N.Y. Real Property Tax Law § 1903: Homestead base proportion and non-homestead base proportion

§ 1903. Homestead base proportion and non-homestead base proportion.

1. Adoption. (a) The governing body of any approved assessing unit

except a county may adopt the provisions of this section by local law

without referendum provided however, that the local law is enacted no

later than sixty days prior to the completion of the tentative

assessment roll to which it is applicable. Upon such enactment the

provisions of this section shall be applicable to taxes levied on all

final assessment rolls thereafter filed and shall apply to the levy of

taxes on all real property in such approved assessing unit by such

governing body and, where such approved assessing unit is not a village,

by each school district wholly contained within such approved assessing

unit. Upon enacting a local law pursuant to this paragraph, the

governing body of a city or town shall provide a copy of such local law

to the school authorities of each school district located wholly or

partially within such city or town and the county director of real

property tax services. The governing body of a town shall also provide

a copy of such local law to the governing body of each eligible

non-assessing unit village. The governing body of a village shall

provide a copy of such local law to the county director of real property

tax services. Notwithstanding the foregoing, the school authorities of

any school district wholly contained within an approved assessing unit

may by resolution provide that the provisions of this article shall not

apply to the levy of school taxes in such school district. In such case,

school taxes shall be levied as otherwise provided by law.

(b) Whenever a county assessing unit becomes an approved assessing

unit the governing body of such county may adopt, in the manner provided

by paragraph (a) of this subdivision, the provisions of this section

which shall be applicable to taxes levied on all final assessment rolls

thereafter filed and shall apply to the levy of taxes on all real

property in such county by such governing body and by each city,

village, town and school district wholly within such approved assessing

unit. A copy of such local law shall be filed with the governing body of

each such city, village, town and school district.

(c) The governing body of an eligible non-assessing unit village may

adopt the provisions of this section by enacting a local law without

referendum no later than thirty days prior to the last date provided by

law for the completion and filing of the tentative assessment roll by

the town in which the village is located or, where such village is

located within a town which has in effect a local law adopted pursuant

to this subdivision, not later than ninety days prior to the last date

provided by law for the levy of village taxes. Upon such enactment, the

governing body of such village shall have all the powers and duties

conferred by this section on the governing body of an approved assessing

unit and the provisions of this section shall apply to all village taxes

levied following the final completion and filing of such town assessment

roll or, where the village is located within a town which has in effect

a local law adopted pursuant to this subdivision, to all village taxes

levied following adoption of a local law pursuant to this paragraph,

until such time as such local law is rescinded as provided in

subdivision nine of this section. A copy of such local law shall be

filed with the town assessor and the county director of real property

tax services.

2. Determination of proportions. (a) (i) The governing body of each

assessing unit which has adopted the provisions of this section shall in

the first year in which this section shall apply, establish a homestead

base proportion and a non-homestead base proportion for the approved

assessing unit and for each portion thereof.

(ii) The governing body of a recertified approved assessing unit which

at the time of such recertification has in effect a local law enacted

pursuant to subdivision one of this section may by local law reestablish

the homestead base proportion and non-homestead base proportion for the

assessing unit and each portion thereof. Homestead and non-homestead

base proportions established pursuant to this subparagraph shall

supersede the homestead and non-homestead base proportions, locally

adjusted proportions or adjusted base proportions used for the

immediately preceding tax levy. The local law authorized by this

subparagraph may be enacted in any year not later than thirty days prior

to the last date provided by law for the completion of the final

assessment roll. Copies of such local law shall be provided to the

county director of real property tax services and the commissioner.

(iii) For assessment rolls completed in nineteen hundred ninety-one

and thereafter, up to and including the assessment roll upon which the

base percentage will be computed pursuant to subdivision five of this

section, in each year following the first year in which this section

shall apply to an assessing unit which has adopted its provisions, the

governing body of such assessing unit shall adjust the homestead base

proportion and the non-homestead base proportion to reflect the addition

to the assessment roll of new property, additions to or improvements of

existing property or formerly exempt property or the full or partial

removal from the assessment roll of property by reason of fire,

demolition, destruction or new exemption or any change in the class

designation of any parcel of real property subsequent to the taxable

status date of the latest final assessment roll which has been finally

adopted. The base proportions so adjusted shall be known as the

homestead base proportion and the non-homestead base proportion.

(iv) Except as provided in paragraph (b) of this subdivision and

subdivision four of this section, in any year prior to nineteen hundred

eighty-nine in which the commissioner certifies to such governing body

adjusted homestead base proportions and adjusted non-homestead base

proportions, such governing body shall use such adjusted homestead base

proportion and adjusted non-homestead base proportion thereafter for the

purposes of this section until new adjusted homestead base proportions

and adjusted non-homestead base proportions are so certified to it.

(b) If, in the year nineteen hundred eighty-nine, the commissioner

certifies to such governing body adjusted homestead base proportions and

adjusted non-homestead base proportions, such governing body may, for

tax levies based upon assessment rolls completed and filed in nineteen

hundred eighty-nine or nineteen hundred ninety, use such adjusted

homestead base proportion and adjusted non-homestead base proportion

thereafter for the purposes of this section, or alternatively, it may

use the homestead and non-homestead base proportions, the adjusted

homestead and non-homestead base proportions or the locally adjusted

homestead and non-homestead proportions, whichever are appropriate, used

for the immediately preceding tax year.

3. Adjusted base proportions for assessment rolls completed in

nineteen hundred ninety-one or thereafter.

(a) Current base proportions. (i) For each tax levy based upon the

implementation roll and each subsequent roll, the legislative body of

each approved assessing unit shall determine the current homestead and

non-homestead base proportion, the current percentage and base

percentage for the assessing unit and each portion included in its

boundaries and such alterations made to such current base proportions

made pursuant to subparagraph (iii) of this paragraph no later than the

date on which it determines adjusted base proportions pursuant to this

section.

(ii) The current base proportion shall be determined pursuant to the

following formula: (1) Divide the current percentage of each class by

the base percentage of such class.

(2) For each such class, multiply the result from clause one of this

subparagraph by the local base proportion of such class.

(3) Sum the products obtained in clause two of this subparagraph and

divide the product for each class by such sum.

(iii) Notwithstanding the provisions of subparagraph (ii) of this

paragraph, the current base proportion of either class shall not exceed

the adjusted base proportion, base proportion, or locally adjusted

proportion, whichever is appropriate, of the immediately preceding year

by more than five percent. Where the computation performed pursuant to

subparagraph (ii) of this paragraph exceeds five percent for either

class, the current base proportion of such class shall be limited to

such five percent increase and such legislative body shall alter the

current base proportions of the remaining class so that the sum of the

current base proportions equals one.

(iv) Notwithstanding any other provision of law, in an approved

assessing unit in the county of Suffolk and for current base proportions

to be determined by taxes based on such approved assessing unit's two

thousand three - two thousand four, two thousand four - two thousand

five and two thousand five - two thousand six assessment rolls, the

current base proportion of any class shall not exceed the adjusted base

proportion or adjusted proportion, whichever is appropriate, of the

immediately preceding year by more than two percent, or in the case of

the two thousand five--two thousand six, two thousand six--two thousand

seven, two thousand seven--two thousand eight, two thousand eight--two

thousand nine, two thousand twelve--two thousand thirteen, two thousand

thirteen--two thousand fourteen, two thousand fourteen--two thousand

fifteen, two thousand fifteen--two thousand sixteen, two thousand

sixteen--two thousand seventeen, two thousand seventeen--two thousand

eighteen, two thousand eighteen--two thousand nineteen, two thousand

nineteen--two thousand twenty, two thousand twenty--two thousand

twenty-one, two thousand twenty-one--two thousand twenty-two, two

thousand twenty-two--two thousand twenty-three, two thousand

twenty-three--two thousand twenty-four, two thousand twenty-four--two

thousand twenty-five, and two thousand twenty-five--two thousand

twenty-six assessment rolls, one percent. Where the computation of

current base proportions would otherwise produce such result, the

current base proportion of such class or classes shall be limited to

such two percent or one percent increase whichever is applicable, and

the legislative body of such approved assessing unit shall alter the

current base proportion of either class so that the sum of the current

base proportions equals one.

(v) Notwithstanding any other provision of law, in an approved

assessing unit in the county of Nassau and for current base proportions

to be determined by taxes based on such approved assessing unit's two

thousand four assessment roll, the current base proportion of any class

shall not exceed the adjusted base proportion or adjusted proportion,

whichever is appropriate, of the immediately preceding year by more than

one percent. Where the computation of current base proportions would

otherwise produce such result, the current base proportion of such class

or classes shall be limited to such one percent increase and the

legislative body of such approved assessing unit shall alter the current

base proportion of either class so that the sum of the current base

proportions equals one.

(vi) Notwithstanding any other provision of law, in an approved

assessing unit in the county of Nassau and for current base proportions

to be determined by taxes based on such approved assessing unit's two

thousand five assessment roll, the current base proportion of any class

shall not exceed the adjusted base proportion or adjusted proportion,

whichever is appropriate, of the immediately preceding year by more than

one percent. Where the computation of current base proportions would

otherwise produce such result, the current base proportion of such class

or classes shall be limited to such one percent increase and the

legislative body of such approved assessing unit shall alter the current

base proportion of either class so that the sum of the current base

proportions equals one.

(vii) Notwithstanding any other provision of law, in an approved

assessing unit in the county of Nassau and for current base proportions

to be determined by taxes based on such approved assessing unit's two

thousand six assessment roll, the current base proportion of any class

shall not exceed the adjusted base proportion or adjusted proportion,

whichever is appropriate, of the immediately preceding year by more than

one percent. Where the computation of current base proportions would

otherwise produce such result, the current base proportion of such class

or classes shall be limited to such one percent increase and the

legislative body of such approved assessing unit shall alter the current

base proportion of either class so that the sum of the current base

proportions equals one.

(viii) Notwithstanding any other provision of law, in an approved

assessing unit in the county of Nassau and for current base proportions

to be determined by taxes based on such approved assessing unit's two

thousand seven assessment roll, the current base proportion of any class

shall not exceed the adjusted base proportion or adjusted proportion,

whichever is appropriate, of the immediately preceding year by more than

one percent. Where the computation of current base proportions would

otherwise produce such result, the current base proportion of such class

or classes shall be limited to such one percent increase and the

legislative body of such approved assessing unit shall alter the current

base proportion of either class so that the sum of the current base

proportions equals one.

(ix) Notwithstanding any other provision of law, in an approved

assessing unit in the town of Colonie, county of Albany and for current

base proportions to be determined by taxes based on such approved

assessing unit's two thousand seven assessment roll, the current base

proportion of any class shall not exceed the adjusted base proportion or

adjusted proportion, whichever is appropriate, of the immediately

preceding year by more than one percent. Where the computation of

current base proportions would otherwise produce such result, the

current base proportion of such class or classes shall be limited to

such one percent increase and the legislative body of such approved

assessing unit shall alter the current base proportion of either class

so that the sum of the current base proportions equals one.

(x) Notwithstanding any other provision of law, in an approved

assessing unit in the county of Nassau and for current base proportions

to be determined by taxes based on such approved assessing unit's two

thousand eight assessment roll, the current base proportion of any class

shall not exceed the adjusted base proportion or adjusted proportion,

whichever is appropriate, of the immediately preceding year by more than

one percent. Where the computation of current base proportions would

otherwise produce such result, the current base proportion of such class

or classes shall be limited to such one percent increase and the

legislative body of such approved assessing unit shall alter the current

base proportion of either class so that the sum of the current base

proportions equals one.

(xi) Notwithstanding any other provision of law, in an approved

assessing unit in the county of Nassau and for current base proportions

to be determined by taxes based on such approved assessing unit's two

thousand nine assessment roll, the current base proportion of any class

shall not exceed the adjusted base proportion or adjusted proportion,

whichever is appropriate, of the immediately preceding year, by more

than one percent. Where the computation of current base proportions

would otherwise produce such result, the current base proportion of such

class or classes shall be limited to such one percent increase and the

legislative body of such approved assessing unit shall alter the current

base proportion of either class so that the sum of the current base

proportions equals one.

(xii) Notwithstanding any other provision of law, in an approved

assessing unit in the county of Nassau and for current base proportions

to be determined by taxes based on such approved assessing unit's two

thousand ten assessment roll, the current base proportion of any class

shall not exceed the adjusted base proportion or adjusted proportion,

whichever is appropriate, of the immediately preceding year, by more

than one percent, provided that such approved assessing unit has passed

a local law, ordinance or resolution providing therefor. Where the

computation of current base proportions would otherwise produce such

result, the current base proportion of such class or classes shall be

limited to such one percent increase and the legislative body of such

approved assessing unit shall alter the current base proportion of

either class so that the sum of the current base proportion of either

class equals one.

(xiii) Notwithstanding any other provision of law, in an approved

assessing unit in the county of Nassau and for current base proportions

to be determined by taxes based on such approved assessing unit's two

thousand eleven and two thousand twelve assessment rolls, the current

base proportion of any class shall not exceed the adjusted base

proportion or adjusted proportion, whichever is appropriate, of the

immediately preceding year, by more than one percent, provided that such

approved assessing unit has passed a local law, ordinance or resolution

providing therefor. Where the computation of current base proportions

would otherwise produce such result, the current base proportion of such

class or classes shall be limited to such one percent increase and the

legislative body of such approved assessing unit shall alter the current

base proportion of either class so that the sum of the current base

proportions equals one.

(xiv) Notwithstanding any other provision of law, in an approved

assessing unit in the county of Nassau and for current base proportions

to be determined by taxes based on such approved assessing unit's two

thousand thirteen roll, the current base proportion of any class shall

not exceed the adjusted base proportion or adjusted proportion,

whichever is appropriate, of the immediately preceding year, by more

than one percent, provided that such approved assessing unit has passed

a local law, ordinance or resolution providing therefor. Where the

computation of current base proportions would otherwise produce such

result, the current base proportion of such class or classes shall be

limited to such one percent increase and the legislative body of such

approved assessing unit shall alter the current base proportion of

either class so that the sum of the current base proportions equals one.

(xv) Notwithstanding any other provision of law, in an approved

assessing unit in the county of Nassau and for current base proportions

to be determined by taxes based on such approved assessing unit's two

thousand fourteen roll, the current base proportion of any class shall

not exceed the adjusted base proportion or adjusted proportion,

whichever is appropriate, of the immediately preceding year, by more

than one percent, provided that such approved assessing unit has passed

a local law, ordinance or resolution providing therefor. Where the

computation of current base proportions would otherwise produce such

result, the current base proportion of such class or classes shall be

limited to such one percent increase and the legislative body of such

approved assessing unit shall alter the current base proportion of

either class so that the sum of the current base proportions equals one.

(xvi) Notwithstanding any other provision of law, in an approved

assessing unit in the county of Nassau and for current base proportions

to be determined by taxes based on such approved assessing unit's two

thousand fifteen roll, the current base proportion of any class shall

not exceed the adjusted base proportion or adjusted proportion,

whichever is appropriate, of the immediately preceding year, by more

than one percent, provided that such approved assessing unit has passed

a local law, ordinance or resolution providing therefor. Where the

computation of current base proportions would otherwise produce such

result, the current base proportion of such class or classes shall be

limited to such one percent increase and the legislative body of such

approved assessing unit shall alter the current base proportion of

either class so that the sum of the current base proportions equals one.

(xvii) Notwithstanding any other provision of law, in an approved

assessing unit in the county of Nassau and for current base proportions

to be determined by taxes based on such approved assessing unit's two

thousand sixteen roll, the current base proportion of any class shall

not exceed the adjusted base proportion or adjusted proportion,

whichever is appropriate, of the immediately preceding year, by more

than one percent, provided that such approved assessing unit has passed

a local law, ordinance or resolution providing therefor. Where the

computation of current base proportions would otherwise produce such

result, the current base proportion of such class or classes shall be

limited to such one percent increase and the legislative body of such

approved assessing unit shall alter the current base proportion of

either class so that the sum of the current base proportions equals one.

(xviii) Notwithstanding any other provision of law, in an approved

assessing unit in the county of Nassau and for current base proportions

to be determined by taxes based on such approved assessing unit's two

thousand seventeen roll, the current base proportion of any class shall

not exceed the adjusted base proportion or adjusted proportion,

whichever is appropriate, of the immediately preceding year, by more

than one percent, provided that such approved assessing unit has passed

a local law, ordinance or resolution providing therefor. Where the

computation of current base proportions would otherwise produce such

result, the current base proportion of such class or classes shall be

limited to such one percent increase and the legislative body of such

approved assessing unit shall alter the current base proportion of

either class so that the sum of the current base proportions equals one.

(xix) Notwithstanding any other provision of law, in an approved

assessing unit in the town of Orangetown, county of Rockland and for

current base proportions to be determined by taxes based on such

approved assessing unit's two thousand eighteen--two thousand nineteen,

two thousand nineteen--two thousand twenty, two thousand twenty--two

thousand twenty-one, two thousand twenty-one--two thousand twenty-two,

two thousand twenty-two--two thousand twenty-three, two thousand

twenty-three--two thousand twenty-four, two thousand twenty-four--two

thousand twenty-five, and two thousand twenty-five--two thousand

twenty-six assessment rolls, the current base proportion of any class

shall not exceed the adjusted base proportion or adjusted proportion,

whichever is appropriate, of the immediately preceding year, by more

than one percent, provided that such approved assessing unit has passed

a local law, ordinance or resolution providing therefor. Where the

computation of current base proportions would otherwise produce such

result, the current base proportion of such class or classes shall be

limited to such one percent increase and the legislative body of such

approved assessing unit shall alter the current base proportion of

either class so that the sum of the current base proportions equals one.

* (xx) Notwithstanding any other provision of law, in an approved

assessing unit in the town of Clarkstown, county of Rockland and for

current base proportions to be determined by taxes based on such

approved assessing unit's two thousand seventeen--two thousand eighteen,

two thousand eighteen--two thousand nineteen, two thousand nineteen--two

thousand twenty, two thousand twenty--two thousand twenty-one, two

thousand twenty-one--two thousand twenty-two, two thousand

twenty-two--two thousand twenty-three, the two thousand

twenty-three--two thousand twenty-four, two thousand twenty-four--two

thousand twenty-five, two thousand twenty-five--two thousand twenty-six,

and two thousand twenty-six--two thousand twenty-seven assessment rolls,

the current base proportion of any class shall not exceed the adjusted

base proportion or adjusted proportion, whichever is appropriate, of the

immediately preceding year, by more than one percent, provided that such

approved assessing unit has passed a local law, ordinance or resolution

providing therefor. Where the computation of current base proportions

would otherwise produce such result, the current base proportion of such

class or classes shall be limited to such one percent increase and the

legislative body of such approved assessing unit shall alter the current

base proportion of either class so that the sum of the current base

proportions equals one.

* NB There are 2 sbpar (xx)'s

* (xx) Notwithstanding any other provision of law, in an approved

assessing unit in the county of Nassau and for current base proportions

determined by taxes based on such approved assessing unit's two thousand

eighteen roll, the current base proportion of any class shall not exceed

the adjusted base proportion or adjusted proportion, whichever is

appropriate, of the immediately preceding year, by more than one

percent, provided that such approved assessing unit has passed a local

law, ordinance or resolution providing therefor. Where the computation

of current base proportions would otherwise produce such result, the

current base proportion of such class or classes shall be limited to

such one percent increase and the legislative body of such approved

assessing unit shall alter the current base proportion of either class

so that the sum of the current base proportions equals one.

* NB There are 2 sbpars (xx)'s

(xxi) Notwithstanding any other provision of law, in an approved

assessing unit in the county of Nassau and for current base proportions

to be determined by taxes based on such approved assessing unit's two

thousand nineteen roll, the current base proportion of any class shall

not exceed the adjusted base proportion or adjusted proportion,

whichever is appropriate, of the immediately preceding year, by more

than one percent, provided that such approved assessing unit has passed

a local law, ordinance or resolution providing therefor. Where the

computation of current base proportions would otherwise produce such

result, the current base proportion of such class or classes shall be

limited to such one percent increase and the legislative body of such

approved assessing unit shall alter the current base proportion of

either class so that the sum of the current base proportions equals one.

(xxii) Notwithstanding any other provision of law, in an approved

assessing unit in the county of Nassau and for current base proportions

to be determined by taxes based on such approved assessing unit's two

thousand twenty assessment roll, the current base proportion of any

class shall not exceed the adjusted base proportion or adjusted

proportion, whichever is appropriate, of the immediately preceding year,

by more than one percent, provided that such approved assessing unit has

passed a local law, ordinance or resolution providing therefor. Where

the computation of current base proportions would otherwise produce such

result, the current base proportion of such class or classes shall be

limited to such one percent increase and the legislative body of such

approved assessing unit shall alter the current base proportion of

either class so that the sum of the current base proportions equals one.

(xxiii) Notwithstanding any other provision of law, in an approved

assessing unit in the county of Nassau and for current base proportions

to be determined by taxes based on such approved assessing unit's two

thousand twenty-one assessment roll, the current base proportion of any

class shall not exceed the adjusted base proportion or adjusted

proportion, whichever is appropriate, of the immediately preceding year,

by more than one percent, provided that such approved assessing unit has

passed a local law, ordinance or resolution providing therefor. Where

the computation of current base proportions would otherwise produce such

result, the current base proportion of such class or classes shall be

limited to such one percent increase and the legislative body of such

approved assessing unit shall alter the current base proportion of

either class so that the sum of the current base proportions equals one.

(xxiv) Notwithstanding any other provision of law, in an approved

assessing unit in the county of Nassau and for current base proportions

to be determined by taxes based on such approved assessing unit's two

thousand twenty-two assessment roll, the current base proportion of any

class shall not exceed the adjusted base proportion or adjusted

proportion, whichever is appropriate, of the immediately preceding year,

by more than one percent, provided that such approved assessing unit has

passed a local law, ordinance or resolution providing therefor. Where

the computation of current base proportions would otherwise produce such

result, the current base proportion of such class or classes shall be

limited to such one percent increase and the legislative body of such

approved assessing unit shall alter the current base proportion of

either class so that the sum of the current base proportions equals one.

(xxv) Notwithstanding any other provision of law, in an approved

assessing unit in the county of Nassau and for current base proportions

to be determined by taxes based on such approved assessing unit's two

thousand twenty-three assessment roll, the current base proportion of

any class shall not exceed the adjusted base proportion or adjusted

proportion, whichever is appropriate, of the immediately preceding year,

by more than one percent, provided that such approved assessing unit has

passed a local law, ordinance or resolution providing therefor. Where

the computation of current base proportions would otherwise produce such

result, the current base proportion of such class or classes shall be

limited to such one percent increase and the legislative body of such

approved assessing unit shall alter the current base proportion of

either class so that the sum of the current base proportions equals one.

(xxvi) Notwithstanding any other provision of law, in an approved

assessing unit in the county of Nassau and for current base proportions

to be determined by taxes based on such approved assessing unit's two

thousand twenty-four assessment roll, the current base proportion of any

class shall not exceed the adjusted base proportion or adjusted

proportion, whichever is appropriate, of the immediately preceding year,

by more than one percent, provided that such approved assessing unit has

passed a local law, ordinance or resolution providing therefor. Where

the computation of current base proportions would otherwise produce such

result, the current base proportion of such class or classes shall be

limited to such one percent increase and the legislative body of such

approved assessing unit shall alter the current base proportion of

either class so that the sum of the current base proportions equals one.

* (xxvii) Notwithstanding any other provision of law, in an approved

assessing unit in the county of Nassau and for current base proportions

to be determined by taxes based on such approved assessing unit's two

thousand twenty-five assessment roll, the current base proportion of any

class shall not exceed the adjusted base proportion or adjusted

proportion, whichever is appropriate, of the immediately preceding year,

by more than one percent, provided that such approved assessing unit has

passed a local law, ordinance or resolution providing therefor. Where

the computation of current base proportions would otherwise produce such

result, the current base proportion of such class or classes shall be

limited to such one percent increase and the legislative body of such

approved assessing unit shall alter the current base proportion of

either class so that the sum of the current base proportions equals one.

* NB There are 2 (xxvii)'s

* (xxvii) Notwithstanding any other provision of law, in an approved

assessing unit in the town of Haverstraw, county of Rockland and for

current base proportions to be determined by taxes based on such

approved assessing unit's two thousand twenty-five--two thousand

twenty-six assessment rolls, the current base proportion of any class

shall not exceed the adjusted base proportion or adjusted proportion,

whichever is appropriate, of the immediately preceding year, by more

than one percent, provided that such approved assessing unit has passed

a local law, ordinance or resolution providing therefor. Where the

computation of current base proportions would otherwise produce such

result, the current base proportion of such class or classes shall be

limited to such one percent increase and the legislative body of such

approved assessing unit shall alter the current base proportion of

either class so that the sum of the current base proportions equals one.

* NB There are 2 (xxvii)'s

(b) For the purposes of this section, the base percentage and the

current percentage of each class and for each portion shall be computed

pursuant to this subdivision.

(i) Base percentage. The base percentage for each class for each

assessing unit and portion thereof shall be determined as follows:

(1) Determine the estimated market value of each class by dividing the

taxable assessed value of the real property in each class in the

approved assessing unit and portion thereof appearing on the first final

assessment roll for which the commissioner has established class

equalization rates by the class equalization rate which was finally

adopted by the commissioner for such roll. Provided, that if the

homestead and non-homestead base proportions have been adjusted by the

governing body of the approved assessing unit so as to reflect physical

or quantity changes occurring after the filing of such final assessment

roll, the commissioner shall make the same adjustments to the estimated

market value of each class determined pursuant to this paragraph.

(2) Determine the total estimated market value of the approved

assessing unit or portion thereof by summing the estimated market value

of each class.

(3) Divide the estimated market value for each class by the total

estimated market value of the approved assessing unit or portion

thereof.

Such quotient, as expressed as a percentage to at least four places to

the right of the decimal point, shall be the base percentage of each

class for such approved assessing unit or portion thereof.

(ii) Current percentage. The current percentage for each class for

each assessing unit and portion thereof shall be determined as follows:

(1) Determine the estimated market value of each class by dividing the

taxable assessed value of the real property in each class in the

approved assessing unit and portion thereof appearing on the latest

final assessment roll for which class equalization rates have been

finally adopted by the commissioner by the class equalization rate which

was finally adopted by the commissioner.

(2) Determine the total estimated market value of the approved

assessing unit or portion thereof by summing the estimated market value

of each class.

(3) Divide the estimated market value for each class by the total

estimated market value of the approved assessing unit or portion

thereof.

Such quotient, as expressed as a percentage to at least four places to

the right of the decimal point, shall be the current percentage of each

class for such approved assessing unit or portion thereof.

(c) Where there was no taxable real property in a class in a portion

on the base assessment roll, the local base proportion, base percentages

and current percentages for such portion shall be determined as provided

by this paragraph for each tax levy based upon an assessment roll filed

subsequent to the assessment roll on which such property first appears.

(i) The local base proportions shall be the adjusted proportions or

adjusted base proportions, whichever are appropriate, determined

pursuant to this section for the assessment roll on which such property

first appears.

(ii) The base percentage for each class shall be determined as

follows:

(1) For the class other than the class appearing for the first time,

determine the estimated market value by dividing the taxable assessed

value of the real property in the class in the portion on the final

assessment roll on which the new class first appeared by the class

equalization rate determined for such class in such portion on such

roll.

(2) For the class appearing for the first time, determine the

estimated market value of such class by dividing the taxable assessed

value of the real property in such class on the final assessment roll on

which such class first appeared by the class equalization rate

determined for such class in the approved assessing unit on such final

assessment roll.

(3) Determine the total estimated market value of the portion by

summing the estimated market value of each class.

(4) Divide the estimated market value for each class by the total

estimated market value of the portion. Such quotient, as expressed as a

percentage to at least four places to the right of the decimal point,

shall be the base percentage of each class for such portion.

(iii) Current percentages shall be determined as otherwise provided by

this section, except that until the commissioner can determine a class

equalization rate for the new class in such portion, the class

equalization rate for the class in the approved assessing unit shall be

used in lieu thereof.

(d) Adjusted base proportions. No later than five days subsequent to

the filing of the final assessment roll, or thirty days prior to the

last date prescribed by law for the first levy of taxes upon the final

assessment roll, whichever is later, the legislative body of such

assessing unit shall adjust such current base proportions to reflect the

addition to the assessment roll of new property, additions to or

improvements of existing property or formerly exempt property or the

full or partial removal from the assessment roll of property by reason

of fire, demolition, destruction or new exemption or any change in the

class designation of any parcel of real property subsequent to the

taxable status date of the latest final assessment roll for which class

equalization rates have been finally adopted. The current base

proportions so adjusted shall be known as the adjusted homestead and

non-homestead base proportions.

(e) Upon determination of the adjusted homestead and non-homestead

base proportions, the legislative body of such assessing unit shall

within five days notify the commissioner, on forms prescribed by the

commissioner, of the adjusted homestead and non-homestead base

proportion as computed pursuant to paragraph (c) of this subdivision for

each class applicable to such assessing unit and each portion contained

therein; the assessed value of all property in each class for such

assessing unit and each portion contained therein; the net change in

assessed value for each class on the assessment roll resulting from the

additions to or removals from the assessment roll referred to in

paragraph (c) of this subdivision for such assessing unit and each

portion contained therein; and the net change in assessed value for each

class on the assessment roll resulting from changes other than those

referred to in paragraph (c) of this subdivision for such assessing unit

and each portion contained therein.

(f) The commissioner shall review such adjusted homestead and

non-homestead base proportions for accuracy of its determination and

compliance with the provisions of this subdivision. The commissioner

shall complete its review no later than ninety days after the receipt of

such adjusted homestead and non-homestead base proportions. The

commissioner shall notify the legislative body of such approved

assessing unit of any adjusted homestead and non-homestead base

proportions to which it objects and the reasons therefor. A hearing

shall be conducted by the commissioner within ten days after

notification of such objection. The provisions of section five hundred

twenty-five of this chapter shall apply so far as practicable to a

hearing under this section. After the hearing, if the commissioner finds

that the adjusted homestead and non-homestead base proportions have been

determined incorrectly, it shall direct the local legislative body to

redetermine the adjusted homestead and non-homestead base proportions in

compliance with its findings.

(g) If the legislative body of the approved assessing unit discovers

that a mathematical error was made in the determination of the adjusted

homestead and non-homestead base proportions, or is directed by the

commissioner after a hearing to redetermine the adjusted homestead and

non-homestead base proportions, it shall redetermine the adjusted

homestead and non-homestead base proportions prior to the levy of taxes

for that fiscal year. If the redetermination cannot be made prior to the

extension of taxes for that fiscal year, the tax levying body shall

adjust the tax levy for the ensuing fiscal year to account for the

improper apportionment of taxes which resulted from the error in the

determination of the adjusted homestead and non-homestead base

proportions, upon notice to the commissioner.

(h) Where there is a new portion that did not appear on the base

assessment roll, the local base proportion, base percentages and current

percentages for each class in such portion shall be determined as

provided in paragraph (c) of this subdivision for a new class in a

portion.

4. Locally-adjusted proportions. (a) In the first year in which this

section applies, the governing body of such assessing unit may alter the

homestead base proportion of such assessing unit or for any portion by

subtracting the homestead base proportion from the initial percentage

for the homestead class and multiplying the difference by ten percent,

twenty percent, twenty-five percent, thirty percent, forty percent,

fifty percent, sixty percent, seventy percent, seventy-five percent,

eighty percent, ninety percent or one hundred percent; the product

thereof shall be added to the homestead base proportion and such sum

shall be the locally-adjusted homestead proportion, which shall be used

for all purposes of this section until a new locally adjusted proportion

is adopted by such governing body or until an adjusted homestead base

proportion is determined by such governing body. Where a

locally-adjusted homestead proportion is established pursuant to this

paragraph, the locally-adjusted non-homestead proportion shall be equal

to the difference between the whole number one and the locally-adjusted

homestead proportion.

(b) In each year after the first year in which this section applies

and until an adjusted homestead base proportion and adjusted

non-homestead base proportion are determined by the governing body, the

governing body may alter the homestead base proportion or

locally-adjusted homestead proportion, whichever was used in the

immediately preceding levy, by subtracting such homestead base

proportion from the interim percentage for the homestead class and

multiplying the difference by ten percent, twenty percent, twenty-five

percent, thirty percent, forty percent, fifty percent, sixty percent,

seventy percent, seventy-five percent, eighty percent, ninety percent or

one hundred percent; the product thereof shall be added to such

proportion and such sum shall be the locally-adjusted homestead

proportion, which shall be used for the purposes of this section until a

new adjusted homestead base proportion is determined by the governing

body. Where a locally-adjusted homestead proportion is established

pursuant to this paragraph, the locally-adjusted non-homestead

proportion shall be equal to the difference between the whole number one

and the locally-adjusted homestead proportion.

(c) When the governing body determines an adjusted homestead base

proportion and an adjusted non-homestead base proportion, the

locally-adjusted homestead proportion and locally-adjusted non-homestead

proportion used in the immediately preceding tax levy shall no longer be

used for the purposes of this section. The governing body may alter such

adjusted homestead base proportion of such assessing unit or for any

portion by subtracting such proportion from the current percentage for

the homestead class and multiplying the difference by ten percent,

twenty percent, twenty-five percent, thirty percent, forty percent,

fifty percent, sixty percent, seventy percent, seventy-five percent,

eighty percent, ninety percent or one hundred percent; the product

thereof shall be added to such proportion and such sum shall be the

locally-adjusted homestead proportion, which shall be used for the

purposes of this section until a new adjusted homestead base proportion

is determined by the governing body. Where a locally-adjusted homestead

proportion is established pursuant to this paragraph, the

locally-adjusted non-homestead proportion shall be equal to the

difference between the whole number one and the locally-adjusted

homestead proportion.

5. Assessing unit levies. The governing body of each such approved

assessing unit shall, in each year in which this section applies,

allocate to the homestead class a share of taxes levied by it equal to

the applicable homestead base proportion, adjusted homestead base

proportion or locally-adjusted homestead proportion for the assessing

unit or portion thereof. The remainder of such levies shall be allocated

to the non-homestead class utilizing the non-homestead base proportion,

adjusted non-homestead base proportion or locally-adjusted non-homestead

proportion, as appropriate.

6. Levies in school districts wholly contained within an approved

assessing unit and counties which are approved assessing units. (a) The

governing body of any approved assessing unit other than a county, which

has adopted the provisions of this section shall annually certify to the

chief fiscal officer of each school district wholly contained within

such assessing unit and to the commissioner, the applicable homestead

base proportions and non-homestead base proportions, adjusted homestead

and non-homestead base proportions or locally-adjusted homestead

proportions and locally-adjusted non-homestead proportions. Such

certification shall be made at the same time as the delivery of the

assessment roll to such school district.

(b) The governing body of any approved assessing unit which is a

county and has adopted the provisions of this section shall annually

certify to the chief fiscal officer of such county, to such officer of

each city, village, town or school district which levies taxes on its

roll, and to the commissioner, the applicable homestead base proportion

and non-homestead base proportion, adjusted homestead and non-homestead

base proportion or locally adjusted homestead proportion and

locally-adjusted non-homestead proportion. Such certification shall be

made at the same time as the delivery of the assessment roll to such

county, city, village, town, or school district.

(c) Each such officer shall allocate, to the homestead class of such

portion, a share of the tax levied on such portion in accordance with

the other applicable provisions of law equal to such homestead base

proportion, adjusted homestead base proportion, or locally-adjusted

homestead proportion. The remainder of such levy shall be allocated to

the non-homestead class utilizing the non-homestead base proportion,

non-homestead adjusted base proportion, or locally-adjusted

non-homestead proportion, as appropriate.

(i) For taxes levied based on assessment rolls completed prior to

nineteen hundred eighty-nine, unless a new locally-adjusted homestead

proportion and locally-adjusted non-homestead proportion is certified to

such an officer by such governing body, in any year in which the

commissioner certifies to such an officer an adjusted homestead base

proportion and adjusted non-homestead base proportion, such officer

shall use such adjusted homestead base proportion and adjusted

non-homestead base proportion thereafter for the purposes of this

section until a new adjusted homestead base proportion and adjusted

non-homestead base proportion are so certified.

(ii) If, in the year nineteen hundred eighty-nine, the commissioner

certifies adjusted homestead base proportions and adjusted non-homestead

base proportions, the governing body of the approved assessing unit may,

for tax levies based upon assessment rolls completed and filed in

nineteen hundred eighty-nine or nineteen hundred ninety, use such

adjusted homestead and non-homestead base proportions for the purposes

of this paragraph, or alternatively, such body may use the homestead and

non-homestead base proportions, the locally adjusted homestead and

non-homestead proportions or the adjusted homestead and non-homestead

base proportions, whichever is appropriate, used for the immediately

preceding tax year.

(iii) For taxes levied based on assessment rolls completed and filed

in nineteen hundred ninety-one and thereafter, the officer shall use

such base proportions, adjusted homestead and non-homestead base

proportions or locally adjusted homestead and non-homestead proportions

as are certified to him in that year by the legislative body of the

approved assessing unit, pursuant to the requirements of this section.

7. Annual certification by approved assessing units. The governing

body of any approved assessing unit, other than a village, which has

adopted the provisions of this section shall certify annually to the

school authorities of each school district which contains such assessing

unit or a portion thereof that the local law adopting the provisions of

this section is in effect. Such certification shall set forth the

homestead and non-homestead base proportions established for the school

district portion, the adjusted homestead and non-homestead base

proportions or, if locally adjusted homestead and non-homestead

proportions have been established for such portion, such locally

adjusted homestead and non-homestead proportions, whichever is

applicable. Such certification shall be made at the same time as the

delivery of the current assessment roll to such school district.

8. Placing on or removal from assessment roll. Nothing in this section

shall prevent placing on the assessment roll new property, additions to

or improvements of existing property or formerly exempt property or the

full or partial removal from the roll of property by reason of fire,

demolition, destruction or new exemption.

9. Rescission. The governing body of any approved assessing unit or

eligible non-assessing unit village which has adopted the provisions of

this section may by local law without referendum, no later than the last

date prescribed by law for the levy of taxes upon an assessment roll to

which it would otherwise be applicable, determine that the provisions of

this section shall no longer apply to any subsequent levies on its

assessment roll. A copy of such local law shall be provided to the

municipal corporations, bodies and officers receiving copies of local

laws enacted pursuant to subdivision one of this section.

10. Determination. The determination of inclusion within or exclusion

from the homestead class or non-homestead class for purposes of this

section shall be subject to administrative and judicial review as

provided by law for review of assessments.