S T A T E   O F   N E W   Y O R K
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                                  1891--A
 
                        2019-2020 Regular Sessions
 
                             I N  S E N A T E
 
                             January 17, 2019
                                ___________
 
 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
 
 AN ACT to amend the real property  tax  law,  in  relation  to  allowing
   certain  special  assessing  units  other  than cities to adjust their
   current base proportions, adjusted  base  proportions  for  assessment
   rolls,  and  the base proportion in approved assessing units in Nassau
   county
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section  1.  Subdivision  1 of section 1803-a of the real property tax
 law is amended by adding two new paragraphs (ee) and  (ff)  to  read  as
 follows:
   (EE)  NOTWITHSTANDING THE PROVISIONS OF PARAGRAPH (C) OF THIS SUBDIVI-
 SION TO THE CONTRARY, IN A SPECIAL ASSESSING UNIT THAT IS NOT A CITY AND
 FOR CURRENT BASE PROPORTIONS DETERMINED BY TAXES BASED ON  SUCH  SPECIAL
 ASSESSING UNIT'S TWO THOUSAND EIGHTEEN ASSESSMENT ROLL, 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 BY MORE THAN ONE PERCENT. WHERE THE COMPUTATION PERFORMED
 PURSUANT TO PARAGRAPH (B) OF THIS SUBDIVISION  WOULD  OTHERWISE  PRODUCE
 SUCH  RESULT, THE CURRENT BASE PROPORTION OF SUCH CLASS OR CLASSES SHALL
 BE LIMITED TO SUCH ONE PERCENT INCREASE AND THE LEGISLATIVE BODY OF SUCH
 SPECIAL ASSESSING UNIT SHALL ALTER THE CURRENT BASE PROPORTION OF ANY OR
 ALL REMAINING CLASSES SO THAT THE SUM OF THE  CURRENT  BASE  PROPORTIONS
 EQUALS ONE.
   (FF)  NOTWITHSTANDING THE PROVISIONS OF PARAGRAPH (C) OF THIS SUBDIVI-
 SION TO THE CONTRARY, IN A SPECIAL ASSESSING UNIT THAT IS NOT A CITY AND
 FOR CURRENT BASE PROPORTIONS TO BE DETERMINED BY  TAXES  BASED  ON  SUCH
 SPECIAL  ASSESSING  UNIT'S  TWO  THOUSAND  NINETEEN ASSESSMENT ROLL, THE
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD07945-02-9

 S. 1891--A                          2
 
 CURRENT BASE PROPORTION OF ANY CLASS SHALL NOT EXCEED THE ADJUSTED  BASE
 PROPORTION  OR  ADJUSTED  PROPORTION,  WHICHEVER  IS APPROPRIATE, OF THE
 IMMEDIATELY PRECEDING YEAR BY MORE THAN ONE PERCENT. WHERE THE  COMPUTA-
 TION  PERFORMED  PURSUANT  TO  PARAGRAPH  (B)  OF THIS SUBDIVISION WOULD
 OTHERWISE PRODUCE SUCH RESULT, THE CURRENT BASE PROPORTION OF SUCH CLASS
 OR CLASSES SHALL BE LIMITED TO SUCH ONE PERCENT INCREASE AND THE  LEGIS-
 LATIVE  BODY OF SUCH SPECIAL ASSESSING UNIT SHALL ALTER THE CURRENT BASE
 PROPORTION OF ANY OR ALL REMAINING  CLASSES  SO  THAT  THE  SUM  OF  THE
 CURRENT BASE PROPORTIONS EQUALS ONE.
   §  2.  Subparagraph  (iv) of paragraph (a) of subdivision 3 of section
 1903 of the real property tax law, as amended by chapter 186 of the laws
 of 2018, is amended to read as follows:
   (iv) Notwithstanding any  other  provision  of  law,  in  an  approved
 assessing unit in the county of Suffolk and for current base proportions
 to  be  determined  by taxes based on such approved assessing unit's two
 thousand three - two thousand four, two thousand  four  -  two  thousand
 five  and  two  thousand  five  - two thousand six assessment rolls, 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 by more than two percent, or in the  case  of
 the  two thousand five--two thousand six, two thousand six--two thousand
 seven, two thousand seven--two thousand eight, two  thousand  eight--two
 thousand  nine, two thousand twelve--two thousand thirteen, two thousand
 thirteen--two thousand fourteen,  two  thousand  fourteen--two  thousand
 fifteen,  two  thousand  fifteen--two  thousand  sixteen,  two  thousand
 sixteen--two thousand seventeen, two  thousand  seventeen--two  thousand
 eighteen,  [and]  two  thousand eighteen--two thousand nineteen, AND TWO
 THOUSAND NINETEEN--TWO THOUSAND TWENTY assessment  rolls,  one  percent.
 Where  the  computation  of  current  base  proportions  would otherwise
 produce such result, the current base proportion of such class or class-
 es shall be limited to such two percent or one percent increase whichev-
 er is applicable, and the legislative body of  such  approved  assessing
 unit shall alter the current base proportion of either class so that the
 sum of the current base proportions equals one.
   §  3. Paragraph (a) of subdivision 3 of section 1903 of the real prop-
 erty tax law is amended by adding two new subparagraphs (xx)  and  (xxi)
 to read as follows:
   (XX)  NOTWITHSTANDING  ANY  OTHER  PROVISION  OF  LAW,  IN AN APPROVED
 ASSESSING UNIT IN THE COUNTY OF NASSAU AND FOR CURRENT BASE  PROPORTIONS
 DETERMINED BY TAXES BASED ON SUCH APPROVED ASSESSING UNIT'S TWO THOUSAND
 EIGHTEEN ROLL, THE CURRENT BASE PROPORTION OF ANY CLASS SHALL NOT EXCEED
 THE ADJUSTED BASE PROPORTION OR ADJUSTED PROPORTION, WHICHEVER IS APPRO-
 PRIATE,  OF  THE  IMMEDIATELY  PRECEDING YEAR, BY MORE THAN ONE PERCENT,
 PROVIDED THAT SUCH APPROVED ASSESSING UNIT HAS PASSED A LOCAL LAW, ORDI-
 NANCE OR RESOLUTION PROVIDING THEREFOR. WHERE THE COMPUTATION OF CURRENT
 BASE PROPORTIONS WOULD OTHERWISE PRODUCE SUCH RESULT, THE  CURRENT  BASE
 PROPORTION OF SUCH CLASS OR CLASSES SHALL BE LIMITED TO SUCH ONE PERCENT
 INCREASE  AND THE LEGISLATIVE BODY OF SUCH APPROVED ASSESSING UNIT SHALL
 ALTER THE CURRENT BASE PROPORTION OF EITHER CLASS SO THAT THE SUM OF THE
 CURRENT BASE PROPORTIONS EQUALS ONE.
   (XXI) NOTWITHSTANDING ANY OTHER  PROVISION  OF  LAW,  IN  AN  APPROVED
 ASSESSING  UNIT IN THE COUNTY OF NASSAU AND FOR CURRENT BASE PROPORTIONS
 TO BE DETERMINED BY TAXES BASED ON SUCH APPROVED  ASSESSING  UNIT'S  TWO
 THOUSAND  NINETEEN  ROLL, THE CURRENT BASE PROPORTION OF ANY CLASS SHALL
 NOT EXCEED THE ADJUSTED BASE PROPORTION OR ADJUSTED PROPORTION, WHICHEV-
 ER IS APPROPRIATE, OF THE IMMEDIATELY PRECEDING YEAR, BY MORE  THAN  ONE

 S. 1891--A                          3
 
 PERCENT,  PROVIDED  THAT SUCH APPROVED ASSESSING UNIT HAS PASSED A LOCAL
 LAW, ORDINANCE OR RESOLUTION PROVIDING THEREFOR. WHERE  THE  COMPUTATION
 OF  CURRENT  BASE  PROPORTIONS  WOULD OTHERWISE PRODUCE SUCH RESULT, THE
 CURRENT  BASE  PROPORTION  OF  SUCH CLASS OR CLASSES SHALL BE LIMITED TO
 SUCH ONE PERCENT INCREASE AND THE  LEGISLATIVE  BODY  OF  SUCH  APPROVED
 ASSESSING  UNIT  SHALL ALTER THE CURRENT BASE PROPORTION OF EITHER CLASS
 SO THAT THE SUM OF THE CURRENT BASE PROPORTIONS EQUALS ONE.
   § 4. This act shall take effect immediately; provided,  however,  that
 section  one  of  this act shall apply to the levy of taxes based on the
 2018 and 2019 assessment rolls in a special assessing unit that is not a
 city and that section three of this act shall apply to the levy of taxes
 based on the 2018 and 2019 assessment rolls in approved assessing  units
 in  the  county of Nassau that pass a local law, ordinance or resolution
 to adopt these provisions.