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

2025 Regular Session Introduced by Pat Carroll

Extends a 1% annual cap on shifts in property class shares in Clarkstown, requiring local action to maintain 100% total and limiting year-to-year changes across multiple base year

REPORTED REFERRED TO RULES

Overview

Bill A. 10158 (2025-2026) from New York Assembly proposes to extend and tighten limitations on shifts between classes of taxable property in the town of Clarkstown, Rockland County. The measure builds on earlier law changes and sets a capped, year-by-year adjustment framework for current base proportions across property classes, with a requirement that the local government approve a enabling local law or resolution.

Purpose and intent

To limit how much the current base proportions (tax class shares) can change from one year to the next for Clarkstown.

To ensure stability and predictability in the distribution of property tax burden across classes (e.g., residential, commercial, etc.) by restricting annual increases to within 1% of the prior year’s adjusted base or proportion, whichever is applicable.

To provide a mechanism for the legislative body to intervene and ensure that the total of class proportions remains equal to one (100%).

Key provisions and changes

Amends Real Property Tax Law, specifically subsection 3(a)(xx) of section 1903, as amended by ch. 190 of the Laws of 2025.

Applies to Clarkstown’s approved assessing unit in Rockland County and covers current base proportions for a series of base year pairs:

2017–2018
2018–2019
2019–2020
2020–2021
2021–2022
2022–2023
2023–2024
2024–2025
2025–2026
2026–2027

For these periods, the current base proportion of any class cannot exceed the adjusted base proportion (or adjusted proportion) of the immediately preceding year by more than 1%, provided the unit has passed a local law, ordinance, or resolution authorizing it.

If computations would otherwise exceed the 1% cap, the current base proportion must be limited to a 1% increase, and the local legislative body must adjust the base proportions of one or both classes so that the sum of the current base proportions equals 1 (i.e., 100% total across all classes).

The act takes effect immediately upon enacting.

Who is affected

Property taxpayers in Clarkstown, particularly the distribution of tax burden among property classes (e.g., residential, commercial, industrial, etc.) within the town’s assessing unit.

Clarkstown town government, specifically its legislative body (town board) responsible for approving local laws/resolutions to enable the 1% cap adjustments.

Assessing unit administration that implements base proportion calculations and reports during the indicated year pairs.

Procedural and timeline aspects

The bill explicitly extends the existing limitations framework to cover a new range of assessment roll periods, including the 2025–2026 and 2026–2027 years.

Requires a local law, ordinance, or resolution to authorize the 1% annual change limit in order for the provision to apply.

Effective date: immediate upon enactment.

Practical implications and considerations

The policy aims to dampen volatility in tax burdens caused by shifts between classes, promoting budget stability for property owners.

If the 1% cap would otherwise be exceeded, the local government must actively adjust proportions to maintain a total of 1.0 across all classes, which may require rebalancing between classes.

Potential impacts include slower responses to changes in property market composition (e.g., growth in commercial properties) and increased reliance on local legislative action to permit variations.

Note: This summary reflects the bill text as introduced; final effect depends on passage, any amendments, and compliance with related fiscal rules.