senate Bill S4647A

Relates to the base proportions of approved assessing units in the county of Nassau

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Sponsor

Bill Status


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed/Vetoed by Governor
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actions

  • 14 / Apr / 2011
    • REFERRED TO LOCAL GOVERNMENT
  • 20 / Apr / 2011
    • AMEND AND RECOMMIT TO LOCAL GOVERNMENT
  • 20 / Apr / 2011
    • PRINT NUMBER 4647A
  • 04 / May / 2011
    • 1ST REPORT CAL.542
  • 09 / May / 2011
    • 2ND REPORT CAL.
  • 10 / May / 2011
    • ADVANCED TO THIRD READING
  • 11 / May / 2011
    • SUBSTITUTED BY A6461B

Summary

Relates to the base proportions of approved assessing units in the county of Nassau.

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Bill Details

See Assembly Version of this Bill:
A6461B
Versions:
S4647
S4647A
Legislative Cycle:
2011-2012
Law Section:
Real Property Tax Law
Laws Affected:
Amd ยง1903, RPT L
Versions Introduced in 2009-2010 Legislative Cycle:
S8126, A11237

Votes

8
0
8
Aye
0
Nay
0
aye with reservations
0
absent
0
excused
0
abstained
show Local Government committee vote details

Sponsor Memo

BILL NUMBER:S4647A

TITLE OF BILL:
An act
to amend the real property tax law, in relation to the base proportion
in approved assessing units in Nassau county

PURPOSE:
To allow approved assessing units under Article 19 of the
Real Property Tax Law to adjust and limit the current base
proportions to be determined by taxes based on such unites 2011
assessment roll.

SUMMARY OF PROVISIONS:
This bill amends Section 1903 of the Real
Property Tax Law by adding a new Subparagraph (xiii) to subdivision
3(a) to cap the maximum class growth rate at 1.00% in an approved
assessing unit for the purposes of the 2011 tax roll, provided that
the such aforementioned assessing unit has passed a local law,
ordinance or resolution providing therefore.

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 maximum cap growth rate at 1.00%. 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 1.00% to ensure that property tax liabilities are more equitably
distributed between the unit's classes of property.

LEGISLATIVE HISTORY:
Chapter 92 of 2004
Chapter 20 of 2005
Chapter 24 of 2006
Chapter 46 of 2007
Chapter 123 of 2008
Chapter 382 of 2009
Chapter 273 of 2010

FISCAL IMPLICATIONS:
None to the state or localities.

EFFECTIVE DATE:
This act shall take effect immediately and shall apply
to the levy of taxes on the 2011 assessment roll in an
approved assessing.

view bill text
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                 4647--A

                       2011-2012 Regular Sessions

                            I N  S E N A T E

                             April 14, 2011
                               ___________

Introduced  by  Sen. MARTINS -- 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  the  base
  proportion in approved 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. Paragraph (a) of subdivision 3 of section 1903 of the  real
property  tax law is amended by adding a new subparagraph (xiii) to read
as follows:
  (XIII) 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  ELEVEN  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.
  S  2.  This  act  shall take effect immediately and shall apply to the
levy of taxes based on the 2011 assessment roll  in  approved  assessing
units in the county of Nassau that pass a local law, ordinance or resol-
ution to adopt these provisions.


 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD10227-05-1

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