A 4391: Extends limitations on the shift between classes of taxable property in the town of Clarkstown, county of Rockland for an additional year.

  
  STATE OF NEW YORK ________________________________________________________________________ 4391 2025-2026 Regular Sessions  IN ASSEMBLY February 4, 2025 ___________ 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 130 of 3 the laws of 2024, 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, [and] two thousand twenty-four--two thousand twenty-five, and 13 two thousand twenty-five--two thousand twenty-six assessment rolls, the 14 current base proportion of any class shall not exceed the adjusted base 15 proportion or adjusted proportion, whichever is appropriate, of the 16 immediately preceding year, by more than one percent, provided that such 17 approved assessing unit has passed a local law, ordinance or resolution 18 providing therefor. Where the computation of current base proportions 19 would otherwise produce such result, the current base proportion of such 20 class or classes shall be limited to such one percent increase and the 21 legislative body of such approved assessing unit shall alter the current 22 base proportion of either class so that the sum of the current base 23 proportions equals one. 24 § 2. This act shall take effect immediately. EXPLANATION--Matter in italics (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD08483-01-5