Assembly Bill A11193

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   11193
 
                           I N  A S S E M B L Y
 
                                May 1, 2026
                                ___________
 
 Introduced by M. of A. LAVINE -- read once and referred to the Committee
   on Real Property Taxation
 
 AN  ACT  to amend the real property tax law, in relation to certain base
   adjusted proportions
 
   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 (oo) to read as follows:
   (OO) 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-SIX  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. Subparagraph (iv) of paragraph (a) of subdivision  3  of  section
 1903 of the real property tax law, as amended by chapter 241 of the laws
 of 2025, 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
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD15604-02-6
 A. 11193                            2
 
 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,  two  thousand
 nineteen--two  thousand  twenty, two thousand twenty--two thousand twen-
 ty-one, two thousand twenty-one--two thousand twenty-two,  two  thousand
 twenty-two--two  thousand  twenty-three,  two thousand twenty-three--two
 thousand twenty-four, two  thousand  twenty-four--two  thousand  twenty-
 five,  [and]  two thousand twenty-five--two thousand twenty-six, AND TWO
 THOUSAND TWENTY-SIX--TWO THOUSAND  TWENTY-SEVEN  assessment  rolls,  one
 percent.  Where the computation of current base proportions would other-
 wise 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.
   § 3. Paragraph (a) of subdivision 3 of section 1903 of the real  prop-
 erty  tax  law, is amended by adding a new subparagraph (xxviii) to read
 as follows:
   (XXVIII) 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-SIX ASSESSMENT ROLL, 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
 paragraph (oo) of subdivision 1 of section 1803-a of the  real  property
 tax law, as added by section one of this act, shall apply to the levy of
 taxes based on the 2026 assessment roll in a special assessing unit that
 is  not a city and that subparagraph (xxviii) of paragraph (a) of subdi-
 vision 3 of section 1903 of the real  property  tax  law,  as  added  by
 section three of this act, shall apply to the levy of taxes based on the
 2026 assessment roll in approved assessing units in the county of Nassau
 that   pass  a  local  law,  ordinance  or  resolution  to  adopt  these
 provisions.