STATE OF NEW YORK
________________________________________________________________________
6021--B
2021-2022 Regular Sessions
IN SENATE
March 29, 2021
___________
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 -- reported favorably from said commit-
tee and committed to the Committee on Finance -- 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 base
proportions in 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 (jj) to read as follows:
3 (jj) 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 twenty-one 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 section 2 of item MMM
18 of subpart B of part XXX of chapter 58 of the laws of 2020, is amended
19 to read as follows:
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD09849-06-1
S. 6021--B 2
1 (iv) Notwithstanding any other provision of law, in an approved
2 assessing unit in the county of Suffolk and for current base proportions
3 to be determined by taxes based on such approved assessing unit's two
4 thousand three - two thousand four, two thousand four - two thousand
5 five and two thousand five - two thousand six assessment rolls, the
6 current base proportion of any class shall not exceed the adjusted base
7 proportion or adjusted proportion, whichever is appropriate, of the
8 immediately preceding year by more than two percent, or in the case of
9 the two thousand five--two thousand six, two thousand six--two thousand
10 seven, two thousand seven--two thousand eight, two thousand eight--two
11 thousand nine, two thousand twelve--two thousand thirteen, two thousand
12 thirteen--two thousand fourteen, two thousand fourteen--two thousand
13 fifteen, two thousand fifteen--two thousand sixteen, two thousand
14 sixteen--two thousand seventeen, two thousand seventeen--two thousand
15 eighteen, two thousand eighteen--two thousand nineteen, two thousand
16 nineteen--two thousand twenty, [and] two thousand twenty--two thousand
17 twenty-one, and two thousand twenty-one--two thousand twenty-two assess-
18 ment rolls, one percent. Where the computation of current base
19 proportions would otherwise produce such result, the current base
20 proportion of such class or classes shall be limited to such two percent
21 or one percent increase whichever is applicable, and the legislative
22 body of such approved assessing unit shall alter the current base
23 proportion of either class so that the sum of the current base
24 proportions equals one.
25 § 3. Paragraph (a) of subdivision 3 of section 1903 of the real prop-
26 erty tax law is amended by adding a new subparagraph (xxiii) to read as
27 follows:
28 (xxiii) Notwithstanding any other provision of law, in an approved
29 assessing unit in the county of Nassau and for current base proportions
30 to be determined by taxes based on such approved assessing unit's two
31 thousand twenty-one assessment roll, the current base proportion of any
32 class shall not exceed the adjusted base proportion or adjusted propor-
33 tion, whichever is appropriate, of the immediately preceding year, by
34 more than one percent, provided that such approved assessing unit has
35 passed a local law, ordinance or resolution providing therefor. Where
36 the computation of current base proportions would otherwise produce such
37 result, the current base proportion of such class or classes shall be
38 limited to such one percent increase and the legislative body of such
39 approved assessing unit shall alter the current base proportion of
40 either class so that the sum of the current base proportions equals one.
41 § 4. This act shall take effect immediately; provided, however, that
42 section one of this act shall apply to the levy of taxes based on the
43 2021 assessment roll in a special assessing unit that is not a city and
44 that section three of this act shall apply to the levy of taxes based on
45 the 2021 assessment roll in approved assessing units in the county of
46 Nassau that pass a local law, ordinance or resolution to adopt these
47 provisions.
