NY Real Prop Tax L § 1803-A (2021)
2021 New York Laws RPT - Real Property Tax Article 18 - Preservation of Class Share of Taxes in Municipal Corporations Except Counties Within a City, Included Within the Boundaries of a Special A 1803-A - Adjusted Base Proportions; Determination.

§  1803-a.  Adjusted  base proportions; determination. 1. Current base proportions. (a) For  each  tax  levy  based  upon  an  assessment  roll completed in nineteen hundred ninety-one and thereafter, the legislative body  of  each  special  assessing  unit  shall compute the current base proportion and certify to the commissioner the current base  proportion, the  current  percentage, and base percentage of each class and for each class for each portion included in its boundaries and  such  alterations made  to  such  current  base proportions made pursuant to paragraph (c) hereof no later than thirty days subsequent to the  date  on  which  the commissioner  certifies  class  equalization  rates  pursuant to section twelve hundred twelve of this chapter, pursuant  to  the  provisions  of this section.  (b)  The  current  base proportion shall be determined pursuant to the following formula:  (1) Divide the current percentage of each class by the base percentage of such class.  (2) For each such class multiply the result from subparagraph  one  of this paragraph by the local base proportion of such class.  (3)  Sum  the  products obtained in subparagraph two of this paragraph and divide the product for each class by such sum.  (c)  Notwithstanding  the  provisions  of  paragraph   (b)   of   this subdivision,  the  current base proportion of any class shall not exceed the adjusted  base  proportion  or  adjusted  proportion,  whichever  is appropriate,  of  the  immediately  preceding  year  by  more  than five percent. Where the computation performed pursuant to  paragraph  (b)  of this  subdivision  would otherwise produce such result, the current base proportion of such class or  classes  shall  be  limited  to  such  five percent increase and the legislative body of such special assessing unit shall  alter the current base proportions of any or all of the remaining classes so that the sum of the current base proportions equals one.  (d)  Notwithstanding  the  provisions  of  paragraph   (c)   of   this subdivision to the contrary, in a special assessing unit which is a city and  for  current  base  proportions  to  be  determined in such special assessing unit's fiscal year nineteen hundred ninety-five,  the  current base  proportion  of  any  class  shall  not  exceed  the  adjusted base proportion or adjusted proportion,  whichever  is  appropriate,  of  the immediately  preceding year by more than two and three-quarters percent. Where the computation  performed  pursuant  to  paragraph  (b)  of  this subdivision  would  otherwise  produce  such  result,  the  current base proportion of such class or classes shall be limited  to  such  two  and three-quarters percent increase and the legislative body of such special assessing  unit  shall  alter the current base proportions of any or all remaining classes so that the sum of the current base proportions equals one.  (e)  Notwithstanding  the  provisions  of  paragraph   (c)   of   this subdivision to the contrary, in a special assessing unit which is a city and  for  current  base  proportions  to  be  determined in such special assessing unit's fiscal year nineteen hundred  ninety-six,  the  current base  proportion  of  any  class  shall  not  exceed  the  adjusted base proportion or adjusted proportion,  whichever  is  appropriate,  of  the immediately  preceding year by more than two and three-quarters percent. Where the computation  performed  pursuant  to  paragraph  (b)  of  this subdivision  would  otherwise  produce  such  result,  the  current base proportion of such class or classes shall be limited  to  such  two  and three-quarters percent increase and the legislative body of such special assessing  unit  shall  alter the current base proportions of any or all remaining classes so that the sum of the current base proportions equals one.  (f)  Notwithstanding  the  provisions  of  paragraph   (c)   of   this subdivision to the contrary, in a special assessing unit which is a city and  for  current  base  proportions  to  be  determined in such special assessing unit's fiscal year nineteen hundred ninety-seven, the  current base  proportion  of  any  class  shall  not  exceed  the  adjusted base proportion or adjusted proportion, which ever  is  appropriate,  of  the immediately  preceding year by more than two and one-half percent. Where the computation performed pursuant to paragraph (b) of this  subdivision would otherwise produce such result, the current base proportion of such class  or  classes  shall  be  limited  to such two and one-half percent increase and the legislative body of such special assessing  unit  shall alter  the  current  base  proportion of any or all remaining classes so that the sum of the current base proportions equals one.  (g)  Notwithstanding  the  provisions  of  paragraph   (c)   of   this subdivision to the contrary, in a special assessing unit which is a city and  for  current  base  proportions  to  be  determined in such special assessing unit's fiscal year nineteen hundred ninety-eight, the  current base  proportion  of  any  class  shall  not  exceed  the  adjusted base proportion or adjusted proportion,  whichever  is  appropriate,  of  the immediately  preceding year by more than two and one-half percent. Where the computation performed pursuant to paragraph (b) of this  subdivision would otherwise produce such result, the current base proportion of such class  or  classes  shall  be  limited  to such two and one-half percent increase and the legislative body of such special assessing  unit  shall alter  the  current  base  proportion of any or all remaining classes so that the sum of the current base proportions equals one.  (h)  Notwithstanding  the  provisions  of  paragraph   (c)   of   this subdivision to the contrary, in a special assessing unit which is a city and  for  current  base  proportions  to  be  determined in such special assessing unit's fiscal year nineteen hundred ninety-nine,  the  current base  proportion  of  any  class  shall  not  exceed  the  adjusted base proportion or adjusted proportion,  whichever  is  appropriate,  of  the immediately  preceding year by more than two and one-half percent. Where the computation performed pursuant to paragraph (b) of this  subdivision would otherwise produce such result, the current base proportion of such class  or  classes  shall  be  limited  to such two and one-half percent increase and the legislative body of  such  special  assessing  unit  by local  law  shall  alter  the  current  base  proportions  of any or all remaining classes so that the sum of the current base proportions equals one.  (i)  Notwithstanding  the  provisions  of  paragraph   (c)   of   this subdivision  to the contrary, in a special assessing unit that is a city and for current base  proportions  to  be  determined  in  such  special assessing  unit's  fiscal year two thousand, the current base proportion of any class shall not exceed the adjusted base proportion  or  adjusted proportion,  whichever is appropriate, of the immediately preceding year by more than two and one-half percent. Where the  computation  performed pursuant  to  paragraph  (b) of this subdivision would otherwise produce such result, the current base proportion of such class or classes  shall be limited to such two and one-half percent increase and the legislative body  of  such  special  assessing  unit  shall  alter  the current base proportion of any or all remaining  classes  so  that  the  sum  of  the current base proportions equals one.  (j)   Notwithstanding   the   provisions  of  paragraph  (c)  of  this subdivision to the contrary, in a special assessing unit that is a  city and  for  current  base  proportions  to  be  determined in such special assessing  unit's  fiscal  year  two  thousand  one,  the  current  base proportion of any class shall not exceed the adjusted base proportion or  adjusted  proportion,  whichever  is  appropriate,  of  the  immediately preceding year by more than two percent. Where the computation performed pursuant to paragraph (b) of this subdivision  would  otherwise  produce such  result, the current base proportion of such class or classes shall be limited to such two percent increase and the legislative body of such special assessing unit shall alter the current base proportion of any or all remaining classes so that the sum of the  current  base  proportions equals one.  (k)   Notwithstanding   the   provisions  of  paragraph  (c)  of  this subdivision to the contrary, in a special assessing unit that is a  city and  for  current  base  proportions  to  be  determined in such special assessing  unit's  fiscal  year  two  thousand  two,  the  current  base proportion of any class shall not exceed the adjusted base proportion or adjusted  proportion,  whichever  is  appropriate,  of  the  immediately preceding year by more than two percent. Where the computation performed pursuant to paragraph (b) of this subdivision  would  otherwise  produce such  result, the current base proportion of such class or classes shall be limited to such two percent increase and the legislative body of such special assessing unit shall alter the current base proportion of any or all remaining classes so that the sum of the  current  base  proportions equals one.  (l)   Notwithstanding   the   provisions  of  paragraph  (c)  of  this subdivision to the contrary, in a special assessing unit that is a  city and  for  current  base  proportions  to  be  determined in such special assessing unit's fiscal  year  two  thousand  three,  the  current  base proportion of any class shall not exceed the adjusted base proportion or adjusted  proportion,  whichever  is  appropriate,  of  the  immediately preceding year by more than two percent. Where the computation performed pursuant to paragraph (b) of this subdivision  would  otherwise  produce such  result, the current base proportion of such class or classes shall be limited to such two percent increase and the legislative body of such special assessing unit shall alter the current base proportion of any or all remaining classes so that the sum of the  current  base  proportions equals one.  (m)   Notwithstanding   the   provisions  of  paragraph  (c)  of  this subdivision to the contrary, in a special assessing unit that is  not  a city and for current base proportions to be determined by taxes based on such  special assessing unit's two thousand three, two thousand four and two thousand five assessment rolls, the current base proportion  of  any class  shall  not  exceed  the  adjusted  base  proportion  or  adjusted proportion, whichever is appropriate, of the immediately preceding  year by  more  than  two percent. Where the computation performed pursuant to paragraph (b) of this subdivision would otherwise produce  such  result, the current base proportion of such class or classes shall be limited to such  two  percent  increase  and  the  legislative body of such special assessing unit shall alter the current base proportion  of  any  or  all remaining classes so that the sum of the current base proportions equals one.  (n)   Notwithstanding   the   provisions  of  paragraph  (c)  of  this subdivision to the contrary, in a special assessing unit that is a  city and  for  current  base  proportions  to  be  determined in such special assessing unit's  fiscal  year  two  thousand  four,  the  current  base proportion of any class shall not exceed the adjusted base proportion or adjusted  proportion,  whichever  is  appropriate,  of  the  immediately preceding year by more than two percent. Where the computation performed pursuant to paragraph (b) of this subdivision  would  otherwise  produce such  result, the current base proportion of such class or classes shall be limited to such two percent increase and the legislative body of such  special assessing unit shall alter the current base proportion of any or all remaining classes so that the sum of the  current  base  proportions equals one.  (o)   Notwithstanding   the   provisions  of  paragraph  (c)  of  this subdivision to the contrary, in a special assessing unit which is a city and for current base  proportions  to  be  determined  in  such  special assessing  unit's  fiscal  year  two  thousand  six,  the  current  base proportion of any class shall not exceed the adjusted base proportion or adjusted  proportion,  whichever  is  appropriate,  of  the  immediately preceding year by more than two percent. Where the computation performed pursuant  to  paragraph  (b) of this subdivision would otherwise produce such result, the current base proportion of such class or classes  shall be limited to such two percent increase and the legislative body of such special assessing unit shall alter the current base proportion of any or all  remaining  classes  so that the sum of the current base proportions equals one.  (p)  Notwithstanding  the  provisions  of  paragraph   (c)   of   this subdivision  to  the contrary, in a special assessing unit that is not a city and for current base proportions to be determined by taxes based on such special assessing unit's two  thousand  six  assessment  roll,  the current  base proportion of any class shall not exceed the adjusted base proportion or adjusted proportion,  whichever  is  appropriate,  of  the immediately   preceding  year  by  more  than  one  percent.  Where  the computation performed pursuant to  paragraph  (b)  of  this  subdivision would otherwise produce such result, the current base proportion of such class  or  classes shall be limited to such one percent increase and the legislative body of such special assessing unit shall alter the  current base  proportion  of any or all remaining classes so that the sum of the current base proportions equals one.  (q)  Notwithstanding  the  provisions  of  paragraph   (c)   of   this subdivision to the contrary, in a special assessing unit which is a city and  for  current  base  proportions  to  be  determined in such special assessing unit's fiscal  year  two  thousand  seven,  the  current  base proportion of any class shall not exceed the adjusted base proportion or adjusted  proportion,  whichever  is  appropriate,  of  the  immediately preceding year by more than two percent. Where the computation performed pursuant to paragraph (b) of this subdivision  would  otherwise  produce such  result, the current base proportion of such class or classes shall be limited to such two percent increase and the legislative body of such special assessing unit shall alter the current base proportion of any or all remaining classes so that the sum of the  current  base  proportions equals one.   * (r)   Notwithstanding  the  provisions  of  paragraph  (c)  of  this subdivision to the contrary, in a special assessing unit that is  not  a city and for current base proportions to be determined by taxes based on such  special  assessing  unit's two thousand seven assessment roll, the current base proportion of any class shall not exceed the adjusted  base proportion  or  adjusted  proportion,  whichever  is appropriate, of the immediately  preceding  year  by  more  than  one  percent.  Where   the computation  performed  pursuant  to  paragraph  (b) of this subdivision would otherwise produce such result, the current base proportion of such class or classes shall be limited to such one percent increase  and  the legislative  body of such special assessing unit shall alter the current base proportion of any or all remaining classes so that the sum  of  the current base proportions equals one.   * NB There are 2 par (r)'s   * (r)   Notwithstanding  the  provisions  of  paragraph  (c)  of  this subdivision to the contrary, in a special assessing unit which is a city  and for current base  proportions  to  be  determined  in  such  special assessing  unit's  fiscal  year  two  thousand  eight,  the current base proportion of any class shall not exceed the adjusted base proportion or adjusted  proportion,  whichever  is  appropriate,  of  the  immediately preceding year. Where the computation performed  pursuant  to  paragraph (b) of this subdivision would otherwise produce such result, the current base  proportion  of  such  class  or classes shall be limited to a zero percent increase and the legislative body of such special assessing unit shall alter the current base proportion of any or all remaining  classes so that the sum of the current base proportions equals one.   * NB There are 2 par (r)'s  (s)   Notwithstanding   the   provisions  of  paragraph  (c)  of  this subdivision to the contrary, in a special assessing unit that is  not  a city and for current base proportions to be determined by taxes based on such  special  assessing  unit's two thousand eight assessment roll, the current base proportion of any class shall not exceed the adjusted  base proportion  or  adjusted  proportion,  whichever  is appropriate, of the immediately  preceding  year  by  more  than  one  percent.  Where   the computation  performed  pursuant  to  paragraph  (b) of this subdivision would otherwise produce such result, the current base proportion of such class or classes shall be limited to such one percent increase  and  the legislative  body of such special assessing unit shall alter the current base proportion of any or all remaining classes so that the sum  of  the current base proportions equals one.  (t)   Notwithstanding   the   provisions  of  paragraph  (c)  of  this subdivision to the contrary, in a special assessing unit which is a city and for current base  proportions  to  be  determined  in  such  special assessing  unit's  fiscal  year  two  thousand  nine,  the  current base proportion of any class shall not exceed the adjusted base proportion or adjusted  proportion,  whichever  is  appropriate,  of  the  immediately preceding  year.   Where the computation performed pursuant to paragraph (b) of this subdivision would otherwise produce such result, the current base proportion of such class or classes shall  be  limited  to  a  zero percent increase and the legislative body of such special assessing unit shall  alter the current base proportion of any or all remaining classes so that the sum of the current base proportions equals one.   * (u)  Notwithstanding  the  provisions  of  paragraph  (c)  of   this subdivision to the contrary, in a special assessing unit which is a city and  for  current  base  proportions  to  be  determined in such special assessing  unit's  fiscal  year  two  thousand  ten,  the  current  base proportion of any class shall not exceed the adjusted base proportion or adjusted  proportion,  whichever  is  appropriate,  of  the  immediately preceding year.  Where the computation performed pursuant  to  paragraph (b) of this subdivision would otherwise produce such result, the current base  proportion  of  such  class  or classes shall be limited to a zero percent increase and the legislative body of such special assessing unit shall alter the current base proportion of any or all remaining  classes so that the sum of the current base proportions equals one.   * NB There are 2 par (u)'s   * (u)   Notwithstanding  the  provisions  of  paragraph  (c)  of  this subdivision to the contrary, in a special assessing unit that is  not  a city and for current base proportions to be determined by taxes based on such  special  assessing  unit's  two thousand nine assessment roll, the current base proportion of any class shall not exceed the adjusted  base proportion  or  adjusted  proportion,  whichever  is appropriate, of the immediately  preceding  year  by  more  than  one  percent.  Where   the computation  performed  pursuant  to  paragraph  (b) of this subdivision would otherwise produce such result, the current base proportion of such  class or classes shall be limited to such one percent increase  and  the legislative  body of such special assessing unit shall alter the current base proportion of any or all remaining classes so that the sum  of  the current base proportions equals one.   * NB There are 2 par (u)'s   * (v)   Notwithstanding  the  provisions  of  paragraph  (c)  of  this subdivision to the contrary, in a special assessing unit that is  not  a city and for current base proportions to be determined by taxes based on such  special  assessing  unit's  two  thousand ten assessment roll, the current base proportion of any class shall not exceed the adjusted  base proportion  or  adjusted  proportion,  whichever  is appropriate, of the immediately  preceding  year  by  more  than  one  percent.  Where   the computation  performed  pursuant  to  paragraph  (b) of this subdivision would otherwise produce such result, the current base proportion of such class or classes shall be limited to such one percent increase  and  the legislative  body of such special assessing unit shall alter the current base proportion of any or all remaining classes so that the sum  of  the current base proportions equals one.   * NB There are 2 par (v)'s   * (v)   Notwithstanding  the  provisions  of  paragraph  (c)  of  this subdivision to the contrary, in a special assessing unit which is a city and for current base  proportions  to  be  determined  in  such  special assessing  unit's  fiscal  year  two  thousand  eleven, the current base proportion of any class shall not exceed the adjusted base proportion or adjusted  proportion,  whichever  is  appropriate,  of  the  immediately preceding  year  by  more  than  two  and  a  half  percent.  Where  the computation performed pursuant to  paragraph  (b)  of  this  subdivision would otherwise produce such result, the current base proportion of such class  or  classes shall be limited to a two and a half percent increase and the legislative body of such special assessing unit shall alter  the current  base proportion of any or all remaining classes so that the sum of the current base proportions equals one.   * NB There are 2 par (v)'s   * (w)  Notwithstanding  the  provisions  of  paragraph  (c)  of   this subdivision  to  the contrary, in a special assessing unit that is not a city and for current base proportions to be determined by taxes based on such special assessing unit's two thousand eleven assessment  roll,  the current  base proportion of any class shall not exceed the adjusted base proportion or adjusted proportion,  whichever  is  appropriate,  of  the immediately   preceding  year  by  more  than  one  percent.  Where  the computation performed pursuant to  paragraph  (b)  of  this  subdivision would otherwise produce such result, the current base proportion of such class  or  classes shall be limited to such one percent increase and the legislative body of such special assessing unit shall alter the  current base  proportion  of any or all remaining classes so that the sum of the current base proportions equals one.   * NB There are 2 par (w)'s   * (w)  Notwithstanding  the  provisions  of  paragraph  (c)  of   this subdivision to the contrary, in a special assessing unit which is a city and  for  current  base  proportions  to  be  determined in such special assessing unit's fiscal year  two  thousand  twelve,  the  current  base proportion of any class shall not exceed the adjusted base proportion or adjusted  proportion,  whichever  is  appropriate,  of  the  immediately preceding  year  by  more  than  two  and  a  half  percent.  Where  the computation  performed  pursuant  to  paragraph  (b) of this subdivision would otherwise produce such result, the current base proportion of such class or classes shall be limited to a two and a half  percent  increase and  the legislative body of such special assessing unit shall alter the  current base proportion of any or all remaining classes so that the  sum of the current base proportions equals one.   * NB There are 2 par (w)'s   * (x)   Notwithstanding  the  provisions  of  paragraph  (c)  of  this subdivision to the contrary, in a special assessing unit that is  not  a city and for current base proportions to be determined by taxes based on such  special  assessing unit's two thousand twelve assessment roll, the current base proportion of any class shall not exceed the adjusted  base proportion  or  adjusted  proportion,  whichever  is appropriate, of the immediately  preceding  year  by  more  than  one  percent.  Where   the computation  performed  pursuant  to  paragraph  (b) of this subdivision would otherwise produce such result, the current base proportion of such class or classes shall be limited to such one percent increase  and  the legislative  body of such special assessing unit shall alter the current base proportion of any or all remaining classes so that the sum  of  the current base proportions equals one.   * NB There are 2 par (x)'s   * (x)   Notwithstanding  the  provisions  of  paragraph  (c)  of  this subdivision to the contrary, in a special assessing unit which is a city and for current base  proportions  to  be  determined  in  such  special assessing  unit's  fiscal  year  two thousand thirteen, the current base proportion of any class shall not exceed the adjusted base proportion or adjusted  proportion,  whichever  is  appropriate,  of  the  immediately preceding  year  by  more  than  one  and  one-half  percent.  Where the computation performed pursuant to  paragraph  (b)  of  this  subdivision would otherwise produce such result, the current base proportion of such class or classes shall be limited to a one and one-half percent increase and  the legislative body of such special assessing unit shall alter the current base proportion of any or all remaining classes so that the  sum of the current base proportions equals one.   * NB There are 2 par (x)'s   * (y)   Notwithstanding  the  provisions  of  paragraph  (c)  of  this subdivision to the contrary, in a special assessing unit that is  not  a city and for current base proportions to be determined by taxes based on such special assessing unit's two thousand thirteen assessment roll, the current  base proportion of any class shall not exceed the adjusted base proportion or adjusted proportion,  whichever  is  appropriate,  of  the immediately   preceding  year  by  more  than  one  percent.  Where  the computation performed pursuant to  paragraph  (b)  of  this  subdivision would otherwise produce such result, the current base proportion of such class  or  classes shall be limited to such one percent increase and the legislative body of such special assessing unit shall alter the  current base  proportion  of any or all remaining classes so that the sum of the current base proportions equals one.   * NB There are 2 par (y)'s   * (y)  Notwithstanding  the  provisions  of  paragraph  (c)  of   this subdivision to the contrary, in a special assessing unit which is a city and  for  current  base  proportions  to  be  determined in such special assessing unit's fiscal year two thousand  fourteen,  the  current  base proportion of any class shall not exceed the adjusted base proportion or adjusted  proportion,  whichever  is  appropriate,  of  the  immediately preceding year by more than one percent. Where the computation performed pursuant to paragraph (b) of this subdivision  would  otherwise  produce such  result, the current base proportion of such class or classes shall be limited to a one percent increase and the legislative  body  of  such special assessing unit shall alter the current base proportion of any or all  remaining  classes  so that the sum of the current base proportions equals one.    * NB There are 2 par (y)'s  (z)   Notwithstanding   the   provisions  of  paragraph  (c)  of  this subdivision to the contrary, in a special assessing unit that is  not  a city and for current base proportions to be determined by taxes based on such special assessing unit's two thousand fourteen assessment roll, the current  base proportion of any class shall not exceed the adjusted base proportion or adjusted proportion,  whichever  is  appropriate,  of  the immediately   preceding  year  by  more  than  one  percent.  Where  the computation performed pursuant to  paragraph  (b)  of  this  subdivision would otherwise produce such result, the current base proportion of such class  or  classes shall be limited to such one percent increase and the legislative body of such special assessing unit shall alter the  current base  proportion  of any or all remaining classes so that the sum of the current base proportions equals one.  (aa)  Notwithstanding  the  provisions  of  paragraph  (c)   of   this subdivision  to  the contrary, in a special assessing unit that is not a city and for current base proportions to be determined by taxes based on such special assessing unit's two thousand fifteen assessment roll,  the current  base proportion of any class shall not exceed the adjusted base proportion or adjusted proportion,  whichever  is  appropriate,  of  the immediately   preceding  year  by  more  than  one  percent.  Where  the computation performed pursuant to  paragraph  (b)  of  this  subdivision would otherwise produce such result, the current base proportion of such class  or  classes shall be limited to such one percent increase and the legislative body of such special assessing unit shall alter the  current base  proportion  of any or all remaining classes so that the sum of the current base proportions equals one.  (bb)  Notwithstanding  the  provisions  of  paragraph  (c)   of   this subdivision  to  the contrary, in a special assessing unit that is not a city and for current base proportions to be determined by taxes based on such special assessing unit's two thousand sixteen assessment roll,  the current  base proportion of any class shall not exceed the adjusted base proportion or adjusted proportion,  whichever  is  appropriate,  of  the immediately   preceding  year  by  more  than  one  percent.  Where  the computation performed pursuant to  paragraph  (b)  of  this  subdivision would otherwise produce such result, the current base proportion of such class  or  classes shall be limited to such one percent increase and the legislative body of such special assessing unit shall alter the  current base  proportion  of any or all remaining classes so that the sum of the current base proportions equals one.   * (cc)  Notwithstanding  the  provisions  of  paragraph  (c)  of  this subdivision  to  the contrary, in a special assessing unit that is not a city and for current base proportions to be determined by taxes based on such special assessing unit's two thousand  seventeen  assessment  roll, the  current  base proportion of any class shall not exceed the adjusted base proportion or adjusted proportion, whichever is appropriate, of the immediately  preceding  year  by  more  than  one  percent.  Where   the computation  performed  pursuant  to  paragraph  (b) of this subdivision would otherwise produce such result, the current base proportion of such class or classes shall be limited to such one percent increase  and  the legislative  body of such special assessing unit shall alter the current base proportion of any or all remaining classes so that the sum  of  the current base proportions equals one.   * NB There are 2 par (cc)'s   * (cc)  Notwithstanding  the  provisions  of  paragraph  (c)  of  this subdivision to the contrary, in a special assessing unit which is a city and for current base  proportions  to  be  determined  in  such  special assessing  unit's  fiscal  year  two thousand eighteen, the current base  proportion of any class shall not exceed the adjusted base proportion or adjusted  proportion,  whichever  is  appropriate,  of  the  immediately preceding  year.   Where the computation performed pursuant to paragraph (b) of this subdivision would otherwise produce such result, the current base  proportion  of  such  class  or classes shall be limited to a zero percent increase and the legislative body of such special assessing unit shall alter the current base proportion of any or all remaining  classes so that the sum of the current base proportions equals one.   * NB There are 2 par (cc)'s  (dd)   Notwithstanding   the  provisions  of  paragraph  (c)  of  this subdivision to the contrary, in a special assessing unit which is a city and for current base  proportions  to  be  determined  in  such  special assessing  unit's  fiscal  year  two thousand nineteen, the current base proportion of any class shall not exceed the adjusted base proportion or adjusted  proportion,  whichever  is  appropriate,  of  the  immediately preceding  year  by  more  than  one-half  of  one  percent.  Where  the computation performed pursuant to  paragraph  (b)  of  this  subdivision would otherwise produce such result, the current base proportion of such class  or classes shall be limited to a one-half of one percent increase and the legislative body of such special assessing unit shall alter  the current  base proportion of any or all remaining classes so that the sum of the current base proportions equals one.  (ee)  Notwithstanding  the  provisions  of  paragraph  (c)   of   this subdivision  to  the contrary, in a special assessing unit that is not a city and for current base proportions determined by taxes based on  such special  assessing  unit's  two  thousand  eighteen assessment roll, the current base proportion of any class shall not exceed the adjusted  base proportion  or  adjusted  proportion,  whichever  is appropriate, of the immediately  preceding  year  by  more  than  one  percent.  Where   the computation  performed  pursuant  to  paragraph  (b) of this subdivision would otherwise produce such result, the current base proportion of such class or classes shall be limited to such one percent increase  and  the legislative  body of such special assessing unit shall alter the current base proportion of any or all remaining classes so that the sum  of  the current base proportions equals one.  (ff)   Notwithstanding   the  provisions  of  paragraph  (c)  of  this subdivision to the contrary, in a special assessing unit that is  not  a city and for current base proportions to be determined by taxes based on such special assessing unit's two thousand nineteen assessment roll, the current  base proportion of any class shall not exceed the adjusted base proportion or adjusted proportion,  whichever  is  appropriate,  of  the immediately   preceding  year  by  more  than  one  percent.  Where  the computation performed pursuant to  paragraph  (b)  of  this  subdivision would otherwise produce such result, the current base proportion of such class  or  classes shall be limited to such one percent increase and the legislative body of such special assessing unit shall alter the  current base  proportion  of any or all remaining classes so that the sum of the current base proportions equals one.  (gg)  Notwithstanding  the  provisions  of  paragraph  (c)   of   this subdivision to the contrary, in a special assessing unit which is a city and  for  current  base  proportions  to  be  determined in such special assessing unit's fiscal year  two  thousand  twenty,  the  current  base proportion of any class shall not exceed the adjusted base proportion or adjusted  proportion,  whichever  is  appropriate,  of  the  immediately preceding year.    Where  the  the  computation  performed  pursuant  to paragraph  (b)  of this subdivision would otherwise produce such result, the current base proportion of such class or classes shall be limited to a zero percent  increase  and  the  legislative  body  of  such  special  assessing  unit  shall  alter  the current base proportion of any or all remaining classes so that the sum of the current base proportions equals one.  (hh)   Notwithstanding   the  provisions  of  paragraph  (c)  of  this subdivision to the contrary, in a special assessing unit that is  not  a city and for current base proportions to be determined by taxes based on such  special  assessing unit's two thousand twenty assessment roll, the current base proportion of any class shall not exceed the adjusted  base proportion  or  adjusted  proportion,  whichever  is appropriate, of the immediately  preceding  year  by  more  than  one  percent.  Where   the computation  performed  pursuant  to  paragraph  (b) of this subdivision would otherwise produce such result, the current base proportion of such class or classes shall be limited to such one percent increase  and  the legislative  body of such special assessing unit shall alter the current base proportion of any or all remaining classes so that the sum  of  the current base proportions equals one.  (ii)   Notwithstanding   the  provisions  of  paragraph  (c)  of  this subdivision to the contrary, in a special assessing unit which is a city and for current base  proportions  to  be  determined  in  such  special assessing  unit's  fiscal  year  two  thousand  twenty-one,  the percent increase of the current base proportion of any class over  the  adjusted base  proportion  or  adjusted proportions, whichever is appropriate, of the  immediately  preceding  year  shall  be  determined  by  the  local legislative  body  of  such  special  assessing unit, provided that such percent increase shall be  no  more  than  five  percent,  and  provided further,  that  the local legislative body shall make such determination by October first, two thousand twenty.  (jj)  Notwithstanding  the  provisions  of  paragraph  (c)   of   this subdivision  to  the contrary, in a special assessing unit that is not a city and for current base proportions to be determined by taxes based on such special assessing unit's two thousand twenty-one  assessment  roll, the  current  base proportion of any class shall not exceed the adjusted base proportion or adjusted proportion, whichever is appropriate, of the immediately  preceding  year  by  more  than  one  percent.  Where   the computation  performed  pursuant  to  paragraph  (b) of this subdivision would otherwise produce such result, the current base proportion of such class or classes shall be limited to such one percent increase  and  the legislative  body of such special assessing unit shall alter the current base proportion of any or all remaining classes so that the sum  of  the current base proportions equals one.   2.  For  the  purposes  of  this  section, the base percentage and the current percentage of each class and for each portion shall be  computed pursuant to this subdivision.  (a)  Base  percentage.  The  base  percentage  for each class for each assessing unit and portion thereof shall be determined as follows:  (1) Determine the estimated market value of each class by dividing the taxable assessed value of the real property in each class in the special assessing unit and portion thereof appearing  on  the  final  assessment roll  completed  and  filed in nineteen hundred eighty-nine by the class equalization rate which was finally adopted by the commissioner for such roll.  (2) Adjust the estimated market value of each  class  to  reflect  any change in the class designation of any parcel of real property.  (3)  Determine  the  total  estimated  market  value  of  the  special assessing unit or portion thereof by summing the estimated market  value of each class.  (4)  Divide  the  estimated  market  value for each class by the total estimated market value of the special assessing unit or portion thereof.    Such quotient, as expressed as a percentage to at least four places to the right of the decimal point, shall be the  base  percentage  of  each class for such special assessing unit or portion thereof.  (b) Current percentage. The current percentage for each class for each assessing unit and portion thereof shall be determined as follows:  (1) Determine the estimated market value of each class by dividing the taxable assessed value of the real property in each class in the special assessing  unit  and  portion  thereof  appearing  on  the  latest final assessment roll for which class equalization  rates  have  been  finally adopted  by  the  commissioner  by the class equalization rate which was finally adopted by the commissioner.  (2)  Determine  the  total  estimated  market  value  of  the  special assessing  unit or portion thereof by summing the estimated market value of each class.  (3) Divide the estimated market value for  each  class  by  the  total estimated market value of the special assessing unit or portion thereof.   Such quotient, as expressed as a percentage to at least four places to the  right of the decimal point, shall be the current percentage of each class for such special assessing unit or portion thereof.   3. Where there was no taxable real property in a class in a portion on the final assessment  roll  completed  and  filed  in  nineteen  hundred eighty-nine,  the  local  base  proportion, base percentages and current percentages for such portion shall be determined  as  provided  by  this subdivision  for  each  tax  levy  based  upon  an assessment roll filed subsequent to the assessment roll on which such property first appears.  (a) The local base proportions shall be the  adjusted  proportions  or adjusted   base   proportions,  whichever  are  appropriate,  determined pursuant to this section for the assessment roll on which such  property first appears.  (b) The base percentage for each class shall be determined as follows:  (1)  For each class other than the class appearing for the first time, determine the estimated market value by dividing  the  taxable  assessed value  of  the  real  property  in the class in the portion on the final assessment roll on which the new  class  first  appeared  by  the  class equalization  rate  determined  for  such  class in such portion on such roll.  (2) For  the  class  appearing  for  the  first  time,  determine  the estimated  market  value  of such class by dividing the taxable assessed value of the real property in such class on the final assessment roll on which  such  class  first  appeared  by  the  class  equalization   rate determined  for  such  class in the special assessing unit on such final assessment roll.  (3) Determine the total estimated  market  value  of  the  portion  by summing the estimated market value of each class.  (4)  Divide  the  estimated  market  value for each class by the total estimated market value of the portion. Such quotient, as expressed as  a percentage  to  at  least four places to the right of the decimal point, shall be the base percentage of each class for such portion.  (c) Current percentages shall be determined as otherwise  provided  by this  section,  except that until the commissioner can determine a class equalization  rate  for  the  new  class  in  such  portion,  the  class equalization  rate  for the class in the special assessing unit shall be used in lieu thereof.   4. Where there is a new portion that  did  not  appear  on  the  final assessment roll completed and filed in nineteen hundred eighty-nine, the local base proportion, base percentages and current percentages for each class  in  such  portion  shall be determined as provided in subdivision three of this section for a new class in a portion.    5. Adjusted base proportions. No later than five  days  subsequent  to the  filing  of  the final assessment roll, the legislative body of each special assessing unit shall adjust such  current  base  proportions  to reflect  the  addition to the assessment roll of new property, additions to  or  improvements of existing property or formerly exempt property or the full or partial removal from the  assessment  roll  of  property  by reason  of  fire, demolition, destruction or new exemption or any change in the class designation of any parcel of real  property  subsequent  to the  taxable  status  date of the latest final assessment roll for which class equalization rates have been finally  adopted.  The  current  base proportions so adjusted shall be known as the adjusted base proportions.   6.   Upon   determination   of  the  adjusted  base  proportions,  the legislative body of the special assessing unit shall certify within five days to the commissioner, on forms prescribed by the  commissioner,  the adjusted  base  proportions  as computed pursuant to subdivision five of this section for each class applicable to the special assessing unit and each portion contained therein; the assessed value of  all  property  in each  class  for  the  special assessing unit and each portion contained therein; the net  change  in  assessed  value  for  each  class  on  the assessment  roll  resulting  from  the additions to or removals from the assessment roll referred to in subdivision five of this section for  the special  assessing  unit and each portion contained therein; and the net change in assessed value for each class on the assessment roll resulting from changes other than those referred to in subdivision  five  of  this section for the special assessing unit and each portion therein.   7.  If  subsequent to and within sixty days after the certification of the adjusted base proportions as final by the legislative  body  of  the special  assessing  unit,  should  said legislative body discover that a mathematical error was made in the determination of  the  adjusted  base proportions,  the  legislative  body of the special assessing unit which has made such error shall redetermine such  adjusted  base  proportions, subject  to  the procedures set forth in this section for the review and certification of adjusted base proportions, prior to the levy  of  taxes for that fiscal year. If the redetermination cannot be made prior to the extension  of  taxes  for  that  fiscal year, the tax levying body shall adjust the tax levy for the ensuing  fiscal  year  to  account  for  the improper  apportionment  of  taxes  which resulted from the error in the determination of the adjusted base proportions.   8.  Notwithstanding  any  other  provision  of   this   article,   the calculations  required by this section shall not apply to town or county special districts or zones of assessment.