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S08046 Summary:

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S08046 Committee Votes:

S08046 Floor Votes:

S08046 Text:

 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                          8046
 
                    IN SENATE
 
                                      June 7, 2016
                                       ___________
 
        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 (bb) to read as follows:
     3    (bb) 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  sixteen  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 266 of the laws
    18  of 2015, 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
    23  five and two thousand five - two  thousand  six  assessment  rolls,  the
    24  current  base proportion of any class shall not exceed the adjusted base
    25  proportion or adjusted proportion,  whichever  is  appropriate,  of  the
 
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD15553-01-6
        S. 8046                             2
 
     1  immediately  preceding  year by more than two percent, or in the case of
     2  the two thousand five--two thousand six, two thousand six--two  thousand
     3  seven,  two  thousand seven--two thousand eight, two thousand eight--two
     4  thousand  nine, two thousand twelve--two thousand thirteen, two thousand
     5  thirteen--two thousand fourteen,  two  thousand  fourteen--two  thousand
     6  fifteen, [and] two thousand fifteen--two thousand sixteen, and two thou-
     7  sand  sixteen--two  thousand  seventeen  assessment  rolls, one percent.
     8  Where the  computation  of  current  base  proportions  would  otherwise
     9  produce such result, the current base proportion of such class or class-
    10  es shall be limited to such two percent or one percent increase whichev-
    11  er  is  applicable,  and the legislative body of such approved assessing
    12  unit shall alter the current base proportion of either class so that the
    13  sum of the current base proportions equals one.
    14    § 3. Paragraph (a) of subdivision 3 of section 1903 of the real  prop-
    15  erty  tax  law is amended by adding a new subparagraph (xvii) to read as
    16  follows:
    17    (xvii) Notwithstanding any other provision  of  law,  in  an  approved
    18  assessing  unit in the county of Nassau and for current base proportions
    19  to be determined by taxes based on such approved  assessing  unit's  two
    20  thousand  sixteen  roll,  the current base proportion of any class shall
    21  not exceed the adjusted base proportion or adjusted proportion, whichev-
    22  er is appropriate, of the immediately preceding year, by more  than  one
    23  percent,  provided  that such approved assessing unit has passed a local
    24  law, ordinance or resolution providing therefor. Where  the  computation
    25  of  current  base  proportions  would otherwise produce such result, the
    26  current base proportion of such class or classes  shall  be  limited  to
    27  such  one  percent  increase  and  the legislative body of such approved
    28  assessing unit shall alter the current base proportion of  either  class
    29  so that the sum of the current base proportions equals one.
    30    §  4.  This act shall take effect immediately; provided, however, that
    31  section one of this act shall apply to the levy of taxes  based  on  the
    32  2016  assessment roll in a special assessing unit that is not a city and
    33  that section three of this act shall apply to the levy of taxes based on
    34  the 2016 assessment roll in approved assessing units in  the  county  of
    35  Nassau  that  pass  a  local law, ordinance or resolution to adopt these
    36  provisions.