NY State Senate Bill 2023-S9278

Senate Bill S9278

Signed By Governor

2023-2024 Legislative Session

Relates to the determination of adjusted base proportions in special assessing units which are cities

download bill text pdf

Current Bill Status - 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

View Actions

	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jul 25, 2024	signed chap.210 delivered to governor
Jun 04, 2024	returned to senate passed assembly ordered to third reading rules cal.376 substituted for a10296
Jun 03, 2024	referred to ways and means delivered to assembly passed senate
May 28, 2024	ordered to third reading cal.1530 committee discharged and committed to rules
May 09, 2024	referred to local government

Votes

- Jun 3, 2024 - Floor Vote
  S9278
  
  60
  
  Aye
  
  0
  
  Nay
  
  0
  
  Absent
  
  2
  
  Excused
  
  0
  
  Abstained
  - - Floor Vote: Jun 3, 2024
      
      aye (60)
      
      Addabbo Jr.
      
      Ashby
      
      Bailey
      
      Borrello
      
      Breslin
      
      Brisport
      
      Canzoneri-Fitzpatrick
      
      Chu
      
      Cleare
      
      Comrie
      
      Cooney
      
      Felder
      
      Fernandez
      
      Gallivan
      
      Gianaris
      
      Gonzalez
      
      Gounardes
      
      Griffo
      
      Harckham
      
      Helming
      
      Hinchey
      
      Hoylman-Sigal
      
      Jackson
      
      Kavanagh
      
      Krueger
      
      Lanza
      
      Liu
      
      Mannion
      
      Martinez
      
      Martins
      
      Mattera
      
      May
      
      Mayer
      
      Murray
      
      Myrie
      
      O'Mara
      
      Oberacker
      
      Ortt
      
      Palumbo
      
      Parker
      
      Persaud
      
      Ramos
      
      Rhoads
      
      Rivera
      
      Rolison
      
      Ryan
      
      Salazar
      
      Sanders Jr.
      
      Scarcella-Spanton
      
      Sepúlveda
      
      Serrano
      
      Skoufis
      
      Stavisky
      
      Stec
      
      Stewart-Cousins
      
      Tedisco
      
      Thomas
      
      Webb
      
      Weber
      
      Weik
      
      excused (2)
      
      Brouk
      
      Walczyk
  May 28, 2024 - Rules Committee Vote
  S9278
  
  17
  
  Aye
  
  0
  
  Nay
  
  2
  
  Aye with Reservations
  
  0
  
  Absent
  
  1
  
  Excused
  
  0
  
  Abstained
  - - Rules Committee Vote: May 28, 2024
      
      aye (17)
      
      Addabbo Jr.
      
      Bailey
      
      Breslin
      
      Comrie
      
      Fernandez
      
      Gianaris
      
      Griffo
      
      Helming
      
      Liu
      
      Mayer
      
      O'Mara
      
      Ortt
      
      Parker
      
      Sepúlveda
      
      Stec
      
      Stewart-Cousins
      
      Thomas
      
      aye wr (2)
      
      Gallivan
      
      Lanza
      
      excused (1)
      
      Krueger

2023-S9278 (ACTIVE) - Details

See Assembly Version of this Bill:: A10296
Law Section:: Real Property Tax Law
Laws Affected:: Amd §1803-a, RPT L

2023-S9278 (ACTIVE) - Summary

Relates to the determination of adjusted base proportions in special assessing units which are cities.

2023-S9278 (ACTIVE) - Sponsor Memo

                                 
BILL NUMBER: S9278

SPONSOR: GOUNARDES
 
TITLE OF BILL:

An act to amend the real property tax law, in relation to the determi-
nation of adjusted base proportions in special assessing units which are
cities

 
PURPOSE OR GENERAL IDEA OF BILL:

This bill would amend section 1803-a of the Real Property Tax Law to
allow the local legislative body to amend the cap on the maximum class
growth rate as long as it does not exceed 5 percent for fiscal year
2023.

 
SUMMARY OF PROVISIONS:

Section one of this bill adds a new paragraph (mm) to subdivision one of
section 1803-a of the Real Property Tax Law to allow the New York City
Council to increase or decrease the class shares, which are percentages
of the overall property tax levy that each individual property tax class

must meet, by up to five percent compared to the FY24 tax year, so long
as the Council makes such determination by November 1st, 2024.

 
JUSTIFICATION:

State law requires New York City to adopt class shares based on rates
calculated by the State Board of Real Property Services (SBRPS) in order
to distribute the tax levy among the four classes of real property. In
most years the State Board's class equalization rates cause the tax
burden on property tax class one, consisting of one-, two-, and three-
family homes, to increase.

Currently, state law provides that the current base proportion of any
one class may not exceed the adjusted base proportion for that class
from the prior year by more than five percent. This bill will permit the
local legislative body to lower the cap on the maximum growth rate of
any tax class's share of the overall tax levy.  Flexibility to lower
said cap will allow the Council to adopt fiscal 2023 tax rates that
balance providing relief for the residential property tax class one
without placing undue burdens on the other property tax classes.

Failure to enact this legislation would leave the New York City Council
no option but to adopt the default SBRPS formula for establishing class
shares, thus forcing tax rates that may unfairly burden one property tax
class over another. This bill enables the City Council flexibility in
setting real property tax rates in order to ensure that no single subset
of property owners sees a massive spike in their tax liability compared
to the prior tax year.

 
FISCAL IMPLICATIONS:

None.

 
EFFECTIVE DATE:
Immediate

2023-S9278 (ACTIVE) - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   9278
 
                             I N  S E N A T E
 
                                May 9, 2024
                                ___________
 
 Introduced by Sen. GOUNARDES -- 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 the determi-
   nation of adjusted base proportions in special assessing  units  which
   are cities
 
   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 (mm) to read as follows:
   (MM)  NOTWITHSTANDING THE PROVISIONS OF PARAGRAPH (C) OF THIS SUBDIVI-
 SION TO THE CONTRARY, IN A SPECIAL ASSESSING UNIT WHICH IS  A  CITY  AND
 FOR  CURRENT BASE PROPORTIONS TO BE DETERMINED IN SUCH SPECIAL ASSESSING
 UNIT'S FISCAL YEAR TWO THOUSAND TWENTY-FIVE, THE PERCENT INCREASE OF THE
 CURRENT BASE PROPORTION OF ANY CLASS OVER THE ADJUSTED  BASE  PROPORTION
 OR  ADJUSTED  PROPORTIONS,  WHICHEVER IS APPROPRIATE, OF THE IMMEDIATELY
 PRECEDING YEAR SHALL BE DETERMINED BY THE LOCAL LEGISLATIVE BODY OF SUCH
 SPECIAL ASSESSING UNIT, PROVIDED THAT SUCH PERCENT INCREASE SHALL BE  NO
 MORE THAN FIVE PERCENT, AND PROVIDED FURTHER, THAT THE LOCAL LEGISLATIVE
 BODY SHALL MAKE SUCH DETERMINATION BY NOVEMBER FIRST, TWO THOUSAND TWEN-
 TY-FOUR.
   §  2. In the event the special assessing unit which is a city has sent
 out real property tax bills for its fiscal year  2025  before  this  act
 shall  have become a law, the city shall take such actions as are neces-
 sary, consistent with applicable state and  local  law,  to  effect  the
 provisions  of  section  one of this act, including, but not limited to,
 revising the current base proportions  and  adjusted  base  proportions,
 resetting  the real property tax rates and sending amended real property
 tax bills. Provided, however, that nothing in this act shall  be  deemed
 to  affect the obligation of any taxpayer with respect to the payment of
 any installment of real property tax for such fiscal year which was  due
 and  payable  prior to the date such amended real property tax bills are
 sent; for this purpose, such obligations shall be determined in  accord-
 ance  with  the  applicable  provisions of law that were in effect imme-
 diately prior to the effective date of this act, and such city shall  be
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.

                                                            LBD15494-01-4
 S. 9278                             2
 
 authorized  to  determine the date on which amended bills are to be sent
 and the installments of real property tax  which  are  to  be  reflected
 therein.
   § 3. This act shall take effect immediately.

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