S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   10442
 
                           I N  A S S E M B L Y
 
                               May 23, 2022
                                ___________
 
 Introduced  by  COMMITTEE ON RULES -- (at request of M. of A. Weprin) --
   read once and referred to the Committee on Real Property Taxation
 
 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 (kk) to read as follows:
   (KK) 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-THREE, THE PERCENT INCREASE OF
 THE CURRENT BASE PROPORTION OF ANY CLASS OVER THE ADJUSTED BASE  PROPOR-
 TION  OR  ADJUSTED  PROPORTIONS,  WHICHEVER IS APPROPRIATE, OF THE IMME-
 DIATELY PRECEDING YEAR SHALL BE DETERMINED BY THE LOCAL LEGISLATIVE BODY
 OF SUCH SPECIAL ASSESSING UNIT,  PROVIDED  THAT  SUCH  PERCENT  INCREASE
 SHALL BE NO MORE THAN FIVE PERCENT, AND PROVIDED FURTHER, THAT THE LOCAL
 LEGISLATIVE  BODY  SHALL  MAKE  SUCH DETERMINATION BY OCTOBER FIRST, TWO
 THOUSAND TWENTY-TWO.
   § 2. In the event the special assessing unit which is a city has  sent
 out  real  property  tax  bills for its fiscal year 2023 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
 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
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD15919-01-2
 A. 10442                            2
 
 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.