Allows certain special assessing units other than cities to adjust their current base proportions; gives special and approved assessing units the authority to tailor their "cap" to local conditions each year, thereby removing the annual uncertainty; relates to adjusted base proportions for assessment rolls; relates to the base proportion in approved assessing units in Nassau county.
STATE OF NEW YORK
________________________________________________________________________
1891--A
2019-2020 Regular Sessions
IN SENATE
January 17, 2019
___________
Introduced by Sen. KAMINSKY -- read twice and ordered printed, and when
printed to be committed to the Committee on Local Government --
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 allowing
certain special assessing units other than cities to adjust their
current base proportions, adjusted 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. Subdivision 1 of section 1803-a of the real property tax
2 law is amended by adding two new paragraphs (ee) and (ff) to read as
3 follows:
4 (ee) Notwithstanding the provisions of paragraph (c) of this subdivi-
5 sion to the contrary, in a special assessing unit that is not a city and
6 for current base proportions determined by taxes based on such special
7 assessing unit's two thousand eighteen assessment roll, the current base
8 proportion of any class shall not exceed the adjusted base proportion or
9 adjusted proportion, whichever is appropriate, of the immediately
10 preceding year by more than one percent. Where the computation performed
11 pursuant to paragraph (b) of this subdivision would otherwise produce
12 such result, the current base proportion of such class or classes shall
13 be limited to such one percent increase and the legislative body of such
14 special assessing unit shall alter the current base proportion of any or
15 all remaining classes so that the sum of the current base proportions
16 equals one.
17 (ff) Notwithstanding the provisions of paragraph (c) of this subdivi-
18 sion to the contrary, in a special assessing unit that is not a city and
19 for current base proportions to be determined by taxes based on such
20 special assessing unit's two thousand nineteen assessment roll, the
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD07945-02-9
S. 1891--A 2
1 current base proportion of any class shall not exceed the adjusted base
2 proportion or adjusted proportion, whichever is appropriate, of the
3 immediately preceding year by more than one percent. Where the computa-
4 tion performed pursuant to paragraph (b) of this subdivision would
5 otherwise produce such result, the current base proportion of such class
6 or classes shall be limited to such one percent increase and the legis-
7 lative body of such special assessing unit shall alter the current base
8 proportion of any or all remaining classes so that the sum of the
9 current base proportions equals one.
10 § 2. Subparagraph (iv) of paragraph (a) of subdivision 3 of section
11 1903 of the real property tax law, as amended by chapter 186 of the laws
12 of 2018, is amended to read as follows:
13 (iv) Notwithstanding any other provision of law, in an approved
14 assessing unit in the county of Suffolk and for current base proportions
15 to be determined by taxes based on such approved assessing unit's two
16 thousand three - two thousand four, two thousand four - two thousand
17 five and two thousand five - two thousand six assessment rolls, the
18 current base proportion of any class shall not exceed the adjusted base
19 proportion or adjusted proportion, whichever is appropriate, of the
20 immediately preceding year by more than two percent, or in the case of
21 the two thousand five--two thousand six, two thousand six--two thousand
22 seven, two thousand seven--two thousand eight, two thousand eight--two
23 thousand nine, two thousand twelve--two thousand thirteen, two thousand
24 thirteen--two thousand fourteen, two thousand fourteen--two thousand
25 fifteen, two thousand fifteen--two thousand sixteen, two thousand
26 sixteen--two thousand seventeen, two thousand seventeen--two thousand
27 eighteen, [and] two thousand eighteen--two thousand nineteen, and two
28 thousand nineteen--two thousand twenty assessment rolls, one percent.
29 Where the computation of current base proportions would otherwise
30 produce such result, the current base proportion of such class or class-
31 es shall be limited to such two percent or one percent increase whichev-
32 er is applicable, and the legislative body of such approved assessing
33 unit shall alter the current base proportion of either class so that the
34 sum of the current base proportions equals one.
35 § 3. Paragraph (a) of subdivision 3 of section 1903 of the real prop-
36 erty tax law is amended by adding two new subparagraphs (xx) and (xxi)
37 to read as follows:
38 (xx) Notwithstanding any other provision of law, in an approved
39 assessing unit in the county of Nassau and for current base proportions
40 determined by taxes based on such approved assessing unit's two thousand
41 eighteen roll, the current base proportion of any class shall not exceed
42 the adjusted base proportion or adjusted proportion, whichever is appro-
43 priate, of the immediately preceding year, by more than one percent,
44 provided that such approved assessing unit has passed a local law, ordi-
45 nance or resolution providing therefor. Where the computation of current
46 base proportions would otherwise produce such result, the current base
47 proportion of such class or classes shall be limited to such one percent
48 increase and the legislative body of such approved assessing unit shall
49 alter the current base proportion of either class so that the sum of the
50 current base proportions equals one.
51 (xxi) Notwithstanding any other provision of law, in an approved
52 assessing unit in the county of Nassau and for current base proportions
53 to be determined by taxes based on such approved assessing unit's two
54 thousand nineteen roll, the current base proportion of any class shall
55 not exceed the adjusted base proportion or adjusted proportion, whichev-
56 er is appropriate, of the immediately preceding year, by more than one
S. 1891--A 3
1 percent, provided that such approved assessing unit has passed a local
2 law, ordinance or resolution providing therefor. Where the computation
3 of current base proportions would otherwise produce such result, the
4 current base proportion of such class or classes shall be limited to
5 such one percent increase and the legislative body of such approved
6 assessing unit shall alter the current base proportion of either class
7 so that the sum of the current base proportions equals one.
8 § 4. This act shall take effect immediately; provided, however, that
9 section one of this act shall apply to the levy of taxes based on the
10 2018 and 2019 assessment rolls in a special assessing unit that is not a
11 city and that section three of this act shall apply to the levy of taxes
12 based on the 2018 and 2019 assessment rolls in approved assessing units
13 in the county of Nassau that pass a local law, ordinance or resolution
14 to adopt these provisions.
