S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   7094
 
                        2021-2022 Regular Sessions
 
                           I N  A S S E M B L Y
 
                              April 22, 2021
                                ___________
 
 Introduced by M. of A. LAVINE -- read once and referred to the Committee
   on Real Property Taxation
 
 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:

   Section  1.  Subdivision  1 of section 1803-a of the real property tax
 law is amended by adding a new paragraph (jj) to read as follows:
   (JJ) 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 TWENTY-ONE  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 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 section 2 of item MMM
 of subpart B of part XXX of chapter 58 of the laws of 2020,  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
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD10962-01-1

 A. 7094                             2
 
 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, two thousand eighteen--two  thousand  nineteen,  two  thousand
 nineteen--two  thousand  twenty, [and] two thousand twenty--two thousand
 twenty-one, AND TWO THOUSAND TWENTY-ONE--TWO THOUSAND TWENTY-TWO assess-
 ment  rolls,  one  percent.  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 two percent
 or one percent increase whichever 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 a new subparagraph (xxiii) to read  as
 follows:
   (XXIII)  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 TWENTY-ONE ASSESSMENT ROLL, THE CURRENT BASE PROPORTION OF  ANY
 CLASS  SHALL NOT EXCEED THE ADJUSTED BASE PROPORTION OR ADJUSTED PROPOR-
 TION, WHICHEVER IS APPROPRIATE, OF THE IMMEDIATELY  PRECEDING  YEAR,  BY
 MORE  THAN  ONE  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
 2021 assessment roll 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  2021  assessment  roll in approved assessing units in the county of
 Nassau that pass a local law, ordinance or  resolution  to  adopt  these
 provisions.