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A 11193

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

2025 Regular Session Introduced by Charles Lavine and 1 co-sponsor

The bill caps annual increases in base property tax proportions for non-city special units, Suffolk and Nassau approved units, enforcing adjustments so totals stay at 1.

ORDERED TO THIRD READING RULES CAL.247
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WeVote Research Nonpartisan
Bill Summary · A 11193

Bill overview

  • Bill: A 11193 (2025-2026 Session) from New York Assembly
  • Introduced by: M. of A. Lavine (co-sponsors: Kwani O’Pharrow, Charles Lavine)
  • Committee: Real Property Taxation
  • Purpose: Amend the real property tax law to limit maximum increases in base proportions for certain taxing units, with specific provisions for Nassau and Suffolk counties and for non-city special or approved assessing units.

Main purpose and intent

  • The bill seeks to cap how much the current base proportions (a component used to calculate property taxes for different classes of property) can increase from one year to the next.
  • It introduces annual ceilings on increases to base proportions, with different rules for:
    • Special assessing units that are not cities (current base proportions capped at 1% increase year-over-year, with adjustments to ensure proportions sum to one)
    • Suffolk County approved assessing units (for several specific assessment roll periods, capping increases at 2% or 1% depending on the year; and requirement that sums of base proportions equal one)
    • Nassau County approved assessing units (cap of 1% increase, conditioned on a local law or resolution to adopt these provisions, with adjustments to ensure the proportions sum to one)

Key provisions and changes

  • Section 1 (New paragraph in real property tax law, §1803-a, subdivision 1, paragraph (oo)):
    • For special assessing units that are not cities, using the 2026 assessment roll to determine current base proportions:
    • The current base proportion for any class cannot exceed the adjusted base proportion or adjusted proportion from the immediately preceding year by more than 1%.
    • If calculations would exceed this 1% cap, the current base proportion increase is limited to 1%, and the legislative body must adjust remaining classes so that all current base proportions sum to 1.
  • Section 2 (Amendment to §1903, subdivision 3, paragraph (a), subparagraph (iv)):
    • For Suffolk County approved assessing units (using 2003–2004 through 2025–2026 and later multi-year assessment rolls as specified), the current base proportion may not exceed the prior year’s adjusted base proportion by more than 2% (with a long list of historical year pairings up to 2026–2027).
    • If the calculation would exceed the 2% cap, the proportion is limited to the cap and the legislative body must adjust the relevant classes so that the total sums to 1.
  • Section 3 (Addition to §1903, subdivision 3, paragraph (a), subparagraph (xxviii)):
    • For Nassau County approved assessing units (using 2026 assessment roll), the current base proportion cannot increase by more than 1% from the prior year (with a condition):
    • The Nassau approved unit must have passed a local law, ordinance, or resolution to adopt these provisions.
    • If the calculation would exceed the 1% cap, the increase is limited to 1%, and the legislative body must adjust the base proportions so the total sums to 1.
  • Section 4 (Effective date):
    • Act takes effect immediately.
    • Specific transitional applicability:
    • Paragraph (oo) applies to levy of taxes based on the 2026 assessment roll in non-city special assessing units.
    • Subparagraph (xxviii) applies to Nassau-approved assessing units that pass the required local law to adopt these provisions for the 2026 assessment roll.

Who would be affected

  • Special assessing units in New York that are not cities (limiting base proportion increases to 1% per year, with adjustments to keep totals at 1).
  • Suffolk County approved assessing units (broadly, towns or other approved units within Suffolk County using specified historical assessment roll periods) (limiting increases to 2% per year, with adjustments to sums to 1).
  • Nassau County approved assessing units (using 2026 assessment roll) that enact a local law to adopt these provisions (limiting increases to 1% per year, with adjustments to sums to 1).

Procedural and timeline aspects

  • Effective immediately upon enactment.
  • Immediate applicability to the 2026 tax levy for specified units:
    • Non-city special assessing units (for 2026 roll)
    • Nassau County approved units that adopt the local law (for 2026 roll)
  • For Suffolk County units, the changes reference a range of prior and ongoing assessment roll periods (2003–2004 onward through 2026–2027), indicating ongoing consideration across multiple years.
  • Requires legislative action by the respective local governing bodies (adjusting base proportions to ensure sums equal one) when the cap is reached.

Practical impact and considerations

  • Provides predictable limits on year-to-year increases in base proportions, which can help stabilize property tax bills for taxpayers within affected units.
  • Places a statutory obligation on local legislatures to adjust other classes if a cap binds, ensuring total base proportions remain at 1.
  • For Nassau units, explicit condition that a local law or resolution must be enacted to activate these limits.
  • Taxpayers and assessors should anticipate possible changes in tax allocations across property classes when caps are triggered.

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

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