senate Bill S3661A

Signed By Governor
2013-2014 Legislative Session

Relates to allowing certain special assessing units other than cities to adjust their current base proportions

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Archive: Last Bill Status - Signed by Governor


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

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Actions

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Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jun 30, 2013 signed chap.84
Jun 24, 2013 delivered to governor
May 30, 2013 returned to senate
passed assembly
ordered to third reading cal.405
substituted for a4749a
May 20, 2013 referred to ways and means
delivered to assembly
passed senate
Apr 23, 2013 amended on third reading 3661a
Mar 07, 2013 advanced to third reading
Mar 06, 2013 2nd report cal.
Mar 05, 2013 1st report cal.168
Feb 08, 2013 referred to local government

Votes

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Bill Amendments

Original
A (Active)
Original
A (Active)

S3661 - Bill Details

See Assembly Version of this Bill:
A4749A
Law Section:
Real Property Tax Law
Laws Affected:
Amd §1803-a, RPT L
Versions Introduced in 2011-2012 Legislative Session:
S6867, A9773

S3661 - Bill Texts

view summary

Relates to allowing certain special assessing units other than cities to adjust their current base proportions.

view sponsor memo
BILL NUMBER:S3661

TITLE OF BILL: 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

PURPOSE: To allow special assessing units other than cities in the
county of Nassau to adjust their current base proportions.

SUMMARY OF PROVISIONS:

Section 1. Amends section 1803-a of the Real Property Tax Law by adding
a new paragraph y.

Section 2. Effective date.

JUSTIFICATION: Article 18 and 19 of the Real property Tax Law provide
that in "special" and "approved" assessing units, class tax rates must
be established in accordance with a strict statutory formula. One of
the elements of-the formula is that the current base proportion of any
class may not exceed the adjusted base Proportion for that class from
the prior year by-more than 5%. To avoid hardship to homeowners, the
Legislature has overridden this 5 cap on an annual basis for a number of
jurisdictions, including Nassau County (Article 18) and the approved
assessing units in Nassau (Article 19), where a cap has been repeatedly
set in recent years by special legislation. until these annual bills
are enacted, however, there is a budgetary uncertainty in these juris-
dictions each year. Another concern is that circumstances vary from
jurisdiction to jurisdiction, and the cap may not work equally well for
all of them. This bill gives special and approved assessing units in
Nassau County the authority to tailor their "cap" to local conditions
each year, thereby removing the annual uncertainty and freeing them to
do what is best for the local property taxpayers in their neighborhood.

LEGISLATIVE HISTORY: Chapter 73 of the Laws of 2012 (S.6567/A-9773)
Chapter 164 of the Laws of 2011 (S.5002/A.6462)

FISCAL IMPLICATIONS: None to the State.

EFFECTIVE DATE: This act shall take effect immediately and shall apply
to the levy of taxes based on the 2013 assessment roll in a special
assessing unit.

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

    S. 3661                                                  A. 4749

                       2013-2014 Regular Sessions

                      S E N A T E - A S S E M B L Y

                            February 8, 2013
                               ___________

IN SENATE -- Introduced by Sen. MARTINS -- read twice and ordered print-
  ed, and when printed to be committed to the Committee on Local Govern-
  ment

IN  ASSEMBLY  --  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

  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 (y) to read as follows:
  (Y) NOTWITHSTANDING THE PROVISIONS OF PARAGRAPH (C) OF  THIS  SUBDIVI-
SION TO THE CONTRARY, IN A SPECIAL ASSESSING UNIT THAT IS NOT A CITY AND
FOR  CURRENT  BASE  PROPORTIONS  TO BE DETERMINED BY TAXES BASED ON SUCH
SPECIAL ASSESSING UNIT'S TWO  THOUSAND  THIRTEEN  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 COMPUTA-
TION 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 SUCH ONE PERCENT INCREASE AND THE LEGIS-
LATIVE 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. This act shall take effect immediately and  shall  apply  to  the
levy of taxes based on the 2013 assessment roll in an approved assessing
unit.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD04581-01-3

S3661A (ACTIVE) - Bill Details

See Assembly Version of this Bill:
A4749A
Law Section:
Real Property Tax Law
Laws Affected:
Amd §1803-a, RPT L
Versions Introduced in 2011-2012 Legislative Session:
S6867, A9773

S3661A (ACTIVE) - Bill Texts

view summary

Relates to allowing certain special assessing units other than cities to adjust their current base proportions.

view sponsor memo
BILL NUMBER:S3661A

TITLE OF BILL: 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

PURPOSE: To allow special assessing units other than cities in the
county of Nassau to adjust their current base proportions.

SUMMARY OF PROVISIONS:

Section 1. Amends section 1803-a of the Real Property Tax Law by
adding a new paragraph y.

Section 2. Effective date.

JUSTIFICATION: Article 18 and 19 of the Real Property Tax Law provide
that in "special" and "approved" assessing units, class tax rates must
be established in accordance with a strict statutory formula. One of
the elements of the formula is that the current base proportion of any
class may not exceed the adjusted base proportion for that class from
the prior year by more than 5%. To avoid hardship to homeowners, the
Legislature has overridden this 5% cap on an annual basis for a number
of jurisdictions, including Nassau County (Article 18) and the
approved assessing units in Nassau (Article 19), where a 1% cap has
been repeatedly set in recent years by special legislation. Until
these annual bills are enacted, however, there is a budgetary
uncertainty in these jurisdictions each year. Another concern is that
circumstances vary from jurisdiction to jurisdiction, and the cap may
not work equally well for all of them. This bill gives special and
approved assessing units in Nassau County the authority to tailor
their "cap" to local conditions each year, thereby removing the annual
uncertainty and freeing them to do what is best for the local property
taxpayers in their neighborhood.

LEGISLATIVE HISTORY: Chapter 73 of the Laws of 2012 (S.6867/A.9773)
Chapter 164 of the Laws of 2011 (S.5002/A.6462)

FISCAL IMPLICATIONS: None to the State.

EFFECTIVE DATE: This act shall take effect immediately and shall apply
to the levy of taxes based on the 2013 assessment roll in a special
assessing unit.

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

    S. 3661--A                                            A. 4749--A
    Cal. No. 168

                       2013-2014 Regular Sessions

                      S E N A T E - A S S E M B L Y

                            February 8, 2013
                               ___________

IN SENATE -- Introduced by Sen. MARTINS -- read twice and ordered print-
  ed, and when printed to be committed to the Committee on Local Govern-
  ment  --  reported favorably from said committee, ordered to first and
  second report,  ordered  to  a  third  reading,  amended  and  ordered
  reprinted, retaining its place in the order of third reading

IN  ASSEMBLY  --  Introduced  by  M.  of  A. WEISENBERG -- read once and
  referred to the Committee  on  Real  Property  Taxation  --  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 allowing
  certain special assessing units other  than  cities  to  adjust  their
  current base proportions

  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 (y) to read as follows:
  (Y)  NOTWITHSTANDING  THE PROVISIONS OF PARAGRAPH (C) OF THIS SUBDIVI-
SION TO THE CONTRARY, IN A SPECIAL ASSESSING UNIT THAT IS NOT A CITY AND
FOR CURRENT BASE PROPORTIONS TO BE DETERMINED BY  TAXES  BASED  ON  SUCH
SPECIAL  ASSESSING  UNIT'S  TWO  THOUSAND  THIRTEEN 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  COMPUTA-
TION  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 SUCH ONE PERCENT INCREASE AND THE  LEGIS-
LATIVE  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.  This  act  shall take effect immediately and shall apply to the
levy of taxes based on the 2013 assessment roll in a  special  assessing
unit that is not a city.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD04581-02-3

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