S T A T E O F N E W Y O R K
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5980
2021-2022 Regular Sessions
I N S E N A T E
March 24, 2021
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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 the determi-
nation of adjusted base proportions in certain special assessing units
which are not 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 (jj) to read as follows:
(JJ) 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 TWENTY-ONE 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 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. This act shall take effect immediately.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD09889-01-1