senate Bill S6576

Relates to the enforcement of taxes in certain school districts

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Sponsor

Bill Status


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

  • 07 / Feb / 2014
    • REFERRED TO LOCAL GOVERNMENT

Summary

Relates to the enforcement of taxes in certain school districts.

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Bill Details

See Assembly Version of this Bill:
A1405
Versions:
S6576
Legislative Cycle:
2013-2014
Current Committee:
Senate Local Government
Law Section:
Real Property Tax Law
Laws Affected:
Amd ยง1330, RPT L
Versions Introduced in Previous Legislative Cycles:
2011-2012: A3469, A3469
2009-2010: A8120, A8120

Sponsor Memo

BILL NUMBER:S6576

TITLE OF BILL: An act to amend the real property tax law, in relation
to the enforcement of taxes in certain school districts

PURPOSE:

This bill amends the Real Property Tax Law to provide that the county
shall pay fifty percent of the unpaid school taxes. The State
Comptroller shall at the same time pay the other fifty percent. The
county treasurer shall, on the first day of each and every month
thereafter for the next eleven months, pay to the State Comptroller an
amount equal to one-eleventh of the amount paid by the state so that
the State is fully repaid by March 1st of the following year.

SUMMARY OF SPECIFIC PROVISIONS:

Section 1 amends paragraph (a) of subdivision 4 of section 1330 of the
Real Property Tax Law to provide that the county treasurer shall pay
fifty percent of the amount of unpaid taxes. The State Comptroller
shall at the same time pay the other fifty-percent. Section 1 also
adds a new paragraph (b) which provides that the county treasurer
shall on the first day of each and every month thereafter for the next
eleven months, pay to the State Comptroller an amount equal to
one-eleventh of the amount paid by the state so that the state is
fully repaid by March first of the following year.

Section 2 provides that this act shall take effect immediately.

JUSTIFICATION:

Counties are experiencing great difficulties with their cash flow when
having to make the schools whole for returned unpaid school taxes. By
sharing the burden with the State and continuing to collect on the
unpaid taxes, the counties will be in a better cash flow position and
the State will be repaid within eleven months.

LEGISLATIVE HISTORY:

New Bill.

FISCAL IMPLICATIONS:

Minimal.

EFFECTIVE DATE:

Shall take effect immediately.

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

                                  6576

                            I N  S E N A T E

                            February 7, 2014
                               ___________

Introduced  by  Sen. RITCHIE -- 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  the  enforce-
  ment of taxes in certain school districts

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

  Section 1. Subdivision 4 of section 1330 of the real property tax law,
as amended by chapter 350 of the laws of 1978, is  amended  to  read  as
follows:
  4. (A) The county treasurer shall, on or before the first day of April
following  the  receipt  of the statement and certificate as provided in
subdivision two of this section, pay to the officer charged by law  with
the  custody  of  school district moneys, FIFTY PERCENT OF the amount of
returned unpaid school taxes, not including the  amount  of  taxes  paid
pursuant  to  section  thirteen  hundred  forty-two  of  this  [chapter]
ARTICLE.  THE STATE COMPTROLLER SHALL AT THE SAME  TIME  PAY  THE  OTHER
FIFTY PERCENT OF THE AMOUNT OF RETURNED UNPAID SCHOOL TAXES, NOT INCLUD-
ING  THE  AMOUNT  OF  TAXES  PAID  PURSUANT  TO SECTION THIRTEEN HUNDRED
FORTY-TWO OF THIS ARTICLE.
  (B) THE COUNTY TREASURER SHALL, ON THE FIRST DAY  OF  EACH  AND  EVERY
MONTH  THEREAFTER  FOR  THE  NEXT  ELEVEN MONTHS, PAY TO THE STATE COMP-
TROLLER AN AMOUNT EQUAL TO ONE-ELEVENTH OF THE AMOUNT PAID BY THE  STATE
SO THAT THE STATE IS FULLY REPAID BY MARCH FIRST OF THE FOLLOWING YEAR.
  S 2. This act shall take effect immediately.




 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD02658-01-3

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