Bill Text: NY S07557 | 2019-2020 | General Assembly | Introduced

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Bill Title: Adjusts base proportions for the 2020-2021 assessment rolls and adjusts the base proportion in approved assessing units in Nassau county for the 2020 assessment roll.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2020-01-27 - REFERRED TO LOCAL GOVERNMENT [S07557 Detail]

Download: New_York-2019-S07557-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                          7557

                    IN SENATE

                                    January 27, 2020
                                       ___________

        Introduced  by Sen. KAMINSKY -- read twice and ordered printed, and when
          printed to be committed to the Committee on Local Government

        AN ACT to amend the real property tax law, in relation to adjusting 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. Subparagraph (iv) of paragraph  (a)  of  subdivision  3  of
     2  section  1903  of the real property tax law, as amended by chapter 12 of
     3  the laws of 2019, is amended to read as follows:
     4    (iv) Notwithstanding any  other  provision  of  law,  in  an  approved
     5  assessing unit in the county of Suffolk and for current base proportions
     6  to  be  determined  by taxes based on such approved assessing unit's two
     7  thousand three - two thousand four, two thousand  four  -  two  thousand
     8  five  and  two  thousand  five  - two thousand six assessment rolls, the
     9  current base proportion of any class shall not exceed the adjusted  base
    10  proportion  or  adjusted  proportion,  whichever  is appropriate, of the
    11  immediately preceding year by more than two percent, or in the  case  of
    12  the  two thousand five--two thousand six, two thousand six--two thousand
    13  seven, two thousand seven--two thousand eight, two  thousand  eight--two
    14  thousand  nine, two thousand twelve--two thousand thirteen, two thousand
    15  thirteen--two thousand fourteen,  two  thousand  fourteen--two  thousand
    16  fifteen,  two  thousand  fifteen--two  thousand  sixteen,  two  thousand
    17  sixteen--two thousand seventeen, two  thousand  seventeen--two  thousand
    18  eighteen,  two thousand eighteen--two thousand nineteen, [and] two thou-
    19  sand nineteen--two thousand twenty, and two thousand  twenty--two  thou-
    20  sand  twenty-one assessment rolls, one percent. Where the computation of
    21  current base  proportions  would  otherwise  produce  such  result,  the
    22  current  base  proportion  of  such class or classes shall be limited to
    23  such two percent or one percent increase whichever  is  applicable,  and
    24  the  legislative  body  of  such approved assessing unit shall alter the
    25  current base proportion of either class so that the sum of  the  current
    26  base proportions equals one.

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD14605-01-9
        S. 7557                             2

     1    §  2. Paragraph (a) of subdivision 3 of section 1903 of the real prop-
     2  erty tax law is amended by adding a new subparagraph (xxii) to  read  as
     3  follows:
     4    (xxii)  Notwithstanding  any  other  provision  of law, in an approved
     5  assessing unit in the county of Nassau and for current base  proportions
     6  to  be  determined  by taxes based on such approved assessing unit's two
     7  thousand twenty roll, the current base proportion of any class shall not
     8  exceed the adjusted base proportion or adjusted proportion, whichever is
     9  appropriate, of  the  immediately  preceding  year,  by  more  than  one
    10  percent,  provided  that such approved assessing unit has passed a local
    11  law, ordinance or resolution providing therefor. Where  the  computation
    12  of  current  base  proportions  would otherwise produce such result, the
    13  current base proportion of such class or classes  shall  be  limited  to
    14  such  one  percent  increase  and  the legislative body of such approved
    15  assessing unit shall alter the current base proportion of  either  class
    16  so that the sum of the current base proportions equals one.
    17    §  3.  This act shall take effect immediately; provided, however, that
    18  section one of this act shall apply to the levy of taxes  based  on  the
    19  2019 and 2020 assessment rolls in a special assessing unit that is not a
    20  city  and  that section two of this act shall apply to the levy of taxes
    21  based on the 2019 and 2020 assessment rolls in approved assessing  units
    22  in  the  county of Nassau that pass a local law, ordinance or resolution
    23  to adopt these provisions.