Bill Text: NY S06626 | 2017-2018 | General Assembly | Introduced

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Bill Title: Relates to the determination of adjusted base proportions in special assessing units which are cities; provides that the current base proportion of any class shall not exceed the adjusted base proportion or adjusted proportion, whichever is appropriate, of the immediately preceding year.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2017-06-21 - SUBSTITUTED BY A8323 [S06626 Detail]

Download: New_York-2017-S06626-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________
                                          6626
                               2017-2018 Regular Sessions
                    IN SENATE
                                      June 7, 2017
                                       ___________
        Introduced  by  Sen.  GOLDEN -- 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  the  determi-
          nation  of  adjusted base proportions in special assessing units which
          are cities for the fiscal year two thousand eighteen
          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 (cc) to read as follows:
     3    (cc) Notwithstanding the provisions of paragraph (c) of this  subdivi-
     4  sion  to  the  contrary, in a special assessing unit which is a city and
     5  for current base proportions to be determined in such special  assessing
     6  unit's fiscal year two thousand eighteen, the current base proportion of
     7  any  class  shall  not  exceed  the adjusted base proportion or adjusted
     8  proportion, whichever is appropriate, of the immediately preceding year.
     9  Where the computation performed pursuant to paragraph (b) of this subdi-
    10  vision would otherwise produce such result, the current base  proportion
    11  of such class or classes shall be limited to a zero percent increase and
    12  the  legislative  body  of  such  special assessing unit shall alter the
    13  current base proportion of any or all remaining classes so that the  sum
    14  of the current base proportions equals one.
    15    §  2. In the event the special assessing unit which is a city has sent
    16  out real property tax bills for its fiscal year  2018  before  this  act
    17  shall  have become a law, the city shall take such actions as are neces-
    18  sary, consistent with applicable state and  local  law,  to  effect  the
    19  provisions  of  section  one of this act, including, but not limited to,
    20  revising the current base proportions  and  adjusted  base  proportions,
    21  resetting  the real property tax rates and sending amended real property
    22  tax bills. Provided, however, that nothing herein  shall  be  deemed  to
    23  affect the obligation of any taxpayer with respect to the payment of any
    24  installment  of real property tax for such fiscal year which was due and
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD13107-01-7
        S. 6626                             2
     1  payable prior to the date such amended real property tax bills are sent;
     2  for this purpose, such obligations shall  be  determined  in  accordance
     3  with  the  applicable  provisions of law that were in effect immediately
     4  prior  to the effective date of this act, and such city shall be author-
     5  ized to determine the date on which amended bills are to be sent and the
     6  installments of real property tax which are to be reflected therein.
     7    § 3. This act shall take effect immediately.