S 8297: Relates to base proportions in assessing units in Nassau and Suffolk counties for 2025--2026.

  
  STATE OF NEW YORK ________________________________________________________________________ 8297 2025-2026 Regular Sessions  IN SENATE May 30, 2025 ___________ 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 base proportions in assessing units in Nassau and Suffolk counties 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 (nn) to read as follows: 3 (nn) 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-five 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 192 of the laws 18 of 2024, 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 EXPLANATION--Matter in italics (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD13196-01-5 
 S. 8297 2 1 immediately preceding year by more than two percent, or in the case of 2 the two thousand five--two thousand six, two thousand six--two thousand 3 seven, two thousand seven--two thousand eight, two thousand eight--two 4 thousand nine, two thousand twelve--two thousand thirteen, two thousand 5 thirteen--two thousand fourteen, two thousand fourteen--two thousand 6 fifteen, two thousand fifteen--two thousand sixteen, two thousand 7 sixteen--two thousand seventeen, two thousand seventeen--two thousand 8 eighteen, two thousand eighteen--two thousand nineteen, two thousand 9 nineteen--two thousand twenty, two thousand twenty--two thousand twen- 10 ty-one, two thousand twenty-one--two thousand twenty-two, two thousand 11 twenty-two--two thousand twenty-three, two thousand twenty-three--two 12 thousand twenty-four, [and] two thousand twenty-four--two thousand twen- 13 ty-five, and two thousand twenty-five--two thousand twenty-six assess- 14 ment rolls, one percent. Where the computation of current base 15 proportions would otherwise produce such result, the current base 16 proportion of such class or classes shall be limited to such two percent 17 or one percent increase whichever is applicable, and the legislative 18 body of such approved assessing unit shall alter the current base 19 proportion of either class so that the sum of the current base 20 proportions equals one. 21 § 3. Paragraph (a) of subdivision 3 of section 1903 of the real prop- 22 erty tax law is amended by adding a new subparagraph (xxvii) to read as 23 follows: 24 (xxvii) Notwithstanding any other provision of law, in an approved 25 assessing unit in the county of Nassau and for current base proportions 26 to be determined by taxes based on such approved assessing unit's two 27 thousand twenty-five assessment roll, the current base proportion of any 28 class shall not exceed the adjusted base proportion or adjusted propor- 29 tion, whichever is appropriate, of the immediately preceding year, by 30 more than one percent, provided that such approved assessing unit has 31 passed a local law, ordinance or resolution providing therefor. Where 32 the computation of current base proportions would otherwise produce such 33 result, the current base proportion of such class or classes shall be 34 limited to such one percent increase and the legislative body of such 35 approved assessing unit shall alter the current base proportion of 36 either class so that the sum of the current base proportions equals one. 37 § 4. This act shall take effect immediately; provided, however, that 38 paragraph (nn) of subdivision 1 of section 1803-a of the real property 39 tax law, as added by section one of this act, shall apply to the levy of 40 taxes based on the 2025 assessment roll in a special assessing unit that 41 is not a city and that subparagraph (xxvii) of paragraph (a) of subdivi- 42 sion 3 of section 1903 of the real property tax law, as added by section 43 three of this act, shall apply to the levy of taxes based on the 2025 44 assessment roll in approved assessing units in the county of Nassau that 45 pass a local law, ordinance or resolution to adopt these provisions.