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

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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

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