Senate Bill S60422

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

                                   422

                      Seventh Extraordinary Session

                            I N  S E N A T E

                              June 28, 2009
                               ___________

Introduced by COMMITTEE ON RULES -- (at request of the Governor) -- read
  twice  and  ordered  printed,  and when printed to be committed to the
  Committee on Rules

AN ACT to amend the real property tax law, in relation to  the  determi-
  nation  of  adjusted base proportions in special assessing units which
  are cities for the fiscal year 2010

  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 (u) to read as follows:
  (U) NOTWITHSTANDING THE PROVISIONS OF PARAGRAPH (C) OF  THIS  SUBDIVI-
SION  TO  THE  CONTRARY, IN A SPECIAL ASSESSING UNIT WHICH IS A CITY AND
FOR CURRENT BASE PROPORTIONS TO BE DETERMINED IN SUCH SPECIAL  ASSESSING
UNIT'S  FISCAL YEAR TWO THOUSAND TEN, THE CURRENT BASE PROPORTION OF ANY
CLASS SHALL NOT EXCEED THE ADJUSTED BASE PROPORTION OR ADJUSTED  PROPOR-
TION, WHICHEVER IS APPROPRIATE, OF THE IMMEDIATELY PRECEDING YEAR. WHERE
THE  COMPUTATION 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 A ZERO  PERCENT  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. In the event the special assessing unit which is a city has sent
out real property tax bills for its fiscal year  2010  before  this  act
shall  have become a law, the city shall take such actions as are neces-
sary, consistent with applicable state and  local  law,  to  effect  the
provisions  of  section  one of this act, including, but not limited to,
revising the current base proportions  and  adjusted  base  proportions,
resetting  the real property tax rates and sending amended real property
tax bills.  Provided, however, that nothing herein shall  be  deemed  to
affect the obligation of any taxpayer with respect to the payment of any

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD09577-02-9
              

S. 422                              2

installment  of real property tax for such fiscal year which was due and
payable prior to the date such amended real property tax bills are sent;
for this purpose, such obligations shall  be  determined  in  accordance
with  the  applicable  provisions of law that were in effect immediately
prior to the effective date of this act, and such city shall be  author-
ized to determine the date on which amended bills are to be sent and the
installments of real property tax which are to be reflected therein.
  S 3. This act shall take effect immediately.