What's happening
This bill extends certain provisions of Nassau County’s real property tax assessment and review laws from 2018 to 2020.
Why it matters
Delays the expiration of specific assessment and tax review rules in Nassau County. , which can affect how property taxes are calculated, challenged, and potentially reduced for homeowners and businesses until 2020 rather than ending in 2018.
Provides more time for continuity and stability in local tax processes. , so property owners, assessors, and local governments can plan and operate under familiar rules rather than adjusting to new or reverted procedures on short notice.
May impact property tax bills and appeals for two additional years. , possibly influencing financial planning for residents, real estate investors, and municipal budgets, since the rules in question often relate to assessment fairness and review mechanisms.
Albany, before your first meeting.
Every bill that moved yesterday, summarized in a sentence and ranked by impact. The Albany Scorecard follows on Sundays.
Free. Unsubscribe in one click. Want alerts on specific bills? Create an account.
Who cares
Headline styles
Extend Nassau Tax Assessment Rules
Plain English, a few words. Used as the page title.
Sponsors
No co-sponsors yet.
History
- Substituted by A10085
- Ordered to third reading cal.1634
- 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.
Extend Nassau Tax Assessment Rules
Signed by Governor · Sponsor Charles Lavine
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
8892
IN SENATE
June 1, 2018
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 chapter 401 of the laws of 2002, amending the real property tax law and the Nassau county administrative code relating to assessment and review of assessments in the county of Nassau, in relation to extending certain provisions thereof
The People of the State of New York, represented in Senate and Assembly, do enact as follows:
Section 1. Subdivision 8 of section 9 of chapter 401 of the laws of 2002, amending the real property tax law and the Nassau county administrative code relating to assessment and review of assessments in the county of Nassau, as amended by chapter 81 of the laws of 2016, is amended to read as follows:
8. Notwithstanding the foregoing provisions of this act, on June 30, [2018] 2020, the amendments of sections 6-2.1 and 6-13.0 of the Nassau county administrative code, made by sections two and four of this act, and section 6-24.1 of such code, as added by section seven of this act, shall be deemed repealed. On such date the addition of the words "the year following" to the first sentence of subdivision 8 of section 523-b of the real property tax law, as amended by section one of this act, shall be deemed repealed.
§ 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD14970-01-8
Reflowed for reading: line numbers and page breaks removed. Cite the official text.
Sponsor's memo
Title of bill
An act to amend chapter 401 of the laws of 2002, amending the real property tax law and the Nassau county administrative code relating to assessment and review of assessments in the county of Nassau, in relation to extending certain provisions thereof
Summary of provisions
Section one extends sections 2, 4, and 7 of chapter 401 of 2002 until June 30, 2020.
Section two provides that the act shall take effect immediately.
Existing law
Chapter 401 of 2002 reshaped the assessment review procedure in Nassau County. This chapter strengthened the Assessment Review Commission's (ARC) ability to review and resolve assessment challenges before the assessment roll becomes final. More specifically, section two of the Chapter retains the existing law's valuation date, but makes it applica- ble to the following year's final roll. This section also codified ARC's authority to accept and consider evidence of value as of the statutory valuation date based on conditions in existence at the time of the hear- ing.
Section four of Chapter 401 of 2002 provided that the tentative assess- ment roll shall be completed and verified as the final assessment roll on or before the first business day of April in the year following its initial publication.
Section seven of the Chapter provides that if there is a change in the exempt status, construction of new improvements or destruction of exist- ing improvements between publication of the tentative assessment roll and the taxable status date for the following year, the Board of Asses- sors shall determine a new assessment or correct the exempt status of the property. The aforementioned provisions are due to expire and be deemed repealed on June 30, 2016 and this bill would extend said provisions until June 30, 2020.
Justification
This bill extends until June 30, 2020 provisions in Chapter 401 of 2002 that are due to expire on June 30, 2018. This extension will provide the County with the necessary time to review the assessment procedure in Nassau County and to make necessary changes.
Legislative history
New Bill.
Fiscal implications
None.
Effective date
Immediately.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.