S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   9088
 
                           I N  A S S E M B L Y
 
                             January 17, 2020
                                ___________
 
 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 adjusting 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.  Subparagraph  (iv)  of  paragraph (a) of subdivision 3 of
 section 1903 of the real property tax law, as amended by chapter  12  of
 the laws of 2019, 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, two thousand eighteen--two thousand nineteen, [and] two  thou-
 sand  nineteen--two  thousand twenty, AND TWO THOUSAND TWENTY--TWO THOU-
 SAND TWENTY-ONE 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.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD14605-01-9

 A. 9088                             2
 
   § 2. Paragraph (a) of subdivision 3 of section 1903 of the real  prop-
 erty  tax  law is amended by adding a new subparagraph (xxii) to read as
 follows:
   (XXII)  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 TWENTY 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,  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
 2019 and 2020 assessment rolls 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 2019 and 2020 assessment rolls in approved assessing  units
 in  the  county of Nassau that pass a local law, ordinance or resolution
 to adopt these provisions.