New York A 8605: Authorizes the commissioner of taxation and finance to establish segment special equalization rates for certain school districts

Bill Text

Bill Search and Legislative Information | New York State Assembly 

• 

• 

• 

• 

• 

• 

• 

• 

 Skip to main content 

 New York State Assembly

 Speaker Carl E. Heastie

 --> 
 --> 

 --> 

• 
 Assembly Members 

• 
 Legislative Info 

• 
 Public Hearings 

• 
 Speaker's Press 

• 
 Assembly Reports 

• 
 Committees & More 

• Bill Search Home
• Laws
• Legislative Calendar
• Public Hearing Schedule
• Assembly Calendars
• Assembly Committee Agenda 

 Javascript must be enabled to properly view this page. 

 Bill No.: 

• Summary 
• Actions 
• Committee&nbspVotes 
• Floor&nbspVotes 
• Memo 
• Text 
• LFIN 
• Chamber&nbspVideo/Transcript 
A08605 Summary:

BILL NOA08605A

&nbsp

SAME ASSAME AS S08151-A

&nbsp

SPONSORO'Pharrow

&nbsp

COSPNSR

&nbsp

MLTSPNSR

&nbsp

Amd §1218, RPT L

&nbsp

Authorizes the commissioner of taxation and finance to establish segment special equalization rates starting in fiscal year 2026 for the Amityville Union Free School District and Farmingdale Union Free School District for the segments of the districts in the towns of Babylon and Oyster Bay.

Go to top A08605 Actions:

BILL NOA08605A

&nbsp

05/22/2025referred to real property taxation

01/07/2026referred to real property taxation

02/27/2026amend (t) and recommit to real property taxation

02/27/2026print number 8605a

Go to topA08605 Committee&nbspVotes:

Go to topA08605 Floor&nbspVotes:

There are no Assembly votes for this bill in this legislative session.

Go to topA08605 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 8605--A

 2025-2026 Regular Sessions

 IN ASSEMBLY

 May 22, 2025
 ___________

 Introduced by M. of A. O'PHARROW -- read once and referred to the
 Committee on Real Property Taxation -- recommitted to the Committee on
 Real Property Taxation in accordance with Assembly Rule 3, sec. 2 --
 committee discharged, bill amended, ordered reprinted as amended and
 recommitted to said committee

 AN ACT to amend the real property tax law, in relation to authorizing
 the commissioner of taxation and finance to establish segment special
 equalization rates for certain school districts

 The People of the State of New York, represented in Senate and Assem-
 bly, do enact as follows:

 1 Section 1. Notwithstanding any law, rule or procedure to the contrary,
 2 the commissioner of taxation and finance shall establish segment special
 3 equalization rates starting in fiscal year 2026 for the Amityville Union
 4 Free School District and Farmingdale Union Free School District for the
 5 segments of the districts in the towns of Babylon and Oyster Bay. A
 6 segment special equalization rate shall not be established pursuant to
 7 this act if there would not be at least a two percent change in the
 8 share of the levy of at least one segment of the taxing jurisdiction as
 9 the result of the use of the indicated special equalization rate in
 10 place of the equalization rate which would otherwise be used for
 11 purposes of this apportionment. The segment special equalization rates
 12 calculated pursuant to this act shall be used solely for the apportion-
 13 ment of school taxes.
 14 § 2. Section 1218 of the real property tax law, as amended by section
 15 18 of part W of chapter 56 of the laws of 2010, is amended to read as
 16 follows:
 17 § 1218. Review of final determinations of state board of real property
 18 tax services relating to state equalization rates. A final determination
 19 of the state board of real property tax services relating to state
 20 equalization rates may be reviewed by commencing an action in the appel-
 21 late division of the supreme court in the manner provided by article

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD13043-04-6

 A. 8605--A 2

 1 seventy-eight of the civil practice law and rules upon application of
 2 the county, city, town or village for which the rate or rates were
 3 established. However, any taxing jurisdiction contained within a split
 4 taxing jurisdiction that crosses county lines may commence proceedings
 5 directing a revised state equalization rate for any county, village or
 6 school district contained within the split taxing jurisdiction that
 7 crosses county lines. The standard of review in such a proceeding shall
 8 be as specified in subdivision four of section seventy-eight hundred
 9 three of the civil practice law and rules. Whenever a final order is
 10 issued in such a proceeding directing a revised state equalization rate,
 11 any county, village or school district that used the former rate in the
 12 apportionment of taxes must, upon receipt of such final order, recalcu-
 13 late the levy that used such former rate and credit or debit as appro-
 14 priate its constituent municipalities in its next levy. Any special
 15 franchise assessments that were established using the former rate must,
 16 upon receipt of such final orde