senate Bill S5002

Relates to allowing certain special assessing units other than cities to adjust their current base proportions

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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

  • 02 / May / 2011
    • REFERRED TO LOCAL GOVERNMENT
  • 11 / May / 2011
    • 1ST REPORT CAL.647
  • 16 / May / 2011
    • 2ND REPORT CAL.
  • 17 / May / 2011
    • ADVANCED TO THIRD READING
  • 14 / Jun / 2011
    • SUBSTITUTED BY A6462

Summary

Relates to allowing certain special assessing units other than cities to adjust their current base proportions.

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Bill Details

See Assembly Version of this Bill:
A6462
Versions:
S5002
Legislative Cycle:
2011-2012
Law Section:
Real Property Tax Law
Laws Affected:
Amd ยงยง1803-a, RPT L
Versions Introduced in 2009-2010 Legislative Cycle:
S7366A

Votes

7
0
7
Aye
0
Nay
0
aye with reservations
0
absent
1
excused
0
abstained
show Local Government committee vote details

Sponsor Memo

BILL NUMBER:S5002

TITLE OF BILL:
An act
to amend the real property tax law, in relation to allowing certain
special assessing units other than cities to adjust their current base
proportions

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

SUMMARY OF PROVISIONS:
Section 1. Amends section 1803-a of the Real
Property Tax Law by adding a new paragraph w.

Section 2. Effective date.

JUSTIFICATION:
Article 18 and 19 of the Real property Tax Law provide
that in "special" and "approved" assessing units, class tax rates
must be established in accordance with a strict statutory formula.
One of the elements of-the formula is that the current base
proportion of any class may not exceed the adjusted base proportion
for that class from the prior year by-more than 5%. To avoid hardship
to homeowners, the Legislature has overridden this 5 cap on an annual
basis for a number of jurisdictions, including Nassau County (Article
18) and the approved assessing units in Nassau (Article 19), where a
1% cap has been repeatedly set in recent years by special
legislation. until these annual bills are enacted, however, there is
a budgetary uncertainty in these jurisdictions each year. Another
concern is that circumstances vary from jurisdiction to jurisdiction,
and the cap may not work equally well for all of them. This bill
gives special and approved assessing units in Nassau County the
authority to tailor their "cap" to local conditions each year,
thereby removing the annual uncertainty and freeing them to do what
is best for the local property taxpayers in their neighborhood.

LEGISLATIVE HISTORY:
New Bill.

FISCAL IMPLICATIONS:
None to the State.

EFFECTIVE DATE:
This act shall take effect immediately and shall apply
to the levy of taxes based on the 2011 assessment roll in a special
assessing unit.

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

                                  5002

                       2011-2012 Regular Sessions

                            I N  S E N A T E

                               May 2, 2011
                               ___________

Introduced  by  Sen. MARTINS -- 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  allowing
  certain  special  assessing  units  other  than cities to adjust their
  current base proportions

  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 (w) to read as follows:
  (W) 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  ELEVEN  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.
  S 2. This act shall take effect immediately and  shall  apply  to  the
levy of taxes based on the 2011 assessment roll in an approved assessing
unit.



 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD10186-01-1

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