New York Senate Bill S09060

New York 2025-2026 Regular Session

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

Caption

Extends limitations on the shift between classes of taxable property in the town of Clarkstown, county of Rockland for an additional year for 2026-2027.

Summary

This bill amends the Real Property Tax Law to extend, for one additional assessment year, a special limitation on how much the tax burden may shift between classes of taxable property in the Town of Clarkstown, Rockland County. Under the bill, for the 2026-2027 assessment roll, the current base proportion of any property class in the approved assessing unit may not increase by more than 1 percent over the immediately preceding year’s adjusted base proportion or adjusted proportion, as applicable, if the town has adopted the required local law, ordinance, or resolution. The measure continues an existing local tax-cap style rule that has already applied to prior assessment rolls in Clarkstown, including 2017-2018 through 2025-2026. If the calculation of proportions would otherwise exceed the 1 percent limit, the legislative body of the assessing unit must adjust the class proportions so they sum to one. The bill takes effect immediately and is narrowly targeted to one town rather than changing statewide property tax rules generally.

Impact

The bill would amend section 1903 of the Real Property Tax Law to add the 2026-2027 assessment roll to the list of years covered by Clarkstown’s special limitation on shifts between classes of taxable property. Its practical effect is to constrain how rapidly the tax share can move among property classes in the town’s approved assessing unit, affecting local tax apportionment for homeowners, businesses, and other property owners in Clarkstown. It does not create a new statewide program, but it extends an existing local option authorized under state law.

Sentiment

Based on the bill text and the absence of recorded debate or votes in the provided materials, the measure appears to be a routine local tax extension with no documented controversy in the available record. The structure of the bill suggests it is intended to preserve existing tax stability in Clarkstown for another year, which typically indicates support from local stakeholders seeking predictability in property taxation.

Contention

The main policy issue is the continued limitation on shifts between property classes, which can affect how much tax burden is borne by different classes of property owners. Potentially affected parties include residential taxpayers, commercial property owners, and local officials responsible for setting and adjusting base proportions. No specific opposition, amendments, or committee concerns are provided, so any contention would likely center on the fairness of maintaining the 1 percent cap and the local discretion required to implement it.