senate Bill S6475

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/Vetoed by Governor
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actions

  • 28 / Jan / 2014
    • REFERRED TO LOCAL GOVERNMENT
  • 04 / Feb / 2014
    • 1ST REPORT CAL.126
  • 10 / Feb / 2014
    • 2ND REPORT CAL.
  • 11 / Feb / 2014
    • ADVANCED TO THIRD READING
  • 20 / May / 2014
    • SUBSTITUTED BY A8639

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:
A8639
Versions:
S6475
Legislative Cycle:
2013-2014
Law Section:
Real Property Tax Law
Laws Affected:
Amd ยง1803-a, RPT L

Votes

9
0
9
Aye
0
Nay
0
aye with reservations
0
absent
0
excused
0
abstained
show Local Government committee vote details

Sponsor Memo

BILL NUMBER:S6475

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 z.

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 84 of the Laws of 2013;
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 2014 assessment roll in a special assessing unit.

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

                                  6475

                            I N  S E N A T E

                            January 28, 2014
                               ___________

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 (z) to read as follows:
  (Z) 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  FOURTEEN  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 2014 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.
                                                           LBD13692-01-4

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