New York Assembly Bill A10184

New York 2025-2026 Regular Session

• Introduced: 2/12/26
• Refer: 2/12/26
• Report Pass: 5/5/26
• Refer: 5/5/26
• Report Pass: 5/12/26
• Refer: 5/12/26
• Report Pass: 5/14/26
• Engrossed: 5/14/26
• Refer: 5/14/26
• Engrossed: 6/4/26

Caption

Limiting the shift between classes of taxable property in the town of Haverstraw, county of Rockland

Summary

A10184 amends the Real Property Tax Law to extend and modify a local property tax equalization rule for the town of Haverstraw in Rockland County. For the town’s approved assessing unit, the bill limits how much the current base proportion of any property class may increase from one year to the next, capping the increase at 1 percent over the immediately preceding year’s adjusted base proportion or adjusted proportion, as applicable. The measure applies to current base proportions determined using the 2026–2027 assessment rolls, and it requires the local legislative body to make any necessary adjustments so the class proportions still total 1. The bill is a targeted local tax administration change rather than a statewide policy shift. It amends a prior 2025 enactment to update the assessment-roll years covered and preserve a constraint on class-to-class tax burden movement within Haverstraw. In practical terms, it affects how property tax shares are allocated among classes of taxable property in that town, potentially moderating sudden increases in the tax burden borne by one class relative to another. The general sentiment reflected in the available legislative history is favorable. The Assembly Real Property Taxation Committee advanced the bill unanimously, with 9 yeas and 0 nays, and the bill ultimately passed the Senate. That voting pattern suggests broad support for the measure as a technical or locally tailored adjustment to the property tax system. There is little evidence of substantive controversy in the provided materials. Because the bill is narrowly focused on one assessing unit in one town, any contention would likely center on local property tax fairness, the distribution of tax burdens among property classes, and whether the 1 percent cap appropriately balances stability against the need to reflect changing assessments. No specific opposition or competing arguments are included in the transcript materials provided.

Impact

The bill amends section 1903 of the Real Property Tax Law to continue a special rule for an approved assessing unit in the town of Haverstraw, Rockland County. It limits annual increases in current base proportions for property classes to no more than 1 percent over the prior year for taxes based on the 2026–2027 assessment rolls, provided the local government adopts the required local law, ordinance, or resolution. The local legislative body must adjust proportions as needed so the total remains equal to 1. The practical effect is to constrain shifts in tax burden between property classes within that town.

Sentiment

The available legislative record indicates strong support and little opposition. The Assembly Real Property Taxation Committee reported the bill favorably and unanimously, and the bill later passed the Senate. The absence of recorded dissent or committee debate suggests the measure was viewed as a routine, locally targeted property tax adjustment rather than a controversial policy change.

Contention

No explicit points of contention appear in the provided transcripts or vote history. Any likely debate would concern the fairness and fiscal effects of limiting shifts between property classes, especially whether the 1 percent cap protects taxpayers from abrupt changes or instead constrains the town’s ability to align tax shares with updated assessments. Because the bill applies only to Haverstraw, any disagreement would most likely come from local taxpayers, assessors, or municipal officials affected by the distribution of the property tax burden.