Bill Text: NY S09278 | 2023-2024 | General Assembly | Introduced

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Bill Title: Relates to the determination of adjusted base proportions in special assessing units which are cities.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Passed) 2024-07-25 - SIGNED CHAP.210 [S09278 Detail]

Download: New_York-2023-S09278-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                          9278

                    IN SENATE

                                       May 9, 2024
                                       ___________

        Introduced by Sen. GOUNARDES -- 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 special assessing  units  which
          are 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 (mm) to read as follows:
     3    (mm)  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 twenty-five, the percent increase of the
     7  current base proportion of any class over the adjusted  base  proportion
     8  or  adjusted  proportions,  whichever is appropriate, of the immediately
     9  preceding year shall be determined by the local legislative body of such
    10  special assessing unit, provided that such percent increase shall be  no
    11  more than five percent, and provided further, that the local legislative
    12  body shall make such determination by November first, two thousand twen-
    13  ty-four.
    14    §  2. In the event the special assessing unit which is a city has sent
    15  out real property tax bills for its fiscal year  2025  before  this  act
    16  shall  have become a law, the city shall take such actions as are neces-
    17  sary, consistent with applicable state and  local  law,  to  effect  the
    18  provisions  of  section  one of this act, including, but not limited to,
    19  revising the current base proportions  and  adjusted  base  proportions,
    20  resetting  the real property tax rates and sending amended real property
    21  tax bills. Provided, however, that nothing in this act shall  be  deemed
    22  to  affect the obligation of any taxpayer with respect to the payment of
    23  any installment of real property tax for such fiscal year which was  due
    24  and  payable  prior to the date such amended real property tax bills are
    25  sent; for this purpose, such obligations shall be determined in  accord-
    26  ance  with  the  applicable  provisions of law that were in effect imme-
    27  diately prior to the effective date of this act, and such city shall  be

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD15494-01-4
        S. 9278                             2

     1  authorized  to  determine the date on which amended bills are to be sent
     2  and the installments of real property tax  which  are  to  be  reflected
     3  therein.
     4    § 3. This act shall take effect immediately.