NY State Senate Bill 2021-S6021B

Archive: Last Bill Status Via A7094 - Signed by Governor

Introduced
- In Committee Assembly
- In Committee Senate
- On Floor Calendar Assembly
- On Floor Calendar Senate
- Passed Assembly
- Passed Senate
Delivered to Governor
Signed By Governor

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Actions

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	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jul 01, 2021	signed chap.203
Jun 24, 2021	delivered to governor
Jun 01, 2021	returned to assembly passed senate 3rd reading cal.1204 substituted for s6021b
Jun 01, 2021	substituted by a7094
May 24, 2021	advanced to third reading
May 20, 2021	2nd report cal.
May 19, 2021	1st report cal.1204
May 12, 2021	print number 6021b
May 12, 2021	amend (t) and recommit to finance
May 10, 2021	reported and committed to finance
Apr 21, 2021	print number 6021a
Apr 21, 2021	amend and recommit to local government
Mar 29, 2021	referred to local government

Votes

- Jun 1, 2021 - Floor Vote
  A7094
  
  63
  
  Aye
  
  0
  
  Nay
  
  0
  
  Absent
  
  0
  
  Excused
  
  0
  
  Abstained
  - - Floor Vote: Jun 1, 2021
      
      aye (63)
      
      Addabbo Jr.
      
      Akshar
      
      Bailey
      
      Benjamin
      
      Biaggi
      
      Borrello
      
      Boyle
      
      Breslin
      
      Brisport
      
      Brooks
      
      Brouk
      
      Comrie
      
      Cooney
      
      Felder
      
      Gallivan
      
      Gaughran
      
      Gianaris
      
      Gounardes
      
      Griffo
      
      Harckham
      
      Helming
      
      Hinchey
      
      Hoylman-Sigal
      
      Jackson
      
      Jordan
      
      Kaminsky
      
      Kaplan
      
      Kavanagh
      
      Kennedy
      
      Krueger
      
      Lanza
      
      Liu
      
      Mannion
      
      Martucci
      
      Mattera
      
      May
      
      Mayer
      
      Myrie
      
      O'Mara
      
      Oberacker
      
      Ortt
      
      Palumbo
      
      Parker
      
      Persaud
      
      Ramos
      
      Rath III
      
      Reichlin-Melnick
      
      Ritchie
      
      Rivera
      
      Ryan
      
      Salazar
      
      Sanders Jr.
      
      Savino
      
      Sepúlveda
      
      Serino
      
      Serrano
      
      Skoufis
      
      Stavisky
      
      Stec
      
      Stewart-Cousins
      
      Tedisco
      
      Thomas
      
      Weik
  May 10, 2021 - Local Government Committee Vote
  S6021B
  
  6
  
  Aye
  
  0
  
  Nay
  
  1
  
  Aye with Reservations
  
  0
  
  Absent
  
  0
  
  Excused
  
  0
  
  Abstained
  - - Local Government Committee Vote: May 10, 2021
      
      aye (6)
      
      Borrello
      
      Gaughran
      
      Hinchey
      
      Rath III
      
      Reichlin-Melnick
      
      Thomas
      
      aye wr (1)
      
      Brooks
  May 19, 2021 - Finance Committee Vote
  S6021B
  
  23
  
  Aye
  
  0
  
  Nay
  
  0
  
  Aye with Reservations
  
  0
  
  Absent
  
  0
  
  Excused
  
  0
  
  Abstained
  - - Finance Committee Vote: May 19, 2021
      
      aye (23)
      
      Bailey
      
      Benjamin
      
      Borrello
      
      Breslin
      
      Comrie
      
      Gallivan
      
      Griffo
      
      Harckham
      
      Hoylman-Sigal
      
      Kennedy
      
      Krueger
      
      Liu
      
      O'Mara
      
      Parker
      
      Ritchie
      
      Rivera
      
      Salazar
      
      Savino
      
      Serino
      
      Skoufis
      
      Stavisky
      
      Tedisco
      
      Thomas

Bill Amendments

Original

B (Active)

2021-S6021 - Details

See Assembly Version of this Bill:: A7094
Law Section:: Real Property Tax Law
Laws Affected:: Amd §§1803-a & 1903, RPT L

2021-S6021 - Summary

Relates to base proportions in assessing units in Nassau county.

2021-S6021 - Sponsor Memo

2021-S6021 - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   6021
 
                        2021-2022 Regular Sessions
 
                             I N  S E N A T E
 
                              March 29, 2021
                                ___________
 
 Introduced  by Sen. KAMINSKY -- 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 adjusting base
   proportions for assessment rolls and the base proportion  approved  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. 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
 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
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.

                                                            LBD09849-03-1

 S. 6021                             2
 
 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.
   §  2. 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.
   § 3. 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 and 2022 assessment rolls in a special assessing unit that is not a
 city and that section two 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.

2021-S6021A - Details

See Assembly Version of this Bill:: A7094
Law Section:: Real Property Tax Law
Laws Affected:: Amd §§1803-a & 1903, RPT L

2021-S6021A - Summary

Relates to base proportions in assessing units in Nassau county.

2021-S6021A - Sponsor Memo

                                
 
BILL NUMBER: S6021a

SPONSOR: KAMINSKY
 
TITLE OF BILL:

An act to amend the real property tax law, in relation to adjusting base
proportions for assessment rolls and the base proportion approved in
assessing units in Nassau county

 
PURPOSE:

To allow special assessing unites other than cities in the county of
Nassau to adjust their current base proportions.

 
SUMMARY OF PROVISIONS:

Section 1 amends subparagraph (iv) of paragraph (a) of subdivision 3 of
section 1903 of the real property tax law as amended by chapter 58 of
the laws of 2020 by extending for one year legislation which limits the
amount of a property tax shift between homestead and non-homestead prop-
erties caused by large fluctuations in property values within such

designated classes within Suffolk County.

Section 2 amends Section 1903 of the Real Property Tax Law by adding one
new subparagraph to subdivision 3 to limit the amount of a property tax
shift between homestead and non-homestead properties caused by large
fluctuations in property values within Nassau County.

Section 3 amends section 1803-a. Section 4 effective date.

 
JUSTIFICATION:

Currently, state law provides that the current base proportions of any
class in an approved assessing unit may not exceed the adjusted base
proportion for that class from the prior year by more than 5%. This
legislation would adjust that rule, for one year only, to cap the maxi-
mum cap growth rate at 1%. The change would reduce the amount by which
any class of property is allowed to grow. This legislation reduces the
burden to a class of properties, a burden which would otherwise cause
taxpayers in that class to see a rate increase and the result being a
significant increase in class property tax bills.  This bill proposes to
limit the rate of growth to 1% to ensure that property tax liabilities
are more equitably distributed between the unit's classes of property.

 
LEGISLATIVE HISTORY:

New Bill

 
FISCAL IMPLICATIONS:

None to the State.

 
EFFECTIVE DATE:
This act shall take effect immediately

2021-S6021A - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  6021--A
 
                        2021-2022 Regular Sessions
 
                             I N  S E N A T E
 
                              March 29, 2021
                                ___________
 
 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 adjusting base
   proportions for assessment rolls and the base proportion  approved  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. 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
 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
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.

                                                            LBD09849-05-1

 S. 6021--A                          2
 
 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.
   §  2. 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.
   § 3. 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.
   §  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 and 2022 assessment rolls in a special assessing unit that is not a
 city  and  that section two 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.

2021-S6021B (ACTIVE) - Details

See Assembly Version of this Bill:: A7094
Law Section:: Real Property Tax Law
Laws Affected:: Amd §§1803-a & 1903, RPT L

2021-S6021B (ACTIVE) - Summary

Relates to base proportions in assessing units in Nassau county.

2021-S6021B (ACTIVE) - Sponsor Memo

                                
 
BILL NUMBER: S6021B

SPONSOR: KAMINSKY
 
TITLE OF BILL:

An act to amend the real property tax law, in relation to base
proportions in assessing units in Nassau county

 
PURPOSE:

To allow special assessing unites other than cities in the county of
Nassau to adjust their current base proportions.

 
PURPOSE OR GENERAL IDEA OF BILL:

This legislation would limit the amount of property tax shift between
homestead/non-homestead and class share apportionment for local govern-
ments within and including Nassau County and homestead/non-homestead
apportioned local governments within Suffolk County (Town of Islip).

SUMMARY OF PROVISIONS:

Section 1: Amends section 1803-a of the Real Property Tax Law by adding
new paragraph (jj) to limit the amount of a property tax shift between
classes of properties caused by large fluctuations in property values
for the 2021 assessment roll.

Section 2: Amends subparagraph (iv) of paragraph (a) of subdivision 3 of
section 1903 of the real property tax law to extend for one year the
limitation on the amount of a property tax shift between homestead and
non-homestead properties caused by large fluctuations in property values
within such designated classes within Suffolk County.

Section 3: Amends Section 1903 of the Real Property Tax Law by adding
new subparagraph (xxiii) to subdivision 3 to limit the amount of a prop-
erty tax shift between homestead and non-homestead properties caused by
large fluctuations in property values within Nassau County.

 
JUSTIFICATION:

In both Nassau and Suffolk County, there is a large differential in
property tax value increases between classes of property. This in turn
causes a large property tax increase in one class of property.  Present-
ly, the amount of taxes which can be shifted from one class to another
is generally capped at five percent, but for a number of years the
legislature has extended provisions to cap that amount at 1 percent to
better protect against large property tax shifts.

 
PRIOR LEGISLATIVE HISTORY:

New bill.

 
FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS:

There are no costs to the state or localities. This bill will allow for
a more equitable distribution of real property taxes between classes of
property.

 
EFFECTIVE DATE:
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.

2021-S6021B (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  6021--B
 
                        2021-2022 Regular Sessions
 
                             I N  S E N A T E
 
                              March 29, 2021
                                ___________
 
 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 -- reported favorably from said  commit-
   tee and committed to the Committee on Finance -- 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  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:
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD09849-06-1

 S. 6021--B                          2
 
   (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,  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.

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Senate Bill S6021B

Sponsored By

Archive: Last Bill Status Via A7094 - Signed by Governor

Jun 1, 2021 - Floor Vote

Floor Vote: Jun 1, 2021

May 10, 2021 - Local Government Committee Vote

Local Government Committee Vote: May 10, 2021

May 19, 2021 - Finance Committee Vote

Finance Committee Vote: May 19, 2021

Bill Amendments

2021-S6021 - Details

2021-S6021 - Summary

2021-S6021 - Sponsor Memo

2021-S6021 - Bill Text download pdf

2021-S6021A - Details

2021-S6021A - Summary

2021-S6021A - Sponsor Memo

2021-S6021A - Bill Text download pdf

2021-S6021B (ACTIVE) - Details

2021-S6021B (ACTIVE) - Summary

2021-S6021B (ACTIVE) - Sponsor Memo

2021-S6021B (ACTIVE) - Bill Text download pdf

Comments

Senate Bill S6021B

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Sponsored By

Todd Kaminsky

Archive: Last Bill Status Via A7094 - Signed by Governor

Bill Amendments

2021-S6021 - Details

2021-S6021 - Summary

2021-S6021 - Sponsor Memo

2021-S6021 - Bill Text download pdf

2021-S6021A - Details

2021-S6021A - Summary

2021-S6021A - Sponsor Memo

2021-S6021A - Bill Text download pdf

2021-S6021B (ACTIVE) - Details

2021-S6021B (ACTIVE) - Summary

2021-S6021B (ACTIVE) - Sponsor Memo

2021-S6021B (ACTIVE) - Bill Text download pdf

Comments