S T A T E   O F   N E W   Y O R K
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                                  10671

                          I N  A S S E M B L Y

                              June 11, 2016
                               ___________

Introduced  by  COMMITTEE  ON  RULES  -- (at request of M. of A. Lavine,
  Ramos, Schimel) -- 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,  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

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

                                                           LBD15553-01-6

A. 10671                            2

proportion  or  adjusted  proportion,  whichever  is appropriate, of the
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.