New York legislation · 2025-2026 General Assembly
New York S10023: Relates to base proportions in assessing units in Nassau and Suffolk counties
Status: Signed into law, September 25, 2026
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.
What the bill says
An act to amend the real property tax law, in relation to certain base adjusted proportions.
From the introduced text, April 22, 2026:
AN ACT to amend the real property tax law, in relation to certain base adjusted proportions THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS: Section 1. Subdivision 1 of section 1803-a of the real property tax law is amended by adding a new paragraph (oo) to read as follows: (OO) NOTWITHSTANDING THE PROVISIONS OF PARAGRAPH (C) OF THIS SUBDIVISION TO THE CONTRARY, IN A SPECIAL ASSESSING UNIT THAT IS NOT A CITY AND FOR CURRENT BASE PROPORTIONS TO BE DETERMINED BY TAXES BASED ON SUCH SPECIAL ASSESSING UNIT'S TWO THOUSAND TWENTY-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 PERFORMED PURSUANT TO PARAGRAPH (B) OF THIS SUBDIVISION 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 SPECIAL ASSESSING UNIT SHALL ALTER THE CURRENT BASE PROPORTION OF ANY OR ALL REMAINING CLASSES SO THAT THE SUM OF THE CURRENT BASE PROPORTIONS EQUALS ONE. § 2. Subparagraph (iv) of paragraph (a) of subdivision 3 of section 1903 of the real property tax law, as amended by chapter …
Sponsors
- Monica Martinez (D, 4) · primary sponsor
Latest actions
- : SIGNED CHAP.306
- : DELIVERED TO GOVERNOR
- : RETURNED TO SENATE
- : PASSED ASSEMBLY
- : ORDERED TO THIRD READING RULES CAL.247
- : SUBSTITUTED FOR A11193
- : REFERRED TO WAYS AND MEANS
- : DELIVERED TO ASSEMBLY
- : PASSED SENATE
- : ADVANCED TO THIRD READING
Votes
- FLOOR Vote (May 28, 2026): 59 yea, 1 nay, passed
- Senate Local Government Committee: COMMITTEE Vote (May 5, 2026): 7 yea, 0 nay, passed
- Local Government Committee Vote (May 5, 2026): 7 yea, 0 nay, passed
Subjects: Real Property Tax Law
Common questions
- What is S10023?
- S10023 is a bill in the New York Legislature (2025-2026 General Assembly): Relates to base proportions in assessing units in Nassau and Suffolk counties.
- What does S10023 do?
- In its own words: An act to amend the real property tax law, in relation to certain base adjusted proportions.
- What is the status of S10023?
- Signed into law as of September 25, 2026. Latest action: SIGNED CHAP.306 (September 25, 2026).
- Who sponsored S10023?
- Monica Martinez (D, 4).
- Where is the official record for S10023?
- On the New York Legislature website: https://www.nysenate.gov/legislation/bills/2025/S10023
Source: official New York record. Tracked by Delilah, AI for legislation across all 50 states and Congress.