Bill Text: NY S08941 | 2017-2018 | General Assembly | Introduced

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Bill Title: Relates to the determination of adjusted base proportions in special assessing units which are cities for the fiscal year two thousand nineteen; provides that the current base proportion of any class shall not exceed the adjusted base proportion of the immediately preceding year by more than one-half of one percent.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2018-06-07 - REFERRED TO RULES [S08941 Detail]

Download: New_York-2017-S08941-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________
                                          8941
                    IN SENATE
                                      June 7, 2018
                                       ___________
        Introduced  by  Sen.  GOLDEN -- read twice and ordered printed, and when
          printed to be committed to the Committee on Rules
        AN ACT to amend the real property tax law, in relation to  the  determi-
          nation  of  adjusted base proportions in special assessing units which
          are cities for the fiscal year two thousand nineteen
          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 (dd) to read as follows:
     3    (dd) Notwithstanding the provisions of paragraph (c) of this  subdivi-
     4  sion  to  the  contrary, in a special assessing unit which is a city and
     5  for current base proportions to be determined in such special  assessing
     6  unit's fiscal year two thousand nineteen, the current base proportion of
     7  any  class  shall  not  exceed  the adjusted base proportion or adjusted
     8  proportion, whichever is appropriate, of the immediately preceding  year
     9  by  more  than  one-half of one percent. Where the computation performed
    10  pursuant to paragraph (b) of this subdivision  would  otherwise  produce
    11  such  result, the current base proportion of such class or classes shall
    12  be limited to a one-half of one percent  increase  and  the  legislative
    13  body of such special assessing unit shall alter the current base propor-
    14  tion of any or all remaining classes so that the sum of the current base
    15  proportions equals one.
    16    §  2. In the event the special assessing unit which is a city has sent
    17  out real property tax bills for its fiscal year  2019  before  this  act
    18  shall  have become a law, the city shall take such actions as are neces-
    19  sary, consistent with applicable state and  local  law,  to  effect  the
    20  provisions  of  section  one of this act, including, but not limited to,
    21  revising the current base proportions  and  adjusted  base  proportions,
    22  resetting  the real property tax rates and sending amended real property
    23  tax bills. Provided, however, that nothing herein  shall  be  deemed  to
    24  affect the obligation of any taxpayer with respect to the payment of any
    25  installment  of real property tax for such fiscal year which was due and
    26  payable prior to the date such amended real property tax bills are sent;
    27  for this purpose, such obligations shall  be  determined  in  accordance
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD16224-01-8
        S. 8941                             2
     1  with  the  applicable  provisions of law that were in effect immediately
     2  prior to the effective date of this act, and such  city shall be author-
     3  ized to determine the date on which amended bills are to be sent and the
     4  installments of real property tax which are to be reflected therein.
     5    § 3. This act shall take effect immediately.