NY State Senate Bill 2019-S1891A

Senate Bill S1891A

Signed By Governor

2019-2020 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 Via A2851 - Signed by Governor

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

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	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Feb 15, 2019	signed chap.12
Feb 04, 2019	delivered to governor
Jan 29, 2019	returned to assembly passed senate 3rd reading cal.88 substituted for s1891a
Jan 29, 2019	substituted by a2851
Jan 28, 2019	ordered to third reading cal.88 committee discharged and committed to rules
Jan 25, 2019	print number 1891a
Jan 25, 2019	amend and recommit to local government
Jan 17, 2019	referred to local government

Votes

- Jan 29, 2019 - Floor Vote
  A2851
  
  63
  
  Aye
  
  0
  
  Nay
  
  0
  
  Absent
  
  0
  
  Excused
  
  0
  
  Abstained
  - - Floor Vote: Jan 29, 2019
      
      aye (63)
      
      Addabbo Jr.
      
      Akshar
      
      Amedore
      
      Antonacci
      
      Bailey
      
      Benjamin
      
      Biaggi
      
      Boyle
      
      Breslin
      
      Brooks
      
      Carlucci
      
      Comrie
      
      Felder
      
      Flanagan
      
      Funke
      
      Gallivan
      
      Gaughran
      
      Gianaris
      
      Gounardes
      
      Griffo
      
      Harckham
      
      Helming
      
      Hoylman-Sigal
      
      Jackson
      
      Jacobs
      
      Jordan
      
      Kaminsky
      
      Kaplan
      
      Kavanagh
      
      Kennedy
      
      Krueger
      
      LaValle
      
      Lanza
      
      Little
      
      Liu
      
      Martinez
      
      May
      
      Mayer
      
      Metzger
      
      Montgomery
      
      Myrie
      
      O'Mara
      
      Ortt
      
      Parker
      
      Persaud
      
      Ramos
      
      Ranzenhofer
      
      Ritchie
      
      Rivera
      
      Robach
      
      Salazar
      
      Sanders Jr.
      
      Savino
      
      Sepúlveda
      
      Serino
      
      Serrano
      
      Seward
      
      Skoufis
      
      Stavisky
      
      Stewart-Cousins
      
      Tedisco
      
      Thomas
      
      Young
  Jan 28, 2019 - Rules Committee Vote
  S1891A
  
  14
  
  Aye
  
  0
  
  Nay
  
  5
  
  Aye with Reservations
  
  0
  
  Absent
  
  0
  
  Excused
  
  0
  
  Abstained
  - - Rules Committee Vote: Jan 28, 2019
      
      aye (14)
      
      Benjamin
      
      Breslin
      
      Comrie
      
      Flanagan
      
      Gianaris
      
      Hoylman-Sigal
      
      Kennedy
      
      Krueger
      
      Little
      
      Liu
      
      Martinez
      
      Parker
      
      Savino
      
      Stewart-Cousins
      
      aye wr (5)
      
      Griffo
      
      LaValle
      
      Lanza
      
      Robach
      
      Seward

Bill Amendments

Original

A (Active)

2019-S1891 - Details

See Assembly Version of this Bill:: A2851
Law Section:: Real Property Tax Law
Laws Affected:: Amd §§1803-a & 1903, RPT L

2019-S1891 - 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.

2019-S1891 - Sponsor Memo

                                
 
BILL NUMBER: S1891

SPONSOR: KAMINSKY
 
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 and homestead/non-homestead
apportioned local governments within Suffolk County (Town of Islip).

 
SUMMARY OF PROVISIONS:

Section 1: Amends section 1803-a of the Real Property Tax Law by adding

a new paragraph (cc) to limit the amount of a property tax shift between
classes of properties caused by large fluctuations in property values
for the 2018 and 2019 assessment rolls.

Section 2: Amends 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 by extending for one year legislation which limits the
amount of a property tax shift between homestead and non-homestead prop-
erties caused by large fluctuations in property values within such
designated classes within Suffolk County.

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.

 
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 and
2019 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 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.

2019-S1891 - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   1891
 
                        2019-2020 Regular Sessions
 
                             I N  S E N A T E
 
                             January 17, 2019
                                ___________
 
 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  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 (ee) 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  TO BE DETERMINED BY TAXES BASED ON SUCH
 SPECIAL ASSESSING UNIT'S TWO THOUSAND EIGHTEEN AND  NINETEEN  ASSESSMENT
 ROLLS,  THE  CURRENT  BASE  PROPORTION OF ANY CLASS SHALL NOT EXCEED THE
 ADJUSTED BASE PROPORTION OR ADJUSTED PROPORTION, WHICHEVER IS  APPROPRI-
 ATE,  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.
   § 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
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.

                                                            LBD07945-01-9

 S. 1891                             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,  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 a new subparagraph (xx) 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
 TO BE DETERMINED BY TAXES BASED ON SUCH APPROVED  ASSESSING  UNIT'S  TWO
 THOUSAND EIGHTEEN AND NINETEEN ROLLS, THE CURRENT BASE PROPORTION OF ANY
 CLASS  SHALL NOT EXCEED THE ADJUSTED BASE PROPORTION OR ADJUSTED PROPOR-
 TION, 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.
   § 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.

co-Sponsors

2019-S1891A (ACTIVE) - Details

See Assembly Version of this Bill:: A2851
Law Section:: Real Property Tax Law
Laws Affected:: Amd §§1803-a & 1903, RPT L

2019-S1891A (ACTIVE) - Summary

2019-S1891A (ACTIVE) - Sponsor Memo

                                
 
BILL NUMBER: S1891A

SPONSOR: KAMINSKY
 
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 and homestead/non-homestead
apportioned local governments within Suffolk County (Town of Islip).

 
SUMMARY OF PROVISIONS:

Section 1: Amends section 1803-a of the Real Property Tax Law by adding

two new paragraphs to limit the amount of a property tax shift between
classes of properties caused by large fluctuations in property values
for the 2018 and 2019 assessment rolls.

Section 2: Amends 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 by extending for one year legislation which limits the
amount of a property tax shift between homestead and non-homestead prop-
erties caused by large fluctuations in property values within such
designated classes within Suffolk County.

Section 3: Amends Section 1903 of the Real Property Tax Law by adding
two new subparagraphs to subdivision 3 to limit the amount of a property
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.

 
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 and
2019 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 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.

2019-S1891A (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  1891--A
 
                        2019-2020 Regular Sessions
 
                             I N  S E N A T E
 
                             January 17, 2019
                                ___________
 
 Introduced  by Sen. KAMINSKY -- 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 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
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.

                                                            LBD07945-02-9

 S. 1891--A                          2
 
 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 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

 S. 1891--A                          3
 
 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
 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.

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