S T A T E O F N E W Y O R K
________________________________________________________________________
9486
I N S E N A T E
May 16, 2024
___________
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 and Suffolk counties
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 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-FOUR 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 488 of the laws
of 2023, 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
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD15618-01-4
S. 9486 2
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, two thousand
twenty-two--two thousand twenty-three, [and] two thousand twenty-three-
-two thousand twenty-four, AND TWO THOUSAND TWENTY-FOUR--TWO THOUSAND
TWENTY-FIVE 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 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 (xxvi) to read as
follows:
(XXVI) 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-FOUR 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
paragraph (mm) of subdivision1 of section 1803-a of the real property
tax law, as added by section one of this act, shall apply to the levy of
taxes based on the 2024 assessment roll in a special assessing unit that
is not a city and that subparagraph (xxvi) of paragraph (a) of subdivi-
sion 3 of section 1903 of the real property tax law, as added by section
three of this act, shall apply to the levy of taxes based on the 2024
assessment roll in approved assessing units in the county of Nassau that
pass a local law, ordinance or resolution to adopt these provisions.