Bill Text: NY S05622 | 2015-2016 | General Assembly | Introduced
Bill Title: Relates to the allocation of certain real property taxes.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2016-01-06 - REFERRED TO LOCAL GOVERNMENT [S05622 Detail]
Download: New_York-2015-S05622-Introduced.html
S T A T E O F N E W Y O R K
________________________________________________________________________
5622
2015-2016 Regular Sessions
I N S E N A T E
May 20, 2015
___________
Introduced by Sen. MARCELLINO -- read twice and ordered printed, and
when printed to be committed to the Committee on Local Government
AN ACT to amend the real property tax law, in relation to the allocation
of certain real property taxes; and providing for the repeal of such
provisions upon expiration thereof
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
1 Section 1. Paragraph (a) of subdivision 2 of section 1803 of the real
2 property tax law, as amended by chapter 413 of the laws of 2004, is
3 amended to read as follows:
4 (a) For assessment rolls prepared during and after nineteen hundred
5 eighty-two and before nineteen hundred ninety-one, and for assessment
6 rolls prepared after two thousand one for purposes of all county and
7 town special districts and zones of assessment, the legislative body of
8 each special assessing unit shall adjust such base proportions to
9 reflect the addition to the assessment roll of new property, additions
10 to or improvements of existing property or formerly exempt property or
11 the full or partial removal from the roll of property by reason of fire,
12 demolition[,] OR destruction SUBJECT TO PARAGRAPH (B) OF SUBDIVISION
13 FOUR OF SECTION EIGHTEEN HUNDRED THREE-B OF THIS ARTICLE or new
14 exemption or any change in the class designation of any parcel of real
15 property; provided, however, that the legislative body of each special
16 assessing unit may further alter the base proportions, as so adjusted,
17 in accordance with the provisions of paragraph (b) of this subdivision.
18 S 2. Subdivision 5 of section 1803-a of the real property tax law, as
19 added by chapter 143 of the laws of 1989 and as renumbered by chapter
20 440 of the laws of 1993, is amended to read as follows:
21 5. Adjusted base proportions. No later than five days subsequent to
22 the filing of the final assessment roll, the legislative body of each
23 special assessing unit shall adjust such current base proportions to
24 reflect the addition to the assessment roll of new property, additions
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD10636-03-5
S. 5622 2
1 to or improvements of existing property or formerly exempt property or
2 the full or partial removal from the assessment roll of property by
3 reason of fire, demolition[,] OR destruction SUBJECT TO PARAGRAPH (B) OF
4 SUBDIVISION FOUR OF SECTION EIGHTEEN HUNDRED THREE-B OF THIS ARTICLE or
5 new exemption or any change in the class designation of any parcel of
6 real property subsequent to the taxable status date of the latest final
7 assessment roll for which class equalization rates have been finally
8 adopted. The current base proportions so adjusted shall be known as the
9 adjusted base proportions.
10 S 3. Subdivision 4 of section 1803-b of the real property tax law, as
11 added by chapter 143 of the laws of 1989, is amended to read as follows:
12 4. (A) Nothing in section eighteen hundred three, section eighteen
13 hundred three-a or this section of this article shall prevent the entry
14 on the assessment roll of new property, additions to or improvements of
15 existing property or formerly exempt property or the full or partial
16 removal from the roll of property by reason of fire, demolition,
17 destruction or new exemption.
18 (B) THE PROVISIONS OF THIS SUBDIVISION SHALL NOT APPLY TO THE PORTION
19 OF PROPERTY LOCATED WITHIN A SPECIAL ASSESSING UNIT THAT IS NOT A CITY
20 THAT IS OR WAS FORMERLY USED AS UTILITY PROPERTY WHERE SUCH PORTION OF
21 PROPERTY WAS DEMOLISHED DURING THE PERIOD UPON WHICH THE TWO THOUSAND
22 FIFTEEN--TWO THOUSAND SIXTEEN ASSESSMENT ROLL IS BASED.
23 S 4. Subdivision 5 of section 1805 of the real property tax law, as
24 amended by chapter 143 of the laws of 1989, is amended to read as
25 follows:
26 5. Nothing in this section shall prevent placing on the assessment
27 roll new property, additions to or improvements of existing property or
28 formerly exempt property or the full or partial removal from the roll of
29 property by reason of fire, demolition[,] OR destruction SUBJECT TO
30 PARAGRAPH (B) OF SUBDIVISION FOUR OF SECTION EIGHTEEN HUNDRED THREE-B OF
31 THIS ARTICLE or new exemption and such increase or decrease in value
32 shall not be included in the computation of the limitations prescribed
33 by this section. Any parcel which would be assessed at a greater amount
34 but for the provisions of subdivision one or two of this section shall
35 be excluded from any survey or computation made by any body or officer
36 for the purpose of determining a level of assessment to be used in the
37 administrative or judicial review of assessments including, but not
38 limited to, class ratios computed pursuant to paragraph (b) of subdivi-
39 sion one of section twelve hundred two of this chapter, ratios computed
40 by selection of parcels or from actual sales of real property under the
41 provisions of subdivision three of section seven hundred twenty of this
42 chapter, and residential assessment ratios computed pursuant to section
43 seven hundred thirty-eight of this chapter, but not including state
44 equalization rates or class equalization rates. In the event that a
45 parcel appearing on the assessment roll completed in nineteen hundred
46 eighty or any subsequent roll is subdivided or consolidated with anoth-
47 er, such assessor shall make an appropriate allocation of the assessed
48 value of such parcel in the determination of the limitations prescribed
49 in this section.
50 S 5. This act shall take effect immediately and shall expire and be
51 deemed repealed December 31, 2015.
