New York 2025-2026 Regular Session

New York Senate Bill S10023

Introduced
4/22/26  

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 implications of S10023 on state tax laws include potential constraints on local governments' ability to adjust property tax rates. By capping the increase in property tax proportions to no more than one percent for certain assessment classes, the bill seeks to protect taxpayers from sudden spikes in tax liability due to revaluation or changing property values. This could help mitigate the financial burden on residents, especially in times of economic instability or fluctuating property markets, promoting longer-term fiscal stability in affected regions.

Summary

Bill S10023 proposes amendments to the real property tax law specifically targeting the assessment and taxation procedures applicable to local governments in Nassau and Suffolk counties. The bill limits the adjustment of property tax proportions for both homestead and non-homestead properties, ensuring that any changes in assessed values for different classes of property do not exceed certain thresholds. This aims to create a more stable and predictable tax environment for residents and property owners within these counties. The emphasis is on maintaining tax equity and fairness for all classes of property owners.

Contention

However, the legislation may face criticism from those who argue it restricts local control over tax policy. Opponents may contend that such limitations hinder local governments' ability to respond effectively to unique economic conditions or changing needs within their communities. There is concern that this could lead to inequities in funding public services, as some areas with faster growth might be unable to adjust taxes accordingly to meet increasing demands. Proponents of the bill argue that the framework promotes fairness and stability, balancing local needs with broader economic considerations.

Companion Bills

NY A11193

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 A11193

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

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