Relates to allowing certain special assessing units other than cities to adjust their current base proportions.

Sponsor: MARTINS
Law Section: Real Property Tax Law / Law: Amd S1803-a, RPT L

S6867-2011 Actions

May 30, 2012: SUBSTITUTED BY A9773
Apr 26, 2012: ADVANCED TO THIRD READING
Apr 25, 2012: 2ND REPORT CAL.
Apr 19, 2012: 1ST REPORT CAL.560
Mar 30, 2012: REFERRED TO LOCAL GOVERNMENT

S6867-2011 Meetings

Local Government: Apr 19, 2012

S6867-2011 Calendars

Active List: May 30, 2012 , Floor Calendar: Apr 25, 2012 , Floor Calendar: Apr 26, 2012 , Floor Calendar: Apr 30, 2012 , Floor Calendar: May 1, 2012 , Floor Calendar: May 2, 2012 , Floor Calendar: May 7, 2012 , Floor Calendar: May 8, 2012 , Floor Calendar: May 9, 2012 , Floor Calendar: May 14, 2012 , Floor Calendar: May 15, 2012 , Floor Calendar: May 16, 2012 , Floor Calendar: May 21, 2012 , Floor Calendar: May 22, 2012 , Floor Calendar: May 23, 2012 , Floor Calendar: May 30, 2012

S6867-2011 Votes

VOTE: COMMITTEE VOTE: - Local Government - Apr 19, 2012

Ayes (7): Martins, Ball, Little, McDonald, Ritchie, Stewart-Cousins, Klein
Excused (1): Oppenheimer

S6867-2011 Memo

BILL NUMBER:S6867

TITLE OF BILL:
An act
to amend the real property tax law, in relation to allowing certain
special assessing units other than cities to adjust their current base
proportions

PURPOSE:
To allow special assessing units other than cities in the county of
Nassau to adjust their current base proportions.

SUMMARY OF PROVISIONS:
Section 1. Amends section 1803-a of the Real Property Tax Law by
adding a new paragraph x.

Section 2. Effective date.

JUSTIFICATION:
Article 18 and 19 of the Real property Tax Law provide that in
"special" and "approved" assessing units, class tax rates must be
established in accordance with a strict statutory formula. One of the
elements of-the formula is that the current base proportion of any
class may not exceed the adjusted base proportion for that class from
the prior year by-more than 5%. To avoid hardship to homeowners, the
Legislature has overridden this 5 cap on an annual basis for a number
of jurisdictions, including Nassau County (Article 18) and the
approved assessing units in Nassau (Article 19), where a 1% cap has
been repeatedly set in recent years by special legislation. until
these annual bills are enacted, however, there is a budgetary
uncertainty in these jurisdictions each year.
Another concern is that circumstances vary from jurisdiction to
jurisdiction, and the cap may not work equally well for all of them.
This bill gives special and approved assessing units in Nassau County
the authority to tailor their "cap" to local conditions each year,
thereby removing the annual uncertainty and freeing them to do what
is best for the local property taxpayers in their neighborhood.

LEGISLATIVE HISTORY:
Chapter 164 of the Laws of 2011 (S.5002/A.6462)

FISCAL IMPLICATIONS:
None to the State.

EFFECTIVE DATE:
This act shall take effect immediately and shall apply to the levy of
taxes based on the 2012 assessment roll in a special assessing unit.

S6867-2011 Text

 S T A T E   O F   N E W   Y O R K
 
                                          6867
 I N  SENATE
 March 30, 2012
 
 Introduced  by  Sen. MARTINS -- read twice and ordered printed, and when
 printed to be committed to the Committee on Local Government
 

AN ACT to amend the real property  tax  law,  in  relation  to  allowing
 certain  special  assessing  units  other  than cities to adjust their
 current base proportions
 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 (x) to read as follows:

 (X) 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  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 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.
 

S 2. This act shall take effect immediately and  shall  apply  to  the
 levy of taxes based on the 2012 assessment roll in an approved assessing
 unit.
 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD10186-02-2

S6867-2011: Relates to allowing certain special assessing units other than cities to adjust their current base proportions