2023 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.
* (kk)  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-three, 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-two.
* NB There are 2 par (kk)'s
* (kk)  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-two  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 (kk)'s
* (ll)  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-four,  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 November first, two thousand twenty-three.
* NB There are 2 par (ll)'s
* (ll)  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-three 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 (ll)'s
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.