§ 1803-A — Adjusted base proportions; determination

New York § 1803-A

• Jurisdiction: New York
• Law RPT: Real Property Tax
• Art. 18: Preservation of Class Share of Taxes In Municipal Corporations Except Counties Within a City, Included Within the Boundaries of a Special Assessing Unit and Limitation On Increases In Assessments Therein

Text

§ 1803-a. Adjusted base proportions; determination. 1. Current base\nproportions. (a) For each tax levy based upon an assessment roll\ncompleted in nineteen hundred ninety-one and thereafter, the legislative\nbody of each special assessing unit shall compute the current base\nproportion and certify to the commissioner the current base proportion,\nthe current percentage, and base percentage of each class and for each\nclass for each portion included in its boundaries and such alterations\nmade to such current base proportions made pursuant to paragraph (c)\nhereof no later than thirty days subsequent to the date on which the\ncommissioner certifies class equalization rates pursuant to section\ntwelve hundred twelve of this chapter, pursuant to the provisions of\nthis section.\n (b) The current base proportion shall be determined pursuant to the\nfollowing formula:\n (1) Divide the current percentage of each class by the base percentage\nof such class.\n (2) For each such class multiply the result from subparagraph one of\nthis paragraph by the local base proportion of such class.\n (3) Sum the products obtained in subparagraph two of this paragraph\nand divide the product for each class by such sum.\n (c) Notwithstanding the provisions of paragraph (b) of this\nsubdivision, the current base proportion of any class shall not exceed\nthe adjusted base proportion or adjusted proportion, whichever is\nappropriate, of the immediately preceding year by more than five\npercent. Where the computation performed pursuant to paragraph (b) of\nthis subdivision would otherwise produce such result, the current base\nproportion of such class or classes shall be limited to such five\npercent increase and the legislative body of such special assessing unit\nshall alter the current base proportions of any or all of the remaining\nclasses so that the sum of the current base proportions equals one.\n (d) Notwithstanding the provisions of paragraph (c) of this\nsubdivision to the contrary, in a special assessing unit which is a city\nand for current base proportions to be determined in such special\nassessing unit's fiscal year nineteen hundred ninety-five, the current\nbase proportion of any class shall not exceed the adjusted base\nproportion or adjusted proportion, whichever is appropriate, of the\nimmediately preceding year by more than two and three-quarters percent.\nWhere the computation performed pursuant to paragraph (b) of this\nsubdivision would otherwise produce such result, the current base\nproportion of such class or classes shall be limited to such two and\nthree-quarters percent increase and the legislative body of such special\nassessing unit shall alter the current base proportions of any or all\nremaining classes so that the sum of the current base proportions equals\none.\n (e) Notwithstanding the provisions of paragraph (c) of this\nsubdivision to the contrary, in a special assessing unit which is a city\nand for current base proportions to be determined in such special\nassessing unit's fiscal year nineteen hundred ninety-six, the current\nbase proportion of any class shall not exceed the adjusted base\nproportion or adjusted proportion, whichever is appropriate, of the\nimmediately preceding year by more than two and three-quarters percent.\nWhere the computation performed pursuant to paragraph (b) of this\nsubdivision would otherwise produce such result, the current base\nproportion of such class or classes shall be limited to such two and\nthree-quarters percent increase and the legislative body of such special\nassessing unit shall alter the current base proportions of any or all\nremaining classes so that the sum of the current base proportions equals\none.\n (f) Notwithstanding the provisions of paragraph (c) of this\nsubdivision to the contrary, in a special assessing unit which is a city\nand for current base proportions to be determined in such special\nassessing unit's fiscal year nineteen hundred ninety-seven, the current\nbase proportion of any class shall not exceed the adjusted base\nproportion or adjusted proportion, which ever is appropriate, of the\nimmediately preceding year by more than two and one-half percent. Where\nthe computation performed pursuant to paragraph (b) of this subdivision\nwould otherwise produce such result, the current base proportion of such\nclass or classes shall be limited to such two and one-half percent\nincrease and the legislative body of such special assessing unit shall\nalter the current base proportion of any or all remaining classes so\nthat the sum of the current base proportions equals one.\n (g) Notwithstanding the provisions of paragraph (c) of this\nsubdivision to the contrary, in a special assessing unit which is a city\nand for current base proportions to be determined in such special\nassessing unit's fiscal year nineteen hundred ninety-eight, the current\nbase proportion of any class shall not exceed the adjusted base\nproportion or adjusted proportion, whichever is appropriate, of the\nimmediately preceding year by more than two and one-half percent. Where\nthe computation performed pursuant to paragraph (b) of this subdivision\nwould otherwise produce such result, the current base proportion of such\nclass or classes shall be limited to such two and one-half percent\nincrease and the legislative body of such special assessing unit shall\nalter the current base proportion of any or all remaining classes so\nthat the sum of the current base proportions equals one.\n (h) Notwithstanding the provisions of paragraph (c) of this\nsubdivision to the contrary, in a special assessing unit which is a city\nand for current base proportions to be determined in such special\nassessing unit's fiscal year nineteen hundred ninety-nine, the current\nbase proportion of any class shall not exceed the adjusted base\nproportion or adjusted proportion, whichever is appropriate, of the\nimmediately preceding year by more than two and one-half percent. Where\nthe computation performed pursuant to paragraph (b) of this subdivision\nwould otherwise produce such result, the current base proportion of such\nclass or classes shall be limited to such two and one-half percent\nincrease and the legislative body of such special assessing unit by\nlocal law shall alter the current base proportions of any or all\nremaining classes so that the sum of the current base proportions equals\none.\n (i) Notwithstanding the provisions of paragraph (c) of this\nsubdivision to the contrary, in a special assessing unit that is a city\nand for current base proportions to be determined in such special\nassessing unit's fiscal year two thousand, the current base proportion\nof any class shall not exceed the adjusted base proportion or adjusted\nproportion, whichever is appropriate, of the immediately preceding year\nby more than two and one-half percent. Where the computation performed\npursuant to paragraph (b) of this subdivision would otherwise produce\nsuch result, the current base proportion of such class or classes shall\nbe limited to such two and one-half percent increase and the legislative\nbody of such special assessing unit shall alter the current base\nproportion of any or all remaining classes so that the sum of the\ncurrent base proportions equals one.\n (j) Notwithstanding the provisions of paragraph (c) of this\nsubdivision to the contrary, in a special assessing unit that is a city\nand for current base proportions to be determined in such special\nassessing unit's fiscal year two thousand one, the current base\nproportion of any class shall not exceed the adjusted base proportion or\nadjusted proportion, whichever is appropriate, of the immediately\npreceding year by more than two percent. Where the computation performed\npursuant to paragraph (b) of this subdivision would otherwise produce\nsuch result, the current base proportion of such class or classes shall\nbe limited to such two percent increase and the legislative body of such\nspecial assessing unit shall alter the current base proportion of any or\nall remaining classes so that the sum of the current base proportions\nequals one.\n (k) Notwithstanding the provisions of paragraph (c) of this\nsubdivision to the contrary, in a special assessing unit that is a city\nand for current base proportions to be determined in such special\nassessing unit's fiscal year two thousand two, the current base\nproportion of any class shall not exceed the adjusted base proportion or\nadjusted proportion, whichever is appropriate, of the immediately\npreceding year by more than two percent. Where the computation performed\npursuant to paragraph (b) of this subdivision would otherwise produce\nsuch result, the current base proportion of such class or classes shall\nbe limited to such two percent increase and the legislative body of such\nspecial assessing unit shall alter the current base proportion of any or\nall remaining classes so that the sum of the current base proportions\nequals one.\n (l) Notwithstanding the provisions of paragraph (c) of this\nsubdivision to the contrary, in a special assessing unit that is a city\nand for current base proportions to be determined in such special\nassessing unit's fiscal year two thousand three, the current base\nproportion of any class shall not exceed the adjusted base proportion or\nadjusted proportion, whichever is appropriate, of the immediately\npreceding year by more than two percent. Where the computation performed\npursuant to paragraph (b) of this subdivision would otherwise produce\nsuch result, the current base proportion of such class or classes shall\nbe limited to such two percent increase and the legislative body of such\nspecial assessing unit shall alter the current base proportion of any or\nall remaining classes so that the sum of the current base proportions\nequals one.\n (m) Notwithstanding the provisions of paragraph (c) of this\nsubdivision to the contrary, in a special assessing unit that is not a\ncity and for current base proportions to be determined by taxes based on\nsuch special assessing unit's two thousand three, two thousand four and\ntwo thousand five assessment rolls, the current base proportion of any\nclass shall not exceed the adjusted base proportion or adjusted\nproportion, whichever is appropriate, of the immediately preceding year\nby more than two percent. Where the computation performed pursuant to\nparagraph (b) of this subdivision would otherwise produce such result,\nthe current base proportion of such class or classes shall be limited to\nsuch two percent increase and the legislative body of such special\nassessing unit shall alter the current base proportion of any or all\nremaining classes so that the sum of the current base proportions equals\none.\n (n) Notwithstanding the provisions of paragraph (c) of this\nsubdivision to the contrary, in a special assessing unit that is a city\nand for current base proportions to be determined in such special\nassessing unit's fiscal year two thousand four, the current base\nproportion of any class shall not exceed the adjusted base proportion or\nadjusted proportion, whichever is appropriate, of the immediately\npreceding year by more than two percent. Where the computation performed\npursuant to paragraph (b) of this subdivision would otherwise produce\nsuch result, the current base proportion of such class or classes shall\nbe limited to such two percent increase and the legislative body of such\nspecial assessing unit shall alter the current base proportion of any or\nall remaining classes so that the sum of the current base proportions\nequals one.\n (o) Notwithstanding the provisions of paragraph (c) of this\nsubdivision to the contrary, in a special assessing unit which is a city\nand for current base proportions to be determined in such special\nassessing unit's fiscal year two thousand six, the current base\nproportion of any class shall not exceed the adjusted base proportion or\nadjusted proportion, whichever is appropriate, of the immediately\npreceding year by more than two percent. Where the computation performed\npursuant to paragraph (b) of this subdivision would otherwise produce\nsuch result, the current base proportion of such class or classes shall\nbe limited to such two percent increase and the legislative body of such\nspecial assessing unit shall alter the current base proportion of any or\nall remaining classes so that the sum of the current base proportions\nequals one.\n (p) Notwithstanding the provisions of paragraph (c) of this\nsubdivision to the contrary, in a special assessing unit that is not a\ncity and for current base proportions to be determined by taxes based on\nsuch special assessing unit's two thousand six assessment roll, the\ncurrent base proportion of any class shall not exceed the adjusted base\nproportion or adjusted proportion, whichever is appropriate, of the\nimmediately preceding year by more than one percent. Where the\ncomputation performed pursuant to paragraph (b) of this subdivision\nwould otherwise produce such result, the current base proportion of such\nclass or classes shall be limited to such one percent increase and the\nlegislative body of such special assessing unit shall alter the current\nbase proportion of any or all remaining classes so that the sum of the\ncurrent base proportions equals one.\n (q) Notwithstanding the provisions of paragraph (c) of this\nsubdivision to the contrary, in a special assessing unit which is a city\nand for current base proportions to be determined in such special\nassessing unit's fiscal year two thousand seven, the current base\nproportion of any class shall not exceed the adjusted base proportion or\nadjusted proportion, whichever is appropriate, of the immediately\npreceding year by more than two percent. Where the computation performed\npursuant to paragraph (b) of this subdivision would otherwise produce\nsuch result, the current base proportion of such class or classes shall\nbe limited to such two percent increase and the legislative body of such\nspecial assessing unit shall alter the current base proportion of any or\nall remaining classes so that the sum of the current base proportions\nequals one.\n * (r) Notwithstanding the provisions of paragraph (c) of this\nsubdivision to the contrary, in a special assessing unit that is not a\ncity and for current base proportions to be determined by taxes based on\nsuch special assessing unit's two thousand seven assessment roll, the\ncurrent base proportion of any class shall not exceed the adjusted base\nproportion or adjusted proportion, whichever is appropriate, of the\nimmediately preceding year by more than one percent. Where the\ncomputation performed pursuant to paragraph (b) of this subdivision\nwould otherwise produce such result, the current base proportion of such\nclass or classes shall be limited to such one percent increase and the\nlegislative body of such special assessing unit shall alter the current\nbase proportion of any or all remaining classes so that the sum of the\ncurrent base proportions equals one.\n * NB There are 2 par (r)'s\n * (r) Notwithstanding the provisions of paragraph (c) of this\nsubdivision to the contrary, in a special assessing unit which is a city\nand for current base proportions to be determined in such special\nassessing unit's fiscal year two thousand eight, the current base\nproportion of any class shall not exceed the adjusted base proportion or\nadjusted proportion, whichever is appropriate, of the immediately\npreceding year. Where the computation performed pursuant to paragraph\n(b) of this subdivision would otherwise produce such result, the current\nbase proportion of such class or classes shall be limited to a zero\npercent increase and the legislative body of such special assessing unit\nshall alter the current base proportion of any or all remaining classes\nso that the sum of the current base proportions equals one.\n * NB There are 2 par (r)'s\n (s) Notwithstanding the provisions of paragraph (c) of this\nsubdivision to the contrary, in a special assessing unit that is not a\ncity and for current base proportions to be determined by taxes based on\nsuch special assessing unit's two thousand eight assessment roll, the\ncurrent base proportion of any class shall not exceed the adjusted base\nproportion or adjusted proportion, whichever is appropriate, of the\nimmediately preceding year by more than one percent. Where the\ncomputation performed pursuant to paragraph (b) of this subdivision\nwould otherwise produce such result, the current base proportion of such\nclass or classes shall be limited to such one percent increase and the\nlegislative body of such special assessing unit shall alter the current\nbase proportion of any or all remaining classes so that the sum of the\ncurrent base proportions equals one.\n (t) Notwithstanding the provisions of paragraph (c) of this\nsubdivision to the contrary, in a special assessing unit which is a city\nand for current base proportions to be determined in such special\nassessing unit's fiscal year two thousand nine, the current base\nproportion of any class shall not exceed the adjusted base proportion or\nadjusted proportion, whichever is appropriate, of the immediately\npreceding year. Where the computation performed pursuant to paragraph\n(b) of this subdivision would otherwise produce such result, the current\nbase proportion of such class or classes shall be limited to a zero\npercent increase and the legislative body of such special assessing unit\nshall alter the current base proportion of any or all remaining classes\nso that the sum of the current base proportions equals one.\n * (u) Notwithstanding the provisions of paragraph (c) of this\nsubdivision to the contrary, in a special assessing unit which is a city\nand for current base proportions to be determined in such special\nassessing unit's fiscal year two thousand ten, the current base\nproportion of any class shall not exceed the adjusted base proportion or\nadjusted proportion, whichever is appropriate, of the immediately\npreceding year. Where the computation performed pursuant to paragraph\n(b) of this subdivision would otherwise produce such result, the current\nbase proportion of such class or classes shall be limited to a zero\npercent increase and the legislative body of such special assessing unit\nshall alter the current base proportion of any or all remaining classes\nso that the sum of the current base proportions equals one.\n * NB There are 2 par (u)'s\n * (u) Notwithstanding the provisions of paragraph (c) of this\nsubdivision to the contrary, in a special assessing unit that is not a\ncity and for current base proportions to be determined by taxes based on\nsuch special assessing unit's two thousand nine assessment roll, the\ncurrent base proportion of any class shall not exceed the adjusted base\nproportion or adjusted proportion, whichever is appropriate, of the\nimmediately preceding year by more than one percent. Where the\ncomputation performed pursuant to paragraph (b) of this subdivision\nwould otherwise produce such result, the current base proportion of such\nclass or classes shall be limited to such one percent increase and the\nlegislative body of such special assessing unit shall alter the current\nbase proportion of any or all remaining classes so that the sum of the\ncurrent base proportions equals one.\n * NB There are 2 par (u)'s\n * (v) Notwithstanding the provisions of paragraph (c) of this\nsubdivision to the contrary, in a special assessing unit that is not a\ncity and for current base proportions to be determined by taxes based on\nsuch special assessing unit's two thousand ten assessment roll, the\ncurrent base proportion of any class shall not exceed the adjusted base\nproportion or adjusted proportion, whichever is appropriate, of the\nimmediately preceding year by more than one percent. Where the\ncomputation performed pursuant to paragraph (b) of this subdivision\nwould otherwise produce such result, the current base proportion of such\nclass or classes shall be limited to such one percent increase and the\nlegislative body of such special assessing unit shall alter the current\nbase proportion of any or all remaining classes so that the sum of the\ncurrent base proportions equals one.\n * NB There are 2 par (v)'s\n * (v) Notwithstanding the provisions of paragraph (c) of this\nsubdivision to the contrary, in a special assessing unit which is a city\nand for current base proportions to be determined in such special\nassessing unit's fiscal year two thousand eleven, the current base\nproportion of any class shall not exceed the adjusted base proportion or\nadjusted proportion, whichever is appropriate, of the immediately\npreceding year by more than two and a half percent. Where the\ncomputation performed pursuant to paragraph (b) of this subdivision\nwould otherwise produce such result, the current base proportion of such\nclass or classes shall be limited to a two and a half percent increase\nand the legislative body of such special assessing unit shall alter the\ncurrent base proportion of any or all remaining classes so that the sum\nof the current base proportions equals one.\n * NB There are 2 par (v)'s\n * (w) Notwithstanding the provisions of paragraph (c) of this\nsubdivision to the contrary, in a special assessing unit that is not a\ncity and for current base proportions to be determined by taxes based on\nsuch special assessing unit's two thousand eleven assessment roll, the\ncurrent base proportion of any class shall not exceed the adjusted base\nproportion or adjusted proportion, whichever is appropriate, of the\nimmediately preceding year by more than one percent. Where the\ncomputation performed pursuant to paragraph (b) of this subdivision\nwould otherwise produce such result, the current base proportion of such\nclass or classes shall be limited to such one percent increase and the\nlegislative body of such special assessing unit shall alter the current\nbase proportion of any or all remaining classes so that the sum of the\ncurrent base proportions equals one.\n * NB There are 2 par (w)'s\n * (w) Notwithstanding the provisions of paragraph (c) of this\nsubdivision to the contrary, in a special assessing unit which is a city\nand for current base proportions to be determined in such special\nassessing unit's fiscal year two thousand twelve, the current base\nproportion of any class shall not exceed the adjusted base proportion or\nadjusted proportion, whichever is appropriate, of the immediately\npreceding year by more than two and a half percent. Where the\ncomputation performed pursuant to paragraph (b) of this subdivision\nwould otherwise produce such result, the current base proportion of such\nclass or classes shall be limited to a two and a half percent increase\nand the legislative body of such special assessing unit shall alter the\ncurrent base proportion of any or all remaining classes so that the sum\nof the current base proportions equals one.\n * NB There are 2 par (w)'s\n * (x) Notwithstanding the provisions of paragraph (c) of this\nsubdivision to the contrary, in a special assessing unit that is not a\ncity and for current base proportions to be determined by taxes based on\nsuch special assessing unit's two thousand twelve assessment roll, the\ncurrent base proportion of any class shall not exceed the adjusted base\nproportion or adjusted proportion, whichever is appropriate, of the\nimmediately preceding year by more than one percent. Where the\ncomputation performed pursuant to paragraph (b) of this subdivision\nwould otherwise produce such result, the current base proportion of such\nclass or classes shall be limited to such one percent increase and the\nlegislative body of such special assessing unit shall alter the current\nbase proportion of any or all remaining classes so that the sum of the\ncurrent base proportions equals one.\n * NB There are 2 par (x)'s\n * (x) Notwithstanding the provisions of paragraph (c) of this\nsubdivision to the contrary, in a special assessing unit which is a city\nand for current base proportions to be determined in such special\nassessing unit's fiscal year two thousand thirteen, the current base\nproportion of any class shall not exceed the adjusted base proportion or\nadjusted proportion, whichever is appropriate, of the immediately\npreceding year by more than one and one-half percent. Where the\ncomputation performed pursuant to paragraph (b) of this subdivision\nwould otherwise produce such result, the current base proportion of such\nclass or classes shall be limited to a one and one-half percent increase\nand the legislative body of such special assessing unit shall alter the\ncurrent base proportion of any or all remaining classes so that the sum\nof the current base proportions equals one.\n * NB There are 2 par (x)'s\n * (y) Notwithstanding the provisions of paragraph (c) of this\nsubdivision to the contrary, in a special assessing unit that is not a\ncity and for current base proportions to be determined by taxes based on\nsuch special assessing unit's two thousand thirteen assessment roll, the\ncurrent base proportion of any class shall not exceed the adjusted base\nproportion or adjusted proportion, whichever is appropriate, of the\nimmediately preceding year by more than one percent. Where the\ncomputation performed pursuant to paragraph (b) of this subdivision\nwould otherwise produce such result, the current base proportion of such\nclass or classes shall be limited to such one percent increase and the\nlegislative body of such special assessing unit shall alter the current\nbase proportion of any or all remaining classes so that the sum of the\ncurrent base proportions equals one.\n * NB There are 2 par (y)'s\n * (y) Notwithstanding the provisions of paragraph (c) of this\nsubdivision to the contrary, in a special assessing unit which is a city\nand for current base proportions to be determined in such special\nassessing unit's fiscal year two thousand fourteen, the current base\nproportion of any class shall not exceed the adjusted base proportion or\nadjusted proportion, whichever is appropriate, of the immediately\npreceding year by more than one percent. Where the computation performed\npursuant to paragraph (b) of this subdivision would otherwise produce\nsuch result, the current base proportion of such class or classes shall\nbe limited to a one percent increase and the legislative body of such\nspecial assessing unit shall alter the current base proportion of any or\nall remaining classes so that the sum of the current base proportions\nequals one.\n * NB There are 2 par (y)'s\n (z) Notwithstanding the provisions of paragraph (c) of this\nsubdivision to the contrary, in a special assessing unit that is not a\ncity and for current base proportions to be determined by taxes based on\nsuch special assessing unit's two thousand fourteen assessment roll, the\ncurrent base proportion of any class shall not exceed the adjusted base\nproportion or adjusted proportion, whichever is appropriate, of the\nimmediately preceding year by more than one percent. Where the\ncomputation performed pursuant to paragraph (b) of this subdivision\nwould otherwise produce such result, the current base proportion of such\nclass or classes shall be limited to such one percent increase and the\nlegislative body of such special assessing unit shall alter the current\nbase proportion of any or all remaining classes so that the sum of the\ncurrent base proportions equals one.\n (aa) Notwithstanding the provisions of paragraph (c) of this\nsubdivision to the contrary, in a special assessing unit that is not a\ncity and for current base proportions to be determined by taxes based on\nsuch special assessing unit's two thousand fifteen assessment roll, the\ncurrent base proportion of any class shall not exceed the adjusted base\nproportion or adjusted proportion, whichever is appropriate, of the\nimmediately preceding year by more than one percent. Where the\ncomputation performed pursuant to paragraph (b) of this subdivision\nwould otherwise produce such result, the current base proportion of such\nclass or classes shall be limited to such one percent increase and the\nlegislative body of such special assessing unit shall alter the current\nbase proportion of any or all remaining classes so that the sum of the\ncurrent base proportions equals one.\n (bb) Notwithstanding the provisions of paragraph (c) of this\nsubdivision to the contrary, in a special assessing unit that is not a\ncity and for current base proportions to be determined by taxes based on\nsuch special assessing unit's two thousand sixteen assessment roll, the\ncurrent base proportion of any class shall not exceed the adjusted base\nproportion or adjusted proportion, whichever is appropriate, of the\nimmediately preceding year by more than one percent. Where the\ncomputation performed pursuant to paragraph (b) of this subdivision\nwould otherwise produce such result, the current base proportion of such\nclass or classes shall be limited to such one percent increase and the\nlegislative body of such special assessing unit shall alter the current\nbase proportion of any or all remaining classes so that the sum of the\ncurrent base proportions equals one.\n * (cc) Notwithstanding the provisions of paragraph (c) of this\nsubdivision to the contrary, in a special assessing unit that is not a\ncity and for current base proportions to be determined by taxes based on\nsuch special assessing unit's two thousand seventeen assessment roll,\nthe current base proportion of any class shall not exceed the adjusted\nbase proportion or adjusted proportion, whichever is appropriate, of the\nimmediately preceding year by more than one percent. Where the\ncomputation performed pursuant to paragraph (b) of this subdivision\nwould otherwise produce such result, the current base proportion of such\nclass or classes shall be limited to such one percent increase and the\nlegislative body of such special assessing unit shall alter the current\nbase proportion of any or all remaining classes so that the sum of the\ncurrent base proportions equals one.\n * NB There are 2 par (cc)'s\n * (cc) Notwithstanding the provisions of paragraph (c) of this\nsubdivision to the contrary, in a special assessing unit which is a city\nand for current base proportions to be determined in such special\nassessing unit's fiscal year two thousand eighteen, the current base\nproportion of any class shall not exceed the adjusted base proportion or\nadjusted proportion, whichever is appropriate, of the immediately\npreceding year. Where the computation performed pursuant to paragraph\n(b) of this subdivision would otherwise produce such result, the current\nbase proportion of such class or classes shall be limited to a zero\npercent increase and the legislative body of such special assessing unit\nshall alter the current base proportion of any or all remaining classes\nso that the sum of the current base proportions equals one.\n * NB There are 2 par (cc)'s\n (dd) Notwithstanding the provisions of paragraph (c) of this\nsubdivision to the contrary, in a special assessing unit which is a city\nand for current base proportions to be determined in such special\nassessing unit's fiscal year two thousand nineteen, the current base\nproportion of any class shall not exceed the adjusted base proportion or\nadjusted proportion, whichever is appropriate, of the immediately\npreceding year by more than one-half of one percent. Where the\ncomputation performed pursuant to paragraph (b) of this subdivision\nwould otherwise produce such result, the current base proportion of such\nclass or classes shall be limited to a one-half of one percent increase\nand the legislative body of such special assessing unit shall alter the\ncurrent base proportion of any or all remaining classes so that the sum\nof the current base proportions equals one.\n (ee) Notwithstanding the provisions of paragraph (c) of this\nsubdivision to the contrary, in a special assessing unit that is not a\ncity and for current base proportions determined by taxes based on such\nspecial assessing unit's two thousand eighteen assessment roll, the\ncurrent base proportion of any class shall not exceed the adjusted base\nproportion or adjusted proportion, whichever is appropriate, of the\nimmediately preceding year by more than one percent. Where the\ncomputation performed pursuant to paragraph (b) of this subdivision\nwould otherwise produce such result, the current base proportion of such\nclass or classes shall be limited to such one percent increase and the\nlegislative body of such special assessing unit shall alter the current\nbase proportion of any or all remaining classes so that the sum of the\ncurrent base proportions equals one.\n (ff) Notwithstanding the provisions of paragraph (c) of this\nsubdivision to the contrary, in a special assessing unit that is not a\ncity and for current base proportions to be determined by taxes based on\nsuch special assessing unit's two thousand nineteen assessment roll, the\ncurrent base proportion of any class shall not exceed the adjusted base\nproportion or adjusted proportion, whichever is appropriate, of the\nimmediately preceding year by more than one percent. Where the\ncomputation performed pursuant to paragraph (b) of this subdivision\nwould otherwise produce such result, the current base proportion of such\nclass or classes shall be limited to such one percent increase and the\nlegislative body of such special assessing unit shall alter the current\nbase proportion of any or all remaining classes so that the sum of the\ncurrent base proportions equals one.\n (gg) Notwithstanding the provisions of paragraph (c) of this\nsubdivision to the contrary, in a special assessing unit which is a city\nand for current base proportions to be determined in such special\nassessing unit's fiscal year two thousand twenty, the current base\nproportion of any class shall not exceed the adjusted base proportion or\nadjusted proportion, whichever is appropriate, of the immediately\npreceding year. Where the the computation performed pursuant to\nparagraph (b) of this subdivision would otherwise produce such result,\nthe current base proportion of such class or classes shall be limited to\na zero percent increase and the legislative body of such special\nassessing unit shall alter the current base proportion of any or all\nremaining classes so that the sum of the current base proportions equals\none.\n (hh) Notwithstanding the provisions of paragraph (c) of this\nsubdivision to the contrary, in a special assessing unit that is not a\ncity and for current base proportions to be determined by taxes based on\nsuch special assessing unit's two thousand twenty assessment roll, the\ncurrent base proportion of any class shall not exceed the adjusted base\nproportion or adjusted proportion, whichever is appropriate, of the\nimmediately preceding year by more than one percent. Where the\ncomputation performed pursuant to paragraph (b) of this subdivision\nwould otherwise produce such result, the current base proportion of such\nclass or classes shall be limited to such one percent increase and the\nlegislative body of such special assessing unit shall alter the current\nbase proportion of any or all remaining classes so that the sum of the\ncurrent base proportions equals one.\n (ii) Notwithstanding the provisions of paragraph (c) of this\nsubdivision to the contrary, in a special assessing unit which is a city\nand for current base proportions to be determined in such special\nassessing unit's fiscal year two thousand twenty-one, the percent\nincrease of the current base proportion of any class over the adjusted\nbase proportion or adjusted proportions, whichever is appropriate, of\nthe immediately preceding year shall be determined by the local\nlegislative body of such special assessing unit, provided that such\npercent increase shall be no more than five percent, and provided\nfurther, that the local legislative body shall make such determination\nby October first, two thousand twenty.\n (jj) Notwithstanding the provisions of paragraph (c) of this\nsubdivision to the contrary, in a special assessing unit that is not a\ncity and for current base proportions to be determined by taxes based on\nsuch special assessing unit's two thousand twenty-one assessment roll,\nthe current base proportion of any class shall not exceed the adjusted\nbase proportion or adjusted proportion, whichever is appropriate, of the\nimmediately preceding year by more than one percent. Where the\ncomputation performed pursuant to paragraph (b) of this subdivision\nwould otherwise produce such result, the current base proportion of such\nclass or classes shall be limited to such one percent increase and the\nlegislative body of such special assessing unit shall alter the current\nbase proportion of any or all remaining classes so that the sum of the\ncurrent base proportions equals one.\n * (kk) Notwithstanding the provisions of paragraph (c) of this\nsubdivision to the contrary, in a special assessing unit which is a city\nand for current base proportions to be determined in such special\nassessing unit's fiscal year two thousand twenty-three, the percent\nincrease of the current base proportion of any class over the adjusted\nbase proportion or adjusted proportions, whichever is appropriate, of\nthe immediately preceding year shall be determined by the local\nlegislative body of such special assessing unit, provided that such\npercent increase shall be no more than five percent, and provided\nfurther, that the local legislative body shall make such determination\nby October first, two thousand twenty-two.\n * NB There are 2 par (kk)'s\n * (kk) Notwithstanding the provisions of paragraph (c) of this\nsubdivision to the contrary, in a special assessing unit that is not a\ncity and for current base proportions to be determined by taxes based on\nsuch special assessing unit's two thousand twenty-two assessment roll,\nthe current base proportion of any class shall not exceed the adjusted\nbase proportion or adjusted proportion, whichever is appropriate, of the\nimmediately preceding year by more than one percent. Where the\ncomputation performed pursuant to paragraph (b) of this subdivision\nwould otherwise produce such result, the current base proportion of such\nclass or classes shall be limited to such one percent increase and the\nlegislative body of such special assessing unit shall alter the current\nbase proportion of any or all remaining classes so that the sum of the\ncurrent base proportions equals one.\n * NB There are 2 par (kk)'s\n * (ll) Notwithstanding the provisions of paragraph (c) of this\nsubdivision to the contrary, in a special assessing unit which is a city\nand for current base proportions to be determined in such special\nassessing unit's fiscal year two thousand twenty-four, the percent\nincrease of the current base proportion of any class over the adjusted\nbase proportion or adjusted proportions, whichever is appropriate, of\nthe immediately preceding year shall be determined by the local\nlegislative body of such special assessing unit, provided that such\npercent increase shall be no more than five percent, and provided\nfurther, that the local legislative body shall make such determination\nby November first, two thousand twenty-three.\n * NB There are 2 par (ll)'s\n * (ll) Notwithstanding the provisions of paragraph (c) of this\nsubdivision to the contrary, in a special assessing unit that is not a\ncity and for current base proportions to be determined by taxes based on\nsuch special assessing unit's two thousand twenty-three assessment roll,\nthe current base proportion of any class shall not exceed the adjusted\nbase proportion or adjusted proportion, whichever is appropriate, of the\nimmediately preceding year by more than one percent. Where the\ncomputation performed pursuant to paragraph (b) of this subdivision\nwould otherwise produce such result, the current base proportion of such\nclass or classes shall be limited to such one percent increase and the\nlegislative body of such special assessing unit shall alter the current\nbase proportion of any or all remaining classes so that the sum of the\ncurrent base proportions equals one.\n * NB There are 2 par (ll)'s\n * (mm) Notwithstanding the provisions of paragraph (c) of this\nsubdivision to the contrary, in a special assessing unit that is not a\ncity and for current base proportions to be determined by taxes based on\nsuch special assessing unit's two thousand twenty-four assessment roll,\nthe current base proportion of any class shall not exceed the adjusted\nbase proportion or adjusted proportion, whichever is appropriate, of the\nimmediately preceding year by more than one percent. Where the\ncomputation performed pursuant to paragraph (b) of this subdivision\nwould otherwise produce such result, the current base proportion of such\nclass or classes shall be limited to such one percent increase and the\nlegislative body of such special assessing unit shall alter the current\nbase proportion of any or all remaining classes so that the sum of the\ncurrent base proportions equals one.\n * NB There are 2 par (mm)'s\n * (mm) Notwithstanding the provisions of paragraph (c) of this\nsubdivision to the contrary, in a special assessing unit which is a city\nand for current base proportions to be determined in such special\nassessing unit's fiscal year two thousand twenty-five, the percent\nincrease of the current base proportion of any class over the adjusted\nbase proportion or adjusted proportions, whichever is appropriate, of\nthe immediately preceding year shall be determined by the local\nlegislative body of such special assessing unit, provided that such\npercent increase shall be no more than five percent, and provided\nfurther, that the local legislative body shall make such determination\nby November first, two thousand twenty-four.\n * NB There are 2 par (mm)'s\n * (nn) Notwithstanding the provisions of paragraph (c) of this\nsubdivision to the contrary, in a special assessing unit that is not a\ncity and for current base proportions to be determined by taxes based on\nsuch special assessing unit's two thousand twenty-five assessment roll,\nthe current base proportion of any class shall not exceed the adjusted\nbase proportion or adjusted proportion, whichever is appropriate, of the\nimmediately preceding year by more than one percent. Where the\ncomputation performed pursuant to paragraph (b) of this subdivision\nwould otherwise produce such result, the current base proportion of such\nclass or classes shall be limited to such one percent increase and the\nlegislative body of such special assessing unit shall alter the current\nbase proportion of any or all remaining classes so that the sum of the\ncurrent base proportions equals one.\n * NB There are 2 par (nn)'s\n * (nn) Notwithstanding the provisions of paragraph (c) of this\nsubdivision to the contrary, in a special assessing unit which is a city\nand for current base proportions to be determined in such special\nassessing unit's fiscal year two thousand twenty-six, the percent\nincrease of the current base proportion of any class over the adjusted\nbase proportion or adjusted proportions, whichever is appropriate, of\nthe immediately preceding year shall be determined by the local\nlegislative body of such special assessing unit, provided that such\npercent increase shall be no more than five percent, and provided\nfurther, that the local legislative body shall make such determination\nby December first, two thousand twenty-five.\n * NB There are 2 par (nn)'s\n 2. For the purposes of this section, the base percentage and the\ncurrent percentage of each class and for each portion shall be computed\npursuant to this subdivision.\n (a) Base percentage. The base percentage for each class for each\nassessing unit and portion thereof shall be determined as follows:\n (1) Determine the estimated market value of each class by dividing the\ntaxable assessed value of the real property in each class in the special\nassessing unit and portion thereof appearing on the final assessment\nroll completed and filed in nineteen hundred eighty-nine by the class\nequalization rate which was finally adopted by the commissioner for such\nroll.\n (2) Adjust the estimated market value of each class to reflect any\nchange in the class designation of any parcel of real property.\n (3) Determine the total estimated market value of the special\nassessing unit or portion thereof by summing the estimated market value\nof each class.\n (4) Divide the estimated market value for each class by the total\nestimated market value of the special assessing unit or portion thereof.\n Such quotient, as expressed as a percentage to at least four places to\nthe right of the decimal point, shall be the base percentage of each\nclass for such special assessing unit or portion thereof.\n (b) Current percentage. The current percentage for each class for each\nassessing unit and portion thereof shall be determined as follows:\n (1) Determine the estimated market value of each class by dividing the\ntaxable assessed value of the real property in each class in the special\nassessing unit and portion thereof appearing on the latest final\nassessment roll for which class equalization rates have been finally\nadopted by the commissioner by the class equalization rate which was\nfinally adopted by the commissioner.\n (2) Determine the total estimated market value of the special\nassessing unit or portion thereof by summing the estimated market value\nof each class.\n (3) Divide the estimated market value for each class by the total\nestimated market value of the special assessing unit or portion thereof.\n Such quotient, as expressed as a percentage to at least four places to\nthe right of the decimal point, shall be the current percentage of each\nclass for such special assessing unit or portion thereof.\n 3. Where there was no taxable real property in a class in a portion on\nthe final assessment roll completed and filed in nineteen hundred\neighty-nine, the local base proportion, base percentages and current\npercentages for such portion shall be determined as provided by this\nsubdivision for each tax levy based upon an assessment roll filed\nsubsequent to the assessment roll on which such property first appears.\n (a) The local base proportions shall be the adjusted proportions or\nadjusted base proportions, whichever are appropriate, determined\npursuant to this section for the assessment roll on which such property\nfirst appears.\n (b) The base percentage for each class shall be determined as follows:\n (1) For each class other than the class appearing for the first time,\ndetermine the estimated market value by dividing the taxable assessed\nvalue of the real property in the class in the portion on the final\nassessment roll on which the new class first appeared by the class\nequalization rate determined for such class in such portion on such\nroll.\n (2) For the class appearing for the first time, determine the\nestimated market value of such class by dividing the taxable assessed\nvalue of the real property in such class on the final assessment roll on\nwhich such class first appeared by the class equalization rate\ndetermined for such class in the special assessing unit on such final\nassessment roll.\n (3) Determine the total estimated market value of the portion by\nsumming the estimated market value of each class.\n (4) Divide the estimated market value for each class by the total\nestimated market value of the portion. Such quotient, as expressed as a\npercentage to at least four places to the right of the decimal point,\nshall be the base percentage of each class for such portion.\n (c) Current percentages shall be determined as otherwise provided by\nthis section, except that until the commissioner can determine a class\nequalization rate for the new class in such portion, the class\nequalization rate for the class in the special assessing unit shall be\nused in lieu thereof.\n 4. Where there is a new portion that did not appear on the final\nassessment roll completed and filed in nineteen hundred eighty-nine, the\nlocal base proportion, base percentages and current percentages for each\nclass in such portion shall be determined as provided in subdivision\nthree of this section for a new class in a portion.\n 5. Adjusted base proportions. No later than five days subsequent to\nthe filing of the final assessment roll, the legislative body of each\nspecial assessing unit shall adjust such current base proportions to\nreflect the addition to the assessment roll of new property, additions\nto or improvements of existing property or formerly exempt property or\nthe full or partial removal from the assessment roll of property by\nreason of fire, demolition, destruction or new exemption or any change\nin the class designation of any parcel of real property subsequent to\nthe taxable status date of the latest final assessment roll for which\nclass equalization rates have been finally adopted. The current base\nproportions so adjusted shall be known as the adjusted base proportions.\n 6. Upon determination of the adjusted base proportions, the\nlegislative body of the special assessing unit shall certify within five\ndays to the commissioner, on forms prescribed by the commissioner, the\nadjusted base proportions as computed pursuant to subdivision five of\nthis section for each class applicable to the special assessing unit and\neach portion contained therein; the assessed value of all property in\neach class for the special assessing unit and each portion contained\ntherein; the net change in assessed value for each class on the\nassessment roll resulting from the additions to or removals from the\nassessment roll referred to in subdivision five of this section for the\nspecial assessing unit and each portion contained therein; and the net\nchange in assessed value for each class on the assessment roll resulting\nfrom changes other than those referred to in subdivision five of this\nsection for the special assessing unit and each portion therein.\n 7. If subsequent to and within sixty days after the certification of\nthe adjusted base proportions as final by the legislative body of the\nspecial assessing unit, should said legislative body discover that a\nmathematical error was made in the determination of the adjusted base\nproportions, the legislative body of the special assessing unit which\nhas made such error shall redetermine such adjusted base proportions,\nsubject to the procedures set forth in this section for the review and\ncertification of adjusted base proportions, prior to the levy of taxes\nfor that fiscal year. If the redetermination cannot be made prior to the\nextension of taxes for that fiscal year, the tax levying body shall\nadjust the tax levy for the ensuing fiscal year to account for the\nimproper apportionment of taxes which resulted from the error in the\ndetermination of the adjusted base proportions.\n 8. Notwithstanding any other provision of this article, the\ncalculations required by this section shall not apply to town or county\nspecial districts or zones of assessment.\n