Relates to base proportions in assessing units in Nassau and Suffolk counties for 2025--2026.
Summary
This bill amends the Real Property Tax Law to limit year-over-year increases in “current base proportions” used in assessing property taxes in certain Long Island assessing units. For a special assessing unit that is not a city, the bill caps any class’s current base proportion at no more than 1% above the prior year’s adjusted base proportion or adjusted proportion when taxes are based on the 2025 assessment roll. It also requires the local legislative body to rebalance the remaining classes so the proportions still total one.
The bill makes a similar change for approved assessing units in Suffolk County, extending the existing 1% cap to taxes based on the 2025–2026 assessment roll, and it adds a new option for approved assessing units in Nassau County to adopt a 1% cap by local law, ordinance, or resolution. The Nassau provision applies only if the local government affirmatively opts in, and both the Nassau and special assessing unit provisions are set to apply to taxes levied on the 2025 assessment roll. The measure is framed as a targeted property-tax administration change rather than a broad statewide tax overhaul.
Impact
The bill would modify sections 1803-a and 1903 of the Real Property Tax Law, affecting how property tax class shares are calculated in Nassau and Suffolk counties. In practical terms, it restricts how quickly one property class’s share of the tax burden can rise from one year to the next, which can moderate tax shifts among residential, commercial, and other property classes. The law would directly affect local assessing units, county tax administrators, and property owners in the covered jurisdictions, especially those in classes that might otherwise see larger proportional increases.
Sentiment
The available record shows no committee transcript or recorded votes, so there is no documented debate or formal opposition in the materials provided. Based on the bill text, the measure appears to be a technical, locally focused property-tax adjustment intended to provide predictability and limit abrupt changes in tax class proportions. The absence of recorded opposition or amendments in the provided history suggests the bill was presented in a relatively noncontroversial administrative context, though that cannot be confirmed from the record supplied.
Contention
The main policy issue is whether to cap increases in base proportions at 1% and whether that cap should apply automatically or only with local approval. Supporters would likely view the bill as protecting taxpayers from sudden shifts in property-tax burdens and improving stability in assessment calculations. Potential concerns could come from local governments or taxing jurisdictions that prefer more flexibility in reallocating tax burdens among property classes, since the bill constrains annual adjustments and requires rebalancing to keep totals at one. The Nassau provision’s opt-in structure also suggests sensitivity to local control, while Suffolk’s mandatory extension reflects a more prescriptive approach for that county.
Limits the amount of property tax shift between homestead/non-homestead and class share apportionment for local governments within and including Nassau and Suffolk County.
Limits the amount of property tax shift between homestead/non-homestead and class share apportionment for local governments within and including Nassau and Suffolk County.
Limits liability for certain provisions of the labor law for construction accidents in Nassau and Suffolk counties when such accident is elevation-related.
Relates to prevailing wage for those involved in hauling of concrete and asphalt in the counties of Nassau, Putnam, Suffolk, and Westchester, and in the city of New York.
Relates to prevailing wage for those involved in hauling of concrete and asphalt in the counties of Nassau, Putnam, Suffolk, and Westchester, and in the city of New York.