senate Bill S4647A

Signed By Governor
2011-2012 Legislative Session

Relates to the base proportions of approved assessing units in the county of Nassau

download bill text pdf

Sponsored By

Archive: Last Bill Status Via A6461 - Signed by Governor


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed by Governor

do you support this bill?

Actions

view actions (13)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jun 01, 2011 signed chap.36
May 20, 2011 delivered to governor
May 11, 2011 returned to assembly
passed senate
3rd reading cal.542
substituted for s4647a
May 11, 2011 substituted by a6461b
May 10, 2011 advanced to third reading
May 09, 2011 2nd report cal.
May 04, 2011 1st report cal.542
Apr 20, 2011 print number 4647a
amend and recommit to local government
Apr 14, 2011 referred to local government

Votes

view votes

Bill Amendments

Original
A (Active)
Original
A (Active)

S4647 - Bill Details

See Assembly Version of this Bill:
A6461B
Law Section:
Real Property Tax Law
Laws Affected:
Amd §1903, RPT L
Versions Introduced in 2009-2010 Legislative Session:
S8126, A11237

S4647 - Bill Texts

view summary

Relates to the base proportions of approved assessing units in the county of Nassau.

view sponsor memo
BILL NUMBER:S4647

TITLE OF BILL:
An act
to amend the real property tax law, in relation to the base proportion
in approved assessing units in Nassau county

PURPOSE:
To allow approved assessing units under Article 19 of the
Real Property Tax Law to adjust and limit the current base
proportions to be determined by taxes based on such unites 2011
assessment roll.

SUMMARY OF PROVISIONS:
This bill amends)section 1903 of the Real
Property Tax Law by adding a new subparagraph (xiii) to subdivision
3(a) to cap the maximum class growth rate at 1.00% in an approved
assessing unit for the purposes of the 2011 tax roll, provided that
the such aforementioned assessing unit has passed a local law,
ordinance or resolution providing therefore.

JUSTIFICATION:
Currently, state law provides that the current base
proportions of any class in an approved assessing unit may not exceed
the adjusted base proportion for that class from the prior year by
more than 5%. This legislation would adjust that rule, for one year
only, to cap the maximum cap growth rate at 1.00%. The change would
reduce the amount by which any class of property is allowed to grow.
This legislation reduces the burden to a class of properties, a
burden which would otherwise cause taxpayers in that class to see a
rate increase and the result being a significant increase in class
property tax bills. This bill proposes to limit the rate of growth to
1.00% to ensure that property tax liabilities are more equitably
distributed between the unit's classes of property.

LEGISLATIVE HISTORY:
Chapter 92 of 2004
Chapter 20 of 2005
Chapter 24 of 2006
Chapter 46 of 2007
Chapter 123 of 2008
Chapter 382 of 2009
Chapter 273 of 2010

FISCAL IMPLICATIONS:
None to the state or localities.

EFFECTIVE DATE:
This act shall take effect immediately and shall apply
to the levy of taxes on the 2011 assessment roll in an approved
assessing unit.

view full text
download pdf
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                  4647

                       2011-2012 Regular Sessions

                            I N  S E N A T E

                             April 14, 2011
                               ___________

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  the  base
  proportion in approved assessing units in Nassau county

  THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1. Paragraph (a) of subdivision 3 of section 1903 of the  real
property  tax law is amended by adding a new subparagraph (xiii) to read
as follows:
  (XIII) NOTWITHSTANDING ANY OTHER PROVISION  OF  LAW,  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  TEN  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, PROVIDED THAT SUCH APPROVED ASSESSING UNIT HAS  PASSED
A  LOCAL  LAW,  ORDINANCE  OR  RESOLUTION  PROVIDING THEREFOR. 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  PROPORTION  OF  EITHER
CLASS EQUALS ONE.
  S  2.  This  act  shall take effect immediately and shall apply to the
levy of taxes based on the 2011 assessment roll  in  approved  assessing
units in the county of Nassau that pass a local law, ordinance or resol-
ution to adopt these provisions.


 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD10227-01-1

S4647A (ACTIVE) - Bill Details

See Assembly Version of this Bill:
A6461B
Law Section:
Real Property Tax Law
Laws Affected:
Amd §1903, RPT L
Versions Introduced in 2009-2010 Legislative Session:
S8126, A11237

S4647A (ACTIVE) - Bill Texts

view summary

Relates to the base proportions of approved assessing units in the county of Nassau.

view sponsor memo
BILL NUMBER:S4647A

TITLE OF BILL:
An act
to amend the real property tax law, in relation to the base proportion
in approved assessing units in Nassau county

PURPOSE:
To allow approved assessing units under Article 19 of the
Real Property Tax Law to adjust and limit the current base
proportions to be determined by taxes based on such unites 2011
assessment roll.

SUMMARY OF PROVISIONS:
This bill amends Section 1903 of the Real
Property Tax Law by adding a new Subparagraph (xiii) to subdivision
3(a) to cap the maximum class growth rate at 1.00% in an approved
assessing unit for the purposes of the 2011 tax roll, provided that
the such aforementioned assessing unit has passed a local law,
ordinance or resolution providing therefore.

JUSTIFICATION:
Currently, state law provides that the current base
proportions of any class in an approved assessing unit may not exceed
the adjusted base proportion for that class from the prior year by
more than 5%. This legislation would adjust that rule, for one year
only, to cap the maximum cap growth rate at 1.00%. The change Would
reduce the amount by which any class of property is allowed to grow.
This legislation reduces the burden to a class of properties, a
burden which would otherwise cause taxpayers in that class to see a
rate increase and the result being a significant increase in class
property tax. bills. This bill proposes to limit the rate of growth
to 1.00% to ensure that property tax liabilities are more equitably
distributed between the unit's classes of property.

LEGISLATIVE HISTORY:
Chapter 92 of 2004
Chapter 20 of 2005
Chapter 24 of 2006
Chapter 46 of 2007
Chapter 123 of 2008
Chapter 382 of 2009
Chapter 273 of 2010

FISCAL IMPLICATIONS:
None to the state or localities.

EFFECTIVE DATE:
This act shall take effect immediately and shall apply
to the levy of taxes on the 2011 assessment roll in an
approved assessing.

view full text
download pdf
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                 4647--A

                       2011-2012 Regular Sessions

                            I N  S E N A T E

                             April 14, 2011
                               ___________

Introduced  by  Sen. MARTINS -- read twice and ordered printed, and when
  printed to be committed  to  the  Committee  on  Local  Government  --
  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  the  base
  proportion in approved assessing units in Nassau county

  THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1. Paragraph (a) of subdivision 3 of section 1903 of the  real
property  tax law is amended by adding a new subparagraph (xiii) to read
as follows:
  (XIII) NOTWITHSTANDING ANY OTHER PROVISION  OF  LAW,  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  ELEVEN  ASSESSMENT  ROLL,  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, BY
MORE THAN ONE PERCENT, PROVIDED THAT SUCH APPROVED  ASSESSING  UNIT  HAS
PASSED  A  LOCAL  LAW, ORDINANCE OR RESOLUTION PROVIDING THEREFOR. 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.
  S  2.  This  act  shall take effect immediately and shall apply to the
levy of taxes based on the 2011 assessment roll  in  approved  assessing
units in the county of Nassau that pass a local law, ordinance or resol-
ution to adopt these provisions.


 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD10227-05-1

Comments

Open Legislation comments facilitate discussion of New York State legislation. All comments are subject to moderation. Comments deemed off-topic, commercial, campaign-related, self-promotional; or that contain profanity or hate speech; or that link to sites outside of the nysenate.gov domain are not permitted, and will not be published. Comment moderation is generally performed Monday through Friday.

By contributing or voting you agree to the Terms of Participation and verify you are over 13.