senate Bill S3661A

Signed by Governor

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:
A4749A
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

Sponsor Memo

BILL NUMBER:S3661A

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 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: Chapter 73 of the Laws of 2012 (S.6867/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                                            A. 4749--A
    Cal. No. 168

                       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  --  reported favorably from said committee, ordered to first and
  second report,  ordered  to  a  third  reading,  amended  and  ordered
  reprinted, retaining its place in the order of third reading

IN  ASSEMBLY  --  Introduced  by  M.  of  A. WEISENBERG -- read once and
  referred to the Committee  on  Real  Property  Taxation  --  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 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 a  special  assessing
unit that is not a city.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD04581-02-3

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