senate Bill S2338

Amended

Provides for the inclusion of sales tax revenue shared by a county with the school district in the STAR savings calculation

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Bill Status


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed/Vetoed by Governor
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actions

  • 19 / Jan / 2011
    • REFERRED TO LOCAL GOVERNMENT
  • 04 / Jan / 2012
    • REFERRED TO LOCAL GOVERNMENT
  • 17 / Jan / 2012
    • AMEND AND RECOMMIT TO LOCAL GOVERNMENT
  • 17 / Jan / 2012
    • PRINT NUMBER 2338A

Summary

Provides for the inclusion of sales tax revenue shared by a county with the school district in the STAR savings calculation.

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Bill Details

Versions:
S2338
S2338A
Legislative Cycle:
2011-2012
Current Committee:
Senate Local Government
Law Section:
Real Property Tax Law
Laws Affected:
Amd ยง1306-a, RPT L
Versions Introduced in 2009-2010 Legislative Cycle:
S2641

Sponsor Memo

BILL NUMBER:S2338

TITLE OF BILL:
An act
to amend the real property tax law, in relation to school tax relief
program (STAR) savings
calculation

PURPOSE OF THE BILL:
To give equal STAR relief to homeowners who pay
their school taxes in part through sales tax revenue

SUMMARY OF SPECIFIC PROVISIONS:
This bill amends subdivision 2 of
section 1306-a of the Real Property Tax Law by adding a new section
(b) which provides that STAR tax savings shall be calculated to
include any sales tax revenue shared by a county with a school
district.
Any such sales tax revenue shall be added to each residential tax
parcel eligible for STAR exemption in its pro rata percentage as an
additional tax levy, prior to calculating the STAR tax savings. The
first sentence of existing subdivision 2 is lettered as (a) and the
second sentence in existing subdivision 2 is lettered as (c).

JUSTIFICATION:
There are currently five counties that
share sales tax
revenues with their school districts. In effect, each resident is
paying part of his or her school taxes through sales taxes. Current
STAR law considers only the school taxes paid on the real property
tax bill in calculating the STAR rebate, unfairly reducing the STAR
and Senior STAR rebates to residents in these counties. This bill
would add the sales taxes paid to school districts into the amount
used to calculate the STAR savings.

PRIOR LEGISLATIVE HISTORY:
2010 - S.2641/A.4844 -- LOCAL GOV'T/Real Propeliy
2008 - S.2333-A/A.6485-A -- FINANCE/Real Property Taxation
2007 - S.2333/A.6485 -- FINANCE/Real Property Taxation

FISCAL IMPLICATIONS:
To be determined.

EFFECTIVE DATE:
This act shall take effect immediately and apply to
real propel1y taxes levied for fiscal years commencing on or after
January 1, 2012.

view bill text
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                  2338

                       2011-2012 Regular Sessions

                            I N  S E N A T E

                            January 19, 2011
                               ___________

Introduced  by Sens. RANZENHOFER, ALESI, DeFRANCISCO, MAZIARZ, ROBACH --
  read twice and ordered printed, and when printed to  be  committed  to
  the Committee on Local Government

AN  ACT  to  amend  the real property tax law, in relation to school tax
  relief program (STAR) savings calculation

  THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section  1.  Subdivision  2 of section 1306-a of the real property tax
law, as added by section 16 of part B of chapter  389  of  the  laws  of
1997, is amended to read as follows:
  2.  Tax  savings.  (A)  The  tax savings for each parcel receiving the
exemption authorized by section four hundred twenty-five of this chapter
shall be computed by subtracting the amount actually levied against  the
parcel  from  the  amount  that  would  have  been levied if not for the
exemption.
  (B) FOR PURPOSES OF THIS SUBDIVISION, TAX SAVINGS SHALL BE  CALCULATED
TO  INCLUDE  ANY  SALES  TAX  REVENUE  SHARED  BY A COUNTY WITH A SCHOOL
DISTRICT. SUCH SALES TAX REVENUE SHALL BE ADDED  ON  A  PRO  RATA  BASIS
EQUAL  TO  THE  PERCENTAGE THAT EACH PARCEL RECEIVING AN EXEMPTION IS TO
THE ENTIRE TAX LEVY, AS AN ADDITIONAL TAX LEVY, PRIOR TO CALCULATING THE
SAVINGS.
  (C) A statement shall then be placed on the tax bill for the parcel in
substantially the following form: "Your tax savings this year  resulting
from the New York state school tax relief (STAR) program is $_______."
  S  2.  This  act shall take effect immediately and shall apply to real
property taxes levied for fiscal years commencing on and  after  January
1, 2012.


 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD02333-01-1

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