Relates to base proportions in Nassau and Suffolk counties, the official text

S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   8568
 
                        2025-2026 Regular Sessions
 
                           I N  A S S E M B L Y
 
                               May 20, 2025
                                ___________
 
 Introduced by M. of A. LAVINE -- read once and referred to the Committee
   on Real Property Taxation
 
 AN  ACT  to  amend  the  real  property  tax  law,  in  relation to base
   proportions in assessing units in Nassau and Suffolk counties
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section  1.  Subdivision  1 of section 1803-a of the real property tax
 law is amended by adding a new paragraph (nn) to read as follows:
   (NN) NOTWITHSTANDING THE PROVISIONS OF PARAGRAPH (C) OF THIS  SUBDIVI-
 SION TO THE CONTRARY, IN A SPECIAL ASSESSING UNIT THAT IS NOT A CITY AND
 FOR  CURRENT  BASE  PROPORTIONS  TO BE DETERMINED BY TAXES BASED ON SUCH
 SPECIAL ASSESSING UNIT'S TWO THOUSAND TWENTY-FIVE ASSESSMENT  ROLL,  THE
 CURRENT  BASE PROPORTION OF ANY CLASS SHALL NOT EXCEED THE ADJUSTED BASE
 PROPORTION OR ADJUSTED PROPORTION,  WHICHEVER  IS  APPROPRIATE,  OF  THE
 IMMEDIATELY  PRECEDING YEAR BY MORE THAN ONE PERCENT. WHERE THE COMPUTA-
 TION PERFORMED PURSUANT TO  PARAGRAPH  (B)  OF  THIS  SUBDIVISION  WOULD
 OTHERWISE PRODUCE SUCH RESULT, THE CURRENT BASE PROPORTION OF SUCH CLASS
 OR  CLASSES SHALL BE LIMITED TO SUCH ONE PERCENT INCREASE AND THE LEGIS-
 LATIVE BODY OF SUCH SPECIAL ASSESSING UNIT SHALL ALTER THE CURRENT  BASE
 PROPORTION  OF  ANY  OR  ALL  REMAINING  CLASSES  SO THAT THE SUM OF THE
 CURRENT BASE PROPORTIONS EQUALS ONE.
   § 2. Subparagraph (iv) of paragraph (a) of subdivision  3  of  section
 1903 of the real property tax law, as amended by chapter 192 of the laws
 of 2024, is amended to read as follows:
   (iv)  Notwithstanding  any  other  provision  of  law,  in an approved
 assessing unit in the county of Suffolk and for current base proportions
 to be determined by taxes based on such approved  assessing  unit's  two
 thousand  three  -  two  thousand four, two thousand four - two thousand
 five and two thousand five - two  thousand  six  assessment  rolls,  the
 current  base proportion of any class shall not exceed the adjusted base
 proportion or adjusted proportion,  whichever  is  appropriate,  of  the
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD13196-01-5
 A. 8568                             2
 
 immediately  preceding  year by more than two percent, or in the case of
 the two thousand five--two thousand six, two thousand six--two  thousand
 seven,  two  thousand seven--two thousand eight, two thousand eight--two
 thousand  nine, two thousand twelve--two thousand thirteen, two thousand
 thirteen--two thousand fourteen,  two  thousand  fourteen--two  thousand
 fifteen,  two  thousand  fifteen--two  thousand  sixteen,  two  thousand
 sixteen--two thousand seventeen, two  thousand  seventeen--two  thousand
 eighteen,  two  thousand  eighteen--two  thousand nineteen, two thousand
 nineteen--two thousand twenty, two thousand twenty--two  thousand  twen-
 ty-one,  two  thousand twenty-one--two thousand twenty-two, two thousand
 twenty-two--two thousand twenty-three,  two  thousand  twenty-three--two
 thousand twenty-four, [and] two thousand twenty-four--two thousand twen-
 ty-five,  AND  TWO THOUSAND TWENTY-FIVE--TWO THOUSAND TWENTY-SIX assess-
 ment rolls,  one  percent.    Where  the  computation  of  current  base
 proportions  would  otherwise  produce  such  result,  the  current base
 proportion of such class or classes shall be limited to such two percent
 or one percent increase whichever is  applicable,  and  the  legislative
 body  of  such  approved  assessing  unit  shall  alter the current base
 proportion of  either  class  so  that  the  sum  of  the  current  base
 proportions equals one.
   §  3. Paragraph (a) of subdivision 3 of section 1903 of the real prop-
 erty tax law is amended by adding a new subparagraph (xxvii) to read  as
 follows:
   (XXVII)  NOTWITHSTANDING  ANY  OTHER  PROVISION OF LAW, IN AN APPROVED
 ASSESSING UNIT IN THE COUNTY OF NASSAU AND FOR CURRENT BASE  PROPORTIONS
 TO  BE  DETERMINED  BY TAXES BASED ON SUCH APPROVED ASSESSING UNIT'S TWO
 THOUSAND TWENTY-FIVE ASSESSMENT ROLL, THE CURRENT BASE PROPORTION OF ANY
 CLASS SHALL NOT EXCEED THE ADJUSTED BASE PROPORTION OR ADJUSTED  PROPOR-
 TION,  WHICHEVER  IS  APPROPRIATE, OF THE IMMEDIATELY PRECEDING YEAR, BY
 MORE THAN ONE PERCENT, PROVIDED THAT SUCH APPROVED  ASSESSING  UNIT  HAS
 PASSED  A  LOCAL  LAW, ORDINANCE OR RESOLUTION PROVIDING THEREFOR. WHERE
 THE COMPUTATION OF CURRENT BASE PROPORTIONS WOULD OTHERWISE PRODUCE SUCH
 RESULT, THE CURRENT BASE PROPORTION OF SUCH CLASS OR  CLASSES  SHALL  BE
 LIMITED  TO  SUCH  ONE PERCENT INCREASE AND THE LEGISLATIVE BODY OF SUCH
 APPROVED ASSESSING UNIT SHALL  ALTER  THE  CURRENT  BASE  PROPORTION  OF
 EITHER CLASS SO THAT THE SUM OF THE CURRENT BASE PROPORTIONS EQUALS ONE.
   §  4.  This act shall take effect immediately; provided, however, that
 paragraph (nn) of subdivision 1 of section 1803-a of the  real  property
 tax law, as added by section one of this act, shall apply to the levy of
 taxes based on the 2025 assessment roll in a special assessing unit that
 is not a city and that subparagraph (xxvii) of paragraph (a) of subdivi-
 sion 3 of section 1903 of the real property tax law, as added by section
 three  of  this  act, shall apply to the levy of taxes based on the 2025
 assessment roll in approved assessing units in the county of Nassau that
 pass a local law, ordinance or resolution to adopt these provisions.