NY State Senate Bill 2019-S6324

Archive: Last Bill Status Via A8138 - 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

View Actions

	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Oct 25, 2019	signed chap.415 delivered to governor
Jun 19, 2019	returned to assembly passed senate 3rd reading cal.1792 substituted for s6324
Jun 19, 2019	substituted by a8138 ordered to third reading cal.1792
Jun 05, 2019	referred to rules

Votes

- Jun 19, 2019 - Floor Vote
  A8138
  
  62
  
  Aye
  
  0
  
  Nay
  
  0
  
  Absent
  
  0
  
  Excused
  
  0
  
  Abstained
  - - Floor Vote: Jun 19, 2019
      
      aye (62)
      
      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
  Jun 19, 2019 - Rules Committee Vote
  S6324
  
  19
  
  Aye
  
  0
  
  Nay
  
  0
  
  Aye with Reservations
  
  0
  
  Absent
  
  0
  
  Excused
  
  0
  
  Abstained
  - - Rules Committee Vote: Jun 19, 2019
      
      aye (19)
      
      Benjamin
      
      Breslin
      
      Comrie
      
      Flanagan
      
      Gianaris
      
      Griffo
      
      Hoylman-Sigal
      
      Kennedy
      
      Krueger
      
      LaValle
      
      Lanza
      
      Little
      
      Liu
      
      Martinez
      
      Parker
      
      Robach
      
      Savino
      
      Seward
      
      Stewart-Cousins

2019-S6324 (ACTIVE) - Details

See Assembly Version of this Bill:: A8138
Law Section:: Real Property Tax Law
Laws Affected:: Amd §1803-a, RPT L
Versions Introduced in 2019-2020 Legislative Session:: S6324, A8138

2019-S6324 (ACTIVE) - Summary

Imposes a cap on class share increases in a special assessing unit which is a city.

2019-S6324 (ACTIVE) - Sponsor Memo

                                
 
BILL NUMBER: S6324

SPONSOR: GOUNARDES
 
TITLE OF BILL:  An act to amend the real property tax law, in relation
to the determination of adjusted base proportions in special assessing
units which are cities

 
SUMMARY OF PROVISIONS:

This bill would amend section 1803-a of the Real Property Tax Law to cap
the maximum class growth rate at zero percent for fiscal year 2020.

 
JUSTIFICATION:

State law requires New York City to adopt class shares based on rates
calculated by the State Board of Real Property Services (SBRPS) in order
to distribute the tax levy among the four classes of real property. This
year, the State Board's class equalization rates would cause the tax
burden on property tax class one (comprised of one-, two, and three-fa-
mily homes) to increase, as it has done over the past several years.

This bill is designed to provide relief for residential property tax
class one without placing a burden onto class two, which is the other
residential tax class. The "uncapped" current base proportions of class
one would grow by over 6.3 percent from fiscal year 2019, under the
State Board's calculations. Currently, State law provides that the
current base proportion of any single class may not exceed the adjusted
base proportion for that class from the prior year by more than five
percent.

This legislation would adjust that rule, for one year only, to cap the
maximum class share growth at 0.0 percent for New York City. The effect
of this change would be to reduce the amount by which the current base
proportions for any class, including class one, is allowed to grow,
resulting in citywide savings of about $321 for a typical owner of a
class one single family home. Under a cap of 0.0 percent, class two
properties will see a decrease in their tax rate, making that rate the
lowest it has been since fiscal year 2009.  Additionally, under a cap of
0.0 percent, the rate for class three properties increases by 3.7
percent from fiscal 2019, however, the change only brings that rate back
up to a level similar to those from fiscal 2009 through 2013. Class four
properties would see a very slight increase in their rate from fiscal
2018 which would keep their rate lower than it had been from fiscal 2015
through fiscal 2017.

Failure to enact this legislation would leave the City Council no option
but to adopt the default SBRPS formula for establishing class shares. In
that case, the estimated tax rate increase for class one would be over
six. percent, which, when coupled with assessment increases, would cause
significant increases in the tax bills for residential homeowners. This
tax rate increase for class one, resulting from SBRPS procedures, is
avoidable only through passage of this legislation.

 
FISCAL. IMPLICATIONS:

There would be zero impact on expenditures and revenues as a result of
this legislation.

 
EFFECTIVE DATE:
Immediately.

2019-S6324 (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   6324
 
                        2019-2020 Regular Sessions
 
                             I N  S E N A T E
 
                               June 5, 2019
                                ___________
 
 Introduced by Sen. GOUNARDES -- 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 the determi-
   nation of adjusted base proportions in special assessing  units  which
   are cities

   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 (gg) to read as follows:
   (GG)  NOTWITHSTANDING THE PROVISIONS OF PARAGRAPH (C) OF THIS SUBDIVI-
 SION TO THE CONTRARY, IN A SPECIAL ASSESSING UNIT WHICH IS  A  CITY  AND
 FOR  CURRENT BASE PROPORTIONS TO BE DETERMINED IN SUCH SPECIAL ASSESSING
 UNIT'S FISCAL YEAR TWO THOUSAND TWENTY, 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.
 WHERE THE 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 A  ZERO  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. In the event the special assessing unit which is a city has sent
 out real property tax bills for its fiscal year  2020  before  this  act
 shall  have become a law, the city shall take such actions as are neces-
 sary, consistent with applicable state and  local  law,  to  effect  the
 provisions  of  section  one of this act, including, but not limited to,
 revising the current base proportions  and  adjusted  base  proportions,
 resetting  the real property tax rates and sending amended real property
 tax bills.  Provided, however, that nothing in this act shall be  deemed
 to  affect the obligation of any taxpayer with respect to the payment of
 any installment of real property tax for such fiscal year which was  due
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.

                                                            LBD13186-01-9

 S. 6324                             2
 
 and  payable  prior to the date such amended real property tax bills are
 sent; for this purpose, such obligations shall be determined in  accord-
 ance  with  the  applicable  provisions of law that were in effect imme-
 diately  prior to the effective date of this act, and such city shall be
 authorized to determine the date on which amended bills are to  be  sent
 and  the  installments  of  real  property tax which are to be reflected
 therein.
   § 3. This act shall take effect immediately.

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Senate Bill S6324

Sponsored By

Archive: Last Bill Status Via A8138 - Signed by Governor

Jun 19, 2019 - Floor Vote

Floor Vote: Jun 19, 2019

Jun 19, 2019 - Rules Committee Vote

Rules Committee Vote: Jun 19, 2019

2019-S6324 (ACTIVE) - Details

2019-S6324 (ACTIVE) - Summary

2019-S6324 (ACTIVE) - Sponsor Memo

2019-S6324 (ACTIVE) - Bill Text download pdf

Comments

Senate Bill S6324

Share this bill

Sponsored By

Andrew Gounardes

Archive: Last Bill Status Via A8138 - Signed by Governor

2019-S6324 (ACTIVE) - Details

2019-S6324 (ACTIVE) - Summary

2019-S6324 (ACTIVE) - Sponsor Memo

2019-S6324 (ACTIVE) - Bill Text download pdf

Comments