What's happening
This bill extends the property tax shift limitation in Clarkstown, Rockland County to include the 2019-2020 assessment roll.
Why it matters
Extending the property tax shift limitation provides continued protection for property owners against sudden, large increases in their tax burden. This helps maintain predictability for both homeowners and businesses in Clarkstown, as it restricts how much more a property class can pay compared to the previous year.
Including the 2019-2020 assessment roll ensures that any changes in property values during that period do not disproportionately affect one class of property owners. This could be particularly important if there were significant market changes or reassessments that year.
The measure requires local government action (a local law, ordinance, or resolution) to implement the limit each year, reinforcing local control and accountability. This means the policy is not automatic but must be actively chosen by Clarkstown officials, who can respond to local circumstances.
By stabilizing tax class proportions, the bill can help avoid abrupt shifts that might otherwise strain residential or commercial property owners, supporting community stability and potentially making the area more attractive for residents and businesses.
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Who cares
Headline styles
Limit Property Tax Shifts
Plain English, a few words. Used as the page title.
Sponsors
Senator · Senate District 38
No co-sponsors yet.
History
- Substituted by A5765
- Advanced to third reading
- 2nd report cal.
- 1st report cal.791
- 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 Shifts Extended
Signed by Governor · Sponsor Kenneth Zebrowski
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
4113
2019-2020 Regular Sessions
IN SENATE
February 28, 2019
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 (xix) of paragraph (a) of subdivision 3 of section 1903 of the real property tax law, as amended by chapter 146 of the laws of 2018, is amended to read as follows:
[(xix)](xx) 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, and two thousand nineteen--two thousand twenty 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.
LBD09789-01-9
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 proper- ty in the town of Clarkstown, county of Rockland
Purpose or general 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/non- homestead) are often faced with drastic fluctuations in shifts between the two classes of taxable property. Current la w limits those shifts at 5% but this bill would restrict the shift in the Town of Clarkstown to no more than 1%; creating stability i n 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 prop- erty 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.