S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   2851
 
                        2019-2020 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             January 25, 2019
                                ___________
 
 Introduced by M. of A. LAVINE -- 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 two new paragraphs (ee) and (ff) to read as
 follows:
   (EE) 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 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 COMPUTATION 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 LEGISLATIVE 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.
   (FF) 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  NINETEEN  ASSESSMENT  ROLL,  THE
 CURRENT  BASE PROPORTION OF ANY CLASS SHALL NOT EXCEED THE ADJUSTED BASE
 PROPORTION OR ADJUSTED PROPORTION,  WHICHEVER  IS  APPROPRIATE,  OF  THE
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD07945-03-9

 A. 2851                             2
 
 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 186 of the laws
 of 2018, 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
 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,  two  thousand
 sixteen--two  thousand  seventeen,  two thousand seventeen--two thousand
 eighteen, [and] two thousand eighteen--two thousand  nineteen,  AND  TWO
 THOUSAND  NINETEEN--TWO  THOUSAND  TWENTY 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.
   § 3. Paragraph (a) of subdivision 3 of section 1903 of the real  prop-
 erty  tax  law is amended by adding two new subparagraphs (xx) and (xxi)
 to read as follows:
   (XX) NOTWITHSTANDING ANY  OTHER  PROVISION  OF  LAW,  IN  AN  APPROVED
 ASSESSING  UNIT IN THE COUNTY OF NASSAU AND FOR CURRENT BASE PROPORTIONS
 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, WHICHEVER IS APPRO-
 PRIATE, OF THE IMMEDIATELY PRECEDING YEAR, BY  MORE  THAN  ONE  PERCENT,
 PROVIDED THAT SUCH APPROVED ASSESSING UNIT HAS PASSED A LOCAL LAW, ORDI-
 NANCE 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.
   (XXI)  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 NINETEEN 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

 A. 2851                             3
 
 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
 2018 and 2019 assessment rolls 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 and 2019 assessment rolls in approved assessing  units
 in  the  county of Nassau that pass a local law, ordinance or resolution
 to adopt these provisions.