senate Bill S3661

Signed by Governor Amended

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

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Bill Status


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

  • 08 / Feb / 2013
    • REFERRED TO LOCAL GOVERNMENT
  • 05 / Mar / 2013
    • 1ST REPORT CAL.168
  • 06 / Mar / 2013
    • 2ND REPORT CAL.
  • 07 / Mar / 2013
    • ADVANCED TO THIRD READING
  • 23 / Apr / 2013
    • AMENDED ON THIRD READING 3661A
  • 20 / May / 2013
    • PASSED SENATE
  • 20 / May / 2013
    • DELIVERED TO ASSEMBLY
  • 20 / May / 2013
    • REFERRED TO WAYS AND MEANS
  • 30 / May / 2013
    • SUBSTITUTED FOR A4749A
  • 30 / May / 2013
    • ORDERED TO THIRD READING CAL.405
  • 30 / May / 2013
    • PASSED ASSEMBLY
  • 30 / May / 2013
    • RETURNED TO SENATE
  • 24 / Jun / 2013
    • DELIVERED TO GOVERNOR
  • 30 / Jun / 2013
    • SIGNED CHAP.84

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:
A4749
Versions:
S3661
S3661A
Legislative Cycle:
2013-2014
Law Section:
Real Property Tax Law
Laws Affected:
Amd ยง1803-a, RPT L
Versions Introduced in 2011-2012 Legislative Cycle:
S6867, A9773

Votes

9
0
9
Aye
0
Nay
0
aye with reservations
0
absent
0
excused
0
abstained
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Sponsor Memo

BILL NUMBER:S3661

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 y.

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 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 juris-
dictions 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: Chapter 73 of the Laws of 2012 (S.6567/A-9773)
Chapter 164 of the Laws of 2011 (S.5002/A.6462)

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 2013 assessment roll in a special
assessing unit.

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

    S. 3661                                                  A. 4749

                       2013-2014 Regular Sessions

                      S E N A T E - A S S E M B L Y

                            February 8, 2013
                               ___________

IN SENATE -- Introduced by Sen. MARTINS -- read twice and ordered print-
  ed, and when printed to be committed to the Committee on Local Govern-
  ment

IN  ASSEMBLY  --  Introduced  by  M.  of  A. WEISENBERG -- read once and
  referred to the Committee on Real Property Taxation

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 (y) to read as follows:
  (Y) 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  THIRTEEN  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 2013 assessment roll in an approved assessing
unit.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD04581-01-3

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