Senate Bill S7640A

Signed By Governor

2011-2012 Legislative Session

Relates to the determination of adjusted base proportions in special assessing units which are cities for the fiscal year 2013

download bill text pdf

Archive: Last Bill Status - Signed by Governor

Introduced
- In Committee Assembly
- In Committee Senate
- On Floor Calendar Assembly
- On Floor Calendar Senate
- Passed Assembly
- Passed Senate
Delivered to Governor
Signed By Governor

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Actions

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Date of Action	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jun 29, 2012	signed chap.90
Jun 22, 2012	delivered to governor
Jun 20, 2012	returned to senate passed assembly ordered to third reading rules cal.280 substituted for a10621
Jun 19, 2012	referred to ways and means delivered to assembly passed senate ordered to third reading cal.1326
Jun 11, 2012	print number 7640a
Jun 11, 2012	amend and recommit to rules referred to rules

Votes

- Jun 19, 2012 - Floor Vote
  S7640A
  
  Aye
  
  59
  
  Nay
  
  0
  
  Absent
  
  0
  
  Excused
  
  3
  
  Abstained
  
  0
  - - Floor Vote: Jun 19, 2012
      
      aye (59)
      
      Adams
      
      Addabbo Jr.
      
      Avella
      
      Ball
      
      Bonacic
      
      Breslin
      
      Carlucci
      
      DeFrancisco
      
      Diaz
      
      Dilan
      
      Duane
      
      Farley
      
      Flanagan
      
      Fuschillo
      
      Gallivan
      
      Gianaris
      
      Golden
      
      Griffo
      
      Grisanti
      
      Hannon
      
      Hassell-Thompson
      
      Johnson
      
      Kennedy
      
      Klein
      
      Krueger
      
      LaValle
      
      Lanza
      
      Larkin
      
      Libous
      
      Little
      
      Marcellino
      
      Martins
      
      Maziarz
      
      McDonald
      
      Montgomery
      
      Nozzolio
      
      O'Mara
      
      Oppenheimer
      
      Parker
      
      Peralta
      
      Perkins
      
      Ranzenhofer
      
      Ritchie
      
      Rivera
      
      Robach
      
      Saland
      
      Sampson
      
      Savino
      
      Serrano
      
      Seward
      
      Skelos
      
      Smith
      
      Squadron
      
      Stavisky
      
      Stewart-Cousins
      
      Storobin
      
      Valesky
      
      Young
      
      Zeldin
      
      excused (3)
      
      Alesi
      
      Espaillat
      
      Huntley
  Jun 21, 2012 - Rules Committee Vote
  S7640A
  
  Aye
  
  20
  
  Nay
  
  0
  
  Aye with Reservations
  
  3
  
  Absent
  
  0
  
  Excused
  
  1
  
  Abstained
  
  1
  - - Rules Committee Vote: Jun 21, 2012
      
      aye (20)
      
      Breslin
      
      Dilan
      
      Farley
      
      Fuschillo
      
      Hannon
      
      Hassell-Thompson
      
      Johnson
      
      Krueger
      
      LaValle
      
      Larkin
      
      Libous
      
      Marcellino
      
      Nozzolio
      
      Parker
      
      Perkins
      
      Sampson
      
      Seward
      
      Skelos
      
      Smith
      
      Stewart-Cousins
      
      aye wr (3)
      
      Duane
      
      Maziarz
      
      Saland
      
      excused (1)
      
      Alesi
      
      abstained (1)
      
      Montgomery

Bill Amendments

2011-S7640 - Details

See Assembly Version of this Bill:: A10621
Law Section:: Real Property Tax Law
Laws Affected:: Amd §1803-a, RPT L

2011-S7640 - Summary

Provides that in an assessing unit which is a city the current base proportion of any class shall not exceed the adjusted base proportion or adjusted proportion of the preceding year by more than 1 1/2 precent.

2011-S7640 - Sponsor Memo

                                BILL NUMBER:S7640

TITLE OF BILL:
An act
to amend the real property tax law, in relation to the determination of
adjusted base proportions in special assessing units which are cities
for the fiscal year 2013

SUMMARY OF PROVISIONS:
This bill would amend section 1803-a of the Real Property Tax Law to
cap the maximum class growth rate at one and a half percent for
fiscal year 2013.

JUSTIFICATION:
State law requires New York City to adopt class shares based on rates
calculated by the State Board of Real Property Services (SBRPS) in
order to distribute the tax levy among the four classes of real
property. This year the State Board's class equalization rates would
cause the tax burden on property tax class one, comprised one-, two-,
and three-family homes, to increase, as it has done over the past
several years.

This bill is designed to provide relief for the residential property
tax class one without placing a burden on to class two which is the
other residential tax class. The "uncapped" current base proportions
of class one would grow by nearly 6 percent from fiscal year 2012,

under the State Board's calculations. Currently, State law provides
that the current base proportion of anyone class may not exceed the
adjusted base proportion for that class from the prior year by more
than five percent.

This legislation would adjust that rule, for one year only, to cap the
maximum class growth at 1.5 percent for New York City. The effect of
this change would be to reduce the amount by which the current base
proportions for any class, including one, is allowed to grow,
resulting in citywide savings of about $40 for a typical owner of a
class one single family home. Bringing the cap any lower than 1.5
percent would provide greater savings to class one owners, but would
cause the tax rate for class two to increase. Under a cap of 1.5
percent, class two properties will see virtually the same tax rate as
they did in fiscal year 2012.

Failure to enact this legislation would leave the City Council no
option but to adopt the SBRPS formula for establishing class shares.
In that case, the estimated tax rate increase for class one would be
over 2%, which when coupled with assessment increases, would cause
significant increases in the tax bills for residential homeowners.
That tax rate increase for class one, resulting from SBRPS
procedures, is avoidable only through passage of this legislation.

FISCAL IMPLICATION:

There would be zero impact on expenditures and revenues as a result of
this legislation.

EFFECTIVE DATE:
Immediately.

2011-S7640 - Bill Text download pdf

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

                                  7640

                            I N  S E N A T E

                              June 11, 2012
                               ___________

Introduced  by  Sen.  GOLDEN -- 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 2013

  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 (x) to read as follows:
  (X) 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 THIRTEEN, 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 AND ONE-HALF PERCENT. 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 ONE AND ONE-HALF PERCENT INCREASE  AND  THE  LEGISLATIVE
BODY OF SUCH SPECIAL ASSESSING UNIT SHALL ALTER THE CURRENT BASE PROPOR-
TION 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  2013  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
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

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

                                                           LBD16178-01-2

S. 7640                             2

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.

2011-S7640A (ACTIVE) - Details

See Assembly Version of this Bill:: A10621
Law Section:: Real Property Tax Law
Laws Affected:: Amd §1803-a, RPT L

2011-S7640A (ACTIVE) - Summary

2011-S7640A (ACTIVE) - Sponsor Memo

                                BILL NUMBER:S7640A

TITLE OF BILL:
An act
to amend the real property tax law, in relation to the determination of
adjusted base proportions in special assessing units which are cities
for the fiscal year 2013

SUMMARY OF PROVISIONS:
This bill would amend section 1803-a of the Real Property Tax Law to
cap the maximum class growth rate at one and a half percent for
fiscal year 2013.

JUSTIFICATION:
State law requires New York City to adopt class shares based on rates
calculated by the State Board of Real Property Services (SBRPS) in
order to distribute the tax levy among the four classes of real
property. This year the State Board's class equalization rates would
cause the tax burden on property tax class one, comprised one-, two-,
and three-family homes, to increase, as it has done over the past
several years.

This bill is designed to provide relief for the residential property
tax class one without placing a burden onto class two which is the
other residential tax class. The "uncapped" current base proportions
of class one would grow by nearly 6 percent from fiscal year 2012,

under the State Board's calculations. Currently, State law provides
that the current base proportion of any one class may not exceed the
adjusted base proportion for that class from the prior year by more
than five percent.

This legislation would adjust that rule, for one year only, to cap the
maximum class growth at 1.5 percent for New York City. The effect of
this change would be to reduce the amount by which the current base
proportions for any class, including one, is allowed to grow,
resulting in citywide savings of about $40 for a typical owner of a
class one single family home. Bringing the cap any lower than 1.5
percent would provide greater savings to class one owners, but would
cause the tax rate for class two to increase. Under a cap of 1.5
percent, class two properties will see virtually the same tax rate as
they did in fiscal year 2012.

Failure to enact this legislation would leave the City Council no
option but to adopt the SBRPS formula for establishing class shares.
In that case, the estimated tax rate increase for class one would be
over 2%, which when coupled with assessment increases, would cause
significant increases in the tax bills for residential homeowners.
That tax rate increase for class one, resulting from SBRPS
procedures, is avoidable only through passage of this legislation.

FISCAL IMPLICATION:
There would be zero impact on expenditures and revenues as a result of
this legislation.

EFFECTIVE DATE:
Immediately.

2011-S7640A (ACTIVE) - Bill Text download pdf

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

                                 7640--A

                            I N  S E N A T E

                              June 11, 2012
                               ___________

Introduced  by  Sen.  GOLDEN -- read twice and ordered printed, and when
  printed to be  committed  to  the  Committee  on  Rules  --  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 determi-
  nation of adjusted base proportions in special assessing  units  which
  are cities for the fiscal year 2013

  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 (x) to read as follows:
  (X)  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 THIRTEEN, 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 AND ONE-HALF PERCENT. 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 ONE AND ONE-HALF PERCENT INCREASE AND THE LEGISLATIVE
BODY OF SUCH SPECIAL ASSESSING UNIT SHALL ALTER THE CURRENT BASE PROPOR-
TION 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 2013 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 in this act shall be deemed
to affect the obligation of any taxpayer with respect to the payment  of
any  installment of real property tax for such fiscal year which was due

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

                                                           LBD16178-02-2

S. 7640--A                          2

and payable prior to the date such amended real property tax  bills  are
sent;  for this purpose, such obligations shall be determined in accord-
ance with the applicable provisions of law that  were  in  effect  imme-
diately  prior to the effective date of this act, and such city shall be
authorized 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.

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Senate Bill S7640A

Signed By Governor

Sponsored By

Archive: Last Bill Status - Signed by Governor

Actions

Votes

Jun 19, 2012 - Floor Vote

Floor Vote: Jun 19, 2012

Jun 21, 2012 - Rules Committee Vote

Rules Committee Vote: Jun 21, 2012

Bill Amendments

2011-S7640 - Details

2011-S7640 - Summary

2011-S7640 - Sponsor Memo

2011-S7640 - Bill Text download pdf

2011-S7640A (ACTIVE) - Details

2011-S7640A (ACTIVE) - Summary

2011-S7640A (ACTIVE) - Sponsor Memo

2011-S7640A (ACTIVE) - Bill Text download pdf

Comments

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Get Status Alerts for 2011-S7640A

Senate Bill S7640A

Signed By Governor

Share this bill

Sponsored By

Martin J. Golden

Archive: Last Bill Status - Signed by Governor

Actions

Votes

Bill Amendments

2011-S7640 - Details

2011-S7640 - Summary

2011-S7640 - Sponsor Memo

2011-S7640 - Bill Text download pdf

2011-S7640A (ACTIVE) - Details

2011-S7640A (ACTIVE) - Summary

2011-S7640A (ACTIVE) - Sponsor Memo

2011-S7640A (ACTIVE) - Bill Text download pdf

Comments