Bill Text: NY S06021 | 2021-2022 | General Assembly | Amended
Bill Title: Relates to base proportions in assessing units in Nassau county.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2021-06-01 - SUBSTITUTED BY A7094 [S06021 Detail]
Download: New_York-2021-S06021-Amended.html
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. LBD09849-06-1S. 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.
