A 10158: Extends limitations on the shift between classes of taxable property in the town of Clarkstown, county of Rockland for an additional year for 2026-2027.

  
  STATE OF NEW YORK ________________________________________________________________________ 10158  IN ASSEMBLY February 12, 2026 ___________ Introduced by M. of A. P. CARROLL -- read once and referred to the Committee on Real Property Taxation 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 Assem- bly, do enact as follows: 1 Section 1. Subparagraph (xx) of paragraph (a) of subdivision 3 of 2 section 1903 of the real property tax law, as amended by chapter 190 of 3 the laws of 2025, is amended to read as follows: 4 (xx) Notwithstanding any other provision of law, in an approved 5 assessing unit in the town of Clarkstown, county of Rockland and for 6 current base proportions to be determined by taxes based on such 7 approved assessing unit's two thousand seventeen--two thousand eighteen, 8 two thousand eighteen--two thousand nineteen, two thousand nineteen--two 9 thousand twenty, two thousand twenty--two thousand twenty-one, two thou- 10 sand twenty-one--two thousand twenty-two, two thousand twenty-two--two 11 thousand twenty-three, the two thousand twenty-three--two thousand twen- 12 ty-four, two thousand twenty-four--two thousand twenty-five, [and] two 13 thousand twenty-five--two thousand twenty-six, and two thousand twenty- 14 six--two thousand twenty-seven assessment rolls, the current base 15 proportion of any class shall not exceed the adjusted base proportion or 16 adjusted proportion, whichever is appropriate, of the immediately 17 preceding year, by more than one percent, provided that such approved 18 assessing unit has passed a local law, ordinance or resolution providing 19 therefor. Where the computation of current base proportions would other- 20 wise produce such result, the current base proportion of such class or 21 classes shall be limited to such one percent increase and the legisla- 22 tive body of such approved assessing unit shall alter the current base 23 proportion of either class so that the sum of the current base 24 proportions equals one. 25 § 2. This act shall take effect immediately. EXPLANATION--Matter in italics (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD14644-01-6