Senate Bill S7557

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   7557
 
                             I N  S E N A T E
 
                             January 27, 2020
                                ___________
 
 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 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

 S. 7557                             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.