Senate Bill S5622

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

                                  5622

                       2015-2016 Regular Sessions

                            I N  S E N A T E

                              May 20, 2015
                               ___________

Introduced  by  Sen.  MARCELLINO  -- read twice and ordered printed, and
  when printed to be committed to the Committee on Local Government

AN ACT to amend the real property tax law, in relation to the allocation
  of certain real property taxes; and providing for the repeal  of  such
  provisions upon expiration thereof

  THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1. Paragraph (a) of subdivision 2 of section 1803 of the  real
property  tax  law,  as  amended  by chapter 413 of the laws of 2004, is
amended to read as follows:
  (a) For assessment rolls prepared during and  after  nineteen  hundred
eighty-two  and  before  nineteen hundred ninety-one, and for assessment
rolls prepared after two thousand one for purposes  of  all  county  and
town  special districts and zones of assessment, the legislative body of
each special assessing  unit  shall  adjust  such  base  proportions  to
reflect  the  addition to the assessment roll of new property, additions
to or improvements of existing property or formerly exempt  property  or
the full or partial removal from the roll of property by reason of fire,
demolition[,]  OR  destruction  SUBJECT  TO PARAGRAPH (B) OF SUBDIVISION
FOUR OF  SECTION  EIGHTEEN  HUNDRED  THREE-B  OF  THIS  ARTICLE  or  new
exemption  or  any change in the class designation of any parcel of real
property; provided, however, that the legislative body of  each  special
assessing  unit  may further alter the base proportions, as so adjusted,
in accordance with the provisions of paragraph (b) of this subdivision.
  S 2. Subdivision 5 of section 1803-a of the real property tax law,  as
added  by  chapter  143 of the laws of 1989 and as renumbered by chapter
440 of the laws of 1993, is amended to read as follows:
  5. Adjusted base proportions. No later than five  days  subsequent  to
the  filing  of  the final assessment roll, the legislative body of each
special assessing unit shall adjust such  current  base  proportions  to
reflect  the  addition to the assessment roll of new property, additions

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD10636-03-5
              

S. 5622                             2

to or improvements of existing property or formerly exempt  property  or
the  full  or  partial  removal  from the assessment roll of property by
reason of fire, demolition[,] OR destruction SUBJECT TO PARAGRAPH (B) OF
SUBDIVISION  FOUR OF SECTION EIGHTEEN HUNDRED THREE-B OF THIS ARTICLE or
new exemption or any change in the class designation of  any  parcel  of
real  property subsequent to the taxable status date of the latest final
assessment roll for which class equalization  rates  have  been  finally
adopted.  The current base proportions so adjusted shall be known as the
adjusted base proportions.
  S 3. Subdivision 4 of section 1803-b of the real property tax law,  as
added by chapter 143 of the laws of 1989, is amended to read as follows:
  4.  (A)  Nothing  in  section eighteen hundred three, section eighteen
hundred three-a or this section of this article shall prevent the  entry
on  the assessment roll of new property, additions to or improvements of
existing property or formerly exempt property or  the  full  or  partial
removal  from  the  roll  of  property  by  reason  of fire, demolition,
destruction or new exemption.
  (B) THE PROVISIONS OF THIS SUBDIVISION SHALL NOT APPLY TO THE  PORTION
OF  PROPERTY  LOCATED WITHIN A SPECIAL ASSESSING UNIT THAT IS NOT A CITY
THAT IS OR WAS FORMERLY USED AS UTILITY PROPERTY WHERE SUCH  PORTION  OF
PROPERTY  WAS  DEMOLISHED  DURING THE PERIOD UPON WHICH THE TWO THOUSAND
FIFTEEN--TWO THOUSAND SIXTEEN ASSESSMENT ROLL IS BASED.
  S 4. Subdivision 5 of section 1805 of the real property  tax  law,  as
amended  by  chapter  143  of  the  laws  of 1989, is amended to read as
follows:
  5. Nothing in this section shall prevent  placing  on  the  assessment
roll  new property, additions to or improvements of existing property or
formerly exempt property or the full or partial removal from the roll of
property by reason of fire,  demolition[,]  OR  destruction  SUBJECT  TO
PARAGRAPH (B) OF SUBDIVISION FOUR OF SECTION EIGHTEEN HUNDRED THREE-B OF
THIS  ARTICLE  or  new  exemption and such increase or decrease in value
shall not be included in the computation of the  limitations  prescribed
by  this section. Any parcel which would be assessed at a greater amount
but for the provisions of subdivision one or two of this  section  shall
be  excluded  from any survey or computation made by any body or officer
for the purpose of determining a level of assessment to be used  in  the
administrative  or  judicial  review  of  assessments including, but not
limited to, class ratios computed pursuant to paragraph (b) of  subdivi-
sion  one of section twelve hundred two of this chapter, ratios computed
by selection of parcels or from actual sales of real property under  the
provisions  of subdivision three of section seven hundred twenty of this
chapter, and residential assessment ratios computed pursuant to  section
seven  hundred  thirty-eight  of  this  chapter, but not including state
equalization rates or class equalization rates.  In  the  event  that  a
parcel  appearing  on  the assessment roll completed in nineteen hundred
eighty or any subsequent roll is subdivided or consolidated with  anoth-
er,  such  assessor shall make an appropriate allocation of the assessed
value of such parcel in the determination of the limitations  prescribed
in this section.
  S  5.  This  act shall take effect immediately and shall expire and be
deemed repealed December 31, 2015.