What's happening
This bill extends limitations on property tax class shifts in Clarkstown, Rockland County to include the 2018-2019 assessment roll.
Why it matters
Protects taxpayers from sudden property tax increases. By limiting the shift between property tax classes to no more than a 1% increase for the 2018-2019 assessment roll, the bill helps prevent dramatic changes in tax bills for property owners from year to year.
Promotes fiscal stability for local government and residents. Extending these limits provides predictability for both the town of Clarkstown’s budget planning and for residents’ household finances, reducing the risk of budget shocks or unexpected tax burdens.
Mitigates effects of property value changes. The legislation is particularly important in areas where rapid changes in property values could otherwise result in one class (such as residential or commercial) shouldering a disproportionately higher share of taxes in a single year.
Requires local legislative approval. The measure only applies if the local government in Clarkstown actively chooses to adopt it, preserving local control while giving officials a tool to manage tax equity.
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Who cares
Headline styles
Limit Tax Shifts in Clarkstown
Plain English, a few words. Used as the page title.
Sponsors
No co-sponsors yet.
History
- Substituted by A9949
- Ordered to third reading cal.1631
- Committee discharged and committed to rules
- 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 Property Tax Shifts
Signed by Governor · Sponsor Kenneth Zebrowski
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
8222
IN SENATE
April 19, 2018
Introduced by Sen. CARLUCCI -- 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 extending limitations on the shift between classes of taxable property in the town of Clarkstown, county of Rockland
The People of the State of New York, represented in Senate and Assembly, do enact as follows:
Section 1. Subparagraph (xviii) of paragraph (a) of subdivision 3 of section 1903 of the real property tax law, as added by chapter 156 of the laws of 2017, is amended to read as follows:
[(xviii)] (xix) Notwithstanding any other provision of law, in an approved assessing unit in the town of Clarkstown, county of Rockland and for current base proportions to be determined by taxes based on such approved assessing unit's two thousand seventeen--two thousand eighteen and two thousand eighteen--two thousand nineteen assessment [roll] 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 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.
§ 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD14832-01-8
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 extending limitations on the shift between classes of taxable property in the town of Clarkstown, county of Rockland
Purpose or idea of bill
This bill would limit shifts between homestead and non-homestead proper- ty classes of no more than one percent per year.
Summary of provisions
Section one of the bill amends section 1903 of the real property tax law as it relates to limiting the shift between classes of taxable property to one percent in the Town of Clarkstown.
Section two of the bill relates to the effective date.
Justification
Municipalities that have classes of taxable property (homestead/nonhomestead) are often faced with drastic fluctuations in shifts between the two classes of taxable property. Current law limits those shifts at 5% but this bill would restrict the shift in the Town of Clarkstown to no more than 1%; creating stability in the tax base from year to year. Similar legislation was proposed and implemented last year, this act will extend the limitation on the shift between classes of taxable property to one percent in the Town of Clarkstown for another year.
Prior legislative history
New bill.
Fiscal implications for state and local governments
None.
Effective date
This act shall take effect immediately
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.