S T A T E   O F   N E W   Y O R K
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                                   5958
 
                        2017-2018 Regular Sessions
 
                             I N  S E N A T E
 
                                May 8, 2017
                                ___________
 
 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 (cc) to read as follows:
   (CC) 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  SEVENTEEN  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.
   § 2. Subparagraph (iv) of paragraph (a) of subdivision  3  of  section
 1903  of the real property tax law, as amended by chapter 93 of the laws
 of 2016, 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
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD11557-01-7

 S. 5958                             2
 
 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
 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, two thousand fifteen--two thousand sixteen, [and] two  thousand
 sixteen--two  thousand  seventeen, AND TWO THOUSAND SEVENTEEN--TWO THOU-
 SAND EIGHTEEN assessment rolls, one percent. 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  two  percent  or one percent increase whichever 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.
   § 3. Paragraph (a) of subdivision 3 of section 1903 of the real  prop-
 erty  tax law is amended by adding a new subparagraph (xviii) to read as
 follows:
   (XVIII) 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  SEVENTEEN 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.
   §  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
 2017  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 2017 assessment roll in approved assessing units in  the  county  of
 Nassau  that  pass  a  local law, ordinance or resolution to adopt these
 provisions.