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S05958 Summary:

S05958 Actions:

S05958 Committee Votes:

S05958 Floor Votes:

S05958 Text:

 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                          5958
 
                               2017-2018 Regular Sessions
 
                    IN SENATE
 
                                       May 8, 2017
                                       ___________
 
        Introduced  by COMMITTEE ON RULES -- read twice and ordered printed, and
          when printed to be committed to the Committee on Rules
 
        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 a new paragraph (cc) to read as follows:
     3    (cc) Notwithstanding the provisions of paragraph (c) of this  subdivi-
     4  sion to the contrary, in a special assessing unit that is not a city and
     5  for  current  base  proportions  to be determined by taxes based on such
     6  special assessing unit's two thousand  seventeen  assessment  roll,  the
     7  current  base proportion of any class shall not exceed the adjusted base
     8  proportion or adjusted proportion,  whichever  is  appropriate,  of  the
     9  immediately  preceding year by more than one percent. Where the computa-
    10  tion performed pursuant to  paragraph  (b)  of  this  subdivision  would
    11  otherwise produce such result, the current base proportion of such class
    12  or  classes shall be limited to such one percent increase and the legis-
    13  lative body of such special assessing unit shall alter the current  base
    14  proportion  of  any  or  all  remaining  classes  so that the sum of the
    15  current base proportions equals one.
    16    § 2. Subparagraph (iv) of paragraph (a) of subdivision  3  of  section
    17  1903  of the real property tax law, as amended by chapter 93 of the laws
    18  of 2016, is amended to read as follows:
    19    (iv) Notwithstanding any  other  provision  of  law,  in  an  approved
    20  assessing unit in the county of Suffolk and for current base proportions
    21  to  be  determined  by taxes based on such approved assessing unit's two
    22  thousand three - two thousand four, two thousand  four  -  two  thousand
 
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD11557-01-7
        S. 5958                             2
 
     1  five  and  two  thousand  five  - two thousand six assessment rolls, the
     2  current base proportion of any class shall not exceed the adjusted  base
     3  proportion  or  adjusted  proportion,  whichever  is appropriate, of the
     4  immediately  preceding  year by more than two percent, or in the case of
     5  the two thousand five--two thousand six, two thousand six--two  thousand
     6  seven,  two  thousand seven--two thousand eight, two thousand eight--two
     7  thousand nine, two thousand twelve--two thousand thirteen, two  thousand
     8  thirteen--two  thousand  fourteen,  two  thousand fourteen--two thousand
     9  fifteen, two thousand fifteen--two thousand sixteen, [and] two  thousand
    10  sixteen--two  thousand  seventeen, and two thousand seventeen--two thou-
    11  sand eighteen assessment rolls, one percent. Where  the  computation  of
    12  current  base  proportions  would  otherwise  produce  such  result, the
    13  current base proportion of such class or classes  shall  be  limited  to
    14  such  two  percent  or one percent increase whichever is applicable, and
    15  the legislative body of such approved assessing  unit  shall  alter  the
    16  current  base  proportion of either class so that the sum of the current
    17  base proportions equals one.
    18    § 3. Paragraph (a) of subdivision 3 of section 1903 of the real  prop-
    19  erty  tax law is amended by adding a new subparagraph (xviii) to read as
    20  follows:
    21    (xviii) Notwithstanding any other provision of  law,  in  an  approved
    22  assessing  unit in the county of Nassau and for current base proportions
    23  to be determined by taxes based on such approved  assessing  unit's  two
    24  thousand  seventeen roll, the current base proportion of any class shall
    25  not exceed the adjusted base proportion or adjusted proportion, whichev-
    26  er is appropriate, of the immediately preceding year, by more  than  one
    27  percent,  provided  that such approved assessing unit has passed a local
    28  law, ordinance or resolution providing therefor. Where  the  computation
    29  of  current  base  proportions  would otherwise produce such result, the
    30  current base proportion of such class or classes  shall  be  limited  to
    31  such  one  percent  increase  and  the legislative body of such approved
    32  assessing unit shall alter the current base proportion of  either  class
    33  so that the sum of the current base proportions equals one.
    34    §  4.  This act shall take effect immediately; provided, however, that
    35  section one of this act shall apply to the levy of taxes  based  on  the
    36  2017  assessment roll in a special assessing unit that is not a city and
    37  that section three of this act shall apply to the levy of taxes based on
    38  the 2017 assessment roll in approved assessing units in  the  county  of
    39  Nassau  that  pass  a  local law, ordinance or resolution to adopt these
    40  provisions.