senate Bill S1196

Amended

Provides mandate relief to local school districts

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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

  • 09 / Jan / 2013
    • REFERRED TO LOCAL GOVERNMENT
  • 17 / Jun / 2013
    • AMEND AND RECOMMIT TO LOCAL GOVERNMENT
  • 17 / Jun / 2013
    • PRINT NUMBER 1196A
  • 08 / Jan / 2014
    • REFERRED TO LOCAL GOVERNMENT

Summary

Allows schools to pay tax judgements over a period of three years.

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Bill Details

Versions:
S1196
S1196A
Legislative Cycle:
2013-2014
Current Committee:
Senate Local Government
Law Section:
Real Property Tax Law
Laws Affected:
Amd ยง726, RPT L
Versions Introduced in 2011-2012 Legislative Cycle:
S6247

Sponsor Memo

BILL NUMBER:S1196

TITLE OF BILL:
An act
to amend the real property tax law, in relation to
providing mandate relief to local school districts

PURPOSE:
The bill allow school districts to pay back any refund of an
excess assessment within three years of the date of the final order.

SUMMARY OF PROVISIONS:
The bill allows school districts to pay back tax refunds within three
years of the date of any final orders. The bill also allows the
refund to be paid back in multiple installments.

JUSTIFICATION:
Over the last several years, many school districts, have found their
school aid cut but must still find funding to meet all of the
mandates that are placed on school districts. School districts
statewide have been forced to cut vital programs in light of school
aid costs. New York school districts need real mandate relief. This
bill will provide school districts with the ability to pay back any
owed tax refunds over a multi-year period helping to alleviate some
of the financial burden that school districts are now facing.

LEGISLATIVE HISTORY:
New bill.

FISCAL IMPLICATIONS:
Needs to be determined.

EFFECTIVE DATE:
Shall take effect immediately.

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

                                  1196

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                               (PREFILED)

                             January 9, 2013
                               ___________

Introduced  by Sen. CARLUCCI -- 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  providing
  mandate relief to local school districts

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

  Section 1.  Paragraph (c) of subdivision 1 of section 726 of the  real
property  tax  law,  as  amended  by chapter 714 of the laws of 1982, is
amended to read as follows:
  (c) Any final order in a proceeding under article seven of this  chap-
ter, which orders or directs the correction or striking of an assessment
appearing  on  that  portion  of  a city, town or county assessment roll
applicable to a  school  district,  shall  be  binding  on  such  school
district.  Any  amount  of  taxes  of  such  school district at any time
collected upon such assessment in excess of the amount which would  have
been  paid  had  such  assessment been made as determined by such order,
shall be refunded by the school authorities  of  such  school  district,
together  with  interest thereon computed as provided in subdivision two
of this section. Such refund shall be made in accordance with the proce-
dure set forth in this section, provided, however, that application  for
such refund shall be made, by the petitioner or other person paying such
tax,  within  three years after the entry of the final order ordering or
adjudging or determining such assessment to have been excessive, unequal
or unlawful, or that real property was misclassified. The  time  of  the
pendency  of  any  appeal  in any such proceeding or from any such order
shall not be deemed part of such three years.  SUCH REFUND SHALL BE PAID
WITHIN THREE YEARS OF THE DATE OF ANY FINAL ORDER AND  MAY  BE  MADE  IN
MULTIPLE INSTALLMENTS.
  S 2. This act shall take effect immediately.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD05324-01-3

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