What's happening
This bill limits annual increases in property tax base proportions for certain Nassau County and Suffolk County assessing units to one percent for the 2018 and 2019 assessment rolls.
Why it matters
Protects property owners from sudden tax spikes. By capping annual increases in property tax base proportions at one percent, the bill helps shield homeowners and businesses from large, unexpected jumps in their property taxes, making budgeting and financial planning more predictable.
Promotes tax stability during reassessments. Nassau and Suffolk Counties have faced issues with assessment volatility. Limiting how much base proportions can shift in one year may help smooth out the effects of property reassessments, reducing tax “shock” that can happen when property values are updated.
Requires local approval in Nassau County. The bill only applies to Nassau County if the local governing body enacts a law or resolution opting in, which gives local officials and communities control over whether to implement these protections based on their specific needs.
Temporary, targeted measure. The limit applies only to the 2018 and 2019 assessment rolls, focusing on a specific period that may have seen significant tax fluctuations, rather than making a permanent change to tax law. This allows lawmakers and localities to reassess the policy’s impact before deciding on future actions.
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Who cares
Headline styles
Limit Property Tax Shifts
Plain English, a few words. Used as the page title.
Sponsors
No co-sponsors yet.
History
- Signed chap.12
- Delivered to governor
- Returned to assembly
- Passed senateVote 63–0
- 3rd reading cal.88
- Substituted for S1891A
- Referred to rules
- Delivered to senate
- Passed assembly
- Ordered to third reading rules cal.27
- Rules report cal.27
- Reported
Show 3 earlier actions
- Reported referred to rules
- Reported referred to ways and means
- Referred to real property taxation
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
Senate Floor Calendar · Sponsor Todd Kaminsky
Full text
3 pagesUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
2851
2019-2020 Regular Sessions
IN ASSEMBLY
January 25, 2019
Introduced by M. of A. LAVINE -- read once and referred to the Committee on Real Property Taxation
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 two new paragraphs (ee) and (ff) to read as follows:
(ee) 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 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.
(ff) 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 nineteen assessment roll, the current base proportion of any class shall not exceed the adjusted base proportion or adjusted proportion, whichever is appropriate, of the
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD07945-03-9
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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 186 of the laws of 2018, 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 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, two thousand sixteen--two thousand seventeen, two thousand seventeen--two thousand eighteen, [and] two thousand eighteen--two thousand nineteen, and two thousand nineteen--two thousand twenty 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 two new subparagraphs (xx) and (xxi) to read as follows:
(xx) Notwithstanding any other provision of law, in an approved assessing unit in the county of Nassau and for current base proportions 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, 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.
(xxi) 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 nineteen 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
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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 2018 and 2019 assessment rolls 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 and 2019 assessment rolls 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.
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