S T A T E O F N E W Y O R K
________________________________________________________________________
7559
I N S E N A T E
April 21, 2010
___________
Introduced by Sen. SKELOS -- 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 adjusted base
proportions in the city of Long Beach for the 2009 assessment roll
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Subparagraph (xi) of paragraph (a) of subdivision 3 of
section 1903 of the real property tax law, as added by chapter 382 of
the laws of 2009, is amended to read as follows:
(xi) (A) Notwithstanding any other provision of law AND EXCEPT AS
OTHERWISE PROVIDED IN CLAUSE (B) OF THIS SUBPARAGRAPH, in an approved
assessing unit in the county of Nassau and for current base proportions
to be determined by taxes based on such approved assessing unit's two
thousand nine 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 computation of current base proportions
would otherwise produce such result, the current base proportion of such
class or classes shall be limited to such one percent 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.
(B) NOTWITHSTANDING ANY OTHER PROVISION OF LAW, IN THE CITY OF LONG
BEACH AND FOR CURRENT BASE PROPORTIONS TO BE DETERMINED BY TAXES BASED
ON SUCH CITY'S TWO THOUSAND NINE 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. WHERE THE COMPUTATION OF CURRENT BASE PROPORTIONS WOULD
OTHERWISE PRODUCE SUCH RESULT, THE CURRENT BASE PROPORTION OF SUCH CLASS
OR CLASSES SHALL NOT INCREASE AND THE LEGISLATIVE BODY OF SUCH CITY
SHALL ALTER THE CURRENT BASE PROPORTION OF EITHER CLASS SO THAT THE SUM
OF THE CURRENT BASE PROPORTIONS EQUALS ONE.
S 2. This act shall take effect immediately and shall be deemed to
have been in full force and effect on and after August 26, 2009, and
shall apply to the levy of taxes based on the 2009 assessment roll in
the city of Long Beach.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD15526-04-0