Extends limitations on the shift between classes of taxable property in the town of Orangetown, County of Rockland

2025 Regular Session Introduced by Pat Carroll

Limits annual shifts of property tax burdens between classes in Orangetown to at most 1% year-over-year, maintaining total class shares.

REFERRED TO LOCAL GOVERNMENT

Summary of Bill A. 10162 (2025-2026) – Orangetown, Rockland County

Purpose

This bill amends the New York Real Property Tax Law to extend and clarify limitations on shifting the proportion of assessments between property classes within the town of Orangetown. The change continues limits on how much the current base proportion of any class can increase from year to year, ensuring more gradual transitions between classes in taxation base shares.

Key Provisions

Scope and applicability

Applies to an approved assessing unit within the town of Orangetown, Rockland County.
Applies to current base proportions calculated using assessment rolls from multiple rolling years (2018–19 through 2026–27). The referenced periods include:
2018–2019
2019–2020
2020–2021
2021–2022
2022–2023
2023–2024
2024–2025
2025–2026
2026–2027

Base proportion limitation

The current base proportion of any class cannot increase by more than 1% from one year to the next, relative to the adjusted base proportion or adjusted proportion from the immediately preceding year.
This 1% cap applies only if the local government has enacted a corresponding local law, ordinance, or resolution authorizing such an increase.

Correction mechanism if the 1% cap would be violated

If applying the 1% limit would produce a result that would otherwise exceed the cap, the current base proportion must be limited to the 1% increase.
The legislative body must then adjust the current base proportion of one or both classes so that the total of the current base proportions equals 1. This ensures the total shares among classes remain in the correct total (i.e., collectively summing to 1).

Effective Date

The act takes effect immediately upon enactment.

Who Is Affected

Property taxpayers in Orangetown, particularly owners of property categorized under different taxable classes (e.g., residential, commercial, vacant land, etc.) whose tax burden would be influenced by shifts in class shares.

Orangetown officials responsible for establishing or adjusting base proportions through local law or resolution.

Procedural Timeline & Status (as of the provided text)

Introduced February 12, 2026, in the Assembly.

Referred to the Committee on Real Property Taxation.

Subsequent action history shows passage in the Assembly on May 14, 2026 and referral to the Senate, with local government committee involvement and rules/cross-committee actions noted.

The act is currently positioned to be considered by the Senate following Assembly passage.

Practical Impact

Provides a formal framework to limit annual shifts in tax burden between property classes in Orangetown, promoting stability and predictability for property owners.

Requires local legislative action (law, ordinance, or resolution) to enable any 1% year-over-year increase in base proportions.

Ensures overall class shares remain balanced (sum to 1) when adjustments are needed to stay within the 1% cap.

Notes for Readers

The specific technical language references prior law amendments (e.g., “as amended by chapter 158 of the laws of 2025”) and uses defined terms related to “current base proportion,” “adjusted base proportion,” and “adjusted proportion.” The practical effect centers on controlled, gradual changes in how property tax burdens are distributed across classes within Orangetown.

If you are affected, watch for local actions by the Orangetown town board (local laws, ordinances, or resolutions) implementing the permissible 1% annual increase and the corresponding adjustments to maintain total proportion sums.