Extends the limitations on the shift between classes of taxable property in the town of Orangetown, county of Rockland for the 2022--2023 assessment rolls.
STATE OF NEW YORK
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10380
IN ASSEMBLY
May 13, 2022
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Introduced by COMMITTEE ON RULES -- (at request of M. of A. Lawler) --
read once and referred to the Committee on Real Property Taxation
AN ACT to amend the real property tax law, in relation to extending
limitations on the shift between classes of taxable property in the
town of Orangetown, county of Rockland
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Subparagraph (xix) of paragraph (a) of subdivision 3 of
2 section 1903 of the real property tax law, as amended by chapter 346 of
3 the laws of 2021, is amended to read as follows:
4 (xix) Notwithstanding any other provision of law, in an approved
5 assessing unit in the town of Orangetown, county of Rockland and for
6 current base proportions to be determined by taxes based on such
7 approved assessing unit's two thousand eighteen--two thousand nineteen,
8 two thousand nineteen--two thousand twenty, two thousand twenty--two
9 thousand twenty-one [and] , two thousand twenty-one--two thousand twen-
10 ty-two and two thousand twenty-two--two thousand twenty-three assessment
11 rolls, the current base proportion of any class shall not exceed the
12 adjusted base proportion or adjusted proportion, whichever is appropri-
13 ate, of the immediately preceding year, by more than one percent,
14 provided that such approved assessing unit has passed a local law, ordi-
15 nance or resolution providing therefor. Where the computation of current
16 base proportions would otherwise produce such result, the current base
17 proportion of such class or classes shall be limited to such one percent
18 increase and the legislative body of such approved assessing unit shall
19 alter the current base proportion of either class so that the sum of the
20 current base proportions equals one.
21 § 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD15812-01-2
