Relates to the base proportions of approved assessing units in the county of Nassau.

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S4647A-2011 Actions

• May 11, 2011: SUBSTITUTED BY A6461B
• May 10, 2011: ADVANCED TO THIRD READING
• May 9, 2011: 2ND REPORT CAL.
• May 4, 2011: 1ST REPORT CAL.542
• Apr 20, 2011: PRINT NUMBER 4647A
• Apr 20, 2011: AMEND AND RECOMMIT TO LOCAL GOVERNMENT
• Apr 14, 2011: REFERRED TO LOCAL GOVERNMENT

S4647A-2011 Meetings

Local Government: May 4, 2011

S4647A-2011 Calendars

Active List: May 11, 2011 , Floor Calendar: May 9, 2011 , Floor Calendar: May 10, 2011 , Floor Calendar: May 11, 2011

S4647A-2011 Votes

S4647A-2011 Memo

BILL NUMBER:S4647A

TITLE OF BILL:
An act
to amend the real property tax law, in relation to the base proportion
in approved assessing units in Nassau county

PURPOSE:
To allow approved assessing units under Article 19 of the
Real Property Tax Law to adjust and limit the current base
proportions to be determined by taxes based on such unites 2011
assessment roll.

SUMMARY OF PROVISIONS:
This bill amends Section 1903 of the Real
Property Tax Law by adding a new Subparagraph (xiii) to subdivision
3(a) to cap the maximum class growth rate at 1.00% in an approved
assessing unit for the purposes of the 2011 tax roll, provided that
the such aforementioned assessing unit has passed a local law,
ordinance or resolution providing therefore.

JUSTIFICATION:
Currently, state law provides that the current base
proportions of any class in an approved assessing unit may not exceed
the adjusted base proportion for that class from the prior year by
more than 5%. This legislation would adjust that rule, for one year
only, to cap the maximum cap growth rate at 1.00%. The change Would
reduce the amount by which any class of property is allowed to grow.
This legislation reduces the burden to a class of properties, a
burden which would otherwise cause taxpayers in that class to see a
rate increase and the result being a significant increase in class
property tax. bills. This bill proposes to limit the rate of growth
to 1.00% to ensure that property tax liabilities are more equitably
distributed between the unit's classes of property.

LEGISLATIVE HISTORY:
Chapter 92  of 2004
Chapter 20  of 2005
Chapter 24  of 2006
Chapter 46  of 2007
Chapter 123 of 2008
Chapter 382 of 2009
Chapter 273 of 2010

FISCAL IMPLICATIONS:
None to the state or localities.

EFFECTIVE DATE:
This act shall take effect immediately and shall apply
to the levy of taxes on the 2011 assessment roll in an
approved assessing.

S4647A-2011 Text

                      S T A T E   O F   N E W   Y O R K
  ________________________________________________________________________

                                   4647--A

                         2011-2012 Regular Sessions

                              I N  SENATE

                               April 14, 2011
                                 ___________

  Introduced  by  Sen. MARTINS -- read twice and ordered printed, and when
    printed to be committed  to  the  Committee  on  Local  Government  --
    committee  discharged,  bill amended, ordered reprinted as amended and
    recommitted to said committee

  AN ACT to amend the real property tax  law,  in  relation  to  the  base
    proportion in approved assessing units in Nassau county

    THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
  BLY, DO ENACT AS FOLLOWS:


    Section 1. Paragraph (a) of subdivision 3 of section 1903 of the  real
  property  tax law is amended by adding a new subparagraph (xiii) to read
  as follows:

    (XIII) 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  ELEVEN  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.
    S  2.  This  act  shall take effect immediately and shall apply to the
  levy of taxes based on the 2011 assessment roll  in  approved  assessing
  units in the county of Nassau that pass a local law, ordinance or resol-
  ution to adopt these provisions.


   EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                        [ ] is old law to be omitted.
                                                             LBD10227-05-1