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A09465 Summary:

BILL NOA09465
 
SAME ASSAME AS UNI. S08497
 
SPONSORLavine
 
COSPNSR
 
MLTSPNSR
 
Amd §§1803-a & 1903, RPT L
 
Relates to base proportions in assessing units in Nassau county.
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A09465 Actions:

BILL NOA09465
 
03/07/2022referred to real property taxation
05/24/2022reported referred to ways and means
05/25/2022reported referred to rules
05/31/2022reported
05/31/2022rules report cal.477
05/31/2022substituted by s8497
 S08497 AMEND= KAMINSKY
 03/07/2022REFERRED TO LOCAL GOVERNMENT
 04/25/20221ST REPORT CAL.782
 04/26/20222ND REPORT CAL.
 04/27/2022ADVANCED TO THIRD READING
 05/05/2022PASSED SENATE
 05/05/2022DELIVERED TO ASSEMBLY
 05/05/2022referred to real property taxation
 05/31/2022substituted for a9465
 05/31/2022ordered to third reading rules cal.477
 06/01/2022passed assembly
 06/01/2022returned to senate
 08/05/2022DELIVERED TO GOVERNOR
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A09465 Memo:

NEW YORK STATE ASSEMBLY
MEMORANDUM IN SUPPORT OF LEGISLATION
submitted in accordance with Assembly Rule III, Sec 1(f)
 
BILL NUMBER: A9465
 
SPONSOR: Lavine
  TITLE OF BILL: An act to amend the real property tax law, in relation to base proportions in assessing units in Nassau county   PURPOSE: To allow approved assessing units and special assessing units in the county of Nassau to adjust their current base proportions.   PURPOSE OR GENERAL IDEA OF BILL: This legislation would limit the amount of property tax shift between homestead/non-homestead and class share apportionment for local govern- ments within and including Nassau County.   SUMMARY OF PROVISIONS: Section 1: Amends section 1803-a of the Real Property Tax Law by adding a new paragraph (kk) to limit the amount of a property tax shift between classes of properties caused by large fluctuations in property values for the 2022 assessment roll. Section 2: Amends subparagraph (iv) of paragraph (a) of subdivision 3 of section 1903 of the real property tax law to extend for one year the limitation on the amount of a property tax shift between homestead and non-homestead properties caused by large fluctuations in property values within such designated classes within Suffolk County. Section 3: Amends Section 1903 of the Real Property Tax Law by adding new subparagraph (xxiii) to subdivision 3 to limit the amount of a prop- erty tax shift between homestead and non-homestead properties caused by large fluctuations in property values within Nassau County.   JUSTIFICATION: In both Nassau and Suffolk County, there is a large differential in property tax value increases between classes of property. This in turn causes a large property tax increase in one class of property. Present- ly, the amount of taxes which can be shifted from one class to another is generally capped at five percent, but for a number of years the legislature has extended provisions to cap that amount at 1 percent to better protect against large property tax shifts.   PRIOR LEGISLATIVE HISTORY: New bill.   FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS: There are no costs to the state or localities. This bill will allow for a more equitable distribution of real property taxes between classes of property.   EFFECTIVE DATE: This act shall take effect immediately; provided, however, that section one of this act shall apply to the levy of taxes based on the 2022 assessment roll in a special assessing unit that is not a city and that section three of this act shall apply to the levy of taxes based on the 2022 assessment roll in approved assessing units in the county of Nassau that pass a local law, ordinance or resolution to adopt these provisions.
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A09465 Text:



 
                STATE OF NEW YORK
        ________________________________________________________________________
 
            S. 8497                                                  A. 9465
 
                SENATE - ASSEMBLY
 
                                      March 7, 2022
                                       ___________
 
        IN  SENATE  --  Introduced  by  Sen.  KAMINSKY -- read twice and ordered
          printed, and when printed to be committed to the  Committee  on  Local
          Government
 
        IN  ASSEMBLY  -- 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 county
 
          The  People of the State of New York, represented in Senate and Assem-
        bly, do enact as follows:
 
     1    Section 1. Subdivision 1 of section 1803-a of the  real  property  tax
     2  law is amended by adding a new paragraph (kk) to read as follows:
     3    (kk)  Notwithstanding the provisions of paragraph (c) of this subdivi-
     4  sion to the contrary, in a special assessing unit that is not a city and
     5  for current base proportions to be determined by  taxes  based  on  such
     6  special  assessing  unit's  two thousand twenty-two assessment roll, the
     7  current base proportion of any class shall not exceed the adjusted  base
     8  proportion  or  adjusted  proportion,  whichever  is appropriate, of the
     9  immediately preceding year by more than one percent. Where the  computa-
    10  tion  performed  pursuant  to  paragraph  (b)  of this subdivision would
    11  otherwise produce such result, the current base proportion of such class
    12  or classes shall be limited to such one percent increase and the  legis-
    13  lative  body of such special assessing unit shall alter the current base
    14  proportion of any or all remaining  classes  so  that  the  sum  of  the
    15  current base proportions equals one.
    16    §  2.  Subparagraph  (iv) of paragraph (a) of subdivision 3 of section
    17  1903 of the real property tax law, as amended by chapter 203 of the laws
    18  of 2021, is amended to read as follows:
    19    (iv) Notwithstanding any  other  provision  of  law,  in  an  approved
    20  assessing unit in the county of Suffolk and for current base proportions
    21  to  be  determined  by taxes based on such approved assessing unit's two
    22  thousand three - two thousand four, two thousand  four  -  two  thousand
    23  five  and  two  thousand  five  - two thousand six assessment rolls, the
    24  current base proportion of any class shall not exceed the adjusted  base
 
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD14734-01-2

        S. 8497                             2                            A. 9465
 
     1  proportion  or  adjusted  proportion,  whichever  is appropriate, of the
     2  immediately preceding year by more than two percent, or in the  case  of
     3  the  two thousand five--two thousand six, two thousand six--two thousand
     4  seven,  two  thousand seven--two thousand eight, two thousand eight--two
     5  thousand nine, two thousand twelve--two thousand thirteen, two  thousand
     6  thirteen--two  thousand  fourteen,  two  thousand fourteen--two thousand
     7  fifteen,  two  thousand  fifteen--two  thousand  sixteen,  two  thousand
     8  sixteen--two  thousand  seventeen,  two thousand seventeen--two thousand
     9  eighteen, two thousand eighteen--two  thousand  nineteen,  two  thousand
    10  nineteen--two  thousand  twenty, two thousand twenty--two thousand twen-
    11  ty-one, [and] two thousand twenty-one--two thousand twenty-two, and  two
    12  thousand  twenty-two--two  thousand  twenty-three  assessment rolls, one
    13  percent. Where the computation of current base proportions would  other-
    14  wise  produce  such result, the current base proportion of such class or
    15  classes shall be limited to such two percent  or  one  percent  increase
    16  whichever  is  applicable,  and  the  legislative  body of such approved
    17  assessing unit shall alter the current base proportion of  either  class
    18  so that the sum of the current base proportions equals one.
    19    §  3. Paragraph (a) of subdivision 3 of section 1903 of the real prop-
    20  erty tax law is amended by adding a new subparagraph (xxiv) to  read  as
    21  follows:
    22    (xxiv)  Notwithstanding  any  other  provision  of law, in an approved
    23  assessing unit in the county of Nassau and for current base  proportions
    24  to  be  determined  by taxes based on such approved assessing unit's two
    25  thousand twenty-two assessment roll, the current base proportion of  any
    26  class  shall not exceed the adjusted base proportion or adjusted propor-
    27  tion, whichever is appropriate, of the immediately  preceding  year,  by
    28  more  than  one  percent, provided that such approved assessing unit has
    29  passed a local law, ordinance or resolution  providing  therefor.  Where
    30  the computation of current base proportions would otherwise produce such
    31  result,  the  current  base proportion of such class or classes shall be
    32  limited to such one percent increase and the legislative  body  of  such
    33  approved  assessing  unit  shall  alter  the  current base proportion of
    34  either class so that the sum of the current base proportions equals one.
    35    § 4. This act shall take effect immediately; provided,  however,  that
    36  section  one  of  this act shall apply to the levy of taxes based on the
    37  2022 assessment roll in a special assessing unit that is not a city  and
    38  that section three of this act shall apply to the levy of taxes based on
    39  the  2022  assessment  roll in approved assessing units in the county of
    40  Nassau that pass a local law, ordinance or  resolution  to  adopt  these
    41  provisions.
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