senate Bill S7338

Relates to authorizing the payment of bills without prior audit

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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

  • 13 / May / 2014
    • REFERRED TO LOCAL GOVERNMENT
  • 20 / May / 2014
    • 1ST REPORT CAL.892
  • 21 / May / 2014
    • 2ND REPORT CAL.
  • 28 / May / 2014
    • ADVANCED TO THIRD READING
  • 18 / Jun / 2014
    • SUBSTITUTED BY A9614

Summary

Amends the superstorm Sandy assessment relief act, relating to authorizing the payment of bills without prior audit.

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Bill Details

See Assembly Version of this Bill:
A9614
Versions:
S7338
Legislative Cycle:
2013-2014
Law Section:
Real Property Taxation
Laws Affected:
Amd ยง4, Chap 424 of 2013

Votes

9
0
9
Aye
0
Nay
0
aye with reservations
0
absent
0
excused
0
abstained
show Local Government committee vote details

Sponsor Memo

BILL NUMBER:S7338

TITLE OF BILL: An act to amend the superstorm Sandy assessment relief
act, in relation to authorizing the payment of bills without prior
audit

PURPOSE:

Increases the threshold from $2,500 to $7,500 that a municipal
official empowered to authorize payment of refunds due to those
eligible under the Superstorm Sandy Assessment Relief Act.

SUMMARY OF PROVISIONS:

Section 1 amends paragraph (d) of section 4 of chapter 424 of the laws
of 2013 to increase the threshold from $2,500 to $7,500 that a
municipal official empowered to authorize payment of refunds without
requiring an action of the tax levying body.

JUSTIFICATION:

This legislation will allow the official designated by a municipality
to pay bills to make refunds to individuals filing under the
Superstorm Sandy Assessment Relief Act who are owed in excess of the
current $2,500 maximum allowable under state law. This bill will
prevent unnecessary delays to property owners who would otherwise have
to wait for approval from a municipality's legislative body prior to
receiving a refund in excess of $2,500.

By increasing the threshold to $7,500, most taxpayers eligible for the
Superstorm Sandy Assessment Relief Act will receive their refund in a
timely fashion.

LEGISLATIVE HISTORY:

New bill.

FISCAL IMPLICATIONS:

None to the state.

LOCAL FISCAL IMPLICATIONS:

No further fiscal implication for those communities that opted in to
the Superstorm Sandy Assessment Relief act.

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
________________________________________________________________________

                                  7338

                            I N  S E N A T E

                              May 13, 2014
                               ___________

Introduced  by  Sen.  BOYLE  -- read twice and ordered printed, and when
  printed to be committed to the Committee on Local Government

AN ACT to amend the superstorm Sandy assessment relief act, in  relation
  to authorizing the payment of bills without prior audit

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

  Section 1. Paragraph (d) of section 4 of chapter 424 of  the  laws  of
2013,  constituting  the  superstorm  Sandy  assessment  relief  act, is
amended to read as follows:
  (d) The assessor shall mail written notice  of  such  finding  to  the
property  owner  and  the participating municipality. Where the assessor
finds that the loss in improved value is less than fifty percent or,  if
a  participating  municipality  has elected to provide assessment relief
for real property located within such participating municipality  for  a
lesser  percentage,  is  less than such lesser percentage, or classifies
the loss within a lower  range  than  the  property  owner  believes  is
warranted,  the  property  owner  may file a complaint with the board of
assessment review. Such board shall  reconvene  upon  ten  days  written
notice  to the property owner and assessor to hear the appeal and deter-
mine the matter, and shall mail written notice of its  determination  to
the assessor and property owner. The provisions of article 5 of the real
property tax law shall govern the review process to the extent practica-
ble.  HOWEVER,  FOR  THE  PURPOSES  OF THIS ACT ONLY, AN OFFICIAL WHO IS
EMPOWERED TO AUTHORIZE PAYMENT OF BILLS WITHOUT PRIOR AUDIT BY PARAGRAPH
(A) OF SUBDIVISION 8 OF SECTION 556 OF THE REAL PROPERTY TAX LAW,  SHALL
HAVE  SUCH  POWER  WHEN  THE  RECOMMENDED REFUND IS SEVENTY-FIVE HUNDRED
DOLLARS OR LESS, OR SUCH OTHER SUM NOT TO  EXCEED  SEVENTY-FIVE  HUNDRED
DOLLARS.  For  the purposes of this act only, the applicant may commence
within 30 days of service of a written determination, a proceeding under
title 1 of article 7 of the real property tax law,  or,  if  applicable,
under  title 1-A of article 7 of the real property tax law. Sections 727
and 739 of the real property tax law shall not apply.
  S 2. This act shall take effect immediately.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD15069-01-4

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