What's happening
This bill limits annual increases in property tax base proportions for certain Nassau County and other special assessing units to one percent for 2018 and 2019.
Why it matters
Caps on property tax shifts can provide stability for homeowners and businesses. By limiting annual increases in property tax base proportions to one percent, the bill reduces the risk that a sudden shift in tax burden from one property class to another could cause unexpected spikes in tax bills, helping families and businesses budget more predictably.
Local government discretion is preserved in Nassau County. The bill allows approved assessing units in Nassau County to opt in by passing a local law or resolution, giving local officials flexibility to respond to their community’s needs and concerns about tax fairness and predictability.
Short-term, targeted relief during reassessment periods. The one percent cap applies specifically to the 2018 and 2019 assessment rolls, which are years often associated with reassessments or significant updates to property values. This measure may soften the impact of reassessment, preventing dramatic increases for certain groups of property owners.
May affect local budgets and services. By restricting how much tax base proportions can shift in a given year, the bill could limit revenue increases that might otherwise come from rising property values in certain classes, possibly affecting funding for local services unless offset through other means.
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Who cares
Headline styles
Limit Property Tax Shifts
Plain English, a few words. Used as the page title.
Sponsors
1 Co-sponsor
History
- Substituted by A2851
- Ordered to third reading cal.88
- Committee discharged and committed to rules
- Print number 1891a
- Amend 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 Property Tax Shifts
Signed by Governor · Sponsor Charles Lavine
Full text
3 pagesUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
1891--A
2019-2020 Regular Sessions
IN SENATE
January 17, 2019
Introduced by Sen. KAMINSKY -- 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 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
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD07945-02-9
S. 1891--A 2
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 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
S. 1891--A 3
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 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.
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 and homestead/non-homestead apportioned local governments within Suffolk County (Town of Islip).
Summary of provisions
Section 1: Amends section 1803-a of the Real Property Tax Law by adding two new paragraphs to limit the amount of a property tax shift between classes of properties caused by large fluctuations in property values for the 2018 and 2019 assessment rolls.
Section 2: Amends 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 by extending for one year legislation which limits the amount of a property tax shift between homestead and non-homestead prop- erties 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 two new subparagraphs 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. 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.
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 and 2019 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 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.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.