New York S 10273: Relates to the determination of adjusted base proportions in special assessing units which are cities

Bill Text

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S10273 Summary:

BILL NOS10273 

&nbsp

SAME ASSAME AS A11234

&nbsp

SPONSORGOUNARDES

&nbsp

COSPNSR

&nbsp

MLTSPNSR

&nbsp

Amd §1803-a, RPT L

&nbsp

Relates to the determination of adjusted base proportions in special assessing units which are cities for fiscal year 2027.

Go to top S10273 Actions:

BILL NOS10273 

&nbsp

05/11/2026REFERRED TO LOCAL GOVERNMENT

05/28/2026COMMITTEE DISCHARGED AND COMMITTED TO RULES

05/28/2026ORDERED TO THIRD READING CAL.1433

06/04/2026SUBSTITUTED BY A11234

&nbspA11234 AMEND= Weprin

&nbsp05/01/2026referred to real property taxation

&nbsp05/19/2026reported referred to ways and means

&nbsp05/28/2026reported referred to rules

&nbsp05/28/2026reported 

&nbsp05/28/2026rules report cal.248

&nbsp05/28/2026ordered to third reading rules cal.248

&nbsp05/29/2026passed assembly

&nbsp05/29/2026delivered to senate

&nbsp05/29/2026REFERRED TO RULES

&nbsp06/04/2026SUBSTITUTED FOR S10273

&nbsp06/04/20263RD READING CAL.1433

&nbsp06/04/2026PASSED SENATE

&nbsp06/04/2026RETURNED TO ASSEMBLY

Go to topS10273 Committee&nbspVotes:

Go to topS10273 Floor&nbspVotes:

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

Go to topS10273 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 10273

 IN SENATE

 May 11, 2026
 ___________

 Introduced by Sen. GOUNARDES -- read twice and ordered printed, and when
 printed to be committed to the Committee on Local Government

 AN ACT to amend the real property tax law, in relation to the determi-
 nation of adjusted base proportions in special assessing units which
 are cities

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

 1 Section 1. Subdivision 1 of section 1803-a of the real property tax
 2 law is amended by adding a new paragraph (oo) to read as follows:
 3 (oo) Notwithstanding the provisions of paragraph (c) of this subdivi-
 4 sion to the contrary, in a special assessing unit which is a city and
 5 for current base proportions to be determined in such special assessing
 6 unit's fiscal year two thousand twenty-seven, the percent increase of
 7 the current base proportion of any class over the adjusted base propor-
 8 tion or adjusted proportions, whichever is appropriate, of the imme-
 9 diately preceding year shall be determined by the local legislative body
 10 of such special assessing unit, provided that such percent increase
 11 shall be no more than five percent, and provided further, that the local
 12 legislative body shall make such determination by December first, two
 13 thousand twenty-six.
 14 § 2. In the event the special assessing unit which is a city has sent
 15 out real property tax bills for its fiscal year 2027 before this act
 16 shall have become a law, the city shall take such actions as are neces-
 17 sary, consistent with applicable state and local law, to effectuate the
 18 provisions of section one of this act, including, but not limited to,
 19 revising the current base proportions and adjusted base proportions,
 20 resetting the real property tax rates and sending amended real property
 21 tax bills. Provided, however, that nothing in this act shall be deemed
 22 to affect the obligation of any taxpayer with respect to the payment of
 23 any installment of real property tax for such fiscal year which was due
 24 and payable prior to the date such amended real property tax bills are
 25 sent; for this purpose, such obligations shall be determined in accord-
 26 ance with the applicable provisions of law that were in effect imme-
 27 diately prior to the effective date of this act, and such city shall be

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD15705-01-6

 S. 10273 2

 1 authorized to determine the date on which amended bills are to be sent
 2 and the installments of real property tax which are to be reflected
 3 therein.
 4 § 3. This act shall take effect immediately.

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