NY State Senate Bill 2017-S7606A

Senate Bill S7606A

2017-2018 Legislative Session

Relates to allowing certain special assessing units other than cities to adjust their current base proportions

download bill text pdf

Archive: Last Bill Status - In Assembly Committee

Introduced
- In Committee Assembly
- In Committee Senate
- On Floor Calendar Assembly
- On Floor Calendar Senate
- Passed Assembly
- Passed Senate
Delivered to Governor
Signed By Governor

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Actions

View Actions

	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jun 07, 2018	referred to real property taxation delivered to assembly passed senate ordered to third reading cal.1647 committee discharged and committed to rules
May 14, 2018	print number 7606a
May 14, 2018	amend (t) and recommit to local government
Jan 30, 2018	referred to local government

Votes

- Jun 7, 2018 - Floor Vote
  S7606A
  
  61
  
  Aye
  
  0
  
  Nay
  
  0
  
  Absent
  
  2
  
  Excused
  
  0
  
  Abstained
  - - Floor Vote: Jun 7, 2018
      
      aye (61)
      
      Addabbo Jr.
      
      Akshar
      
      Alcantara
      
      Avella
      
      Bailey
      
      Benjamin
      
      Bonacic
      
      Boyle
      
      Breslin
      
      Brooks
      
      Carlucci
      
      Comrie
      
      DeFrancisco
      
      Dilan
      
      Felder
      
      Flanagan
      
      Funke
      
      Gallivan
      
      Gianaris
      
      Golden
      
      Griffo
      
      Hamilton
      
      Hannon
      
      Helming
      
      Hoylman-Sigal
      
      Jacobs
      
      Kaminsky
      
      Kavanagh
      
      Kennedy
      
      Klein
      
      Krueger
      
      LaValle
      
      Lanza
      
      Larkin
      
      Little
      
      Marcellino
      
      Marchione
      
      Mayer
      
      Montgomery
      
      Murphy
      
      O'Mara
      
      Ortt
      
      Parker
      
      Peralta
      
      Persaud
      
      Phillips
      
      Ranzenhofer
      
      Ritchie
      
      Rivera
      
      Robach
      
      Sanders Jr.
      
      Savino
      
      Sepúlveda
      
      Serino
      
      Serrano
      
      Seward
      
      Stavisky
      
      Stewart-Cousins
      
      Tedisco
      
      Valesky
      
      Young
      
      excused (2)
      
      Amedore
      
      Croci
  Jun 7, 2018 - Rules Committee Vote
  S7606A
  
  22
  
  Aye
  
  0
  
  Nay
  
  3
  
  Aye with Reservations
  
  0
  
  Absent
  
  0
  
  Excused
  
  0
  
  Abstained
  - - Rules Committee Vote: Jun 7, 2018
      
      aye (22)
      
      Bonacic
      
      Breslin
      
      DeFrancisco
      
      Dilan
      
      Flanagan
      
      Griffo
      
      Hannon
      
      Kennedy
      
      Klein
      
      LaValle
      
      Larkin
      
      Little
      
      Marcellino
      
      Montgomery
      
      Parker
      
      Ranzenhofer
      
      Rivera
      
      Robach
      
      Savino
      
      Seward
      
      Stewart-Cousins
      
      Valesky
      
      aye wr (3)
      
      Gianaris
      
      Krueger
      
      Lanza

Bill Amendments

Original

A (Active)

2017-S7606 - Details

See Assembly Version of this Bill:: A7298
Current Committee:: Assembly Real Property Taxation
Law Section:: Real Property Tax Law
Laws Affected:: Amd §§1803-a & 1903, RPT L
Versions Introduced in 2015-2016 Legislative Session:: A10671

2017-S7606 - Summary

Allows certain special assessing units other than cities to adjust their current base proportions; gives special and approved assessing units the authority to tailor their "cap" to local conditions each year, thereby removing the annual uncertainty; relates to adjusted base proportions for assessment rolls; relates to the base proportion in approved assessing units in Nassau county.

2017-S7606 - Sponsor Memo

                                
 
BILL NUMBER: S7606

SPONSOR: PHILLIPS
 
TITLE OF BILL:  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, and the base proportion in approved
assessing units in Nassau county

 
PURPOSE:

This legislation would limit the amount of property tax shift between
homestead/nonhomestead and class share apportionment for local govern-
ments in Nassau County for one year.

 
SUMMARY OF PROVISIONS:

Section 1: Amends section 1803-a of the Real Property Tax Law by adding
a new paragraph (dd) which extends for one year legislation that limits
the amount of a property tax shift between classes of properties caused
by large fluctuations in property values.

Section 2: Amends Section 1903 of the Real Property Tax Law by adding a
new subparagraph (xviv) to subdivision 3 to limit the amount of a prop-
erty tax shift between homestead and non-homestead properties caused by
large fluctuations in property values within Nassau County.

Section 3: Effective date.

 
JUSTIFICATION:

In Nassau County, there is a large differential in property tax value
increases between classes of property. This in turn causes a large prop-
erty tax increase in one class of property. Presently, the amount of
taxes which can be shifted from one class to another is generally capped
at five percent, but for a number of years the legislature has extended
provisions to cap that amount at 1 percent to better protect against
large property tax shifts. This will create real property tax stability
for another year for local governments using homestead/non-homestead and
class share apportionment within Nassau County.

 
LEGISLATIVE HISTORY:

New Legislation.

 
FISCAL IMPLICATIONS:

There are no costs to the state or localities. This bill will allow for
a more equitable distribution of real property taxes between classes of
property.

 
EFFECTIVE DATE:
This act shall take effect immediately; provided, however, that section
one of this act shall apply to the levy of taxes based on the 2018
assessment roll in a special assessing unit that is not a city and that
section two of this act shall apply to the levy of taxes based on the
2018 assessment roll in approved assessing units in the county of Nassau
that pass a local law, ordinance or resolution to adopt these
provisions.

2017-S7606 - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   7606
 
                             I N  S E N A T E
 
                             January 30, 2018
                                ___________
 
 Introduced  by Sen. PHILLIPS -- 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  allowing
   certain  special  assessing  units  other  than cities to adjust their
   current base proportions, and the base proportion in approved  assess-
   ing 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 (dd) to read as follows:
   (DD)  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  EIGHTEEN 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. Paragraph (a) of subdivision 3 of section 1903 of the real prop-
 erty tax law is amended by adding a new subparagraph (xviv) to  read  as
 follows:
   (XVIV)  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 EIGHTEEN 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
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets

                       [ ] is old law to be omitted.
                                                            LBD14543-01-8

 S. 7606                             2

 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.
   § 3. This act shall take effect immediately; provided,  however,  that
 section  one  of  this act shall apply to the levy of taxes based on the
 2018 assessment roll in a special assessing unit that is not a city  and
 that  section  two of this act shall apply to the levy of taxes based on
 the 2018 assessment roll in approved assessing units in  the  county  of
 Nassau  that  pass  a  local law, ordinance or resolution to adopt these
 provisions.

2017-S7606A (ACTIVE) - Details

See Assembly Version of this Bill:: A7298
Current Committee:: Assembly Real Property Taxation
Law Section:: Real Property Tax Law
Laws Affected:: Amd §§1803-a & 1903, RPT L
Versions Introduced in 2015-2016 Legislative Session:: A10671

2017-S7606A (ACTIVE) - Summary

2017-S7606A (ACTIVE) - Sponsor Memo

                                
 
BILL NUMBER: S7606A

SPONSOR: PHILLIPS
 
TITLE OF BILL:  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

 
PURPOSE:

This legislation would limit the amount of property tax shift between
homestead/non-homestead and class share apportionment for local govern-
ments within and including Nassau County.

 
SUMMARY OF PROVISIONS:

Section 1: Amends section 1803-a of the Real Property Tax Law by adding
a new paragraph (bb) by extending for one year legislation which limits
the amount of a property tax shift between classes of properties caused
by large fluctuations in property values.

Section 3: Amends Section 1903 of the Real Property Tax Law by adding a
new subparagraph (xvii) to subdivision 3 to limit the amount of a prop-
erty tax shift between homestead and non-homestead properties caused by
large fluctuations in property values within Nassau County.

 
JUSTIFICATION:

In both Nassau and Suffolk County, there is a large differential in
property tax value increases between classes of property. This in turn
causes a large property tax increase in one class of property.  Present-
ly, the amount of taxes which can be shifted from one class to another
is generally capped at five percent, but for a number of years the
legislature has extended provisions to cap that amount at 1 percent to
better protect against large property tax shifts. This will create real
property tax stability for another year for local governments using
homestead/nonhomestead and class share apportionment within and includ-
ing Nassau County.

 
LEGISLATIVE HISTORY:

New Legislation.

 
FISCAL IMPLICATIONS:

There are no costs to the state or localities. This bill will allow for
a more equitable distribution of real property taxes between classes of
property.

 
EFFECTIVE DATE:
This act shall take effect immediately; provided, however, that section
one of this act shall apply to the levy of taxes based on the 2018
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
2018 assessment roll in approved assessing units in the county of Nassau
that pass a local law, ordinance or resolution to adopt these
provisions.

2017-S7606A (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  7606--A
 
                             I N  S E N A T E
 
                             January 30, 2018
                                ___________
 
 Introduced  by Sen. PHILLIPS -- read twice and ordered printed, and when
   printed to be committed  to  the  Committee  on  Local  Government  --
   committee  discharged,  bill amended, ordered reprinted as amended and
   recommitted to said committee
 
 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 (dd) to read as follows:
   (DD) 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  EIGHTEEN  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. Paragraph (a) of subdivision 3 of section 1903 of the real  prop-
 erty  tax  law  is amended by adding a new subparagraph (xix) to read as
 follows:
   (XIX) 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  EIGHTEEN  ROLL, THE CURRENT BASE PROPORTION OF ANY CLASS SHALL
 NOT EXCEED THE ADJUSTED BASE PROPORTION OR ADJUSTED PROPORTION, WHICHEV-
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets

                       [ ] is old law to be omitted.
                                                            LBD14543-02-8

 S. 7606--A                          2
 
 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.
   §  3.  This act shall take effect immediately; provided, however, that
 section one of this act shall apply to the levy of taxes  based  on  the
 2018  assessment roll in a special assessing unit that is not a city and
 that section two of this act shall apply to the levy of taxes  based  on
 the  2018  assessment  roll in approved assessing units in the county of
 Nassau that pass a local law, ordinance or  resolution  to  adopt  these
 provisions.

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