New York 2025-2026 Regular Session

New York Assembly Bill A11193

Introduced
5/1/26  

Caption

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.

Impact

The introduction of Bill A11193 is anticipated to have significant implications for property tax regulations in Nassau and Suffolk counties. By imposing a limit on how much one classification's tax burden can change in relation to the other, the bill aims to prevent drastic fluctuations in tax liability for residents and businesses. This stability is intended to contribute to effective local government planning and budgeting, ultimately supporting community needs without unexpected financial burdens on taxpayers. The requirement that adjustments must be legislated further emphasizes local control over property tax management.

Summary

Bill A11193 aims to amend the real property tax law regarding the apportionment of property taxes between homestead and non-homestead properties. Specifically, the bill limits the shifts in property tax responsibility between these two categories. It applies to special assessing units that are not cities and seeks to maintain stability in property tax rates for local governments in Nassau and Suffolk counties. This legislative change is crucial for municipalities, as it seeks to provide a balanced approach in managing property taxes while still allowing local governments to fund essential services.

Contention

While the intent of Bill A11193 is to stabilize property tax shifts, there may be contention surrounding its implementation. Critics could argue that such constraints may hinder local governments' ability to respond flexibly to changing fiscal conditions or emergencies. Additionally, stakeholders who prioritize aggressive reforms in property taxation may view the limitations imposed by the bill as an impediment to achieving more comprehensive tax equity. Local elected officials and communities will likely engage in discussions to balance the benefits of predictability against the need for responsive governance.

Companion Bills

NY S10023

Same As 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.

Previously Filed As

NY S10023

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.

NY A10184

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

NY S09059

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

NY A10158

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.

NY S09060

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.

NY A10162

Extends limitations on the shift between classes of taxable property in the town of Orangetown, County of Rockland for the 2026--2027 assessment rolls.

NY S09058

Extends limitations on the shift between classes of taxable property in the town of Orangetown, County of Rockland for the 2026--2027 assessment rolls.

NY A08568

Relates to base proportions in assessing units in Nassau and Suffolk counties for 2025--2026.

NY S08297

Relates to base proportions in assessing units in Nassau and Suffolk counties for 2025--2026.

NY H0201

Elimination of Non-school Property Tax for Homesteads

Similar Bills

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MO SB1023

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MO HB2755

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MO SB919

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