Bill Text: NY S05980 | 2021-2022 | General Assembly | Introduced

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Bill Title: Relates to the determination of adjusted base proportions in certain special assessing units which are not cities.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2022-01-05 - REFERRED TO LOCAL GOVERNMENT [S05980 Detail]

Download: New_York-2021-S05980-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                          5980

                               2021-2022 Regular Sessions

                    IN SENATE

                                     March 24, 2021
                                       ___________

        Introduced  by Sen. KAMINSKY -- 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  determi-
          nation of adjusted base proportions in certain special assessing units
          which are not cities

          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. This act shall take effect immediately.



         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD09889-01-1