Bill Text: NY S07360 | 2023-2024 | General Assembly | Introduced

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Bill Title: Extends limitations on the shift between classes of taxable property in the town of Clarkstown, county of Rockland for 2023--2024.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced) 2023-05-31 - SUBSTITUTED BY A7399 [S07360 Detail]

Download: New_York-2023-S07360-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                          7360

                               2023-2024 Regular Sessions

                    IN SENATE

                                      May 19, 2023
                                       ___________

        Introduced  by  Sen.  WEBER  -- 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  extending
          limitations  on  the  shift between classes of taxable property in the
          town of Clarkstown, county of Rockland

          The People of the State of New York, represented in Senate and  Assem-
        bly, do enact as follows:

     1    Section  1.  Subparagraph  (xx)  of  paragraph (a) of subdivision 3 of
     2  section 1903 of the real property tax law, as amended by chapter 273  of
     3  the laws of 2022, is amended to read as follows:
     4    (xx)  Notwithstanding  any  other  provision  of  law,  in an approved
     5  assessing unit in the town of Clarkstown, county  of  Rockland  and  for
     6  current  base  proportions  to  be  determined  by  taxes  based on such
     7  approved assessing unit's two thousand seventeen--two thousand eighteen,
     8  two thousand eighteen--two thousand nineteen, two thousand nineteen--two
     9  thousand twenty, two thousand twenty--two thousand twenty-one, two thou-
    10  sand twenty-one--two thousand twenty-two, [and the] two  thousand  twen-
    11  ty-two--two  thousand  twenty-three, and the two thousand twenty-three--
    12  two thousand twenty-four assessment rolls, the current  base  proportion
    13  of  any  class shall not exceed the adjusted base proportion or adjusted
    14  proportion, whichever is appropriate, of the immediately preceding year,
    15  by more than one percent, provided that such approved assessing unit has
    16  passed a local law, ordinance or resolution  providing  therefor.  Where
    17  the computation of current base proportions would otherwise produce such
    18  result,  the  current  base proportion of such class or classes shall be
    19  limited to such one percent increase and the legislative  body  of  such
    20  approved  assessing  unit  shall  alter  the  current base proportion of
    21  either class so that the sum of the current base proportions equals one.
    22    § 2. This act shall take effect immediately.

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD11581-01-3