What's happening
This bill allows certain special assessing units in Nassau and Suffolk counties to limit annual property tax class shifts to 1%.
Why it matters
Reduces Year-to-Year Tax Volatility. By capping the annual shift in property tax burden between classes to 1%, the bill aims to prevent large, unexpected increases for specific groups of taxpayers (e.g., homeowners or businesses), offering more stable and predictable tax bills.
Local Control with Conditions. Nassau County assessing units must actively opt in by passing a local law or resolution, giving local governments flexibility but requiring deliberate action to adopt these protections.
Responds to Market Value Fluctuations. The bill recognizes that property values (and thus tax shares) can change sharply from year to year; the cap helps soften the impact of these swings, especially in rapidly changing markets.
Impacts School, Special District, and Municipal Funding. Limits on class shifts can affect how much revenue is collected from each property class, which can have downstream effects on funding for services and may influence future budget and policy decisions at the local level.
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Who cares
Headline styles
Limit Tax Assessment Increases
Plain English, a few words. Used as the page title.
Sponsors
No co-sponsors yet.
History
- Signed chap.152
- Delivered to governor
- Returned to senate
- Passed assembly
- Ordered to third reading rules cal.522
- Substituted for A8407
- Referred to real property taxation
- Delivered to assembly
- Passed senateVote 59–4
- Ordered to third reading cal.1566
- Referred to rules
Companion bill
The same bill in the other chamber. A bill becomes law when one version passes both houses and the governor signs it, so either number can carry it.
Limit Tax Rate Increases
Assembly Floor Calendar · Sponsor Charles Lavine
Full text
2 pagesUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
5958
2017-2018 Regular Sessions
IN SENATE
May 8, 2017
Introduced by COMMITTEE ON RULES -- read twice and ordered printed, and when printed to be committed to the Committee on Rules
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, adjusted base proportions for assessment rolls, and the base proportion in approved assessing units in Nassau county
The People of the State of New York, represented in Senate and Assembly, 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 (cc) to read as follows:
(cc) Notwithstanding the provisions of paragraph (c) of this subdivision 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 seventeen 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 computation 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 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.
§ 2. Subparagraph (iv) of paragraph (a) of subdivision 3 of section 1903 of the real property tax law, as amended by chapter 93 of the laws of 2016, is amended to read as follows:
(iv) Notwithstanding any other provision of law, in an approved assessing unit in the county of Suffolk and for current base proportions to be determined by taxes based on such approved assessing unit's two thousand three - two thousand four, two thousand four - two thousand
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD11557-01-7
S. 5958 2
five and two thousand five - two thousand six assessment rolls, 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 two percent, or in the case of the two thousand five--two thousand six, two thousand six--two thousand seven, two thousand seven--two thousand eight, two thousand eight--two thousand nine, two thousand twelve--two thousand thirteen, two thousand thirteen--two thousand fourteen, two thousand fourteen--two thousand fifteen, two thousand fifteen--two thousand sixteen, [and] two thousand sixteen--two thousand seventeen, and two thousand seventeen--two thousand eighteen assessment rolls, one percent. 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 two percent or one percent increase whichever is applicable, 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.
§ 3. Paragraph (a) of subdivision 3 of section 1903 of the real property tax law is amended by adding a new subparagraph (xviii) to read as follows:
(xviii) 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 seventeen 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, 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.
§ 4. This act shall take effect immediately; provided, however, that section one of this act shall apply to the levy of taxes based on the 2017 assessment roll in a special assessing unit that is not a city and that section three of this act shall apply to the levy of taxes based on the 2017 assessment roll in approved assessing units in the county of Nassau that pass a local law, ordinance or resolution to adopt these provisions.
Reflowed for reading: line numbers and page breaks removed. Cite the official text.
Sponsor's memo
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, adjusted base proportions for assessment rolls, and the base proportion in approved assessing units in Nassau county
Purpose
This legislation would limit the amount of property tax shift between homestead/non-homestead and class share apportionment for local governments within and including Nassau County and homestead/non-homestead apportioned local governments within Suffolk County (Town of Islip) for one year.
Summary of provisions
Section 1: Amends section 1803-a of the Real Property Tax Law by adding a new paragraph (cc) by extending for one year legislation which limits the amount of a property tax shift between classes of properties caused by large fluctuations in property values.
Section 2: Amends subparagraph (iv) of paragraph (a) of subdivision 3 of section 1903 of the real property tax law as amended by chapter 93 of the laws of 2016 is amended by extending for one year legislation which limits the amount of a property tax shift between homestead and non-homestead properties caused by large fluctuations in property values within such designated classes within Suffolk County.
Section 3: Amends Section 1903 of the Real Property Tax Law by adding a new subparagraph (xvii) to subdivision 3 to limit the amount of a property tax shift between homestead and non-homestead properties caused by large fluctuations in property values within Nassau County.
Justification
In both Nassau and Suffolk County, there is a large differential in property tax value increases between classes of property. This in turn causes a large property tax increase in one class of property. Presently, the amount of taxes which can be shifted from one class to another is generally capped at five percent, but for a number of years the legislature has extended provisions to cap that amount at 1 percent to better protect against large property tax shifts. This will create real property tax stability for another year for local governments using homestead/non-homestead and class share apportionment within and including Nassau County and homestead/nonhomestead apportioned local governments within Suffolk County (Town of Islip).
Legislative history
New Legislation.
Fiscal implications
There are no costs to the state or localities. This bill will allow for a more equitable distribution of real property taxes between classes of property.
Effective date
This act shall take effect immediately; provided, however, that section one of this act shall apply to the levy of taxes based on the 2017 assessment roll in a special assessing unit that is not a city and that section three of this act shall apply to the levy of taxes based on the 2017 assessment roll in approved assessing units in the county of Nassau that pass a local law, ordinance or resolution to adopt these provisions.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.