## Legislation

SECTION 1803-A

Adjusted base proportions; determination

Real Property Tax (RPT) CHAPTER 50-A, ARTICLE 18

§ 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

* (mm) 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-four 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 (mm)'s

* (mm) 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-five, 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-four.

* NB There are 2 par (mm)'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.

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

* (mm) 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-four 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 (mm)'s

* (mm) 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-five, 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-four.

* NB There are 2 par (mm)'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.