senate Bill S3708

Signed By Governor
2013-2014 Legislative Session

Relates to the base proportion in approved assessing units in Nassau county

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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.85
Jun 24, 2013 delivered to governor
May 20, 2013 returned to senate
passed assembly
ordered to third reading cal.317
substituted for a4839
referred to ways and means
delivered to assembly
passed senate
Mar 07, 2013 advanced to third reading
Mar 06, 2013 2nd report cal.
Mar 05, 2013 1st report cal.169
Feb 11, 2013 referred to local government

Votes

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S3708 - Bill Details

See Assembly Version of this Bill:
A4839
Law Section:
Real Property Tax Law
Laws Affected:
Amd ยง1903, RPT L

S3708 - Bill Texts

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Relates to the base proportion in approved assessing units in Nassau county.

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BILL NUMBER:S3708

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 OR GENERAL IDEA OF BILL: 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 unit's 2013
assessment roll.

SUMMARY OF SPECIFIC PROVISIONS: This bill amends Section 1903 of the
Real Property Tax Law by adding a new subparagraph (xiv) to subdivision
3 to cap the maximum class growth rate at 1% in an approved assessing
unit for the purposes of the 2013 tax roll, provided that the such
aforementioned assessing unit has passed a local law, ordinance or
resolution providing therefor.

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%. The change would reduce the
amount by which any class of property is allowed to grow. This legis-
lation 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% to ensure that property
tax liabilities are more equitably distributed between the unit's class-
es of property.

PRIOR LEGISLATIVE HISTORY: Chapter 94 of 2004, Chapter 20 of 2005, Chap-
ter 24 of 2006, Chapter 46 of 2007, Chapter 123 of 2008, Chapter 382 of
2009, Chapter 273 of 2010, Chapter 36 of 2011, Chapter 30 of 2012.

FISCAL IMPLICATIONS: None to the state or localities.

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

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

    S. 3708                                                  A. 4839

                       2013-2014 Regular Sessions

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

                            February 11, 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  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 (xiv) to read
as follows:
  (XIV) 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  THIRTEEN  ROLL, THE CURRENT BASE PROPORTION OF ANY CLASS SHALL
NOT EXCEED THE ADJUSTED BASE PROPORTION OR ADJUSTED PROPORTION, WHICHEV-
ER 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 2013 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.
                                                           LBD08527-01-3

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