§ 1903 — Homestead base proportion and non-homestead base proportion

New York § 1903

• Jurisdiction: New York
• Law RPT: Real Property Tax
• Art. 19: Preservation of Class Share of Taxes Other Than In Special Assessing Units

Text

§ 1903. Homestead base proportion and non-homestead base proportion.\n1. Adoption. (a) The governing body of any approved assessing unit\nexcept a county may adopt the provisions of this section by local law\nwithout referendum provided however, that the local law is enacted no\nlater than sixty days prior to the completion of the tentative\nassessment roll to which it is applicable. Upon such enactment the\nprovisions of this section shall be applicable to taxes levied on all\nfinal assessment rolls thereafter filed and shall apply to the levy of\ntaxes on all real property in such approved assessing unit by such\ngoverning body and, where such approved assessing unit is not a village,\nby each school district wholly contained within such approved assessing\nunit. Upon enacting a local law pursuant to this paragraph, the\ngoverning body of a city or town shall provide a copy of such local law\nto the school authorities of each school district located wholly or\npartially within such city or town and the county director of real\nproperty tax services. The governing body of a town shall also provide\na copy of such local law to the governing body of each eligible\nnon-assessing unit village. The governing body of a village shall\nprovide a copy of such local law to the county director of real property\ntax services. Notwithstanding the foregoing, the school authorities of\nany school district wholly contained within an approved assessing unit\nmay by resolution provide that the provisions of this article shall not\napply to the levy of school taxes in such school district. In such case,\nschool taxes shall be levied as otherwise provided by law.\n (b) Whenever a county assessing unit becomes an approved assessing\nunit the governing body of such county may adopt, in the manner provided\nby paragraph (a) of this subdivision, the provisions of this section\nwhich shall be applicable to taxes levied on all final assessment rolls\nthereafter filed and shall apply to the levy of taxes on all real\nproperty in such county by such governing body and by each city,\nvillage, town and school district wholly within such approved assessing\nunit. A copy of such local law shall be filed with the governing body of\neach such city, village, town and school district.\n (c) The governing body of an eligible non-assessing unit village may\nadopt the provisions of this section by enacting a local law without\nreferendum no later than thirty days prior to the last date provided by\nlaw for the completion and filing of the tentative assessment roll by\nthe town in which the village is located or, where such village is\nlocated within a town which has in effect a local law adopted pursuant\nto this subdivision, not later than ninety days prior to the last date\nprovided by law for the levy of village taxes. Upon such enactment, the\ngoverning body of such village shall have all the powers and duties\nconferred by this section on the governing body of an approved assessing\nunit and the provisions of this section shall apply to all village taxes\nlevied following the final completion and filing of such town assessment\nroll or, where the village is located within a town which has in effect\na local law adopted pursuant to this subdivision, to all village taxes\nlevied following adoption of a local law pursuant to this paragraph,\nuntil such time as such local law is rescinded as provided in\nsubdivision nine of this section. A copy of such local law shall be\nfiled with the town assessor and the county director of real property\ntax services.\n 2. Determination of proportions. (a) (i) The governing body of each\nassessing unit which has adopted the provisions of this section shall in\nthe first year in which this section shall apply, establish a homestead\nbase proportion and a non-homestead base proportion for the approved\nassessing unit and for each portion thereof.\n (ii) The governing body of a recertified approved assessing unit which\nat the time of such recertification has in effect a local law enacted\npursuant to subdivision one of this section may by local law reestablish\nthe homestead base proportion and non-homestead base proportion for the\nassessing unit and each portion thereof. Homestead and non-homestead\nbase proportions established pursuant to this subparagraph shall\nsupersede the homestead and non-homestead base proportions, locally\nadjusted proportions or adjusted base proportions used for the\nimmediately preceding tax levy. The local law authorized by this\nsubparagraph may be enacted in any year not later than thirty days prior\nto the last date provided by law for the completion of the final\nassessment roll. Copies of such local law shall be provided to the\ncounty director of real property tax services and the commissioner.\n (iii) For assessment rolls completed in nineteen hundred ninety-one\nand thereafter, up to and including the assessment roll upon which the\nbase percentage will be computed pursuant to subdivision five of this\nsection, in each year following the first year in which this section\nshall apply to an assessing unit which has adopted its provisions, the\ngoverning body of such assessing unit shall adjust the homestead base\nproportion and the non-homestead base proportion to reflect the addition\nto the assessment roll of new property, additions to or improvements of\nexisting property or formerly exempt property or the full or partial\nremoval from the assessment roll of property by reason of fire,\ndemolition, destruction or new exemption or any change in the class\ndesignation of any parcel of real property subsequent to the taxable\nstatus date of the latest final assessment roll which has been finally\nadopted. The base proportions so adjusted shall be known as the\nhomestead base proportion and the non-homestead base proportion.\n (iv) Except as provided in paragraph (b) of this subdivision and\nsubdivision four of this section, in any year prior to nineteen hundred\neighty-nine in which the commissioner certifies to such governing body\nadjusted homestead base proportions and adjusted non-homestead base\nproportions, such governing body shall use such adjusted homestead base\nproportion and adjusted non-homestead base proportion thereafter for the\npurposes of this section until new adjusted homestead base proportions\nand adjusted non-homestead base proportions are so certified to it.\n (b) If, in the year nineteen hundred eighty-nine, the commissioner\ncertifies to such governing body adjusted homestead base proportions and\nadjusted non-homestead base proportions, such governing body may, for\ntax levies based upon assessment rolls completed and filed in nineteen\nhundred eighty-nine or nineteen hundred ninety, use such adjusted\nhomestead base proportion and adjusted non-homestead base proportion\nthereafter for the purposes of this section, or alternatively, it may\nuse the homestead and non-homestead base proportions, the adjusted\nhomestead and non-homestead base proportions or the locally adjusted\nhomestead and non-homestead proportions, whichever are appropriate, used\nfor the immediately preceding tax year.\n 3. Adjusted base proportions for assessment rolls completed in\nnineteen hundred ninety-one or thereafter.\n (a) Current base proportions. (i) For each tax levy based upon the\nimplementation roll and each subsequent roll, the legislative body of\neach approved assessing unit shall determine the current homestead and\nnon-homestead base proportion, the current percentage and base\npercentage for the assessing unit and each portion included in its\nboundaries and such alterations made to such current base proportions\nmade pursuant to subparagraph (iii) of this paragraph no later than the\ndate on which it determines adjusted base proportions pursuant to this\nsection.\n (ii) The current base proportion shall be determined pursuant to the\nfollowing formula: (1) Divide the current percentage of each class by\nthe base percentage of such class.\n (2) For each such class, multiply the result from clause one of this\nsubparagraph by the local base proportion of such class.\n (3) Sum the products obtained in clause two of this subparagraph and\ndivide the product for each class by such sum.\n (iii) Notwithstanding the provisions of subparagraph (ii) of this\nparagraph, the current base proportion of either class shall not exceed\nthe adjusted base proportion, base proportion, or locally adjusted\nproportion, whichever is appropriate, of the immediately preceding year\nby more than five percent. Where the computation performed pursuant to\nsubparagraph (ii) of this paragraph exceeds five percent for either\nclass, the current base proportion of such class shall be limited to\nsuch five percent increase and such legislative body shall alter the\ncurrent base proportions of the remaining class so that the sum of the\ncurrent base proportions equals one.\n (iv) Notwithstanding any other provision of law, in an approved\nassessing unit in the county of Suffolk and for current base proportions\nto be determined by taxes based on such approved assessing unit's two\nthousand three - two thousand four, two thousand four - two thousand\nfive and two thousand five - two thousand six assessment rolls, 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 two percent, or in the case of\nthe two thousand five--two thousand six, two thousand six--two thousand\nseven, two thousand seven--two thousand eight, two thousand eight--two\nthousand nine, two thousand twelve--two thousand thirteen, two thousand\nthirteen--two thousand fourteen, two thousand fourteen--two thousand\nfifteen, two thousand fifteen--two thousand sixteen, two thousand\nsixteen--two thousand seventeen, two thousand seventeen--two thousand\neighteen, two thousand eighteen--two thousand nineteen, two thousand\nnineteen--two thousand twenty, two thousand twenty--two thousand\ntwenty-one, two thousand twenty-one--two thousand twenty-two, two\nthousand twenty-two--two thousand twenty-three, two thousand\ntwenty-three--two thousand twenty-four, two thousand twenty-four--two\nthousand twenty-five, and two thousand twenty-five--two thousand\ntwenty-six assessment rolls, one percent. Where the computation of\ncurrent base proportions would otherwise produce such result, the\ncurrent base proportion of such class or classes shall be limited to\nsuch two percent or one percent increase whichever is applicable, and\nthe legislative body of such approved assessing unit shall alter the\ncurrent base proportion of either class so that the sum of the current\nbase proportions equals one.\n (v) Notwithstanding any other provision of law, in an approved\nassessing unit in the county of Nassau and for current base proportions\nto be determined by taxes based on such approved assessing unit's two\nthousand four assessment roll, the current base proportion of any class\nshall not exceed the adjusted base proportion or adjusted proportion,\nwhichever is appropriate, of the immediately preceding year by more than\none percent. Where the computation of current base proportions would\notherwise produce such result, the current base proportion of such class\nor classes shall be limited to such one percent increase and the\nlegislative body of such approved assessing unit shall alter the current\nbase proportion of either class so that the sum of the current base\nproportions equals one.\n (vi) Notwithstanding any other provision of law, in an approved\nassessing unit in the county of Nassau and for current base proportions\nto be determined by taxes based on such approved assessing unit's two\nthousand five assessment roll, the current base proportion of any class\nshall not exceed the adjusted base proportion or adjusted proportion,\nwhichever is appropriate, of the immediately preceding year by more than\none percent. Where the computation of current base proportions would\notherwise produce such result, the current base proportion of such class\nor classes shall be limited to such one percent increase and the\nlegislative body of such approved assessing unit shall alter the current\nbase proportion of either class so that the sum of the current base\nproportions equals one.\n (vii) Notwithstanding any other provision of law, in an approved\nassessing unit in the county of Nassau and for current base proportions\nto be determined by taxes based on such approved assessing unit's two\nthousand six assessment roll, the current base proportion of any class\nshall not exceed the adjusted base proportion or adjusted proportion,\nwhichever is appropriate, of the immediately preceding year by more than\none percent. Where the computation of current base proportions would\notherwise produce such result, the current base proportion of such class\nor classes shall be limited to such one percent increase and the\nlegislative body of such approved assessing unit shall alter the current\nbase proportion of either class so that the sum of the current base\nproportions equals one.\n (viii) Notwithstanding any other provision of law, in an approved\nassessing unit in the county of Nassau and for current base proportions\nto be determined by taxes based on such approved assessing unit's two\nthousand seven assessment roll, the current base proportion of any class\nshall not exceed the adjusted base proportion or adjusted proportion,\nwhichever is appropriate, of the immediately preceding year by more than\none percent. Where the computation of current base proportions would\notherwise produce such result, the current base proportion of such class\nor classes shall be limited to such one percent increase and the\nlegislative body of such approved assessing unit shall alter the current\nbase proportion of either class so that the sum of the current base\nproportions equals one.\n (ix) Notwithstanding any other provision of law, in an approved\nassessing unit in the town of Colonie, county of Albany and for current\nbase proportions to be determined by taxes based on such approved\nassessing unit's two thousand seven assessment roll, 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 of\ncurrent base proportions would otherwise produce such result, the\ncurrent base proportion of such class or classes shall be limited to\nsuch one percent increase and the legislative body of such approved\nassessing unit shall alter the current base proportion of either class\nso that the sum of the current base proportions equals one.\n (x) Notwithstanding any other provision of law, in an approved\nassessing unit in the county of Nassau and for current base proportions\nto be determined by taxes based on such approved assessing unit's two\nthousand eight assessment roll, the current base proportion of any class\nshall not exceed the adjusted base proportion or adjusted proportion,\nwhichever is appropriate, of the immediately preceding year by more than\none percent. Where the computation of current base proportions would\notherwise produce such result, the current base proportion of such class\nor classes shall be limited to such one percent increase and the\nlegislative body of such approved assessing unit shall alter the current\nbase proportion of either class so that the sum of the current base\nproportions equals one.\n (xi) Notwithstanding any other provision of law, in an approved\nassessing unit in the county of Nassau and for current base proportions\nto be determined by taxes based on such approved assessing unit's two\nthousand nine assessment roll, the current base proportion of any class\nshall not exceed the adjusted base proportion or adjusted proportion,\nwhichever is appropriate, of the immediately preceding year, by more\nthan one percent. Where the computation of current base proportions\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 approved assessing unit shall alter the current\nbase proportion of either class so that the sum of the current base\nproportions equals one.\n (xii) Notwithstanding any other provision of law, in an approved\nassessing unit in the county of Nassau and for current base proportions\nto be determined by taxes based on such approved assessing unit's two\nthousand ten assessment roll, the current base proportion of any class\nshall not exceed the adjusted base proportion or adjusted proportion,\nwhichever is appropriate, of the immediately preceding year, by more\nthan one percent, provided that such approved assessing unit has passed\na local law, ordinance or resolution providing therefor. Where the\ncomputation of current base proportions would otherwise produce such\nresult, the current base proportion of such class or classes shall be\nlimited to such one percent increase and the legislative body of such\napproved assessing unit shall alter the current base proportion of\neither class so that the sum of the current base proportion of either\nclass equals one.\n (xiii) Notwithstanding any other provision of law, in an approved\nassessing unit in the county of Nassau and for current base proportions\nto be determined by taxes based on such approved assessing unit's two\nthousand eleven and two thousand twelve assessment rolls, 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 one percent, provided that such\napproved assessing unit has passed a local law, ordinance or resolution\nproviding therefor. Where the computation of current base proportions\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 approved assessing unit shall alter the current\nbase proportion of either class so that the sum of the current base\nproportions equals one.\n (xiv) Notwithstanding any other provision of law, in an approved\nassessing unit in the county of Nassau and for current base proportions\nto be determined by taxes based on such approved assessing unit's two\nthousand thirteen roll, the current base proportion of any class shall\nnot exceed the adjusted base proportion or adjusted proportion,\nwhichever is appropriate, of the immediately preceding year, by more\nthan one percent, provided that such approved assessing unit has passed\na local law, ordinance or resolution providing therefor. Where the\ncomputation of current base proportions would otherwise produce such\nresult, the current base proportion of such class or classes shall be\nlimited to such one percent increase and the legislative body of such\napproved assessing unit shall alter the current base proportion of\neither class so that the sum of the current base proportions equals one.\n (xv) Notwithstanding any other provision of law, in an approved\nassessing unit in the county of Nassau and for current base proportions\nto be determined by taxes based on such approved assessing unit's two\nthousand fourteen roll, the current base proportion of any class shall\nnot exceed the adjusted base proportion or adjusted proportion,\nwhichever is appropriate, of the immediately preceding year, by more\nthan one percent, provided that such approved assessing unit has passed\na local law, ordinance or resolution providing therefor. Where the\ncomputation of current base proportions would otherwise produce such\nresult, the current base proportion of such class or classes shall be\nlimited to such one percent increase and the legislative body of such\napproved assessing unit shall alter the current base proportion of\neither class so that the sum of the current base proportions equals one.\n (xvi) Notwithstanding any other provision of law, in an approved\nassessing unit in the county of Nassau and for current base proportions\nto be determined by taxes based on such approved assessing unit's two\nthousand fifteen roll, the current base proportion of any class shall\nnot exceed the adjusted base proportion or adjusted proportion,\nwhichever is appropriate, of the immediately preceding year, by more\nthan one percent, provided that such approved assessing unit has passed\na local law, ordinance or resolution providing therefor. Where the\ncomputation of current base proportions would otherwise produce such\nresult, the current base proportion of such class or classes shall be\nlimited to such one percent increase and the legislative body of such\napproved assessing unit shall alter the current base proportion of\neither class so that the sum of the current base proportions equals one.\n (xvii) Notwithstanding any other provision of law, in an approved\nassessing unit in the county of Nassau and for current base proportions\nto be determined by taxes based on such approved assessing unit's two\nthousand sixteen roll, the current base proportion of any class shall\nnot exceed the adjusted base proportion or adjusted proportion,\nwhichever is appropriate, of the immediately preceding year, by more\nthan one percent, provided that such approved assessing unit has passed\na local law, ordinance or resolution providing therefor. Where the\ncomputation of current base proportions would otherwise produce such\nresult, the current base proportion of such class or classes shall be\nlimited to such one percent increase and the legislative body of such\napproved assessing unit shall alter the current base proportion of\neither class so that the sum of the current base proportions equals one.\n (xviii) Notwithstanding any other provision of law, in an approved\nassessing unit in the county of Nassau and for current base proportions\nto be determined by taxes based on such approved assessing unit's two\nthousand seventeen roll, the current base proportion of any class shall\nnot exceed the adjusted base proportion or adjusted proportion,\nwhichever is appropriate, of the immediately preceding year, by more\nthan one percent, provided that such approved assessing unit has passed\na local law, ordinance or resolution providing therefor. Where the\ncomputation of current base proportions would otherwise produce such\nresult, the current base proportion of such class or classes shall be\nlimited to such one percent increase and the legislative body of such\napproved assessing unit shall alter the current base proportion of\neither class so that the sum of the current base proportions equals one.\n (xix) Notwithstanding any other provision of law, in an approved\nassessing unit in the town of Orangetown, county of Rockland and for\ncurrent base proportions to be determined by taxes based on such\napproved assessing unit's two thousand eighteen--two thousand nineteen,\ntwo thousand nineteen--two thousand twenty, two thousand twenty--two\nthousand twenty-one, two thousand twenty-one--two thousand twenty-two,\ntwo thousand twenty-two--two thousand twenty-three, two thousand\ntwenty-three--two thousand twenty-four, two thousand twenty-four--two\nthousand twenty-five, and two thousand twenty-five--two thousand\ntwenty-six assessment rolls, the current base proportion of any class\nshall not exceed the adjusted base proportion or adjusted proportion,\nwhichever is appropriate, of the immediately preceding year, by more\nthan one percent, provided that such approved assessing unit has passed\na local law, ordinance or resolution providing therefor. Where the\ncomputation of current base proportions would otherwise produce such\nresult, the current base proportion of such class or classes shall be\nlimited to such one percent increase and the legislative body of such\napproved assessing unit shall alter the current base proportion of\neither class so that the sum of the current base proportions equals one.\n * (xx) Notwithstanding any other provision of law, in an approved\nassessing unit in the town of Clarkstown, county of Rockland and for\ncurrent base proportions to be determined by taxes based on such\napproved assessing unit's two thousand seventeen--two thousand eighteen,\ntwo thousand eighteen--two thousand nineteen, two thousand nineteen--two\nthousand twenty, two thousand twenty--two thousand twenty-one, two\nthousand twenty-one--two thousand twenty-two, two thousand\ntwenty-two--two thousand twenty-three, the two thousand\ntwenty-three--two thousand twenty-four, two thousand twenty-four--two\nthousand twenty-five, and two thousand twenty-five--two thousand\ntwenty-six assessment rolls, the current base proportion of any class\nshall not exceed the adjusted base proportion or adjusted proportion,\nwhichever is appropriate, of the immediately preceding year, by more\nthan one percent, provided that such approved assessing unit has passed\na local law, ordinance or resolution providing therefor. Where the\ncomputation of current base proportions would otherwise produce such\nresult, the current base proportion of such class or classes shall be\nlimited to such one percent increase and the legislative body of such\napproved assessing unit shall alter the current base proportion of\neither class so that the sum of the current base proportions equals one.\n * NB There are 2 sbpar (xx)'s\n * (xx) Notwithstanding any other provision of law, in an approved\nassessing unit in the county of Nassau and for current base proportions\ndetermined by taxes based on such approved assessing unit's two thousand\neighteen roll, 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 one\npercent, provided that such approved assessing unit has passed a local\nlaw, ordinance or resolution providing therefor. Where the computation\nof current base proportions would otherwise produce such result, the\ncurrent base proportion of such class or classes shall be limited to\nsuch one percent increase and the legislative body of such approved\nassessing unit shall alter the current base proportion of either class\nso that the sum of the current base proportions equals one.\n * NB There are 2 sbpars (xx)'s\n (xxi) Notwithstanding any other provision of law, in an approved\nassessing unit in the county of Nassau and for current base proportions\nto be determined by taxes based on such approved assessing unit's two\nthousand nineteen roll, the current base proportion of any class shall\nnot exceed the adjusted base proportion or adjusted proportion,\nwhichever is appropriate, of the immediately preceding year, by more\nthan one percent, provided that such approved assessing unit has passed\na local law, ordinance or resolution providing therefor. Where the\ncomputation of current base proportions would otherwise produce such\nresult, the current base proportion of such class or classes shall be\nlimited to such one percent increase and the legislative body of such\napproved assessing unit shall alter the current base proportion of\neither class so that the sum of the current base proportions equals one.\n (xxii) Notwithstanding any other provision of law, in an approved\nassessing unit in the county of Nassau and for current base proportions\nto be determined by taxes based on such approved assessing unit's two\nthousand twenty assessment roll, 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 one percent, provided that such approved assessing unit has\npassed a local law, ordinance or resolution providing therefor. Where\nthe computation of current base proportions would otherwise produce such\nresult, the current base proportion of such class or classes shall be\nlimited to such one percent increase and the legislative body of such\napproved assessing unit shall alter the current base proportion of\neither class so that the sum of the current base proportions equals one.\n (xxiii) Notwithstanding any other provision of law, in an approved\nassessing unit in the county of Nassau and for current base proportions\nto be determined by taxes based on such approved assessing unit's two\nthousand twenty-one assessment roll, 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 one percent, provided that such approved assessing unit has\npassed a local law, ordinance or resolution providing therefor. Where\nthe computation of current base proportions would otherwise produce such\nresult, the current base proportion of such class or classes shall be\nlimited to such one percent increase and the legislative body of such\napproved assessing unit shall alter the current base proportion of\neither class so that the sum of the current base proportions equals one.\n (xxiv) Notwithstanding any other provision of law, in an approved\nassessing unit in the county of Nassau and for current base proportions\nto be determined by taxes based on such approved assessing unit's two\nthousand twenty-two assessment roll, 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 one percent, provided that such approved assessing unit has\npassed a local law, ordinance or resolution providing therefor. Where\nthe computation of current base proportions would otherwise produce such\nresult, the current base proportion of such class or classes shall be\nlimited to such one percent increase and the legislative body of such\napproved assessing unit shall alter the current base proportion of\neither class so that the sum of the current base proportions equals one.\n (xxv) Notwithstanding any other provision of law, in an approved\nassessing unit in the county of Nassau and for current base proportions\nto be determined by taxes based on such approved assessing unit's two\nthousand twenty-three assessment roll, the current base proportion of\nany class shall not exceed the adjusted base proportion or adjusted\nproportion, whichever is appropriate, of the immediately preceding year,\nby more than one percent, provided that such approved assessing unit has\npassed a local law, ordinance or resolution providing therefor. Where\nthe computation of current base proportions would otherwise produce such\nresult, the current base proportion of such class or classes shall be\nlimited to such one percent increase and the legislative body of such\napproved assessing unit shall alter the current base proportion of\neither class so that the sum of the current base proportions equals one.\n (xxvi) Notwithstanding any other provision of law, in an approved\nassessing unit in the county of Nassau and for current base proportions\nto be determined by taxes based on such approved assessing unit's two\nthousand twenty-four assessment roll, 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 one percent, provided that such approved assessing unit has\npassed a local law, ordinance or resolution providing therefor. Where\nthe computation of current base proportions would otherwise produce such\nresult, the current base proportion of such class or classes shall be\nlimited to such one percent increase and the legislative body of such\napproved assessing unit shall alter the current base proportion of\neither class so that the sum of the current base proportions equals one.\n * (xxvii) Notwithstanding any other provision of law, in an approved\nassessing unit in the county of Nassau and for current base proportions\nto be determined by taxes based on such approved assessing unit's two\nthousand twenty-five assessment roll, 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 one percent, provided that such approved assessing unit has\npassed a local law, ordinance or resolution providing therefor. Where\nthe computation of current base proportions would otherwise produce such\nresult, the current base proportion of such class or classes shall be\nlimited to such one percent increase and the legislative body of such\napproved assessing unit shall alter the current base proportion of\neither class so that the sum of the current base proportions equals one.\n * NB There are 2 (xxvii)'s\n * (xxvii) Notwithstanding any other provision of law, in an approved\nassessing unit in the town of Haverstraw, county of Rockland and for\ncurrent base proportions to be determined by taxes based on such\napproved assessing unit's two thousand twenty-five--two thousand\ntwenty-six assessment rolls, the current base proportion of any class\nshall not exceed the adjusted base proportion or adjusted proportion,\nwhichever is appropriate, of the immediately preceding year, by more\nthan one percent, provided that such approved assessing unit has passed\na local law, ordinance or resolution providing therefor. Where the\ncomputation of current base proportions would otherwise produce such\nresult, the current base proportion of such class or classes shall be\nlimited to such one percent increase and the legislative body of such\napproved assessing unit shall alter the current base proportion of\neither class so that the sum of the current base proportions equals one.\n * NB There are 2 (xxvii)'s\n (b) 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 (i) 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\napproved assessing unit and portion thereof appearing on the first final\nassessment roll for which the commissioner has established class\nequalization rates by the class equalization rate which was finally\nadopted by the commissioner for such roll. Provided, that if the\nhomestead and non-homestead base proportions have been adjusted by the\ngoverning body of the approved assessing unit so as to reflect physical\nor quantity changes occurring after the filing of such final assessment\nroll, the commissioner shall make the same adjustments to the estimated\nmarket value of each class determined pursuant to this paragraph.\n (2) Determine the total estimated market value of the approved\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 approved assessing unit or portion\nthereof.\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 approved assessing unit or portion thereof.\n (ii) Current percentage. The current percentage for each class for\neach assessing 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\napproved assessing unit and portion thereof appearing on the latest\nfinal assessment roll for which class equalization rates have been\nfinally adopted by the commissioner by the class equalization rate which\nwas finally adopted by the commissioner.\n (2) Determine the total estimated market value of the approved\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 approved assessing unit or portion\nthereof.\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 approved assessing unit or portion thereof.\n (c) Where there was no taxable real property in a class in a portion\non the base assessment roll, the local base proportion, base percentages\nand current percentages for such portion shall be determined as provided\nby this paragraph for each tax levy based upon an assessment roll filed\nsubsequent to the assessment roll on which such property first appears.\n (i) 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 (ii) The base percentage for each class shall be determined as\nfollows:\n (1) For the 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 approved 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 (iii) 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 approved assessing unit shall be\nused in lieu thereof.\n (d) Adjusted base proportions. No later than five days subsequent to\nthe filing of the final assessment roll, or thirty days prior to the\nlast date prescribed by law for the first levy of taxes upon the final\nassessment roll, whichever is later, the legislative body of such\nassessing unit shall adjust such current base proportions to reflect the\naddition to the assessment roll of new property, additions to or\nimprovements of existing property or formerly exempt property or the\nfull or partial removal from the assessment roll of property by reason\nof fire, demolition, destruction or new exemption or any change in the\nclass designation of any parcel of real property subsequent to the\ntaxable status date of the latest final assessment roll for which class\nequalization rates have been finally adopted. The current base\nproportions so adjusted shall be known as the adjusted homestead and\nnon-homestead base proportions.\n (e) Upon determination of the adjusted homestead and non-homestead\nbase proportions, the legislative body of such assessing unit shall\nwithin five days notify the commissioner, on forms prescribed by the\ncommissioner, of the adjusted homestead and non-homestead base\nproportion as computed pursuant to paragraph (c) of this subdivision for\neach class applicable to such assessing unit and each portion contained\ntherein; the assessed value of all property in each class for such\nassessing unit and each portion contained therein; the net change in\nassessed value for each class on the assessment roll resulting from the\nadditions to or removals from the assessment roll referred to in\nparagraph (c) of this subdivision for such assessing unit and each\nportion contained therein; and the net change in assessed value for each\nclass on the assessment roll resulting from changes other than those\nreferred to in paragraph (c) of this subdivision for such assessing unit\nand each portion contained therein.\n (f) The commissioner shall review such adjusted homestead and\nnon-homestead base proportions for accuracy of its determination and\ncompliance with the provisions of this subdivision. The commissioner\nshall complete its review no later than ninety days after the receipt of\nsuch adjusted homestead and non-homestead base proportions. The\ncommissioner shall notify the legislative body of such approved\nassessing unit of any adjusted homestead and non-homestead base\nproportions to which it objects and the reasons therefor. A hearing\nshall be conducted by the commissioner within ten days after\nnotification of such objection. The provisions of section five hundred\ntwenty-five of this chapter shall apply so far as practicable to a\nhearing under this section. After the hearing, if the commissioner finds\nthat the adjusted homestead and non-homestead base proportions have been\ndetermined incorrectly, it shall direct the local legislative body to\nredetermine the adjusted homestead and non-homestead base proportions in\ncompliance with its findings.\n (g) If the legislative body of the approved assessing unit discovers\nthat a mathematical error was made in the determination of the adjusted\nhomestead and non-homestead base proportions, or is directed by the\ncommissioner after a hearing to redetermine the adjusted homestead and\nnon-homestead base proportions, it shall redetermine the adjusted\nhomestead and non-homestead 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 homestead and non-homestead base\nproportions, upon notice to the commissioner.\n (h) Where there is a new portion that did not appear on the base\nassessment roll, the local base proportion, base percentages and current\npercentages for each class in such portion shall be determined as\nprovided in paragraph (c) of this subdivision for a new class in a\nportion.\n 4. Locally-adjusted proportions. (a) In the first year in which this\nsection applies, the governing body of such assessing unit may alter the\nhomestead base proportion of such assessing unit or for any portion by\nsubtracting the homestead base proportion from the initial percentage\nfor the homestead class and multiplying the difference by ten percent,\ntwenty percent, twenty-five percent, thirty percent, forty percent,\nfifty percent, sixty percent, seventy percent, seventy-five percent,\neighty percent, ninety percent or one hundred percent; the product\nthereof shall be added to the homestead base proportion and such sum\nshall be the locally-adjusted homestead proportion, which shall be used\nfor all purposes of this section until a new locally adjusted proportion\nis adopted by such governing body or until an adjusted homestead base\nproportion is determined by such governing body. Where a\nlocally-adjusted homestead proportion is established pursuant to this\nparagraph, the locally-adjusted non-homestead proportion shall be equal\nto the difference between the whole number one and the locally-adjusted\nhomestead proportion.\n (b) In each year after the first year in which this section applies\nand until an adjusted homestead base proportion and adjusted\nnon-homestead base proportion are determined by the governing body, the\ngoverning body may alter the homestead base proportion or\nlocally-adjusted homestead proportion, whichever was used in the\nimmediately preceding levy, by subtracting such homestead base\nproportion from the interim percentage for the homestead class and\nmultiplying the difference by ten percent, twenty percent, twenty-five\npercent, thirty percent, forty percent, fifty percent, sixty percent,\nseventy percent, seventy-five percent, eighty percent, ninety percent or\none hundred percent; the product thereof shall be added to such\nproportion and such sum shall be the locally-adjusted homestead\nproportion, which shall be used for the purposes of this section until a\nnew adjusted homestead base proportion is determined by the governing\nbody. Where a locally-adjusted homestead proportion is established\npursuant to this paragraph, the locally-adjusted non-homestead\nproportion shall be equal to the difference between the whole number one\nand the locally-adjusted homestead proportion.\n (c) When the governing body determines an adjusted homestead base\nproportion and an adjusted non-homestead base proportion, the\nlocally-adjusted homestead proportion and locally-adjusted non-homestead\nproportion used in the immediately preceding tax levy shall no longer be\nused for the purposes of this section. The governing body may alter such\nadjusted homestead base proportion of such assessing unit or for any\nportion by subtracting such proportion from the current percentage for\nthe homestead class and multiplying the difference by ten percent,\ntwenty percent, twenty-five percent, thirty percent, forty percent,\nfifty percent, sixty percent, seventy percent, seventy-five percent,\neighty percent, ninety percent or one hundred percent; the product\nthereof shall be added to such proportion and such sum shall be the\nlocally-adjusted homestead proportion, which shall be used for the\npurposes of this section until a new adjusted homestead base proportion\nis determined by the governing body. Where a locally-adjusted homestead\nproportion is established pursuant to this paragraph, the\nlocally-adjusted non-homestead proportion shall be equal to the\ndifference between the whole number one and the locally-adjusted\nhomestead proportion.\n 5. Assessing unit levies. The governing body of each such approved\nassessing unit shall, in each year in which this section applies,\nallocate to the homestead class a share of taxes levied by it equal to\nthe applicable homestead base proportion, adjusted homestead base\nproportion or locally-adjusted homestead proportion for the assessing\nunit or portion thereof. The remainder of such levies shall be allocated\nto the non-homestead class utilizing the non-homestead base proportion,\nadjusted non-homestead base proportion or locally-adjusted non-homestead\nproportion, as appropriate.\n 6. Levies in school districts wholly contained within an approved\nassessing unit and counties which are approved assessing units. (a) The\ngoverning body of any approved assessing unit other than a county, which\nhas adopted the provisions of this section shall annually certify to the\nchief fiscal officer of each school district wholly contained within\nsuch assessing unit and to the commissioner, the applicable homestead\nbase proportions and non-homestead base proportions, adjusted homestead\nand non-homestead base proportions or locally-adjusted homestead\nproportions and locally-adjusted non-homestead proportions. Such\ncertification shall be made at the same time as the delivery of the\nassessment roll to such school district.\n (b) The governing body of any approved assessing unit which is a\ncounty and has adopted the provisions of this section shall annually\ncertify to the chief fiscal officer of such county, to such officer of\neach city, village, town or school district which levies taxes on its\nroll, and to the commissioner, the applicable homestead base proportion\nand non-homestead base proportion, adjusted homestead and non-homestead\nbase proportion or locally adjusted homestead proportion and\nlocally-adjusted non-homestead proportion. Such certification shall be\nmade at the same time as the delivery of the assessment roll to such\ncounty, city, village, town, or school district.\n (c) Each such officer shall allocate, to the homestead class of such\nportion, a share of the tax levied on such portion in accordance with\nthe other applicable provisions of law equal to such homestead base\nproportion, adjusted homestead base proportion, or locally-adjusted\nhomestead proportion. The remainder of such levy shall be allocated to\nthe non-homestead class utilizing the non-homestead base proportion,\nnon-homestead adjusted base proportion, or locally-adjusted\nnon-homestead proportion, as appropriate.\n (i) For taxes levied based on assessment rolls completed prior to\nnineteen hundred eighty-nine, unless a new locally-adjusted homestead\nproportion and locally-adjusted non-homestead proportion is certified to\nsuch an officer by such governing body, in any year in which the\ncommissioner certifies to such an officer an adjusted homestead base\nproportion and adjusted non-homestead base proportion, such officer\nshall use such adjusted homestead base proportion and adjusted\nnon-homestead base proportion thereafter for the purposes of this\nsection until a new adjusted homestead base proportion and adjusted\nnon-homestead base proportion are so certified.\n (ii) If, in the year nineteen hundred eighty-nine, the commissioner\ncertifies adjusted homestead base proportions and adjusted non-homestead\nbase proportions, the governing body of the approved assessing unit may,\nfor tax levies based upon assessment rolls completed and filed in\nnineteen hundred eighty-nine or nineteen hundred ninety, use such\nadjusted homestead and non-homestead base proportions for the purposes\nof this paragraph, or alternatively, such body may use the homestead and\nnon-homestead base proportions, the locally adjusted homestead and\nnon-homestead proportions or the adjusted homestead and non-homestead\nbase proportions, whichever is appropriate, used for the immediately\npreceding tax year.\n (iii) For taxes levied based on assessment rolls completed and filed\nin nineteen hundred ninety-one and thereafter, the officer shall use\nsuch base proportions, adjusted homestead and non-homestead base\nproportions or locally adjusted homestead and non-homestead proportions\nas are certified to him in that year by the legislative body of the\napproved assessing unit, pursuant to the requirements of this section.\n 7. Annual certification by approved assessing units. The governing\nbody of any approved assessing unit, other than a village, which has\nadopted the provisions of this section shall certify annually to the\nschool authorities of each school district which contains such assessing\nunit or a portion thereof that the local law adopting the provisions of\nthis section is in effect. Such certification shall set forth the\nhomestead and non-homestead base proportions established for the school\ndistrict portion, the adjusted homestead and non-homestead base\nproportions or, if locally adjusted homestead and non-homestead\nproportions have been established for such portion, such locally\nadjusted homestead and non-homestead proportions, whichever is\napplicable. Such certification shall be made at the same time as the\ndelivery of the current assessment roll to such school district.\n 8. Placing on or removal from assessment roll. Nothing in this section\nshall prevent placing on the assessment roll new property, additions to\nor improvements of existing property or formerly exempt property or the\nfull or partial removal from the roll of property by reason of fire,\ndemolition, destruction or new exemption.\n 9. Rescission. The governing body of any approved assessing unit or\neligible non-assessing unit village which has adopted the provisions of\nthis section may by local law without referendum, no later than the last\ndate prescribed by law for the levy of taxes upon an assessment roll to\nwhich it would otherwise be applicable, determine that the provisions of\nthis section shall no longer apply to any subsequent levies on its\nassessment roll. A copy of such local law shall be provided to the\nmunicipal corporations, bodies and officers receiving copies of local\nlaws enacted pursuant to subdivision one of this section.\n 10. Determination. The determination of inclusion within or exclusion\nfrom the homestead class or non-homestead class for purposes of this\nsection shall be subject to administrative and judicial review as\nprovided by law for review of assessments.\n