STATE OF NEW YORK
________________________________________________________________________
3327--A
2023-2024 Regular Sessions
IN ASSEMBLY
February 2, 2023
___________
Introduced by M. of A. WEPRIN -- read once and referred to the Committee
on Real Property Taxation -- committee discharged, bill amended,
ordered reprinted as amended and recommitted to said committee
AN ACT to amend the real property tax law, in relation to the determi-
nation of adjusted base proportions in special assessing units which
are cities
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 (ll) to read as follows:
3 (ll) Notwithstanding the provisions of paragraph (c) of this subdivi-
4 sion to the contrary, in a special assessing unit which is a city and
5 for current base proportions to be determined in such special assessing
6 unit's fiscal year two thousand twenty-four, the percent increase of the
7 current base proportion of any class over the adjusted base proportion
8 or adjusted proportions, whichever is appropriate, of the immediately
9 preceding year shall be determined by the local legislative body of such
10 special assessing unit, provided that such percent increase shall be no
11 more than five percent, and provided further, that the local legislative
12 body shall make such determination by November first, two thousand twen-
13 ty-three.
14 § 2. In the event the special assessing unit which is a city has sent
15 out real property tax bills for its fiscal year 2024 before this act
16 shall have become a law, the city shall take such actions as are neces-
17 sary, consistent with applicable state and local law, to effect the
18 provisions of section one of this act, including, but not limited to,
19 revising the current base proportions and adjusted base proportions,
20 resetting the real property tax rates and sending amended real property
21 tax bills. Provided, however, that nothing in this act shall be deemed
22 to affect the obligation of any taxpayer with respect to the payment of
23 any installment of real property tax for such fiscal year which was due
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD01623-02-3
A. 3327--A 2
1 and payable prior to the date such amended real property tax bills are
2 sent; for this purpose, such obligations shall be determined in accord-
3 ance with the applicable provisions of law that were in effect imme-
4 diately prior to the effective date of this act, and such city shall be
5 authorized to determine the date on which amended bills are to be sent
6 and the installments of real property tax which are to be reflected
7 therein.
8 § 3. This act shall take effect immediately.
