§ 1803-a. Adjusted base proportions; determination. 1. Current base
proportions. (a) For each tax levy based upon an assessment roll
completed in nineteen hundred ninety-one and thereafter, the legislative
body of each special assessing unit shall compute the current base
proportion and certify to the commissioner the current base proportion,
the current percentage, and base percentage of each class and for each
class for each portion included in its boundaries and such alterations
made to such current base proportions made pursuant to paragraph (c)
hereof no later than thirty days subsequent to the date on which the
commissioner certifies class equalization rates pursuant to section
twelve hundred twelve of this chapter, pursuant to the provisions of
this section.

(b) The current base proportion shall be determined pursuant to the
following formula:

(1) Divide the current percentage of each class by the base percentage
of such class.

(2) For each such class multiply the result from subparagraph one of
this paragraph by the local base proportion of such class.

(3) Sum the products obtained in subparagraph two of this paragraph
and divide the product for each class by such sum.

(c) Notwithstanding the provisions of paragraph (b) of this
subdivision, 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 five
percent. Where the computation 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 five
percent increase and the legislative body of such special assessing unit
shall alter the current base proportions of any or all of the remaining
classes so that the sum of the current base proportions equals one.

(d) Notwithstanding the provisions of paragraph (c) of this
subdivision 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 nineteen hundred ninety-five, 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 and three-quarters percent.
Where the computation 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 two and
three-quarters percent increase and the legislative body of such special
assessing unit shall alter the current base proportions of any or all
remaining classes so that the sum of the current base proportions equals
one.

(e) Notwithstanding the provisions of paragraph (c) of this
subdivision 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 nineteen hundred ninety-six, 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 and three-quarters percent.
Where the computation 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 two and
three-quarters percent increase and the legislative body of such special
assessing unit shall alter the current base proportions of any or all
remaining classes so that the sum of the current base proportions equals
one.

(f) Notwithstanding the provisions of paragraph (c) of this
subdivision 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 nineteen hundred ninety-seven, the current
base proportion of any class shall not exceed the adjusted base
proportion or adjusted proportion, which ever is appropriate, of the
immediately preceding year by more than two and one-half percent. Where
the computation 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 two and one-half percent
increase and the legislative 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.

(g) Notwithstanding the provisions of paragraph (c) of this
subdivision 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 nineteen hundred ninety-eight, 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 and one-half percent. Where
the computation 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 two and one-half percent
increase and the legislative 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.

(h) Notwithstanding the provisions of paragraph (c) of this
subdivision 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 nineteen hundred ninety-nine, 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 and one-half percent. Where
the computation 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 two and one-half percent
increase and the legislative body of such special assessing unit by
local law shall alter the current base proportions of any or all
remaining classes so that the sum of the current base proportions equals
one.

(i) Notwithstanding the provisions of paragraph (c) of this
subdivision to the contrary, in a special assessing unit that is a city
and for current base proportions to be determined in such special
assessing unit's fiscal year two thousand, 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 and one-half percent. Where the computation 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 two and one-half percent increase and the legislative
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.

(j) Notwithstanding the provisions of paragraph (c) of this
subdivision to the contrary, in a special assessing unit that is a city
and for current base proportions to be determined in such special
assessing unit's fiscal year two thousand one, 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. Where the computation 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 two percent increase and the legislative 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.

(k) Notwithstanding the provisions of paragraph (c) of this
subdivision to the contrary, in a special assessing unit that is a city
and for current base proportions to be determined in such special
assessing unit's fiscal year two thousand two, 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. Where the computation 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 two percent increase and the legislative 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.

(l) Notwithstanding the provisions of paragraph (c) of this
subdivision to the contrary, in a special assessing unit that is a city
and for current base proportions to be determined in such special
assessing unit's fiscal year two thousand three, 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. Where the computation 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 two percent increase and the legislative 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.

(m) Notwithstanding the provisions of paragraph (c) of this
subdivision 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 three, two thousand four and
two thousand five 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. Where the computation 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 two percent increase and the legislative 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.

(n) Notwithstanding the provisions of paragraph (c) of this
subdivision to the contrary, in a special assessing unit that is a city
and for current base proportions to be determined in such special
assessing unit's fiscal year two thousand four, 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. Where the computation 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 two percent increase and the legislative 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.

(o) Notwithstanding the provisions of paragraph (c) of this
subdivision 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 six, 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. Where the computation 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 two percent increase and the legislative 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.

(p) Notwithstanding the provisions of paragraph (c) of this
subdivision 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 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
computation 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
legislative 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.

(q) Notwithstanding the provisions of paragraph (c) of this
subdivision 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 seven, 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. Where the computation 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 two percent increase and the legislative 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.

* (r) Notwithstanding the provisions of paragraph (c) of this
subdivision 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 seven 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
computation 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
legislative 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.

* NB There are 2 par (r)'s

* (r) Notwithstanding the provisions of paragraph (c) of this
subdivision 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 eight, 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. Where the computation 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 a zero
percent increase and the legislative 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.

* NB There are 2 par (r)'s

(s) Notwithstanding the provisions of paragraph (c) of this
subdivision 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 eight 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
computation 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
legislative 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.

(t) Notwithstanding the provisions of paragraph (c) of this
subdivision 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 nine, 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. Where the computation 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 a zero
percent increase and the legislative 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.

* (u) Notwithstanding the provisions of paragraph (c) of this
subdivision 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 ten, 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. Where the computation 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 a zero
percent increase and the legislative 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.

* NB There are 2 par (u)'s

* (u) Notwithstanding the provisions of paragraph (c) of this
subdivision 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 nine 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
computation 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
legislative 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.

* NB There are 2 par (u)'s

* (v) Notwithstanding the provisions of paragraph (c) of this
subdivision 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 ten 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
computation 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
legislative 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.

* NB There are 2 par (v)'s

* (v) Notwithstanding the provisions of paragraph (c) of this
subdivision 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 eleven, 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 and a half percent. Where the
computation 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 a two and a half percent increase
and the legislative 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.

* NB There are 2 par (v)'s

* (w) Notwithstanding the provisions of paragraph (c) of this
subdivision 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 eleven 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
computation 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
legislative 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.

* NB There are 2 par (w)'s

* (w) Notwithstanding the provisions of paragraph (c) of this
subdivision 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 twelve, 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 and a half percent. Where the
computation 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 a two and a half percent increase
and the legislative 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.

* NB There are 2 par (w)'s

* (x) Notwithstanding the provisions of paragraph (c) of this
subdivision 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 twelve 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
computation 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
legislative 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.

* NB There are 2 par (x)'s

* (x) Notwithstanding the provisions of paragraph (c) of this
subdivision 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 thirteen, 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 and one-half percent. Where the
computation 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 a one and one-half percent increase
and the legislative 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.

* NB There are 2 par (x)'s

* (y) Notwithstanding the provisions of paragraph (c) of this
subdivision 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 thirteen 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
computation 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
legislative 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.

* NB There are 2 par (y)'s

* (y) Notwithstanding the provisions of paragraph (c) of this
subdivision 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 fourteen, 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 computation 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 a one percent increase and the legislative 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.

* NB There are 2 par (y)'s

(z) Notwithstanding the provisions of paragraph (c) of this
subdivision 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 fourteen 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
computation 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
legislative 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.

(aa) Notwithstanding the provisions of paragraph (c) of this
subdivision 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 fifteen 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
computation 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
legislative 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.

(bb) Notwithstanding the provisions of paragraph (c) of this
subdivision 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 sixteen 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
computation 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
legislative 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.

* (cc) Notwithstanding the provisions of paragraph (c) of this
subdivision 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 seventeen 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
computation 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
legislative 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.

* NB There are 2 par (cc)'s

* (cc) Notwithstanding the provisions of paragraph (c) of this
subdivision 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 eighteen, 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. Where the computation 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 a zero
percent increase and the legislative 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.

* NB There are 2 par (cc)'s

(dd) Notwithstanding the provisions of paragraph (c) of this
subdivision 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 nineteen, 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-half of one percent. Where the
computation 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 a one-half of one percent increase
and the legislative 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.

(ee) Notwithstanding the provisions of paragraph (c) of this
subdivision to the contrary, in a special assessing unit that is not a
city and for current base proportions determined by taxes based on such
special assessing unit's two thousand eighteen 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
computation 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
legislative 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.

(ff) Notwithstanding the provisions of paragraph (c) of this
subdivision 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 nineteen 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
computation 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
legislative 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.

(gg) Notwithstanding the provisions of paragraph (c) of this
subdivision 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, 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. Where the the computation 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
a zero percent increase and the legislative 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.

(hh) Notwithstanding the provisions of paragraph (c) of this
subdivision 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 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
computation 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
legislative 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.

(ii) Notwithstanding the provisions of paragraph (c) of this
subdivision 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-one, the percent
increase of the current base proportion of any class over the adjusted
base proportion or adjusted proportions, whichever is appropriate, of
the immediately 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.

(jj) Notwithstanding the provisions of paragraph (c) of this
subdivision 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
computation 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
legislative 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.

* (kk) Notwithstanding the provisions of paragraph (c) of this
subdivision 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 proportion or adjusted proportions, whichever is appropriate, of
the immediately 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.

* NB There are 2 par (kk)'s

* (kk) Notwithstanding the provisions of paragraph (c) of this
subdivision 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-two 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
computation 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
legislative 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.

* NB There are 2 par (kk)'s

* (ll) Notwithstanding the provisions of paragraph (c) of this
subdivision 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-four, the percent
increase of the current base proportion of any class over the adjusted
base proportion or adjusted proportions, whichever is appropriate, of
the immediately 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 November first, two thousand twenty-three.

* NB There are 2 par (ll)'s

* (ll) Notwithstanding the provisions of paragraph (c) of this
subdivision 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-three 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
computation 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
legislative 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.

* NB There are 2 par (ll)'s

2. For the purposes of this section, the base percentage and the
current percentage of each class and for each portion shall be computed
pursuant to this subdivision.

(a) Base percentage. The base percentage for each class for each
assessing unit and portion thereof shall be determined as follows:

(1) Determine the estimated market value of each class by dividing the
taxable assessed value of the real property in each class in the special
assessing unit and portion thereof appearing on the final assessment
roll completed and filed in nineteen hundred eighty-nine by the class
equalization rate which was finally adopted by the commissioner for such
roll.

(2) Adjust the estimated market value of each class to reflect any
change in the class designation of any parcel of real property.

(3) Determine the total estimated market value of the special
assessing unit or portion thereof by summing the estimated market value
of each class.

(4) Divide the estimated market value for each class by the total
estimated market value of the special assessing unit or portion thereof.

Such quotient, as expressed as a percentage to at least four places to
the right of the decimal point, shall be the base percentage of each
class for such special assessing unit or portion thereof.

(b) Current percentage. The current percentage for each class for each
assessing unit and portion thereof shall be determined as follows:

(1) Determine the estimated market value of each class by dividing the
taxable assessed value of the real property in each class in the special
assessing unit and portion thereof appearing on the latest final
assessment roll for which class equalization rates have been finally
adopted by the commissioner by the class equalization rate which was
finally adopted by the commissioner.

(2) Determine the total estimated market value of the special
assessing unit or portion thereof by summing the estimated market value
of each class.

(3) Divide the estimated market value for each class by the total
estimated market value of the special assessing unit or portion thereof.

Such quotient, as expressed as a percentage to at least four places to
the right of the decimal point, shall be the current percentage of each
class for such special assessing unit or portion thereof.

3. Where there was no taxable real property in a class in a portion on
the final assessment roll completed and filed in nineteen hundred
eighty-nine, the local base proportion, base percentages and current
percentages for such portion shall be determined as provided by this
subdivision for each tax levy based upon an assessment roll filed
subsequent to the assessment roll on which such property first appears.

(a) The local base proportions shall be the adjusted proportions or
adjusted base proportions, whichever are appropriate, determined
pursuant to this section for the assessment roll on which such property
first appears.

(b) The base percentage for each class shall be determined as follows:

(1) For each class other than the class appearing for the first time,
determine the estimated market value by dividing the taxable assessed
value of the real property in the class in the portion on the final
assessment roll on which the new class first appeared by the class
equalization rate determined for such class in such portion on such
roll.

(2) For the class appearing for the first time, determine the
estimated market value of such class by dividing the taxable assessed
value of the real property in such class on the final assessment roll on
which such class first appeared by the class equalization rate
determined for such class in the special assessing unit on such final
assessment roll.

(3) Determine the total estimated market value of the portion by
summing the estimated market value of each class.

(4) Divide the estimated market value for each class by the total
estimated market value of the portion. Such quotient, as expressed as a
percentage to at least four places to the right of the decimal point,
shall be the base percentage of each class for such portion.

(c) Current percentages shall be determined as otherwise provided by
this section, except that until the commissioner can determine a class
equalization rate for the new class in such portion, the class
equalization rate for the class in the special assessing unit shall be
used in lieu thereof.

4. Where there is a new portion that did not appear on the final
assessment roll completed and filed in nineteen hundred eighty-nine, the
local base proportion, base percentages and current percentages for each
class in such portion shall be determined as provided in subdivision
three of this section for a new class in a portion.

5. Adjusted base proportions. No later than five days subsequent to
the filing of the final assessment roll, the legislative body of each
special assessing unit shall adjust such current base proportions to
reflect the addition to the assessment roll of new property, additions
to or improvements of existing property or formerly exempt property or
the full or partial removal from the assessment roll of property by
reason of fire, demolition, destruction or new exemption or any change
in the class designation of any parcel of real property subsequent to
the taxable status date of the latest final assessment roll for which
class equalization rates have been finally adopted. The current base
proportions so adjusted shall be known as the adjusted base proportions.

6. Upon determination of the adjusted base proportions, the
legislative body of the special assessing unit shall certify within five
days to the commissioner, on forms prescribed by the commissioner, the
adjusted base proportions as computed pursuant to subdivision five of
this section for each class applicable to the special assessing unit and
each portion contained therein; the assessed value of all property in
each class for the special assessing unit and each portion contained
therein; the net change in assessed value for each class on the
assessment roll resulting from the additions to or removals from the
assessment roll referred to in subdivision five of this section for the
special assessing unit and each portion contained therein; and the net
change in assessed value for each class on the assessment roll resulting
from changes other than those referred to in subdivision five of this
section for the special assessing unit and each portion therein.

7. If subsequent to and within sixty days after the certification of
the adjusted base proportions as final by the legislative body of the
special assessing unit, should said legislative body discover that a
mathematical error was made in the determination of the adjusted base
proportions, the legislative body of the special assessing unit which
has made such error shall redetermine such adjusted base proportions,
subject to the procedures set forth in this section for the review and
certification of adjusted base proportions, prior to the levy of taxes
for that fiscal year. If the redetermination cannot be made prior to the
extension of taxes for that fiscal year, the tax levying body shall
adjust the tax levy for the ensuing fiscal year to account for the
improper apportionment of taxes which resulted from the error in the
determination of the adjusted base proportions.

8. Notwithstanding any other provision of this article, the
calculations required by this section shall not apply to town or county
special districts or zones of assessment.