New York Assembly Bill A08021

New York 2025-2026 Regular Session

• Introduced: 4/22/25
• Refer: 4/22/25
• Refer: 1/7/26

Caption

Requires the level of assessment for state equalization rates for the Farmingdale union free school district and the Amityville union free school districts which are located in the same town, but in different counties, to be calculated at the same time and on a regular basis.

Summary

A08021 requires the Farmingdale Union Free School District and the Amityville Union Free School District to update and calculate their level of assessment at the same time and on a regular basis for purposes of state equalization rates. The bill applies to districts located in the Town of Babylon in Suffolk County and the Town of Oyster Bay in Nassau County, which are affected because the districts span or are tied to local tax jurisdictions in different counties. The measure is narrowly focused on the timing and coordination of assessment calculations under Articles 16 and 18 of the Real Property Tax Law. It does not change how equalization rates are determined in substance, but it directs that the districts’ assessment updates be synchronized, presumably to improve consistency in school tax administration and related property tax calculations. The bill takes effect immediately.

Impact

This bill would amend the practical administration of New York’s real property tax system as it applies to the Farmingdale and Amityville union free school districts. By requiring coordinated, regular updates to levels of assessment used in state equalization rate calculations, it could affect how school district tax burdens are distributed among property owners in the affected jurisdictions and how county and local tax officials coordinate assessment data. The bill is limited in scope and does not create a statewide change, but it would impose a specific procedural requirement on the named districts under the Real Property Tax Law.

Sentiment

The available record shows no committee transcript or vote history, so there is no documented public debate or recorded opposition in the materials provided. Based on the bill’s narrow, administrative nature, the measure appears to be a technical property-tax coordination bill rather than a controversial policy change. The absence of recorded votes or discussion suggests the bill had not yet generated visible legislative contention at the time of the provided materials.

Contention

No specific points of contention are documented in the provided materials. If concerns were to arise, they would likely center on administrative burden, timing of reassessments, or the fairness of equalization rate calculations for school tax purposes in districts spanning multiple counties. However, no legislator, committee member, or stakeholder position is included here to indicate active disagreement.