NY A07399

Extends the property tax assessment class shift limitation in the town of Clarkstown, Rockland County to include the 2023-2024 assessment roll.

Limits the current base proportion of any property class to no more than a 1 percent increase compared to the adjusted base proportion from the immediately preceding year.

Applies to approved assessing units in Clarkstown that have passed a local law, ordinance, or resolution authorizing the limitation.

Requires the legislative body to adjust current base proportions of property classes so their sum equals one if the 1 percent cap would otherwise be exceeded.

Takes effect immediately upon enactment.