2023 New York Laws › RPT - Real Property Tax › Article 19 - Preservation of Class Share of Taxes Other Than in Special Assessing Units › 1903 - Homestead Base Proportion and Non-Homestead Base Proportion.

§  1903.  Homestead base proportion and non-homestead base proportion.
1.  Adoption. (a) The governing body  of  any  approved  assessing  unit
except  a  county  may adopt the provisions of this section by local law
without referendum provided however, that the local law  is  enacted  no
later  than  sixty  days  prior  to  the  completion  of  the  tentative
assessment roll to which it  is  applicable.  Upon  such  enactment  the
provisions  of  this  section shall be applicable to taxes levied on all
final assessment rolls thereafter filed and shall apply to the  levy  of
taxes  on  all  real  property  in  such approved assessing unit by such
governing body and, where such approved assessing unit is not a village,
by each school district wholly contained within such approved  assessing
unit.  Upon  enacting  a  local  law  pursuant  to  this  paragraph, the
governing body of a city or town shall provide a copy of such local  law
to  the  school  authorities  of  each school district located wholly or
partially within such city or town  and  the  county  director  of  real
property  tax services.  The governing body of a town shall also provide
a copy of such  local  law  to  the  governing  body  of  each  eligible
non-assessing  unit  village.  The  governing  body  of  a village shall
provide a copy of such local law to the county director of real property
tax services. Notwithstanding the foregoing, the school  authorities  of
any  school  district wholly contained within an approved assessing unit
may by resolution provide that the provisions of this article shall  not
apply to the levy of school taxes in such school district. In such case,
school taxes shall be levied as otherwise provided by law.
(b)  Whenever  a  county  assessing unit becomes an approved assessing
unit the governing body of such county may adopt, in the manner provided
by paragraph (a) of this subdivision, the  provisions  of  this  section
which  shall be applicable to taxes levied on all final assessment rolls
thereafter filed and shall apply to  the  levy  of  taxes  on  all  real
property  in  such  county  by  such  governing  body  and by each city,
village, town and school district wholly within such approved  assessing
unit. A copy of such local law shall be filed with the governing body of
each such city, village, town and school district.
(c)  The  governing body of an eligible non-assessing unit village may
adopt the provisions of this section by enacting  a  local  law  without
referendum  no later than thirty days prior to the last date provided by
law for the completion and filing of the tentative  assessment  roll  by
the  town  in  which  the  village  is located or, where such village is
located within a town which has in effect a local law  adopted  pursuant
to  this  subdivision, not later than ninety days prior to the last date
provided by law for the levy of village taxes. Upon such enactment,  the
governing  body  of  such  village  shall have all the powers and duties
conferred by this section on the governing body of an approved assessing
unit and the provisions of this section shall apply to all village taxes
levied following the final completion and filing of such town assessment
roll or, where the village is located within a town which has in  effect
a  local  law adopted pursuant to this subdivision, to all village taxes
levied following adoption of a local law  pursuant  to  this  paragraph,
until  such  time  as  such  local  law  is  rescinded  as  provided  in
subdivision nine of this section. A copy of  such  local  law  shall  be
filed  with  the  town assessor and the county director of real property
tax services.
2. Determination of proportions. (a) (i) The governing  body  of  each
assessing unit which has adopted the provisions of this section shall in
the  first year in which this section shall apply, establish a homestead
base proportion and a non-homestead base  proportion  for  the  approved
assessing unit and for each portion thereof.
(ii) The governing body of a recertified approved assessing unit which
at  the  time  of such recertification has in effect a local law enacted
pursuant to subdivision one of this section may by local law reestablish
the homestead base proportion and non-homestead base proportion for  the
assessing  unit  and  each  portion thereof. Homestead and non-homestead
base  proportions  established  pursuant  to  this  subparagraph   shall
supersede  the  homestead  and  non-homestead  base proportions, locally
adjusted  proportions  or  adjusted  base  proportions  used   for   the
immediately  preceding  tax  levy.  The  local  law  authorized  by this
subparagraph may be enacted in any year not later than thirty days prior
to the last date provided  by  law  for  the  completion  of  the  final
assessment  roll.  Copies  of  such  local  law shall be provided to the
county director of real property tax services and the commissioner.
(iii) For assessment rolls completed in  nineteen  hundred  ninety-one
and  thereafter,  up to and including the assessment roll upon which the
base percentage will be computed pursuant to subdivision  five  of  this
section,  in  each  year  following the first year in which this section
shall apply to an assessing unit which has adopted its  provisions,  the
governing  body  of  such assessing unit shall adjust the homestead base
proportion and the non-homestead base proportion 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 which has been finally
adopted. The  base  proportions  so  adjusted  shall  be  known  as  the
homestead base proportion and the non-homestead base proportion.
(iv)  Except  as  provided  in  paragraph  (b) of this subdivision and
subdivision four of this section, in any year prior to nineteen  hundred
eighty-nine  in  which the commissioner certifies to such governing body
adjusted homestead base  proportions  and  adjusted  non-homestead  base
proportions,  such governing body shall use such adjusted homestead base
proportion and adjusted non-homestead base proportion thereafter for the
purposes of this section until new adjusted homestead  base  proportions
and adjusted non-homestead base proportions are so certified to it.
(b)  If,  in  the  year nineteen hundred eighty-nine, the commissioner
certifies to such governing body adjusted homestead base proportions and
adjusted non-homestead base proportions, such governing  body  may,  for
tax  levies  based upon assessment rolls completed and filed in nineteen
hundred eighty-nine  or  nineteen  hundred  ninety,  use  such  adjusted
homestead  base  proportion  and  adjusted non-homestead base proportion
thereafter for the purposes of this section, or  alternatively,  it  may
use  the  homestead  and  non-homestead  base  proportions, the adjusted
homestead and non-homestead base proportions  or  the  locally  adjusted
homestead and non-homestead proportions, whichever are appropriate, used
for the immediately preceding tax year.
3.  Adjusted  base  proportions  for  assessment  rolls  completed  in
nineteen hundred ninety-one or thereafter.
(a) Current base proportions. (i) For each tax  levy  based  upon  the
implementation  roll  and  each subsequent roll, the legislative body of
each approved assessing unit shall determine the current  homestead  and
non-homestead   base   proportion,   the  current  percentage  and  base
percentage for the assessing unit  and  each  portion  included  in  its
boundaries  and  such  alterations made to such current base proportions
made pursuant to subparagraph (iii) of this paragraph no later than  the
date  on  which it determines adjusted base proportions pursuant to this
section.
(ii) 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 clause one of this
subparagraph by the local base proportion of such class.
(3) Sum the products obtained in clause two of this  subparagraph  and
divide the product for each class by such sum.
(iii)  Notwithstanding  the  provisions  of  subparagraph (ii) of this
paragraph, the current base proportion of either class shall not  exceed
the  adjusted  base  proportion,  base  proportion,  or locally adjusted
proportion, whichever is appropriate, of the immediately preceding  year
by  more  than five percent. Where the computation performed pursuant to
subparagraph (ii) of this paragraph  exceeds  five  percent  for  either
class,  the  current  base  proportion of such class shall be limited to
such five percent increase and such legislative  body  shall  alter  the
current  base  proportions of the remaining class so that the sum of the
current base proportions equals one.
(iv) Notwithstanding any  other  provision  of  law,  in  an  approved
assessing unit in the county of Suffolk and for current base proportions
to  be  determined  by taxes based on such approved assessing unit's two
thousand three - two thousand four, two thousand  four  -  two  thousand
five  and  two  thousand  five  - two thousand six 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, or in the  case  of
the  two thousand five--two thousand six, two thousand six--two thousand
seven, two thousand seven--two thousand eight, two  thousand  eight--two
thousand  nine, two thousand twelve--two thousand thirteen, two thousand
thirteen--two thousand fourteen,  two  thousand  fourteen--two  thousand
fifteen,  two  thousand  fifteen--two  thousand  sixteen,  two  thousand
sixteen--two thousand seventeen, two  thousand  seventeen--two  thousand
eighteen,  two  thousand  eighteen--two  thousand nineteen, two thousand
nineteen--two  thousand  twenty,  two  thousand   twenty--two   thousand
twenty-one,   two  thousand  twenty-one--two  thousand  twenty-two,  two
thousand  twenty-two--two  thousand  twenty-three,  and   two   thousand
twenty-three--two  thousand  twenty-four  assessment rolls, one percent.
Where the  computation  of  current  base  proportions  would  otherwise
produce  such  result,  the  current  base  proportion  of such class or
classes shall be limited to such two percent  or  one  percent  increase
whichever  is  applicable,  and  the  legislative  body of such approved
assessing unit shall alter the current base proportion of  either  class
so that the sum of the current base proportions equals one.
(v)  Notwithstanding  any  other  provision  of  law,  in  an approved
assessing unit in the county of Nassau and for current base  proportions
to  be  determined  by taxes based on such approved assessing unit's two
thousand four 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 of current  base  proportions  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 approved assessing unit shall alter the current
base proportion of either class so that the  sum  of  the  current  base
proportions equals one.
(vi)  Notwithstanding  any  other  provision  of  law,  in an approved
assessing unit in the county of Nassau and for current base  proportions
to  be  determined  by taxes based on such approved assessing unit's two
thousand five 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 of  current  base  proportions  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 approved assessing unit shall alter the current
base proportion of either class so that the  sum  of  the  current  base
proportions equals one.
(vii)  Notwithstanding  any  other  provision  of  law, in an approved
assessing unit in the county of Nassau and for current base  proportions
to  be  determined  by taxes based on such approved 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 of  current  base  proportions  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 approved assessing unit shall alter the current
base proportion of either class so that the  sum  of  the  current  base
proportions equals one.
(viii)  Notwithstanding  any  other  provision  of law, in an approved
assessing unit in the county of Nassau and for current base  proportions
to  be  determined  by taxes based on such approved 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 of current base proportions 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 approved assessing unit shall alter the current
base  proportion  of  either  class  so that the sum of the current base
proportions equals one.
(ix) Notwithstanding any  other  provision  of  law,  in  an  approved
assessing  unit in the town of Colonie, county of Albany and for current
base proportions to be  determined  by  taxes  based  on  such  approved
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 of
current base  proportions  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  approved
assessing  unit  shall alter the current base proportion of either class
so that the sum of the current base proportions equals one.
(x) Notwithstanding  any  other  provision  of  law,  in  an  approved
assessing  unit in the county of Nassau and for current base proportions
to be determined by taxes based on such approved  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 of  current  base  proportions  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 approved assessing unit shall alter the current
base proportion of either class so that the  sum  of  the  current  base
proportions equals one.
(xi)  Notwithstanding  any  other  provision  of  law,  in an approved
assessing unit in the county of Nassau and for current base  proportions

to  be  determined  by taxes based on such approved 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  of  current  base  proportions
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 approved assessing unit shall alter the current
base proportion of either class so that the  sum  of  the  current  base
proportions equals one.
(xii)  Notwithstanding  any  other  provision  of  law, in an approved
assessing unit in the county of Nassau and for current base  proportions
to  be  determined  by taxes based on such approved 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, provided that such approved assessing unit has passed
a local law, ordinance  or  resolution  providing  therefor.  Where  the
computation  of  current  base  proportions 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
approved assessing unit shall  alter  the  current  base  proportion  of
either  class  so  that the sum of the current base proportion of either
class equals one.
(xiii) Notwithstanding any other provision  of  law,  in  an  approved
assessing  unit in the county of Nassau and for current base proportions
to be determined by taxes based on such approved  assessing  unit's  two
thousand  eleven  and  two thousand twelve 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 one percent, provided that such
approved assessing unit has passed a local law, ordinance or  resolution
providing  therefor.  Where  the computation of current base proportions
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 approved assessing unit shall alter the current
base  proportion  of  either  class  so that the sum of the current base
proportions equals one.
(xiv) Notwithstanding any other  provision  of  law,  in  an  approved
assessing  unit in the county of Nassau and for current base proportions
to be determined by taxes based on such approved  assessing  unit's  two
thousand  thirteen  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, provided that such approved assessing unit has  passed
a  local  law,  ordinance  or  resolution  providing therefor. Where the
computation of current base proportions  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
approved  assessing  unit  shall  alter  the  current base proportion of
either class so that the sum of the current base proportions equals one.
(xv) Notwithstanding any  other  provision  of  law,  in  an  approved
assessing  unit in the county of Nassau and for current base proportions
to be determined by taxes based on such approved  assessing  unit's  two
thousand  fourteen  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, provided that such approved assessing unit has  passed

a  local  law,  ordinance  or  resolution  providing therefor. Where the
computation of current base proportions  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
approved assessing unit shall  alter  the  current  base  proportion  of
either class so that the sum of the current base proportions equals one.
(xvi)  Notwithstanding  any  other  provision  of  law, in an approved
assessing unit in the county of Nassau and for current base  proportions
to  be  determined  by taxes based on such approved assessing unit's two
thousand fifteen 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, provided that such approved assessing unit has passed
a local law, ordinance  or  resolution  providing  therefor.  Where  the
computation  of  current  base  proportions 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
approved assessing unit shall  alter  the  current  base  proportion  of
either class so that the sum of the current base proportions equals one.
(xvii)  Notwithstanding  any  other  provision  of law, in an approved
assessing unit in the county of Nassau and for current base  proportions
to  be  determined  by taxes based on such approved assessing unit's two
thousand sixteen 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, provided that such approved assessing unit has passed
a local law, ordinance  or  resolution  providing  therefor.  Where  the
computation  of  current  base  proportions 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
approved assessing unit shall  alter  the  current  base  proportion  of
either class so that the sum of the current base proportions equals one.
(xviii)  Notwithstanding  any  other  provision of law, in an approved
assessing unit in the county of Nassau and for current base  proportions
to  be  determined  by taxes based on such approved assessing unit's two
thousand seventeen 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, provided that such approved assessing unit has passed
a local law, ordinance  or  resolution  providing  therefor.  Where  the
computation  of  current  base  proportions 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
approved assessing unit shall  alter  the  current  base  proportion  of
either class so that the sum of the current base proportions equals one.
(xix)  Notwithstanding  any  other  provision  of  law, in an approved
assessing unit in the town of Orangetown, county  of  Rockland  and  for
current  base  proportions  to  be  determined  by  taxes  based on such
approved assessing unit's two thousand eighteen--two thousand  nineteen,
two  thousand  nineteen--two  thousand  twenty, two thousand twenty--two
thousand twenty-one, two thousand twenty-one--two  thousand  twenty-two,
two  thousand  twenty-two--two  thousand  twenty-three, and two thousand
twenty-three--two thousand twenty-four  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 one percent, provided that such
approved  assessing unit has passed a local law, ordinance or resolution
providing therefor. Where the computation of  current  base  proportions

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 approved assessing unit shall alter the current
base  proportion  of  either  class  so that the sum of the current base
proportions equals one.
* (xx) Notwithstanding any other provision  of  law,  in  an  approved
assessing  unit  in  the  town of Clarkstown, county of Rockland and for
current base proportions  to  be  determined  by  taxes  based  on  such
approved assessing unit's two thousand seventeen--two thousand eighteen,
two thousand eighteen--two thousand nineteen, two thousand nineteen--two
thousand  twenty,  two  thousand  twenty--two  thousand  twenty-one, two
thousand   twenty-one--two    thousand    twenty-two,    two    thousand
twenty-two--two    thousand   twenty-three,   and   the   two   thousand
twenty-three--two thousand twenty-four  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 one percent, provided that such
approved  assessing unit has passed a local law, ordinance or resolution
providing therefor. Where the computation of  current  base  proportions
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 approved assessing unit shall alter the current
base proportion of either class so that the  sum  of  the  current  base
proportions equals one.
* NB There are 2 sbpar (xx)'s
* (xx)  Notwithstanding  any  other  provision  of law, in an approved
assessing unit in the county of Nassau and for current base  proportions
determined by taxes based on such approved assessing unit's two thousand
eighteen 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,  provided  that such approved assessing unit has passed a local
law, ordinance or resolution providing therefor. Where  the  computation
of  current  base  proportions  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 approved
assessing unit shall alter the current base proportion of  either  class
so that the sum of the current base proportions equals one.
* NB There are 2 sbpars (xx)'s
(xxi)  Notwithstanding  any  other  provision  of  law, in an approved
assessing unit in the county of Nassau and for current base  proportions
to  be  determined  by taxes based on such approved assessing unit's two
thousand nineteen 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, provided that such approved assessing unit has passed
a local law, ordinance  or  resolution  providing  therefor.  Where  the
computation  of  current  base  proportions 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
approved assessing unit shall  alter  the  current  base  proportion  of
either class so that the sum of the current base proportions equals one.
(xxii)  Notwithstanding  any  other  provision  of law, in an approved
assessing unit in the county of Nassau and for current base  proportions
to  be  determined  by taxes based on such approved 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, provided that such approved assessing unit has
passed a local law, ordinance or resolution  providing  therefor.  Where
the computation of current base proportions 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
approved  assessing  unit  shall  alter  the  current base proportion of
either class so that the sum of the current base proportions equals one.
(xxiii) Notwithstanding any other provision of  law,  in  an  approved
assessing  unit in the county of Nassau and for current base proportions
to be determined by taxes based on such approved  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, provided that such approved assessing unit has
passed  a  local  law, ordinance or resolution providing therefor. Where
the computation of current base proportions 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
approved assessing unit shall  alter  the  current  base  proportion  of
either class so that the sum of the current base proportions equals one.
(xxiv)  Notwithstanding  any  other  provision  of law, in an approved
assessing unit in the county of Nassau and for current base  proportions
to  be  determined  by taxes based on such approved 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, provided that such approved assessing unit has
passed a local law, ordinance or resolution  providing  therefor.  Where
the computation of current base proportions 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
approved  assessing  unit  shall  alter  the  current base proportion of
either class so that the sum of the current base proportions equals one.
(xxv) Notwithstanding any other  provision  of  law,  in  an  approved
assessing  unit in the county of Nassau and for current base proportions
to be determined by taxes based on such approved  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, provided that such approved assessing unit has
passed  a  local  law, ordinance or resolution providing therefor. Where
the computation of current base proportions 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
approved assessing unit shall  alter  the  current  base  proportion  of
either class so that the sum of the current base proportions equals one.
(b)  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.
(i)  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
approved assessing unit and portion thereof appearing on the first final
assessment  roll  for  which  the  commissioner  has  established  class
equalization rates by the class  equalization  rate  which  was  finally
adopted  by  the  commissioner  for  such  roll.  Provided,  that if the
homestead and non-homestead base proportions have been adjusted  by  the

governing  body of the approved assessing unit so as to reflect physical
or quantity changes occurring after the filing of such final  assessment
roll,  the commissioner shall make the same adjustments to the estimated
market value of each class determined pursuant to this paragraph.
(2)  Determine  the  total  estimated  market  value  of  the approved
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  approved  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 approved assessing unit or portion thereof.
(ii) 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
approved 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  approved
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  approved  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 approved assessing unit or portion thereof.
(c)  Where  there was no taxable real property in a class in a portion
on the base assessment roll, the local base proportion, base percentages
and current percentages for such portion shall be determined as provided
by this paragraph for each tax levy based upon an assessment roll  filed
subsequent to the assessment roll on which such property first appears.
(i)  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.
(ii) The base  percentage  for  each  class  shall  be  determined  as
follows:
(1)  For  the 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 approved 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.
(iii) 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 approved assessing unit shall be
used in lieu thereof.
(d) Adjusted base proportions. No later than five days  subsequent  to
the  filing  of  the  final assessment roll, or thirty days prior to the
last date prescribed by law for the first levy of taxes upon  the  final
assessment  roll,  whichever  is  later,  the  legislative  body of such
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 homestead and
non-homestead base proportions.
(e) Upon determination of the  adjusted  homestead  and  non-homestead
base  proportions,  the  legislative  body  of such assessing unit shall
within five days notify the commissioner, on  forms  prescribed  by  the
commissioner,   of   the   adjusted  homestead  and  non-homestead  base
proportion as computed pursuant to paragraph (c) of this subdivision for
each class applicable to such assessing unit and each portion  contained
therein;  the  assessed  value  of  all  property in each class for such
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
paragraph  (c)  of  this  subdivision  for  such 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 paragraph (c) of this subdivision for such assessing unit
and each portion contained therein.
(f)   The  commissioner  shall  review  such  adjusted  homestead  and
non-homestead base proportions for accuracy  of  its  determination  and
compliance  with  the  provisions  of this subdivision. The commissioner
shall complete its review no later than ninety days after the receipt of
such  adjusted  homestead  and  non-homestead  base   proportions.   The
commissioner   shall  notify  the  legislative  body  of  such  approved
assessing  unit  of  any  adjusted  homestead  and  non-homestead   base
proportions  to  which  it  objects  and the reasons therefor. A hearing
shall  be  conducted  by  the  commissioner  within   ten   days   after
notification  of  such objection. The provisions of section five hundred
twenty-five of this chapter shall apply  so  far  as  practicable  to  a
hearing under this section. After the hearing, if the commissioner finds
that the adjusted homestead and non-homestead base proportions have been
determined  incorrectly,  it  shall direct the local legislative body to
redetermine the adjusted homestead and non-homestead base proportions in
compliance with its findings.
(g) If the legislative body of the approved assessing  unit  discovers
that  a mathematical error was made in the determination of the adjusted
homestead and non-homestead base proportions,  or  is  directed  by  the
commissioner  after  a hearing to redetermine the adjusted homestead and
non-homestead  base  proportions,  it  shall  redetermine  the  adjusted
homestead  and non-homestead 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  homestead   and   non-homestead   base
proportions, upon notice to the commissioner.
(h)  Where  there  is  a  new  portion that did not appear on the base
assessment roll, the local base proportion, base percentages and current
percentages for each class  in  such  portion  shall  be  determined  as
provided  in  paragraph  (c)  of  this  subdivision for a new class in a
portion.
4. Locally-adjusted proportions. (a) In the first year in  which  this
section applies, the governing body of such assessing unit may alter the
homestead  base  proportion of such assessing unit or for any portion by
subtracting the homestead base proportion from  the  initial  percentage
for  the  homestead class and multiplying the difference by ten percent,
twenty percent, twenty-five  percent,  thirty  percent,  forty  percent,
fifty  percent,  sixty  percent,  seventy percent, seventy-five percent,
eighty percent, ninety percent  or  one  hundred  percent;  the  product
thereof  shall  be  added  to the homestead base proportion and such sum
shall be the locally-adjusted homestead proportion, which shall be  used
for all purposes of this section until a new locally adjusted proportion
is  adopted  by  such governing body or until an adjusted homestead base
proportion   is   determined   by   such   governing   body.   Where   a
locally-adjusted  homestead  proportion  is established pursuant to this
paragraph, the locally-adjusted non-homestead proportion shall be  equal
to  the difference between the whole number one and the locally-adjusted
homestead proportion.
(b) In each year after the first year in which  this  section  applies
and   until   an   adjusted   homestead  base  proportion  and  adjusted
non-homestead base proportion are determined by the governing body,  the
governing   body   may   alter   the   homestead   base   proportion  or
locally-adjusted  homestead  proportion,  whichever  was  used  in   the
immediately   preceding   levy,   by  subtracting  such  homestead  base
proportion from the interim  percentage  for  the  homestead  class  and
multiplying  the  difference by ten percent, twenty percent, twenty-five
percent, thirty percent, forty percent, fifty  percent,  sixty  percent,
seventy percent, seventy-five percent, eighty percent, ninety percent or
one  hundred  percent;  the  product  thereof  shall  be  added  to such
proportion  and  such  sum  shall  be  the  locally-adjusted   homestead
proportion, which shall be used for the purposes of this section until a
new  adjusted  homestead  base proportion is determined by the governing
body. Where  a  locally-adjusted  homestead  proportion  is  established
pursuant   to   this   paragraph,   the  locally-adjusted  non-homestead
proportion shall be equal to the difference between the whole number one
and the locally-adjusted homestead proportion.
(c) When the governing body  determines  an  adjusted  homestead  base
proportion   and   an   adjusted   non-homestead  base  proportion,  the
locally-adjusted homestead proportion and locally-adjusted non-homestead
proportion used in the immediately preceding tax levy shall no longer be
used for the purposes of this section. The governing body may alter such
adjusted homestead base proportion of such assessing  unit  or  for  any
portion  by  subtracting such proportion from the current percentage for
the homestead class and  multiplying  the  difference  by  ten  percent,
twenty  percent,  twenty-five  percent,  thirty  percent, forty percent,
fifty percent, sixty percent,  seventy  percent,  seventy-five  percent,
eighty  percent,  ninety  percent  or  one  hundred percent; the product
thereof shall be added to such proportion and  such  sum  shall  be  the

locally-adjusted  homestead  proportion,  which  shall  be  used for the
purposes of this section until a new adjusted homestead base  proportion
is  determined by the governing body. Where a locally-adjusted homestead
proportion    is   established   pursuant   to   this   paragraph,   the
locally-adjusted  non-homestead  proportion  shall  be  equal   to   the
difference  between  the  whole  number  one  and  the  locally-adjusted
homestead proportion.
5. Assessing unit levies. The governing body  of  each  such  approved
assessing  unit  shall,  in  each  year  in  which this section applies,
allocate to the homestead class a share of taxes levied by it  equal  to
the  applicable  homestead  base  proportion,  adjusted  homestead  base
proportion or locally-adjusted homestead proportion  for  the  assessing
unit or portion thereof. The remainder of such levies shall be allocated
to  the non-homestead class utilizing the non-homestead base proportion,
adjusted non-homestead base proportion or locally-adjusted non-homestead
proportion, as appropriate.
6. Levies in school districts  wholly  contained  within  an  approved
assessing  unit and counties which are approved assessing units. (a) The
governing body of any approved assessing unit other than a county, which
has adopted the provisions of this section shall annually certify to the
chief fiscal officer of each school  district  wholly  contained  within
such  assessing  unit  and to the commissioner, the applicable homestead
base proportions and non-homestead base proportions, adjusted  homestead
and   non-homestead   base  proportions  or  locally-adjusted  homestead
proportions  and  locally-adjusted   non-homestead   proportions.   Such
certification  shall  be  made  at  the same time as the delivery of the
assessment roll to such school district.
(b) The governing body of any  approved  assessing  unit  which  is  a
county  and  has  adopted  the provisions of this section shall annually
certify to the chief fiscal officer of such county, to such  officer  of
each  city,  village,  town or school district which levies taxes on its
roll, and to the commissioner, the applicable homestead base  proportion
and  non-homestead base proportion, adjusted homestead and non-homestead
base  proportion  or   locally   adjusted   homestead   proportion   and
locally-adjusted  non-homestead  proportion. Such certification shall be
made at the same time as the delivery of the  assessment  roll  to  such
county, city, village, town, or school district.
(c)  Each  such officer shall allocate, to the homestead class of such
portion, a share of the tax levied on such portion  in  accordance  with
the  other  applicable  provisions  of  law equal to such homestead base
proportion, adjusted  homestead  base  proportion,  or  locally-adjusted
homestead  proportion.  The remainder of such levy shall be allocated to
the non-homestead class utilizing  the  non-homestead  base  proportion,
non-homestead    adjusted    base    proportion,   or   locally-adjusted
non-homestead proportion, as appropriate.
(i) For taxes levied based on  assessment  rolls  completed  prior  to
nineteen  hundred  eighty-nine,  unless a new locally-adjusted homestead
proportion and locally-adjusted non-homestead proportion is certified to
such an officer by such  governing  body,  in  any  year  in  which  the
commissioner  certifies  to  such  an officer an adjusted homestead base
proportion and adjusted  non-homestead  base  proportion,  such  officer
shall   use   such  adjusted  homestead  base  proportion  and  adjusted
non-homestead base  proportion  thereafter  for  the  purposes  of  this
section  until  a  new  adjusted  homestead base proportion and adjusted
non-homestead base proportion are so certified.
(ii) If, in the year nineteen hundred  eighty-nine,  the  commissioner
certifies adjusted homestead base proportions and adjusted non-homestead
base proportions, the governing body of the approved assessing unit may,

for  tax  levies  based  upon  assessment  rolls  completed and filed in
nineteen hundred  eighty-nine  or  nineteen  hundred  ninety,  use  such
adjusted  homestead  and non-homestead base proportions for the purposes
of this paragraph, or alternatively, such body may use the homestead and
non-homestead  base  proportions,  the  locally  adjusted  homestead and
non-homestead proportions or the adjusted  homestead  and  non-homestead
base  proportions,  whichever  is  appropriate, used for the immediately
preceding tax year.
(iii) For taxes levied based on assessment rolls completed  and  filed
in  nineteen  hundred  ninety-one  and thereafter, the officer shall use
such  base  proportions,  adjusted  homestead  and  non-homestead   base
proportions  or locally adjusted homestead and non-homestead proportions
as are certified to him in that year by  the  legislative  body  of  the
approved assessing unit, pursuant to the requirements of this section.
7.  Annual  certification  by  approved assessing units. The governing
body of any approved assessing unit, other than  a  village,  which  has
adopted  the  provisions  of  this section shall certify annually to the
school authorities of each school district which contains such assessing
unit or a portion thereof that the local law adopting the provisions  of
this  section  is  in  effect.  Such  certification  shall set forth the
homestead and non-homestead base proportions established for the  school
district   portion,   the  adjusted  homestead  and  non-homestead  base
proportions  or,  if  locally  adjusted  homestead   and   non-homestead
proportions  have  been  established  for  such  portion,  such  locally
adjusted  homestead  and   non-homestead   proportions,   whichever   is
applicable.  Such  certification  shall  be made at the same time as the
delivery of the current assessment roll to such school district.
8. Placing on or removal from assessment roll. Nothing in this section
shall prevent placing on the assessment roll new property, additions  to
or  improvements of existing property or formerly exempt property or the
full or partial removal from the roll of property  by  reason  of  fire,
demolition, destruction or new exemption.
9.  Rescission.  The  governing body of any approved assessing unit or
eligible non-assessing unit village which has adopted the provisions  of
this section may by local law without referendum, no later than the last
date  prescribed by law for the levy of taxes upon an assessment roll to
which it would otherwise be applicable, determine that the provisions of
this section shall no longer apply  to  any  subsequent  levies  on  its
assessment  roll.  A  copy  of  such  local law shall be provided to the
municipal corporations, bodies and officers receiving  copies  of  local
laws enacted pursuant to subdivision one of this section.
10.  Determination. The determination of inclusion within or exclusion
from the homestead class or non-homestead class  for  purposes  of  this
section  shall  be  subject  to  administrative  and  judicial review as
provided by law for review of assessments.