What's happening
This bill limits annual increases in property tax base proportions to one percent for certain Nassau County assessing units starting in 2018.
Why it matters
Caps Annual Property Tax Shifts. By limiting increases in base proportions for property tax classes to one percent per year, the bill helps prevent sudden or steep shifts in tax burdens between different types of properties (like residential vs. commercial) in Nassau County assessing units. This protects certain groups of property owners from unexpected tax hikes.
Promotes Predictability and Stability. The measure creates more predictability and stability for both taxpayers and local governments by ensuring that no single class of property owners will see their share of the tax base increase by more than one percent year-over-year, making long-term financial planning easier.
Requires Local Action for Implementation. For approved assessing units in Nassau County, the protections only apply if the local government enacts a law, ordinance, or resolution, giving local officials control and flexibility over whether to adopt these limits.
Targets 2018 Assessment Roll and Onward. The changes are retroactive to taxes based on the 2018 assessment roll, potentially affecting property tax calculations and distributions from that year forward, which may have implications for taxpayers and municipal budgets already in progress.
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Who cares
Headline styles
Limit Assessment Changes Outside Cities
Plain English, a few words. Used as the page title.
Sponsors
Senator · Senate District 7
No co-sponsors yet.
History
- Referred to real property taxation
- Delivered to assembly
- Passed senateVote 61–0
- Ordered to third reading cal.1647
- Committee discharged and committed to rules
- Print number 7606a
- Amend (t) and recommit to local government
- Referred to local government
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 Class Increases
In Assembly Committee · Ways And Means · Sponsor Charles Lavine
Full text
2 pagesUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
7606--A
IN SENATE
January 30, 2018
Introduced by Sen. PHILLIPS -- 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 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 (dd) to read as follows:
(dd) 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 eighteen 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. Paragraph (a) of subdivision 3 of section 1903 of the real property tax law is amended by adding a new subparagraph (xix) to read as follows:
(xix) 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 eighteen roll, the current base proportion of any class shall not exceed the adjusted base proportion or adjusted proportion, whichev-
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD14543-02-8
S. 7606--A 2
er 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.
§ 3. This act shall take effect immediately; provided, however, that section one of this act shall apply to the levy of taxes based on the 2018 assessment roll in a special assessing unit that is not a city and that section two of this act shall apply to the levy of taxes based on the 2018 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 govern- ments within and including Nassau County.
Summary of provisions
Section 1: Amends section 1803-a of the Real Property Tax Law by adding a new paragraph (bb) 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 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 prop- erty 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. Present- ly, 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/nonhomestead and class share apportionment within and includ- ing Nassau County.
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 2018 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 2018 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.