S T A T E   O F   N E W   Y O R K
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                                   7361
 
                        2023-2024 Regular Sessions
 
                             I N  S E N A T E
 
                               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:
 
   Section 1. Subdivision 1 of section 1803-a of the  real  property  tax
 law is amended by adding a new paragraph (ll) to read as follows:
   (LL)  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-THREE 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 chapter 536 of the laws
 of 2022, 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
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD11293-01-3
              

 S. 7361                             2
 
 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, two thousand twenty--two  thousand  twen-
 ty-one,  two  thousand  twenty-one--two  thousand  twenty-two, [and] two
 thousand twenty-two--two thousand twenty-three, AND TWO  THOUSAND  TWEN-
 TY-THREE--TWO  THOUSAND TWENTY-FOUR assessment 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 appli-
 cable, 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 (xxv)  to  read  as
 follows:
   (XXV)  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-THREE 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, 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
 2023 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  2023  assessment  roll in approved assessing units in the county of
 Nassau that pass a local law, ordinance or  resolution  to  adopt  these
 provisions.