STATE OF NEW YORK
________________________________________________________________________
4391
2025-2026 Regular Sessions
IN ASSEMBLY
February 4, 2025
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Introduced by M. of A. P. CARROLL -- 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 Clarkstown, 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 (xx) of paragraph (a) of subdivision 3 of
2 section 1903 of the real property tax law, as amended by chapter 130 of
3 the laws of 2024, is amended to read as follows:
4 (xx) Notwithstanding any other provision of law, in an approved
5 assessing unit in the town of Clarkstown, county of Rockland and for
6 current base proportions to be determined by taxes based on such
7 approved assessing unit's two thousand seventeen--two thousand eighteen,
8 two thousand eighteen--two thousand nineteen, two thousand nineteen--two
9 thousand twenty, two thousand twenty--two thousand twenty-one, two thou-
10 sand twenty-one--two thousand twenty-two, two thousand twenty-two--two
11 thousand twenty-three, the two thousand twenty-three--two thousand twen-
12 ty-four, [and] two thousand twenty-four--two thousand twenty-five, and
13 two thousand twenty-five--two thousand twenty-six assessment rolls, the
14 current base proportion of any class shall not exceed the adjusted base
15 proportion or adjusted proportion, whichever is appropriate, of the
16 immediately preceding year, by more than one percent, provided that such
17 approved assessing unit has passed a local law, ordinance or resolution
18 providing therefor. Where the computation of current base proportions
19 would otherwise produce such result, the current base proportion of such
20 class or classes shall be limited to such one percent increase and the
21 legislative body of such approved assessing unit shall alter the current
22 base proportion of either class so that the sum of the current base
23 proportions equals one.
24 § 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD08483-01-5
