Extends limitations on the shift between classes of taxable property in the town of Clarkstown, county of Rockland

S T A T E   O F   N E W   Y O R K
        ________________________________________________________________________

                                          9060

                                    I N  S E N A T E

                                    January 28, 2026
                                       ___________

        Introduced  by  Sen.  WEBER  -- 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  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