STATE OF NEW YORK ________________________________________________________________________ 7361 2023-2024 Regular Sessions IN SENATE May 19, 2023 ___________ Introduced by Sen. THOMAS -- 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 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 (ll) to read as follows: 3 (ll) 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-three 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 chapter 536 of the laws 18 of 2022, is amended to read as follows: 19 (iv) Notwithstanding any other provision of law, in an approved 20 assessing unit in the county of Suffolk and for current base proportions 21 to be determined by taxes based on such approved assessing unit's two 22 thousand three - two thousand four, two thousand four - two thousand 23 five and two thousand five - two thousand six assessment rolls, the 24 current base proportion of any class shall not exceed the adjusted base 25 proportion or adjusted proportion, whichever is appropriate, of the EXPLANATION--Matter in italics (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD11293-01-3
S. 7361 2 1 immediately preceding year by more than two percent, or in the case of 2 the two thousand five--two thousand six, two thousand six--two thousand 3 seven, two thousand seven--two thousand eight, two thousand eight--two 4 thousand nine, two thousand twelve--two thousand thirteen, two thousand 5 thirteen--two thousand fourteen, two thousand fourteen--two thousand 6 fifteen, two thousand fifteen--two thousand sixteen, two thousand 7 sixteen--two thousand seventeen, two thousand seventeen--two thousand 8 eighteen, two thousand eighteen--two thousand nineteen, two thousand 9 nineteen--two thousand twenty, two thousand twenty--two thousand twen- 10 ty-one, two thousand twenty-one--two thousand twenty-two, [and] two 11 thousand twenty-two--two thousand twenty-three, and two thousand twen- 12 ty-three--two thousand twenty-four assessment rolls, one percent. Where 13 the computation of current base proportions would otherwise produce such 14 result, the current base proportion of such class or classes shall be 15 limited to such two percent or one percent increase whichever is appli- 16 cable, and the legislative body of such approved assessing unit shall 17 alter the current base proportion of either class so that the sum of the 18 current base proportions equals one. 19 § 3. Paragraph (a) of subdivision 3 of section 1903 of the real prop- 20 erty tax law is amended by adding a new subparagraph (xxv) to read as 21 follows: 22 (xxv) Notwithstanding any other provision of law, in an approved 23 assessing unit in the county of Nassau and for current base proportions 24 to be determined by taxes based on such approved assessing unit's two 25 thousand twenty-three assessment roll, the current base proportion of 26 any class shall not exceed the adjusted base proportion or adjusted 27 proportion, whichever is appropriate, of the immediately preceding year, 28 by more than one percent, provided that such approved assessing unit has 29 passed a local law, ordinance or resolution providing therefor. Where 30 the computation of current base proportions would otherwise produce such 31 result, the current base proportion of such class or classes shall be 32 limited to such one percent increase and the legislative body of such 33 approved assessing unit shall alter the current base proportion of 34 either class so that the sum of the current base proportions equals one. 35 § 4. This act shall take effect immediately; provided, however, that 36 section one of this act shall apply to the levy of taxes based on the 37 2023 assessment roll in a special assessing unit that is not a city and 38 that section three of this act shall apply to the levy of taxes based on 39 the 2023 assessment roll in approved assessing units in the county of 40 Nassau that pass a local law, ordinance or resolution to adopt these 41 provisions.