered to third reading rules cal.293 [A10270 Detail]
Download: New_York-2023-A10270-Introduced.html
STATE OF NEW YORK ________________________________________________________________________ 10270 IN ASSEMBLY May 15, 2024 ___________ Introduced by COMMITTEE ON RULES -- (at request of 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 base proportions in assessing units in Nassau and Suffolk counties 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 a new paragraph (mm) to read as follows: 3 (mm) Notwithstanding the provisions of paragraph (c) of this subdivi- 4 sion to the contrary, in a special assessing unit that is not a city and 5 for current base proportions to be determined by taxes based on such 6 special assessing unit's two thousand twenty-four assessment roll, the 7 current base proportion of any class shall not exceed the adjusted base 8 proportion or adjusted proportion, whichever is appropriate, of the 9 immediately preceding year by more than one percent. Where the computa- 10 tion performed pursuant to paragraph (b) of this subdivision would 11 otherwise produce such result, the current base proportion of such class 12 or classes shall be limited to such one percent increase and the legis- 13 lative body of such special assessing unit shall alter the current base 14 proportion of any or all remaining classes so that the sum of the 15 current base proportions equals one. 16 § 2. Subparagraph (iv) of paragraph (a) of subdivision 3 of section 17 1903 of the real property tax law, as amended by chapter 488 of the laws 18 of 2023, is amended to read as follows: 19 (iv) Notwithstanding any other provision of law, in an approved 20 assessing unit in the county of Suffolk and for current base proportions 21 to be determined by taxes based on such approved assessing unit's two 22 thousand three - two thousand four, two thousand four - two thousand 23 five and two thousand five - two thousand six assessment rolls, the 24 current base proportion of any class shall not exceed the adjusted base 25 proportion or adjusted proportion, whichever is appropriate, of the 26 immediately preceding year by more than two percent, or in the case of 27 the two thousand five--two thousand six, two thousand six--two thousand 28 seven, two thousand seven--two thousand eight, two thousand eight--two EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD15618-01-4A. 10270 2 1 thousand nine, two thousand twelve--two thousand thirteen, two thousand 2 thirteen--two thousand fourteen, two thousand fourteen--two thousand 3 fifteen, two thousand fifteen--two thousand sixteen, two thousand 4 sixteen--two thousand seventeen, two thousand seventeen--two thousand 5 eighteen, two thousand eighteen--two thousand nineteen, two thousand 6 nineteen--two thousand twenty, two thousand twenty--two thousand twen- 7 ty-one, two thousand twenty-one--two thousand twenty-two, two thousand 8 twenty-two--two thousand twenty-three, [and] two thousand twenty-three- 9 -two thousand twenty-four, and two thousand twenty-four--two thousand 10 twenty-five assessment rolls, one percent. Where the computation of 11 current base proportions would otherwise produce such result, the 12 current base proportion of such class or classes shall be limited to 13 such two percent or one percent increase whichever is applicable, and 14 the legislative body of such approved assessing unit shall alter the 15 current base proportion of either class so that the sum of the current 16 base proportions equals one. 17 § 3. Paragraph (a) of subdivision 3 of section 1903 of the real prop- 18 erty tax law is amended by adding a new subparagraph (xxvi) to read as 19 follows: 20 (xxvi) Notwithstanding any other provision of law, in an approved 21 assessing unit in the county of Nassau and for current base proportions 22 to be determined by taxes based on such approved assessing unit's two 23 thousand twenty-four assessment roll, the current base proportion of any 24 class shall not exceed the adjusted base proportion or adjusted propor- 25 tion, whichever is appropriate, of the immediately preceding year, by 26 more than one percent, provided that such approved assessing unit has 27 passed a local law, ordinance or resolution providing therefor. Where 28 the computation of current base proportions would otherwise produce such 29 result, the current base proportion of such class or classes shall be 30 limited to such one percent increase and the legislative body of such 31 approved assessing unit shall alter the current base proportion of 32 either class so that the sum of the current base proportions equals one. 33 § 4. This act shall take effect immediately; provided, however, that 34 paragraph (mm) of subdivision1 of section 1803-a of the real property 35 tax law, as added by section one of this act, shall apply to the levy of 36 taxes based on the 2024 assessment roll in a special assessing unit that 37 is not a city and that subparagraph (xxvi) of paragraph (a) of subdivi- 38 sion 3 of section 1903 of the real property tax law, as added by section 39 three of this act, shall apply to the levy of taxes based on the 2024 40 assessment roll in approved assessing units in the county of Nassau that 41 pass a local law, ordinance or resolution to adopt these provisions.
