senate Bill S7731

Signed by Governor

Provides that municipalities made coterminous may qualify for certain tax programs

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Bill Status


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

  • 15 / Jun / 2012
    • REFERRED TO RULES
  • 20 / Jun / 2012
    • ORDERED TO THIRD READING CAL.1402
  • 20 / Jun / 2012
    • PASSED SENATE
  • 20 / Jun / 2012
    • DELIVERED TO ASSEMBLY
  • 20 / Jun / 2012
    • REFERRED TO WAYS AND MEANS
  • 21 / Jun / 2012
    • SUBSTITUTED FOR A10738
  • 21 / Jun / 2012
    • ORDERED TO THIRD READING RULES CAL.560
  • 21 / Jun / 2012
    • PASSED ASSEMBLY
  • 21 / Jun / 2012
    • RETURNED TO SENATE
  • 06 / Aug / 2012
    • DELIVERED TO GOVERNOR
  • 17 / Aug / 2012
    • SIGNED CHAP.435
  • 17 / Aug / 2012
    • APPROVAL MEMO.10

Summary

Provides that municipalities made coterminous may qualify for the citizen empowerment tax credit and the local government citizens re-organization empowerment grant program.

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Bill Details

See Assembly Version of this Bill:
A10738
Versions:
S7731
Legislative Cycle:
2011-2012
Law Section:
State Finance Law
Laws Affected:
Amd ยง54, St Fin L

Sponsor Memo

BILL NUMBER:S7731

TITLE OF BILL:
An act
to amend the state finance law, in relation to providing that
municipalities made coterminous may qualify for the citizen empowerment
tax credit and the local government citizens re-organization empowerment
grant program

PURPOSE:
To expand the definition of the term "consolidation" for purposes of
the "citizen empowerment tax credit" and the "local government
citizens re-organization empowerment grant program" to include the
creation of a coterminous village and town government.

SUMMARY OF PROVISIONS:
Section 1. Amends subparagraph (ii) of paragraph p of subdivision 10
of section 54 of the state finance law to include a town, which is
deemed the surviving municipality in a coterminous consolidation of
the borders of a town and village, as an eligible municipality for
the citizen empowerment tax credit. Additionally, the Secretary of
State is authorized to make rules and regulations to implement the
tax credit in circumstances where the secretary determines that a
coterminous consolidation of the borders of town and village will
result in a savings to taxpayers.

Section 2. Amends clause 2 of subparagraph (i) of paragraph q of
subdivision 10 of section 54 of the state finance law to include "the
making of the boundaries of a town and village existing on July
first, two thousand twelve coterminous in a manner which would
qualify the town for a citizen empowerment tax credit" within the
definition of "local government re-organization" for the purposes of
the local government citizens reorganization empowerment grant program.

Section 3. Effective Date.

JUSTIFICATION:
Current law does not include the creation of a coterminous village and
town government within the definition of consolidation for the
purpose of the "citizen empowerment tax credit" or the "local
government citizens reorganization empowerment grant program."
However, this form of consolidation is an option of consolidation of
some services for some municipalities and should not be excluded from
state benefits of consolidation.

LEGISLATIVE HISTORY:
New bill.

FISCAL IMPLICATIONS:
To be determined

EFFECTIVE DATE:
This act shall take effect immediately.

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

                                  7731

                            I N  S E N A T E

                              June 15, 2012
                               ___________

Introduced  by  Sen. BONACIC -- read twice and ordered printed, and when
  printed to be committed to the Committee on Rules

AN ACT to amend the state finance law, in  relation  to  providing  that
  municipalities  made  coterminous may qualify for the citizen empower-
  ment tax credit and  the  local  government  citizens  re-organization
  empowerment grant program

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

  Section 1. Subparagraph (ii) of  paragraph  p  of  subdivision  10  of
section  54  of the state finance law, as amended by section 2 of part K
of chapter 57 of the laws of 2011, is amended to read as follows:
  (ii) Within the annual amounts appropriated therefor, surviving  muni-
cipalities  following  a  consolidation  or  dissolution occurring on or
after the state fiscal year commencing April first, two  thousand  seven
shall  be  awarded  additional  annual aid, starting in the state fiscal
year following the state fiscal year  in  which  such  consolidation  or
dissolution took effect, equal to fifteen percent of the combined amount
of real property taxes levied by all of the municipalities participating
in  the  consolidation  or dissolution in the local fiscal year prior to
the local fiscal year in which such consolidation  or  dissolution  took
effect.  In  instances  of  the dissolution of a village located in more
than one town, such additional  aid  shall  equal  the  sum  of  fifteen
percent of the real property taxes levied by such village in the village
fiscal  year  prior to the village fiscal year in which such dissolution
took effect plus fifteen percent of the average amount of real  property
taxes  levied  by the towns in which the village was located in the town
fiscal year prior to the town fiscal year in which such dissolution took
effect, and shall be divided among such towns based on the percentage of
such village's population that resided in each such town as of the  most
recent  federal  decennial  census.  In no case shall the additional aid
pursuant to this paragraph exceed one million dollars.  Such  additional
aid  shall  be  apportioned and paid to the chief fiscal officer of each
eligible municipality on or before September twenty-fifth of  each  such
state  fiscal  year on audit and warrant of the state comptroller out of

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD16288-01-2

S. 7731                             2

moneys appropriated by the legislature for such purpose to the credit of
the local assistance fund. FOR THE PURPOSES  OF  BEING  ELIGIBLE  FOR  A
CITIZEN  EMPOWERMENT  TAX  CREDIT, IN ADDITION TO ANY OTHER MUNICIPALITY
WHICH  IS ELIGIBLE, A TOWN SHALL BE DEEMED THE SURVIVING MUNICIPALITY IN
THE CASE OF A TOWN AND VILLAGE EXISTING AS OF JULY FIRST,  TWO  THOUSAND
TWELVE,  WHICH THEREAFTER, BUT NOT BEFORE, SHARE A COTERMINOUS BOUNDARY.
IN THE CASE OF A TOWN WHICH QUALIFIES  FOR  A  CITIZEN  EMPOWERMENT  TAX
CREDIT AS A RESULT OF SHARING A COTERMINOUS BOUNDARY WITH A VILLAGE, THE
SECRETARY OF STATE IS AUTHORIZED TO MAKE RULES AND REGULATIONS TO IMPLE-
MENT THE TAX CREDIT IN CIRCUMSTANCES WHERE THE SECRETARY DETERMINES SUCH
COTERMINOUS NATURE WILL RESULT IN SAVINGS TO TAXPAYERS.
  S  2. Clause 2 of subparagraph (i) of paragraph q of subdivision 10 of
section 54 of the state finance law, as added by section 3 of part K  of
chapter 57 of the laws of 2011, is amended to read as follows:
  (2) For the purposes of this paragraph, "local government re-organiza-
tion"  shall mean the consolidation or dissolution of a local government
entity in accordance with article seventeen-A of the  general  municipal
law  OR  THE  MAKING OF THE BOUNDARIES OF A TOWN AND VILLAGE EXISTING ON
JULY FIRST, TWO THOUSAND TWELVE COTERMINOUS  IN  A  MANNER  WHICH  WOULD
QUALIFY THE TOWN FOR A CITIZEN EMPOWERMENT TAX CREDIT.
  S 3. This act shall take effect immediately.

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