This bill has been amended

Bill S7366-2009

Relates to allowing certain special assessing units other than cities to adjust their current base proportions and to adjusted base proportions in Nassau county

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

Details

Actions

  • Jun 8, 2010: returned to senate
  • Jun 8, 2010: RECALLED FROM ASSEMBLY
  • May 5, 2010: referred to real property taxation
  • May 4, 2010: DELIVERED TO ASSEMBLY
  • May 4, 2010: PASSED SENATE
  • Apr 27, 2010: ADVANCED TO THIRD READING
  • Apr 26, 2010: 2ND REPORT CAL.
  • Apr 21, 2010: 1ST REPORT CAL.421
  • Mar 31, 2010: REFERRED TO LOCAL GOVERNMENT

Votes

VOTE: COMMITTEE VOTE: - Local Government - Apr 21, 2010
Ayes (6): Stewart-Cousins, Oppenheimer, Valesky, Johnson C, Little, Morahan
Ayes W/R (2): Thompson, Bonacic

Memo

 BILL NUMBER:  S7366

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 and in relation to adjusted base proportions in the county of Nassau

PURPOSE : To allow special assessing units other than cities and all approved assessing units 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 (v).

Section 2. Amends paragraph (a) of subdivision 3 of section 1903 of the Real Property Tax Law by adding a new subparagraph (xii).

Section 3. 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 their local property taxpayers.

LEGISLATIVE HISTORY : New Bill.

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 2010 assessment roll in an approved assessing unit.

Text

STATE OF NEW YORK ________________________________________________________________________ 7366 IN SENATE March 31, 2010 ___________
Introduced by Sen. C. JOHNSON -- 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 and in relation to adjusted base proportions in the county of Nassau 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 (v) to read as follows: (V) NOTWITHSTANDING ANY OTHER PROVISION OF LAW, IN A SPECIAL ASSESSING UNIT WHICH IS NOT A CITY, FOR CURRENT BASE PROPORTIONS TO BE DETERMINED FOR TAXES TO BE LEVIED UPON AN ASSESSMENT ROLL OF SUCH SPECIAL ASSESSING UNIT COMPLETED IN TWO THOUSAND TEN OR THEREAFTER, 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 FIVE PERCENT OR SUCH LESSER PERCENTAGE AS MAY BE ESTABLISHED BY THE LEGISLATIVE BODY FOR THAT TAX LEVY, PROVIDED THAT SUCH PERCENTAGE MAY NOT BE NEGATIVE. WHERE THE COMPUTATION OF CURRENT BASE PROPORTIONS WOULD OTHERWISE RESULT IN AN INCREASE IN EXCESS OF THE ALLOWABLE PERCENTAGE, THE CURRENT BASE PROPORTION OF SUCH CLASS OR CLASSES SHALL BE LIMITED TO THE ALLOWABLE PERCENTAGE INCREASE, AND THE LEGISLATIVE 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. Paragraph (a) of subdivision 3 of section 1903 of the real prop- erty tax law is amended by adding a new subparagraph (xii) to read as follows: (XII) NOTWITHSTANDING ANY OTHER PROVISION OF LAW, IN AN APPROVED ASSESSING UNIT IN THE COUNTY OF NASSAU, FOR CURRENT BASE PROPORTIONS TO BE DETERMINED FOR TAXES TO BE LEVIED UPON AN ASSESSMENT ROLL OF SUCH APPROVED ASSESSING UNIT COMPLETED IN TWO THOUSAND TEN OR THEREAFTER, 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 FIVE PERCENT OR SUCH LESSER PERCENTAGE AS MAY BE ESTABLISHED BY THE LEGISLATIVE BODY FOR THE TAX LEVY, PROVIDED THAT SUCH PERCENTAGE MAY NOT BE NEGATIVE. WHERE THE COMPUTATION OF CURRENT BASE PROPORTIONS WOULD OTHERWISE RESULT IN AN INCREASE IN EXCESS OF THE ALLOWABLE PERCENTAGE, THE CURRENT BASE PROPOR- TION OF SUCH CLASS OR CLASSES SHALL BE LIMITED TO THE ALLOWABLE PERCENT- AGE 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 3. This act shall take effect immediately and shall apply to the levy of taxes based on the 2010 assessment roll in an approved assessing unit.

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