S T A T E O F N E W Y O R K
________________________________________________________________________
11234
I N A S S E M B L Y
May 1, 2026
___________
Introduced by 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 (oo) to read as follows:
(OO) 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-SEVEN, 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 DECEMBER FIRST, TWO
THOUSAND TWENTY-SIX.
§ 2. In the event the special assessing unit which is a city has sent
out real property tax bills for its fiscal year 2027 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 effectuate 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.
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