S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   3996
 
                        2021-2022 Regular Sessions
 
                             I N  S E N A T E
 
                             February 1, 2021
                                ___________
 
 Introduced  by  Sen. REICHLIN-MELNICK -- 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:
 
   Section  1.  Subparagraph  (xx)  of  paragraph (a) of subdivision 3 of
 section 1903 of the real property tax law, as amended by  section  1  of
 item  LLL of subpart B of part XXX of chapter 58 of the laws of 2020, is
 amended to read as follows:
   (xx) Notwithstanding any  other  provision  of  law,  in  an  approved
 assessing  unit  in  the  town of Clarkstown, county of Rockland and for
 current base proportions  to  be  determined  by  taxes  based  on  such
 approved assessing unit's 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, TWO
 THOUSAND  TWENTY-ONE--TWO  THOUSAND  TWENTY-TWO  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 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.
   § 2. This act shall take effect immediately.

  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD04191-01-1