Assembly Bill A10835

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

                                  10835

                          I N  A S S E M B L Y

                             April 23, 2010
                               ___________

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 and in relation to adjusted base  proportions
  in the county of Nassau

  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 (v) to read as follows:
  (V) NOTWITHSTANDING ANY OTHER PROVISION OF LAW, IN A SPECIAL ASSESSING
UNIT  WHICH IS NOT A CITY, FOR CURRENT BASE PROPORTIONS TO BE DETERMINED
FOR TAXES TO BE LEVIED UPON AN ASSESSMENT ROLL OF SUCH SPECIAL ASSESSING
UNIT COMPLETED IN TWO THOUSAND  TEN  OR  THEREAFTER,  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 FIVE PERCENT OR SUCH  LESSER  PERCENTAGE  AS
MAY  BE  ESTABLISHED BY THE LEGISLATIVE BODY FOR THAT TAX LEVY, PROVIDED
THAT SUCH PERCENTAGE MAY NOT  BE  NEGATIVE.  WHERE  THE  COMPUTATION  OF
CURRENT BASE PROPORTIONS WOULD OTHERWISE RESULT IN AN INCREASE IN EXCESS
OF  THE  ALLOWABLE PERCENTAGE, THE CURRENT BASE PROPORTION OF SUCH CLASS
OR CLASSES SHALL BE LIMITED TO THE ALLOWABLE  PERCENTAGE  INCREASE,  AND
THE  LEGISLATIVE  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. Paragraph (a) of subdivision 3 of section 1903 of the real prop-
erty tax law is amended by adding a new subparagraph (xii)  to  read  as
follows:
  (XII)  NOTWITHSTANDING  ANY  OTHER  PROVISION  OF  LAW, IN AN APPROVED
ASSESSING UNIT IN THE COUNTY OF NASSAU, FOR CURRENT BASE PROPORTIONS  TO
BE  DETERMINED  FOR  TAXES  TO BE LEVIED UPON AN ASSESSMENT ROLL OF SUCH
APPROVED ASSESSING UNIT COMPLETED IN TWO THOUSAND TEN OR THEREAFTER, THE
CURRENT BASE PROPORTION OF ANY CLASS SHALL NOT EXCEED THE ADJUSTED  BASE
PROPORTION  OR  ADJUSTED  PROPORTION,  WHICHEVER  IS APPROPRIATE, OF THE

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

                                                           LBD16716-01-0

A. 10835                            2

IMMEDIATELY PRECEDING YEAR BY MORE THAN  FIVE  PERCENT  OR  SUCH  LESSER
PERCENTAGE  AS  MAY  BE  ESTABLISHED BY THE LEGISLATIVE BODY FOR THE TAX
LEVY, PROVIDED THAT SUCH PERCENTAGE  MAY  NOT  BE  NEGATIVE.  WHERE  THE
COMPUTATION  OF  CURRENT  BASE  PROPORTIONS WOULD OTHERWISE RESULT IN AN
INCREASE IN EXCESS OF THE ALLOWABLE PERCENTAGE, THE CURRENT BASE PROPOR-
TION OF SUCH CLASS OR CLASSES SHALL BE LIMITED TO THE ALLOWABLE PERCENT-
AGE 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 3. This act shall take effect immediately and  shall  apply  to  the
levy of taxes based on the 2010 assessment roll in an approved assessing
unit.