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Bill

S 10023

Relates to base proportions in assessing units in Nassau and Suffolk counties

2025 Regular Session Introduced by Monica Martinez

Limits year-over-year changes to base proportions in Nassau (1%) and certain Suffolk years (2%), ensuring totals stay at 100% and stabilizing property tax burdens.

REFERRED TO WAYS AND MEANS
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Bill Summary · S 10023

Summary of Bill S. 10023 (2025-2026) – New York

Purpose and Intent

  • The bill amends the real property tax law to modify how base proportions are determined for certain property tax assessment units in Nassau and Suffolk counties, with a focus on limiting year-over-year increases in base proportions to specified caps.
  • Specifically:
    • In Nassau County, it sets a one-percent cap on year-to-year changes for current base proportions for approved assessing units, contingent on local adoption.
    • In Suffolk County, it adds a two-percent cap for changes in current base proportions for certain historical assessment roll periods, with a long sequence of applicable years referenced.

Key Provisions and Changes

1) Nassau County – General (Subdivision 1, new paragraph (oo))
- Applies to special assessing units that are not cities.
- For current base proportions determined by the 2026 assessment roll, the current base proportion of any class cannot increase by more than one percent from the adjusted base proportion or adjusted proportion of the prior year.
- If calculations would exceed this cap, the current base proportion for the affected class(es) is limited to a one-percent increase.
- The legislative body must adjust the base proportions for remaining classes so that the total of all current base proportions equals one (i.e., the distribution across classes remains a complete set).

2) Suffolk County – Historical Assessment Rolls (Subdivision 3, amended by Chapter 241 of 2025; new cap)
- For an approved assessing unit in Suffolk County, using the listed historical assessment rolls (from 2003-04 up through 2025-26 in various pairings), the current base proportion for any class shall not exceed the prior year’s adjusted base proportion by more than two percent.
- If the calculation would exceed the cap, the limit applies and the legislative body must adjust base proportions so the total across classes equals one.
- This provision is codified to reference a broad set of historical years and would apply to current base proportion computations for those periods.

3) Nassau County – New Subparagraph (xxviii) (Subdivision 3, added)
- In Nassau County, for current base proportions determined by the 2026 assessment roll, the current base proportion of any class shall not exceed the prior year’s adjusted base proportion by more than one percent, provided that the approved assessing unit passes a local law, ordinance, or resolution adopting these provisions.
- If the cap would be exceeded, the one-percent increase is applied and the legislative body must adjust base proportions so that the sum equals one.

4) Effective Date and Implementation
- Effective immediately upon enactment.
- The Nassau-specific and Suffolk-specific provisions apply to tax levies based on the 2026 assessment rolls, with local adoption required for Nassau’s provisions.

Who Is Affected

  • Special assessing units in Nassau County (not cities) and approved assessing units in Suffolk County.
  • Taxing jurisdictions within these units that set current base proportions for property classes for purposes of local property tax levy calculations.

Procedural and Timeline Details

  • The bill was introduced and referred to committees, advanced through committee processes, and passed the Senate on May 28, 2026.
  • It would take effect immediately, with specific provisions applying to levies based on the 2026 assessment rolls.
  • Nassau provisions require local laws or resolutions to adopt the one-percent cap.

Notes for Readability and Practical Effect

  • The changes aim to stabilize base proportion calculations by limiting how much class proportions can change year over year, reducing volatility in tax burdens for property classes within these counties.
  • If a jurisdiction adopts the law, it must adjust remaining classes to maintain a complete 100% (sum of base proportions equals one).
  • The caps (one percent for Nassau; two percent for select Suffolk years) provide explicit guardrails to prevent abrupt shifts in assessed tax burdens across property classes.

Compiled from official sources — confirm details with the bill’s official record.

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