NY S08909

Extends the tax class shift limitation in Clarkstown, Rockland County through the 2024-2025 assessment roll (previously limited through 2023-2024)

Maintains the existing restriction that the current base proportion of any property class cannot increase by more than 1 percent compared to the prior year's adjusted proportion

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 class proportions so they total 100 percent when the one percent cap is reached

Takes effect immediately upon enactment