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

2025 Regular Session Introduced by Bill Weber

S. 9060 extends the 1% yearly cap on shifts between tax classes in Clarkstown for 2026–2027, while ensuring class shares still total 100% through adjustments if needed.

SUBSTITUTED BY A10158

Purpose and scope

The bill amends the New York real property tax law to extend for one additional year the current limitations on shifts between classes of taxable property (i.e., class shares) in the town of Clarkstown, Rockland County.

Specifically, it covers assessment rolls from 2017–2018 through 2026–2027, and requires that the current base proportion of any class shall not exceed the adjusted base proportion or adjusted proportion from the immediately preceding year by more than 1 percentage point, provided the town (as an approved assessing unit) has enacted a local law, ordinance, or resolution to authorize this.

Key provisions

Extension: Adds an additional fiscal year window (2026–2027) during which the 1% cap on year-over-year shifts between tax classes applies.

Base/adjusted proportions: For each upcoming assessment cycle listed (two-year periods from 2017–18 through 2026–27), the current base proportion of any class cannot increase by more than 1 percentage point relative to the prior year’s adjusted/base proportion.

Alternative adjustment: If applying the 1% rule would otherwise produce an inconsistency, the current base proportion of the class or classes must be limited to that 1% increase, and the town’s legislative body must adjust proportions so that the sum of all current base proportions equals 1 (i.e., total class shares remain normalized to 100%).

Who is affected

Taxable-property classes within Clarkstown, Rockland County, specifically as they relate to the distribution of property tax burden across classes (e.g., residential, commercial, etc., as defined by the town’s existing class structure).

Town of Clarkstown government (the town board/legislative body) must have passed a local law or resolution enabling the extension and adjustments.

Taxpayers in Clarkstown may see slower shifts between classes in assessed burdens due to the 1% cap and required rebalancing if needed.

Procedural and timeline aspects

Effective date: The act takes effect immediately upon enactment.

Legislative history: Introduced January 28, 2026; later actions show committee discharge and passage in the Senate, with a related substitute bill (A10158) noted in the action history.

Associated law: The amendment references and builds on subsection 3, paragraph (a), subparagraph (xx) of section 1903 of the real property tax law as amended by Chapter 190 of the Laws of 2025, indicating this is a continuing extension of a statewide framework governing shifts between property tax classes in approved assessing units.

Summary

S. 9060 extends for one additional year (2026–2027) the limit on how much the proportion of taxable value in any class in Clarkstown can change from year to year. The 1% cap on year-over-year changes remains in place, with adjustments to ensure the total class shares still total 100%. The extension requires Clarkstown to have enacted a local law or resolution to authorize these parameters. The bill takes effect immediately and aligns with prior years’ mechanisms governing class-shift limits.