New York Senate Bill S09059

New York 2025-2026 Regular Session

• Introduced: 1/28/26
• Refer: 1/28/26

Caption

Relates to limiting the shift between classes of taxable property in the town of Haverstraw, county of Rockland for 2026-2027.

Summary

This bill amends the Real Property Tax Law to adjust a special rule for the town of Haverstraw in Rockland County, an approved assessing unit. It changes the assessment-roll year reference from the 2025-2026 rolls to the 2026-2027 rolls for determining current base proportions among property classes. The practical effect is to limit how much the tax burden can shift between classes of taxable property in Haverstraw. Under the bill, the current base proportion of any class may not rise by more than one percentage point above the prior year’s adjusted base proportion or adjusted proportion, whichever applies, and the local legislative body must make any necessary adjustments so the proportions still total one. The bill takes effect immediately and applies only if the town has adopted a local law, ordinance, or resolution authorizing the limitation.

Impact

The bill makes a targeted amendment to section 1903 of the Real Property Tax Law, preserving and extending a local tax-allocation cap for one assessing unit: the town of Haverstraw. It does not change statewide property tax rules generally, but it updates the operative assessment year and continues a mechanism that constrains inter-class shifts in taxable property proportions for local tax purposes. The affected parties are the town government, local assessors, and property owners in different tax classes who may experience a more limited change in tax share from year to year.

Sentiment

No committee transcripts or recorded votes are available, so there is no direct evidence of debate or opposition in the provided materials. Based on the bill text, the measure appears technical and localized, suggesting a generally administrative or procedural purpose rather than a broad policy dispute. The absence of recorded controversy indicates the bill may have been treated as a narrow adjustment to existing local tax-assessment authority.

Contention

The main point of potential contention is the distribution of the property tax burden among classes of taxable property in Haverstraw. Property owners in classes that might otherwise see a larger increase could favor the cap, while those who would benefit from a larger shift away from their class might oppose it. Another possible issue is that the bill preserves a local option structure, meaning the limitation applies only if the town’s legislative body has enacted the required local authorization, which could raise questions about local control versus uniformity in assessment practice.