Requires the level of assessment for state equalization rates for the Farmingdale union free school district and the Amityville union free school districts which are located in the same town, but in different counties, to be calculated at the same time and on a regular basis.
NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A8021
SPONSOR: O'Pharrow TITLE OF BILL:
An act relating to the establishment of certain state equalization rates
for the Farmingdale union free school district and the Amityville union
free school districts
PURPOSE OR GENERAL IDEA OF BILL:
Relates to the establishment of state equalization rates for the Farm-
ingdale union free school district and the Amityville union free school
districts
SUMMARY OF PROVISIONS:
N/A
DIFFERENCE BETWEEN ORIGINAL AND AMENDED VERSION (IF APPLICABLE):
N/A
JUSTIFICATION:
Residents in parts of the Farmingdale and Amityville Union Free School
Districts, located within the Town of Babylon, have faced significant
increases in property taxes due to recent changes in equalization rotes
set by New York State. While Nassau County's equalization rate remained
stable, the Town of Babylon's rate was lowered, resulting in a
disproportionate shift of school tax levies onto Babylon residents.
It's noteworthy that the Town of Babylon covers a substantial portion of
Suffolk County and a smaller segment of Nassau County.
Here's a closer look at the financial impact: In the Farmingdale School
District, Babylon residents faced a collective increase of approximately
$5 million in school taxes, while Nassau County residents saw a corre-
sponding decrease of around $1 million. Similarly, in the Amityville
School District, Babylon residents experienced a collective increase of
approximately $3 million, with Nassau County residents benefiting from a
decrease in their tax burden.
This situation leaves local jurisdictions without the authority to alle-
viate the issue since it falls under state jurisdiction. Between 2023
and 2024, the Town of Babylon's fair market value rose significantly-ap-
proximately $300 million-resulting in a tax shift from 22% to 25% of the
total levy. In stark contrast, Nassau County's equalization rate
remained virtually unchanged during this same period, exacerbating the
tax burden on Babylon residents. While tax fluctuations are historically
common, the magnitude of this shift is unprecedented in recent memory.
The resulting uproar among constituents in District 11 underscores the
urgency of addressing this matter. The purpose of this proposed bill is
straightforward: to lower property taxes for Town of Babylon residents
to align with those of the Town of Oyster Bay in Nassau County for the
next two years.
This will provide the state with necessary time to evaluate and estab-
lish a fair and equitable equalization rate for both townships. By
taking this action, we can ensure that residents are not unjustly
burdened while a comprehensive assessment is conducted, ultimately
fostering a fairer taxation system for all.
PRIOR LEGISLATIVE HISTORY:
N/A
FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS:
To be determined.
EFFECTIVE DATE:
This act shall take effect immediately.
STATE OF NEW YORK
________________________________________________________________________
8021
2025-2026 Regular Sessions
IN ASSEMBLY
April 22, 2025
___________
Introduced by M. of A. O'PHARROW -- read once and referred to the
Committee on Real Property Taxation
AN ACT relating to the establishment of certain state equalization rates
for the Farmingdale union free school district and the Amityville
union free school districts
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. The Farmingdale union free school district and the Amity-
2 ville union free school districts located in both the town of Babylon,
3 county of Suffolk, and in the town of Oyster Bay, county of Nassau shall
4 update and calculate the level of assessment pursuant to article 16 of
5 the real property tax law and article 18 of the real property tax law at
6 the same time and on a regular basis.
7 § 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD11591-01-5
