S 10023: Limits the amount of property tax shift between homestead/non-homestead and class share apportionment for local governments within and including Nassau and Suffolk County.

  
  STATE OF NEW YORK ________________________________________________________________________ 10023  IN SENATE April 22, 2026 ___________ Introduced by Sen. MARTINEZ -- 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 certain base adjusted proportions The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. Subdivision 1 of section 1803-a of the real property tax 2 law is amended by adding a new paragraph (oo) to read as follows: 3 (oo) Notwithstanding the provisions of paragraph (c) of this subdivi- 4 sion to the contrary, in a special assessing unit that is not a city and 5 for current base proportions to be determined by taxes based on such 6 special assessing unit's two thousand twenty-six assessment roll, the 7 current base proportion of any class shall not exceed the adjusted base 8 proportion or adjusted proportion, whichever is appropriate, of the 9 immediately preceding year by more than one percent. Where the computa- 10 tion performed pursuant to paragraph (b) of this subdivision would 11 otherwise produce such result, the current base proportion of such class 12 or classes shall be limited to such one percent increase and the legis- 13 lative body of such special assessing unit shall alter the current base 14 proportion of any or all remaining classes so that the sum of the 15 current base proportions equals one. 16 § 2. Subparagraph (iv) of paragraph (a) of subdivision 3 of section 17 1903 of the real property tax law, as amended by chapter 241 of the laws 18 of 2025, is amended to read as follows: 19 (iv) Notwithstanding any other provision of law, in an approved 20 assessing unit in the county of Suffolk and for current base proportions 21 to be determined by taxes based on such approved assessing unit's two 22 thousand three - two thousand four, two thousand four - two thousand 23 five and two thousand five - two thousand six assessment rolls, the 24 current base proportion of any class shall not exceed the adjusted base 25 proportion or adjusted proportion, whichever is appropriate, of the 26 immediately preceding year by more than two percent, or in the case of 27 the two thousand five--two thousand six, two thousand six--two thousand 28 seven, two thousand seven--two thousand eight, two thousand eight--two EXPLANATION--Matter in italics (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD15604-02-6 
 S. 10023 2 1 thousand nine, two thousand twelve--two thousand thirteen, two thousand 2 thirteen--two thousand fourteen, two thousand fourteen--two thousand 3 fifteen, two thousand fifteen--two thousand sixteen, two thousand 4 sixteen--two thousand seventeen, two thousand seventeen--two thousand 5 eighteen, two thousand eighteen--two thousand nineteen, two thousand 6 nineteen--two thousand twenty, two thousand twenty--two thousand twen- 7 ty-one, two thousand twenty-one--two thousand twenty-two, two thousand 8 twenty-two--two thousand twenty-three, two thousand twenty-three--two 9 thousand twenty-four, two thousand twenty-four--two thousand twenty- 10 five, [and] two thousand twenty-five--two thousand twenty-six, and two 11 thousand twenty-six--two thousand twenty-seven assessment rolls, one 12 percent. Where the computation of current base proportions would other- 13 wise produce such result, the current base proportion of such class or 14 classes shall be limited to such two percent or one percent increase 15 whichever is applicable, and the legislative body of such approved 16 assessing unit shall alter the current base proportion of either class 17 so that the sum of the current base proportions equals one. 18 § 3. Paragraph (a) of subdivision 3 of section 1903 of the real prop- 19 erty tax law, is amended by adding a new subparagraph (xxviii) to read 20 as follows: 21 (xxviii) Notwithstanding any other provision of law, in an approved 22 assessing unit in the county of Nassau and for current base proportions 23 to be determined by taxes based on such approved assessing unit's two 24 thousand twenty-six assessment roll, the current base proportion of any 25 class shall not exceed the adjusted base proportion or adjusted propor- 26 tion, whichever is appropriate, of the immediately preceding year, by 27 more than one percent, provided that such approved assessing unit has 28 passed a local law, ordinance or resolution providing therefor. Where 29 the computation of current base proportions would otherwise produce such 30 result, the current base proportion of such class or classes shall be 31 limited to such one percent increase and the legislative body of such 32 approved assessing unit shall alter the current base proportion of 33 either class so that the sum of the current base proportions equals one. 34 § 4. This act shall take effect immediately; provided, however, that 35 paragraph (oo) of subdivision 1 of section 1803-a of the real property 36 tax law, as added by section one of this act, shall apply to the levy of 37 taxes based on the 2026 assessment roll in a special assessing unit that 38 is not a city and that subparagraph (xxviii) of paragraph (a) of subdi- 39 vision 3 of section 1903 of the real property tax law, as added by 40 section three of this act, shall apply to the levy of taxes based on the 41 2026 assessment roll in approved assessing units in the county of Nassau 42 that pass a local law, ordinance or resolution to adopt these 43 provisions.