NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A11487
SPONSOR: Rules (Lavine) TITLE OF BILL:
An act to amend chapter 401 of the laws of 2002, amending the real prop-
erty tax law and the Nassau county administrative code relating to
assessment and review of assessments in the county of Nassau, in
relation to extending certain provisions thereof
SUMMARY OF PROVISIONS:
Section one extends sections 2, 4, and 7 of chapter 401 of 2002 until
June 30, 2028.
Section two provides that the act shall take effect immediately.
EXISTING LAW:
Chapter 401 of 2002 reshaped the assessment review procedure in Nassau
County. This chapter strengthened the Assessment Review Commission's
(ARC) ability to review and resolve assessment challenges before the
assessment roll becomes final. More specifically, section two of the
Chapter retains the existing law's valuation date but makes it applica-
ble to the following year's final roll. This section also codified ARC's
authority to accept and consider evidence of value as of the statutory
valuation date based on conditions in existence at the time of the hear-
ing.
Section four of Chapter 401 of 2002 provided that the tentative assess-
ment roll shall be completed and verified as the final assessment roll
on or before the first business day of April in the year following its
initial publication.
Section seven of the Chapter provides that if there is a change in the
exempt status, construction of new improvements or destruction of exist-
ing improvements between publication of the tentative assessment roll
and the taxable status date for the following year, the Board of Asses-
sors shall determine a new assessment or correct the exempt status of
the property. The aforementioned provisions are due to expire and be
deemed repealed on June 30, 2026, and this bill would extend said
provisions until June 30, 2028.
JUSTIFICATION:
This bill extends until June 30, 2028, provisions in Chapter 401 of 2002
that are due to expire on June 30, 2026. This extension will keep the
status quo within Nassau County's current property tax administration
procedures.
LEGISLATIVE HISTORY:
2021-2022: A10121(Lavine)- Chapter 289 of the Laws of 2018.
2023-2024: A9580(Levine)- Chapter 136 of the laws of 2024.
FISCAL IMPLICATIONS:
None.
EFFECTIVE DATE:
Immediately.
STATE OF NEW YORK
________________________________________________________________________
11487
IN ASSEMBLY
May 28, 2026
___________
Introduced by COMMITTEE ON RULES -- (at request of M. of A. Lavine) --
read once and referred to the Committee on Real Property Taxation
AN ACT to amend chapter 401 of the laws of 2002, amending the real prop-
erty tax law and the Nassau county administrative code relating to
assessment and review of assessments in the county of Nassau, in
relation to extending certain provisions thereof
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Subdivision 8 of section 9 of chapter 401 of the laws of
2 2002, amending the real property tax law and the Nassau county adminis-
3 trative code relating to assessment and review of assessments in the
4 county of Nassau, as amended by chapter 136 of the laws of 2024, is
5 amended to read as follows:
6 8. Notwithstanding the foregoing provisions of this act, on June 30,
7 [2026] 2028, the amendments of sections 6-2.1 and 6-13.0 of the Nassau
8 county administrative code, made by sections two and four of this act,
9 and section 6-24.1 of such code, as added by section seven of this act,
10 shall be deemed repealed. On such date the addition of the words "the
11 year following" to the first sentence of subdivision 8 of section 523-b
12 of the real property tax law, as amended by section one of this act,
13 shall be deemed repealed.
14 § 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD16012-01-6
