S T A T E O F N E W Y O R K
________________________________________________________________________
7544
I N S E N A T E
May 9, 2016
___________
Introduced by Sen. KAMINSKY -- 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 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 (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 2. This act shall take effect immediately and 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 resol-
ution to adopt these provisions.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD13627-01-6