S T A T E   O F   N E W   Y O R K
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                                  8046

                            I N  S E N A T E

                              June 7, 2016
                               ___________

Introduced  by COMMITTEE ON RULES -- 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  allowing
  certain  special  assessing  units  other  than cities to adjust their
  current base proportions, adjusted  base  proportions  for  assessment
  rolls,  and  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.  Subdivision  1 of section 1803-a of the real property tax
law is amended by adding a new paragraph (bb) to read as follows:
  (BB) 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  SIXTEEN  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. Subparagraph (iv) of paragraph (a) of subdivision  3  of  section
1903 of the real property tax law, as amended by chapter 266 of the laws
of 2015, is amended to read as follows:
  (iv)  Notwithstanding  any  other  provision  of  law,  in an approved
assessing unit in the county of Suffolk and for current base proportions
to be determined by taxes based on such approved  assessing  unit's  two
thousand  three  -  two  thousand four, two thousand four - two thousand
five and two thousand five - two  thousand  six  assessment  rolls,  the
current  base proportion of any class shall not exceed the adjusted base
proportion or adjusted proportion,  whichever  is  appropriate,  of  the

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

                                                           LBD15553-01-6

S. 8046                             2

immediately  preceding  year by more than two percent, or in the case of
the two thousand five--two thousand six, two thousand six--two  thousand
seven,  two  thousand seven--two thousand eight, two thousand eight--two
thousand  nine, two thousand twelve--two thousand thirteen, two thousand
thirteen--two thousand fourteen,  two  thousand  fourteen--two  thousand
fifteen, [and] two thousand fifteen--two thousand sixteen, AND TWO THOU-
SAND  SIXTEEN--TWO  THOUSAND  SEVENTEEN  assessment  rolls, one percent.
Where the  computation  of  current  base  proportions  would  otherwise
produce such result, the current base proportion of such class or class-
es shall be limited to such two percent or one percent increase whichev-
er  is  applicable,  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 3. Paragraph (a) of subdivision 3 of section 1903 of the real  prop-
erty  tax  law is amended by adding a new subparagraph (xvii) to read as
follows:
  (XVII) 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  SIXTEEN  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  4.  This act shall take effect immediately; provided, however, that
section one of this act shall apply to the levy of taxes  based  on  the
2016  assessment roll in a special assessing unit that is not a city and
that section three of this act shall apply to the levy of taxes based on
the 2016 assessment roll in approved assessing units in  the  county  of
Nassau  that  pass  a  local law, ordinance or resolution to adopt these
provisions.