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Assembly Actions -
Lowercase Senate Actions - UPPERCASE |
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| Jun 01, 2010 |
referred to ways and means |
Assembly Bill A11314
2009-2010 Legislative Session
Relates to restrictions on eligibility to receive awards and loans, the definition of income for TAP awards, scholarships for academic excellence; repealer
download bill text pdfSponsored By
There are no sponsors of this bill.
Archive: Last Bill Status - In Assembly Committee
- Introduced
-
- In Committee Assembly
- In Committee Senate
-
- On Floor Calendar Assembly
- On Floor Calendar Senate
-
- Passed Assembly
- Passed Senate
- Delivered to Governor
- Signed By Governor
Actions
2009-A11314 (ACTIVE) - Details
- Current Committee:
- Assembly Ways And Means
- Law Section:
- Education Law
- Laws Affected:
- Rpld & add §661 sub 6 ¶¶b & c, amd §§663, 670-b & 669-d, Ed L; amd §§529 & 169, Exec L; amd §79-b, Nav L; rpld §§201, 210, 212, 214 & 324, amd RPT L, generally; amd §§15, 22, 170, 171, 171-o, 697 & 1564, rpld §606 sub§ (e) ¶12, Tax L
2009-A11314 (ACTIVE) - Summary
Relates to restrictions on eligibility to receive awards and loans, the definition of income for TAP awards, scholarships for academic excellence, and the NYS math and science teaching incentive program; relates to expenditures made by OCFS and certain authorized reimbursement rates; merges the state office of real property services and the state board of real property services into the department of taxation and finance.
2009-A11314 (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K
________________________________________________________________________
11314
I N A S S E M B L Y
June 1, 2010
___________
Introduced by COMMITTEE ON RULES -- (at request of the Governor) -- read
once and referred to the Committee on Ways and Means
AN ACT to amend the education law, in relation to restrictions on eligi-
bility to receive awards and loans; in relation to the definition of
income for purposes of tuition assistance program awards and in
relation to the scholarship for academic excellence and New York state
math and science teaching incentive program; and to repeal certain
provisions of such law relating to restrictions on eligibility to
receive awards and loans (Part A); to amend the executive law, in
relation to reimbursement for expenditures made by the office of chil-
dren and family services and providing for the repeal of such
provisions upon expiration thereof (Part B); to amend the navigation
law, in relation to the authorized reimbursement rate paid to govern-
mental entities (Part C); and to amend the executive law, the real
property tax law, and the tax law, in relation to merging the state
office of real property services and the state board of real property
services into the department of taxation and finance; and to repeal
certain provisions of the real property tax law and the tax law relat-
ing thereto (Part D)
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. This act enacts into law major components of legislation
which are necessary to implement the state fiscal plan for the 2009-2010
state fiscal year. Each component is wholly contained within a Part
identified as Parts A through D. The effective date for each particular
provision contained within such Part is set forth in the last section of
such Part. Any provision in any section contained within a Part, includ-
ing the effective date of the Part, which makes reference to a section
"of this act", when used in connection with that particular component,
shall be deemed to mean and refer to the corresponding section of the
Part in which it is found. Section three of this act sets forth the
general effective date of this act.
PART A
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD12255-03-0
A. 11314 2
Section 1. Paragraphs b and c of subdivision 6 of section 661 of the
education law are REPEALED and two new paragraphs b and c are added to
read as follows:
B. A STUDENT WHO IS IN DEFAULT ON A STUDENT LOAN MADE UNDER ANY STAT-
UTORY NEW YORK STATE OR FEDERAL EDUCATION LOAN PROGRAM SHALL BE INELIGI-
BLE TO RECEIVE ANY AWARD OR LOAN PURSUANT TO THIS ARTICLE UNTIL THE
STUDENT CURES THE DEFAULT STATUS PURSUANT TO APPLICABLE LAW AND REGU-
LATION.
C. A STUDENT WHO HAS FAILED TO COMPLY WITH THE TERMS OF ANY SERVICE
CONDITION IMPOSED BY AN AWARD MADE PURSUANT TO THIS ARTICLE OR HAS
FAILED TO REPAY AN AWARD MADE PURSUANT TO THIS ARTICLE, AS REQUIRED BY
PARAGRAPH A OF SUBDIVISION FOUR OF SECTION SIX HUNDRED SIXTY-FIVE OF
THIS SUBPART, SHALL BE INELIGIBLE TO RECEIVE ANY AWARD OR LOAN PURSUANT
TO THIS ARTICLE SO LONG AS SUCH FAILURE TO COMPLY OR REPAY CONTINUES.
S 2. Subdivision 1 of section 663 of the education law, as amended by
section 1 of part F of chapter 57 of the laws of 2009, is amended to
read as follows:
1. Income defined. Except as otherwise provided in this section,
"income" shall be the total of the combined net taxable income and
income from pensions of New York state, local governments [and], the
federal government AND ANY PRIVATE EMPLOYER of the applicant, the appli-
cant's spouse, and the applicant's parents, INCLUDING ANY PENSION AND
ANNUITY INCOME EXCLUDED FOR PURPOSES OF TAXATION PURSUANT TO PARAGRAPH
THREE-A OF SUBSECTION (C) OF SECTION SIX HUNDRED TWELVE OF THE TAX LAW,
as reported in New York state income tax returns for the calendar year
next preceding the beginning of the school year for which application
for assistance is made, except that any amount received by an applicant
as a scholarship at an educational institution or as a fellowship grant,
including the value of contributed services and accommodations, shall
not be included within the definition of "income" for the purposes of
this article. The term "parent" shall include birth parents, steppar-
ents, adoptive parents and the spouse of an adoptive parent. Income, if
not a whole dollar amount, shall be assumed to be equal to the next
lowest whole dollar amount. Any change in the status of an applicant
with regard to the persons responsible for the applicant's support
occurring after the beginning of any semester shall not be considered to
change the applicant's award for that semester.
S 3. Section 605-a of the education law, as amended by section 83 of
part C of chapter 58 of the laws of 1998, is amended to read as follows:
S 605-a. Scholarships for academic excellence. 1. (a) Beginning with
the nineteen hundred ninety-seven--ninety-eight academic year [and ther-
eafter,] THROUGH AND INCLUDING THE TWO THOUSAND NINE--TWO THOUSAND TEN
ACADEMIC YEAR, scholarships for academic excellence shall be awarded to
students completing their high school programs for attendance in
approved programs. The academic merit criteria for awarding these schol-
arships will be determined by taking the weighted average of a student's
score on Regents examinations taken by students prior to their senior
year in all of the following five subject areas: comprehensive English;
global studies; U.S. history/government; level 3 math; and science,
which shall consist of the weighted average of the combination of exams
taken in chemistry, biology, earth science and physics. For those
schools not offering regents examinations in all such five subject
areas, awards shall be based on criteria developed by the commissioner
and subject to the approval of the director of the budget.
(b) School allocation. (i) Each high school in the state, as defined
in regulations of the commissioner adopted for such purpose and subject
A. 11314 3
to the approval of the director of the budget, shall be allocated: for
the nineteen hundred ninety-seven--ninety-eight academic year, a single
scholarship of one thousand dollars; and for the nineteen hundred nine-
ty-eight--ninety-nine academic year [and thereafter,] THROUGH AND
INCLUDING THE TWO THOUSAND NINE--TWO THOUSAND TEN ACADEMIC YEAR, a
single scholarship of one thousand five hundred dollars which shall be
awarded to the top scholar of such school as determined by the academic
merit criteria set forth in paragraph (a) of this subdivision.
(ii) The remaining scholarships for the nineteen hundred ninety-sev-
en--ninety-eight academic year of one thousand dollars, and for the
nineteen hundred ninety-eight--ninety-nine academic year [and thereaft-
er,] THROUGH AND INCLUDING THE TWO THOUSAND NINE--TWO THOUSAND TEN
ACADEMIC YEAR, of one thousand five hundred dollars shall be allocated
to high schools in the state as defined in regulations of the commis-
sioner for such purpose and subject to the approval of the director of
the budget, in the same ratio that the number of students enrolled in
the twelfth grade at such high school in the prior school year bears to
the total number of students who were enrolled in the twelfth grade in
the state during the prior school year. The ratio shall be multiplied
by the number of scholarships available and the results, rounded to the
nearest whole number, shall be the number of scholarships allocated to
the school. Such awards shall be distributed on the basis of the academ-
ic merit criteria as set forth in paragraph (a) of this subdivision.
(iii) All scholarships of five hundred dollars shall be allocated in
the same manner as described in subparagraph (ii) of this paragraph.
2. In the event that a scholarship awarded is declined by a student,
or for any reason revoked by the commissioner or the president, its
benefits shall lapse and there shall be no further payments or awarding
of such scholarship.
S 4. Subdivision 1 of section 670-b of the education law, as amended
by section 83 of part C of chapter 58 of the laws of 1998, is amended to
read as follows:
1. Number and certification. Five thousand scholarships shall be
awarded in the nineteen hundred ninety-seven--ninety-eight academic
year, and eight thousand scholarships shall be awarded in the nineteen
hundred ninety-eight--ninety-nine academic year [and thereafter] THROUGH
AND INCLUDING THE TWO THOUSAND NINE--TWO THOUSAND TEN ACADEMIC YEAR.
Such scholarships shall be allocated as provided in article thirteen of
this chapter to eligible students certified to the president by the
commissioner.
S 5. Subdivision 2 of section 669-d of the education law, as amended
by section 1 of part H1 of chapter 109 of the laws of 2006, is amended
to read as follows:
2. Within amounts appropriated therefor, awards shall be granted to
applicants that the corporation has certified are eligible to receive
such awards. Up to five hundred awards may be made to new recipients
annually, THROUGH AND INCLUDING THE TWO THOUSAND NINE--TWO THOUSAND TEN
ACADEMIC YEAR. Such awards shall be made to recipients after the
successful completion of each academic year, as defined by the corpo-
ration.
S 6. This act shall take effect July 1, 2010; provided further that
section one of this act shall apply to any student who is in default in
the repayment of any student loan or under the terms of any award pursu-
ant to this act.
PART B
A. 11314 4
Section 1. Paragraph (c) of subdivision 6 of section 529 of the execu-
tive law, as added by chapter 906 of the laws of 1973, is amended to
read as follows:
(c) The [director] COMMISSIONER of the [division for youth] OFFICE OF
CHILDREN AND FAMILY SERVICES, subject to the approval of the director of
the budget and certification to the [chairmen] CHAIRS of the senate
finance and assembly ways and means committees, may establish a single
per diem rate for all [division] OFFICE facilities or may establish
separate rates as may be appropriate to reflect the differentials in
cost of specific [division] OFFICE programs INCLUDING MAKING ANY ADJUST-
MENTS TO THE COSTS INCLUDED IN DETERMINING SUCH RATES TO REFLECT ANY
CHANGES IN FEDERAL FUNDING MADE AVAILABLE TO THE OFFICE OR TO SOCIAL
SERVICES DISTRICTS FOR SUCH COSTS.
S 2. Subdivision 9 of section 529 of the executive law, as added by
section 2 of part G of chapter 57 of the laws of 2007, is amended to
read as follows:
9. All reimbursement made by social services districts for care, main-
tenance and supervision under this section shall be paid directly to the
state through the office of children and family services for deposit
into a miscellaneous special revenue fund known as the youth facility
per diem account. NOTWITHSTANDING ANY OTHER PROVISION OF LAW, IF A
SOCIAL SERVICES DISTRICT FAILS TO PROVIDE REIMBURSEMENT TO SUCH OFFICE
WITHIN SIXTY DAYS OF RECEIVING A BILL FOR SUCH SERVICES OR BY THE DATE
CERTAIN SET BY THE OFFICE FOR PROVIDING SUCH REIMBURSEMENT, WHICHEVER IS
LATER, THE OFFICES OF THE DEPARTMENT OF FAMILY ASSISTANCE ARE AUTHORIZED
TO EXERCISE THE STATE'S SET-OFF RIGHTS BY WITHHOLDING ANY AMOUNTS DUE
AND OWING TO SUCH DISTRICT FROM SUCH OFFICE UNDER THIS ARTICLE OR THE
SOCIAL SERVICES LAW UP TO THE AMOUNTS DUE AND OWING TO THE STATE UNDER
THIS SECTION AND TRANSFERRING SUCH FUNDS TO THE YOUTH FACILITIES PER
DIEM ACCOUNT.
S 3. Notwithstanding any law to the contrary, and in accordance with
section 4 of the state finance law, the comptroller is hereby authorized
and directed to transfer, upon request of the director of the budget, on
or before March 31, 2011, up to $27,000,000 from the miscellaneous
special revenue fund (339), youth facility per diem account (YF), to the
general fund.
S 4. This act shall take effect immediately and shall be deemed to
have been in full force and effect on and after April 1, 2010; provided,
however, that the provisions of section one of this act shall apply to
all per diems established by the office of children and family services
for office programs for the 2002 calendar year and thereafter; provided
further, however, that the provisions of section two of this act shall
apply to all outstanding reimbursements due by social services districts
to the office of children and family services on or before April 1, 2010
and thereafter; and provided further that this act shall expire and be
deemed repealed April 1, 2013.
PART C
Section 1. Subdivision 3 of section 79-b of the navigation law, as
separately amended by chapters 768 and 805 of the laws of 1992, is
amended to read as follows:
3. The amount of state aid to be allocated to eligible governmental
entities pursuant to this article shall be determined by the commission-
er as hereinafter provided. [He] THE COMMISSIONER shall determine the
percentage proportion which the authorized expenditures of each individ-
A. 11314 5
ual entity, not exceeding four hundred thousand dollars for each county
including municipalities therein, shall bear to the total authorized
expenditures of all entities. Such percentage proportion shall then be
applied against an amount equal to [three-quarters] ONE-HALF of the
total of the amount received by the state in each preceding program year
in [fees] VESSEL REGISTRATION FEES AS PROVIDED IN SECTION TWENTY-TWO
HUNDRED FIFTY-ONE OF THE VEHICLE AND TRAFFIC LAW, less no more than
thirty percent, subject to appropriation, which may be used by the
commissioner and the commissioner of motor vehicles for administrative
costs of the program, including training and equipment, and by the
department of environmental conservation, the division of state police
and other state agencies, subject to the approval of the commissioner,
for the purposes of this article [for the registration of vessels], plus
the entire amount received pursuant to subdivision nine of section
forty-four of this chapter. The amount thus determined shall constitute
the maximum amount of state aid to which each such entity shall be enti-
tled; provided, however, that no entity shall receive state aid in an
amount in excess of [seventy-five] FIFTY percent of its authorized
expenditures as approved by the commissioner for such program year. The
commissioner shall certify to the comptroller the amount thus determined
for each eligible local governmental entity as the amount of state aid
to be apportioned to such eligible local governmental entity. The allo-
cation of state aid to any county, town or village within the Lake
George park shall not be reduced because of the allocation of state aid
to the Lake George park commission. Of the remaining funds received by
the state for the registration of vessels AS PROVIDED IN SECTION TWEN-
TY-TWO HUNDRED FIFTY-ONE OF THE VEHICLE AND TRAFFIC LAW, no less than
six percent shall be made available to the commissioner for the expenses
of the office in providing navigation law enforcement training and
administering the provisions of this section.
S 2. This act shall take effect immediately and shall be deemed to
have been in full force and effect on and after April 1, 2010.
PART D
Section 1. (a) The purpose of this act is to provide for an orderly
transfer of responsibilities relating to real property tax adminis-
tration to the commissioner of taxation and finance and the department
of taxation and finance, from the state board of real property services
and the state office of real property services.
(b) Wherever the terms "state board of real property services," "state
board" or "state office of real property services" appear in the real
property tax law, such terms are hereby changed to "commissioner",
provided that in sections 204, 206, 208, 614, 816, 818, 1253 and 1263 of
the real property tax law, such terms shall be changed to "state board
of real property tax services," and provided further that the text of
sections 200, 202, 216, 489-o, 489-11, 1210 and 1218 of the real proper-
ty tax law shall be changed only as provided by the ensuing provisions
of this act, and provided further that the provisions of this subdivi-
sion shall not apply to the text of sections 200-a, 201 and 203 of the
real property tax law as added by sections five and seven of this act.
(c) Wherever the terms "state board of real property services," "state
board" or "state office of real property services" appear in the tax
law, such terms are hereby changed to "commissioner", provided further
that the text of subdivision (e) of section 15, paragraph 5 of subdivi-
sion (b) of section 22, subdivision 25th of section 171 and sections
A. 11314 6
171-o, 697, and 1564 of the tax law shall only be changed to the extent
provided by the ensuing provisions of this act.
(d) Wherever the term "state board of real property services" or
"state office of real property services" appears in the consolidated or
unconsolidated laws of this state other than the real property tax law
or the tax law, such term is hereby changed to "commissioner of taxation
and finance". Wherever the term "state board of real property services"
is followed by the term "state board" in such a statute, such term is
hereby changed to "commissioner".
(e) The legislative bill drafting commission is hereby directed to
effectuate this provision, and shall be guided by a memorandum of
instruction setting forth the specific provisions of law to be amended.
Such memorandum shall be transmitted to the legislative bill drafting
commission within sixty days of enactment of this provision. Such memo-
randum shall be issued jointly by the governor, the temporary president
of the senate, and the speaker of the assembly, or by the delegate of
each.
S 2. Paragraph (c) of subdivision 1 of section 169 of the executive
law, as amended by chapter 634 of the laws of 1998, is amended to read
as follows:
(c) commissioner of agriculture and markets, commissioner of alcohol-
ism and substance abuse services, adjutant general, commissioner and
president of state civil service commission, commissioner of economic
development, chair of the energy research and development authority,
[executive director of the board of real property services,] president
of higher education services corporation, commissioner of motor vehi-
cles, member-chair of board of parole, director of probation and correc-
tional alternatives, chair of public employment relations board, secre-
tary of state, chair of the state racing and wagering board,
commissioner of alcoholism and substance abuse services, executive
director of the housing finance agency, commissioner of housing and
community renewal, executive director of state insurance fund, commis-
sioner-chair of state liquor authority, chair of the workers' compen-
sation board;
S 3. Subdivision 18 of section 102 of the real property tax law, as
amended by chapter 385 of the laws of 1994, is amended and two new
subdivisions 5-a and 9-b are added to read as follows:
18. "State board" or "board" means the state board of real property
TAX services.
5-A. "COMMISSIONER" MEANS THE COMMISSIONER OF TAXATION AND FINANCE.
9-B. "DEPARTMENT" MEANS THE DEPARTMENT OF TAXATION AND FINANCE.
S 4. Sections 201, 210, 212 and 214 of the real property tax law are
REPEALED.
S 4-a. Section 200 of the real property tax law, as amended by chapter
403 of the laws of 1997, is amended to read as follows:
S 200. State board. There is hereby created in the [executive]
department OF TAXATION AND FINANCE a SEPARATE AND INDEPENDENT state
board of real property TAX services, to consist of five members to be
appointed by the governor, by and with the advice and consent of the
senate. Of those five members appointed by the governor, one such person
shall be an individual actively engaged in the commercial production for
sale of agricultural crops, livestock and livestock products of an aver-
age gross sales value of ten thousand dollars or more. Said individual
shall be appointed in the first instance to a term of eight years upon
expiration of an existing term. Said initial term shall commence on the
first day of January next succeeding the year in which the existing term
A. 11314 7
shall expire. The governor shall designate one of the members as the
chairman of the board, who shall serve as chairman at the pleasure of
the governor. The members of the board shall be appointed for terms of
eight years, commencing on the first day of January next following the
year in which the term of his predecessor expired, except that the terms
of the members first appointed shall expire as follows: one on December
thirty-first, nineteen hundred sixty-one, one on December thirty-first,
nineteen hundred sixty-three, one on December thirty-first, nineteen
hundred sixty-five, one on December thirty-first, nineteen hundred
sixty-seven, and one on December thirty-first, nineteen hundred eighty-
two. Vacancies occurring otherwise than by expiration of term shall be
filled for the unexpired term. All members shall receive necessary
expenses incurred in the performance of their duties.
S 5. The real property tax law is amended by adding a new section 201
to read as follows:
S 201. ASSUMPTION OF RESPONSIBILITIES BY THE DEPARTMENT OF TAXATION
AND FINANCE. 1. ON AND AFTER THE EFFECTIVE DATE OF THIS SECTION, THE
FUNCTIONS, POWERS AND DUTIES OF THE STATE BOARD OF REAL PROPERTY
SERVICES AS FORMERLY ESTABLISHED BY THIS CHAPTER SHALL BE CONSIDERED
FUNCTIONS, POWERS AND DUTIES OF THE COMMISSIONER OF TAXATION AND
FINANCE, EXCEPT TO THE EXTENT PROVIDED BY SECTION TWO HUNDRED-A OF THIS
ARTICLE.
2. ON AND AFTER THE EFFECTIVE DATE OF THIS SECTION, THE FUNCTIONS,
POWERS AND DUTIES OF THE OFFICE OF REAL PROPERTY SERVICES AS FORMERLY
ESTABLISHED BY THIS CHAPTER SHALL BE CONSIDERED FUNCTIONS, POWERS AND
DUTIES OF THE COMMISSIONER OF TAXATION AND FINANCE.
3. NOTWITHSTANDING ANY OTHER PROVISION OF LAW, RULE, OR REGULATION TO
THE CONTRARY, UPON THE TRANSFER OF FUNCTIONS FROM THE OFFICE OF REAL
PROPERTY SERVICES TO THE DEPARTMENT OF TAXATION AND FINANCE PURSUANT TO
THIS SECTION, ALL EMPLOYEES OF THE OFFICE OF REAL PROPERTY SERVICES
SUBSTANTIALLY ENGAGED IN THE PERFORMANCE OF THE TRANSFERRED FUNCTIONS
SHALL BE TRANSFERRED TO THE DEPARTMENT OF TAXATION AND FINANCE. EMPLOY-
EES TRANSFERRED PURSUANT TO THIS SECTION SHALL BE TRANSFERRED WITHOUT
FURTHER EXAMINATION OR QUALIFICATION AND SHALL RETAIN THEIR RESPECTIVE
CIVIL SERVICE CLASSIFICATIONS, STATUS AND COLLECTIVE BARGAINING UNIT
DESIGNATIONS AND COLLECTIVE BARGAINING AGREEMENTS.
4. ALL BOOKS, PAPERS, AND PROPERTY OF THE OFFICE OF REAL PROPERTY
SERVICES SHALL BE DELIVERED TO THE COMMISSIONER. ALL BOOKS, PAPERS, AND
PROPERTY OF THE OFFICE OF REAL PROPERTY SERVICES SHALL CONTINUE TO BE
MAINTAINED BY THE DEPARTMENT.
5. FOR THE PURPOSE OF SUCCESSION OF ALL FUNCTIONS, POWERS, DUTIES AND
OBLIGATIONS TRANSFERRED AND ASSIGNED TO, DEVOLVED UPON AND ASSUMED BY IT
PURSUANT TO THIS SECTION, THE DEPARTMENT SHALL BE DEEMED AND HELD TO
CONSTITUTE THE CONTINUATION OF THE OFFICE OF REAL PROPERTY SERVICES.
6. ANY BUSINESS OR OTHER MATTER UNDERTAKEN OR COMMENCED BY THE STATE
BOARD OF REAL PROPERTY SERVICES, THE OFFICE OF REAL PROPERTY SERVICES OR
THE EXECUTIVE DIRECTOR THEREOF PERTAINING TO OR CONNECTED WITH THE FUNC-
TIONS, POWERS, OBLIGATIONS AND DUTIES HEREBY TRANSFERRED AND ASSIGNED TO
THE COMMISSIONER OR THE DEPARTMENT AND PENDING ON THE EFFECTIVE DATE OF
THIS SECTION, MAY BE CONDUCTED AND COMPLETED BY THE COMMISSIONER OR THE
DEPARTMENT IN THE SAME MANNER AND UNDER THE SAME TERMS AND CONDITIONS
AND WITH THE SAME EFFECT AS IF CONDUCTED AND COMPLETED BY THE STATE
BOARD OF REAL PROPERTY SERVICES, THE OFFICE OF REAL PROPERTY SERVICES OR
ITS EXECUTIVE DIRECTOR.
7. (A) ALL RULES, REGULATIONS, ACTS, ORDERS, DETERMINATIONS, AND DECI-
SIONS OF THE STATE BOARD OF REAL PROPERTY SERVICES OR THE OFFICE OF REAL
A. 11314 8
PROPERTY SERVICES, IN FORCE AT THE TIME OF SUCH TRANSFER AND ASSUMPTION,
SHALL CONTINUE IN FULL FORCE AND EFFECT AS RULES, REGULATIONS, ACTS,
ORDERS, DETERMINATIONS AND DECISIONS OF THE DEPARTMENT UNTIL DULY MODI-
FIED OR ABROGATED BY THE COMMISSIONER OR THE DEPARTMENT.
(B) ALL ACTS, ORDERS, DETERMINATIONS, AND DECISIONS OF THE STATE BOARD
OF REAL PROPERTY SERVICES PERTAINING TO THE FUNCTIONS AND POWERS
PROVIDED IN SECTION TWO HUNDRED-A OF THIS ARTICLE SHALL CONTINUE IN FULL
FORCE AND EFFECT AS ACTS, ORDERS, DETERMINATIONS AND DECISIONS OF THE
STATE BOARD OF REAL PROPERTY TAX SERVICES.
8. WHENEVER THE STATE BOARD OF REAL PROPERTY SERVICES, THE OFFICE OF
REAL PROPERTY SERVICES OR ITS EXECUTIVE DIRECTOR IS REFERRED TO OR
DESIGNATED IN ANY LAW, CONTRACT OR DOCUMENT PERTAINING TO THE FUNCTIONS,
POWERS, OBLIGATIONS AND DUTIES HEREBY TRANSFERRED TO AND ASSIGNED TO THE
COMMISSIONER OR THE DEPARTMENT, SUCH REFERENCE OR DESIGNATION SHALL BE
DEEMED TO REFER TO THE COMMISSIONER OR DEPARTMENT, AS APPLICABLE OR
INDICATED BY THE CONTEXT.
9. NO EXISTING RIGHT OR REMEDY OF ANY CHARACTER SHALL BE LOST,
IMPAIRED OR AFFECTED BY ANY PROVISIONS OF THIS SECTION.
10. NO ACTION OR PROCEEDING PENDING ON THE EFFECTIVE DATE OF THIS
SECTION, BROUGHT BY OR AGAINST THE STATE BOARD OF REAL PROPERTY
SERVICES, THE OFFICE OF REAL PROPERTY SERVICES OR ITS EXECUTIVE DIRECTOR
SHALL BE AFFECTED BY ANY PROVISION OF THIS SECTION, BUT THE SAME MAY BE
PROSECUTED OR DEFENDED IN THE NAME OF THE COMMISSIONER OR THE DEPART-
MENT. IN ALL SUCH ACTIONS AND PROCEEDINGS, THE COMMISSIONER, UPON APPLI-
CATION OF THE COURT, SHALL BE SUBSTITUTED AS A PARTY.
11. ALL APPROPRIATIONS OR REAPPROPRIATIONS MADE TO THE OFFICE OF REAL
PROPERTY SERVICES TO THE EXTENT OF REMAINING UNEXPENDED OR UNENCUMBERED
BALANCE THEREOF, WHETHER ALLOCATED OR UNALLOCATED AND WHETHER OBLIGATED
OR UNOBLIGATED, ARE HEREBY TRANSFERRED TO AND MADE AVAILABLE FOR USE AND
EXPENDITURE BY THE DEPARTMENT SUBJECT TO THE APPROVAL OF THE DIRECTOR OF
THE BUDGET FOR THE SAME PURPOSES FOR WHICH ORIGINALLY APPROPRIATED OR
REAPPROPRIATED AND SHALL BE PAYABLE ON VOUCHERS CERTIFIED OR APPROVED BY
THE COMMISSIONER ON AUDIT AND WARRANT OF THE COMPTROLLER.
12. ALL ASSETS AND LIABILITIES OF THE OFFICE OF REAL PROPERTY SERVICES
ARE HEREBY TRANSFERRED TO AND ASSUMED BY THE DEPARTMENT.
S 6. Section 202 of the real property tax law, paragraph (c) of subdi-
vision 1 as amended by chapter 615 of the laws of 1972, paragraph (h) of
subdivision 1 as amended by chapter 261 of the laws of 1992, paragraph
(k) of subdivision 1 as amended, paragraph (m) of subdivision 1 as added
and paragraph (n) of subdivision 1 as relettered by chapter 833 of the
laws of 1960, paragraph (o) of subdivision 1 as added by chapter 716 of
the laws of 1990, paragraph (p) of subdivision 1 as added by chapter 166
of the laws of 1991, paragraph (q) of subdivision 1 as added by chapter
450 of the laws of 2004, subdivision 1-a as added by chapter 739 of the
laws of 1978, subdivision 1-b as added by chapter 237 of the laws of
1995, subdivision 2 as added by chapter 522 of the laws of 1981, the
opening paragraph of subdivision 2 as amended by chapter 385 of the laws
of 1994, and paragraph (a) of subdivision 2 as amended by chapter 776 of
the laws of 1988, is amended to read as follows:
S 202. Powers and duties of [state board] THE COMMISSIONER IN RELATION
TO REAL PROPERTY TAX ADMINISTRATION. 1. The [board] COMMISSIONER shall:
(a) Assess special franchises;
(b) Establish state equalization rates for each county, city, town and
village;
[(c) Hear and determine reviews relating to determinations made by
county equalization agencies;
A. 11314 9
(d)] (C) Approve assessments of state lands subject to taxation;
[(e)] (D) Have general supervision of the function of assessing
throughout the state;
[(f)] (E) Investigate, from time to time, the methods of assessment
throughout the state, and confer with, advise and assist assessors and
other officials whose duties relate to assessments;
[(g)] (F) Furnish assessors with such information and instructions as
may be necessary or proper to aid them in making assessments, which
instructions shall be followed and compliance with which may be enforced
by [the board] HIM OR HER;
[(h)] (G) Prescribe, and in [its] HIS OR HER discretion furnish to
assessors at the expense of the state, forms relating to assessments,
including applications for exemption from real property taxation, which
forms shall be used by the assessors and applicants for an exemption
granted pursuant to this or any other chapter, and the use of which
shall be enforced by the [board] COMMISSIONER;
[(i)] (H) Obtain from state and local officers, bodies or other agen-
cies such information as may be necessary for the proper discharge of
[its] THE duties CONFERRED UPON HIM OR HER IN RELATION TO REAL PROPERTY
TAX ADMINISTRATION, which information shall be furnished on HIS OR HER
demand [of the state board];
[(j)] (I) Inquire into the provisions of the laws of other states and
confer with the appropriate officials thereof regarding the most effec-
tual and equitable methods of assessing and taxing real property;
[(k)] (J) Prepare an annual report to the legislature which shall
include therein recommendations concerning amendments to existing law
and such other information as [it] HE OR SHE may deem advisable;
[(l)] (K) Adopt and amend such rules, regulations, orders and determi-
nations, not inconsistent with law, as may be necessary for the exercise
of [its] HIS OR HER powers and the performance of [its] HIS OR HER
duties under this chapter;
[(m)] (L) Establish railroad ceilings for railroad real property;
[(n)] (M) Exercise and perform such other powers and duties as may be
conferred or imposed on [it] HIM OR HER by law.
[(o) monitor] (N) MONITOR the quality of local assessment practices by
individual assessing units.
[(p) impose,] (O) IMPOSE, collect and receive such charges or fees as
may be authorized by statute.
[(q)] (P) Promulgate rules and regulations for the ascertainment and
reporting of "assessment record billing owner" information, as defined
in section one hundred three of the eminent domain procedure law, for
the purposes of the administration of [said] SUCH law.
[1-a] 2. In any instance where an assessing unit has acted pursuant
to the rules, regulations, orders, determinations or instructions of the
[state board] COMMISSIONER ACTING PURSUANT TO THE AUTHORITY CONFERRED
UPON HIM OR HER BY THIS CHAPTER, and such action is the subject of a
judicial review, the [state board] COMMISSIONER may upon request of the
assessing unit assist such assessing unit by the filing of a brief
amicus curiae or through such other means as may be appropriate.
[1-b] 3. The [state board] COMMISSIONER may adopt rules and regu-
lations, as necessary, to implement the computerized statewide school
district address match and income verification system set forth in
section one hundred seventy-one of the tax law.
[2. The members of the board, or a majority thereof, shall act as a
body when determining reviews relating to county equalization rates and
adopting and amending rules, regulations and orders in accordance with
A. 11314 10
law. The board may by resolution delegate to any officer or employee of
the office of real property services any other power or duty to be exer-
cised or performed by it under this chapter or any other law subject to
the following:
(a) Any resolution which delegates powers and duties relating to the
assessment of special franchises, the approval of assessments of state
lands subject to taxation, and the establishment of state equalization
rates pursuant to article twelve of this chapter shall be adopted annu-
ally. Any such resolution shall specify the assessment rolls for which
said delegation is made and shall set forth the full value standard
which shall be used. However, no such resolution may delegate the power
to make a final determination in a matter in which a complaint has been
filed pursuant to articles six and twelve of this chapter; provided,
however, that the power to adjust a final special franchise assessment
which is affected by a special equalization rate established pursuant to
section twelve hundred twenty-two of this chapter may be delegated
whether or not a complaint has been filed pursuant to article six of
this chapter. The executive director shall report to the members of the
board all actions taken pursuant to any such resolution within ten days
of taking said actions. Within ten days of receipt of the report of the
executive director, if any member of the board has an objection, a meet-
ing of the board shall be convened for the purpose of considering the
objection. Failure to make a report shall not, however, affect the
legality of any such actions.
(b) Any resolution which delegates powers and duties relating to the
establishment of special state equalization rates pursuant to sections
eight hundred six and thirteen hundred fourteen of this chapter and
special equalization ratios pursuant to articles twelve-A and twelve-B
of this chapter and certifications of changes in the level of assessment
pursuant to this chapter or any other law shall prescribe the policies
or criteria to be observed in the exercise of such powers and duties by
the officer or employee to whom they are delegated. However, no such
resolution may delegate the power to make a final determination in a
matter in which a complaint has been filed pursuant to articles twelve-A
and twelve-B of this chapter.]
4. ANY RECORDS THAT COME INTO THE COMMISSIONER'S CUSTODY IN THE COURSE
OF DISCHARGING THE DUTIES IMPOSED UPON HIM OR HER BY THIS CHAPTER SHALL
BE SUBJECT TO PUBLIC ACCESS TO THE FULL EXTENT PROVIDED BY THIS CHAPTER
AND THE PUBLIC OFFICERS LAW, AND SHALL NOT BE SUBJECT TO THE SECRECY
PROVISIONS OF THE TAX LAW.
S 7. The real property tax law is amended by adding two new sections
200-a and 203 to read as follows:
S 200-A. POWERS OF THE STATE BOARD OF REAL PROPERTY TAX SERVICES. 1.
THE POWERS, FUNCTIONS, DUTIES, AND OBLIGATIONS OF THE STATE BOARD OF
REAL PROPERTY TAX SERVICES SHALL BE SEPARATE FROM AND INDEPENDENT OF THE
AUTHORITY OF THE DEPARTMENT OF TAXATION AND FINANCE. SUCH BOARD SHALL BE
EMPOWERED TO ADOPT SUCH GUIDELINES AS MAY BE NECESSARY FOR THE EFFECTIVE
MANAGEMENT OF ITS DECISION-MAKING PROCESS.
2. THE STATE BOARD OF REAL PROPERTY TAX SERVICES SHALL HAVE THE
FOLLOWING POWERS IN RELATION TO REAL PROPERTY TAX ADMINISTRATION:
(A) THE POWER TO DETERMINE THE FINAL SPECIAL FRANCHISE VALUE, SPECIAL
FRANCHISE ASSESSMENT, RAILROAD CEILING, STATE EQUALIZATION RATE OR ANY
OTHER EQUALIZATION PRODUCT ESTABLISHED PURSUANT TO THIS CHAPTER FOR
WHICH A COMPLAINT HAS BEEN FILED, AS PROVIDED BY SECTIONS FOUR HUNDRED
EIGHTY-NINE-O, FOUR HUNDRED EIGHTY-NINE-LL, SIX HUNDRED FOURTEEN, TWELVE
A. 11314 11
HUNDRED TEN, TWELVE HUNDRED FIFTY-THREE, AND TWELVE HUNDRED SIXTY-THREE
OF THIS CHAPTER;
(B) THE POWER TO HEAR AND DETERMINE REVIEWS RELATING TO DETERMINATIONS
MADE BY COUNTY EQUALIZATION AGENCIES, AS PROVIDED BY SECTIONS EIGHT
HUNDRED SIXTEEN AND EIGHT HUNDRED EIGHTEEN OF THIS CHAPTER.
3. THE PROVISIONS OF SECTION FIVE HUNDRED TWENTY-FIVE OF THIS CHAPTER
SHALL APPLY SO FAR AS PRACTICABLE TO A HEARING CONDUCTED BY THE BOARD OF
REAL PROPERTY TAX SERVICES PURSUANT TO THIS CHAPTER.
S 203. OFFICE OF REAL PROPERTY TAX SERVICES. THERE IS HEREBY CREATED
WITHIN THE DEPARTMENT OF TAXATION AND FINANCE AN OFFICE OF REAL PROPERTY
TAX SERVICES. THE HEAD OF THE OFFICE SHALL BE A DEPUTY COMMISSIONER FOR
REAL PROPERTY TAX SERVICES, WHO SHALL ALSO BE THE EXECUTIVE OFFICER FOR
AND SECRETARY OF THE STATE BOARD OF REAL PROPERTY TAX SERVICES. THE
DEPUTY COMMISSIONER FOR REAL PROPERTY TAX SERVICES SHALL BE APPOINTED BY
THE GOVERNOR. HE OR SHE SHALL EXERCISE SUCH POWERS AND DUTIES IN
RELATION TO REAL PROPERTY TAX ADMINISTRATION AS MAY BE DELEGATED TO HIM
OR HER BY THE COMMISSIONER, SHALL REPORT DIRECTLY TO THE COMMISSIONER ON
THE ACTIVITIES OF THE OFFICE, AND SHALL HOLD OFFICE AT THE PLEASURE OF
THE COMMISSIONER. THE COMMISSIONER MAY APPOINT SUCH OFFICERS, EMPLOYEES,
AGENTS, CONSULTANTS AND SPECIAL COMMITTEES AS HE OR SHE MAY DEEM NECES-
SARY TO CARRY OUT THE PROVISIONS OF THIS CHAPTER, AND SHALL PRESCRIBE
THEIR DUTIES.
S 8. Section 216 of the real property tax law, as added by chapter 490
of the laws of 1988, subdivision 5 as amended by chapter 529 of the laws
of 1990, is amended to read as follows:
S 216. Powers of [board] COMMISSIONER upon neglect or refusal of offi-
cials to perform duties. 1. Whenever it appears to the satisfaction of
the [state board] COMMISSIONER that any assessor or other public offi-
cer, employee or board of assessment review whose duties relate directly
to real property tax administration has failed to comply with the
provisions of this chapter or any other law relating to such duties, or
the rules and regulations of the [board] COMMISSIONER made pursuant
thereto, after a hearing on the facts, the [board] COMMISSIONER may
issue an order directing such assessor, officer, employee or board of
assessment review to comply with such law, rule or regulation.
2. If any assessor or other public officer, employee or board of
assessment review whose duties relate directly to real property tax
administration shall [wilfully] WILLFULLY and intentionally refuse or
neglect to perform any duty or do any act required by or pursuant to
this chapter, in addition to any other penalty provided by law, such
assessor, public officer, employee or member of a board of assessment
review shall forfeit to the municipal corporation of which such asses-
sor, public officer, employee or member is an officer a sum not to
exceed fifty dollars for each [wilful] WILLFUL and intentional
violation, which may be recovered by the [state board] COMMISSIONER.
3. Where a property owner is, in a proceeding conducted pursuant to
this section, found to be directly affected by the violation of state
law or rule, the [board] COMMISSIONER in its order shall establish
procedures by which an assessor, officer, employee or board of assess-
ment review whose duties relate directly to real property tax adminis-
tration, whether or not a party to the proceeding, shall remedy the
failure to comply with such state law or rules with respect to an
assessment roll filed not more than three years prior to the commence-
ment of the proceeding. Such remedy may include reconvening the board of
assessment review, identifying the class of persons eligible to complain
when the board of assessment review reconvenes, and issuing instructions
A. 11314 12
to such board of assessment review on the law and any documentation
required of eligible complainants in relation to the findings of the
[state board] COMMISSIONER. A copy of such order shall be mailed to such
assessor, officer, employee or board of assessment review and to each
municipal corporation which utilizes such assessment roll. Such order
shall, where appropriate, require the assessing unit to mail a copy of
the order to each eligible complainant whose name and address is readily
ascertainable from the record of the proceeding.
4. (a) Where the [state board] COMMISSIONER has ordered the board of
assessment review to reconvene to receive complaints, a copy of the
order shall be mailed by the assessing unit to each eligible complain-
ant, which mailing shall be accompanied by the form prescribed by the
[state board] COMMISSIONER for complaints on tentative assessments or
such other form as may be prescribed [by the state board] for such
purpose. Included with such order and form shall be a notice stating the
date, time and place at which the board of assessment review will recon-
vene. This material shall be mailed to the eligible complainant no later
than fifteen days prior to the meeting of the board of assessment
review. On the date and time specified in such notice, the board of
assessment review will reconvene to hear any complaints filed pursuant
to such order and shall have the powers and duties set forth in section
five hundred twenty-five of this chapter, except that it may receive
only complaints with respect to assessments of those parcels to which
the [state board's] COMMISSIONER'S order applies. A petition for review
of the assessment of such property pursuant to either title one or one-A
of article seven of this chapter may be filed no later than thirty days
after the determination of the board of assessment review is mailed to
the petitioner, notwithstanding the provisions of section seven hundred
two or seven hundred thirty of this chapter.
(b) The assessor shall correct the assessment roll upon receipt of the
verified statement of changes from the board of assessment review. If
the assessor no longer has custody of the assessment roll when such
verified statement is received, he or she shall forward a copy of such
verified statement and a copy of the [state board's] COMMISSIONER'S
order to the person having custody of the assessment roll or tax roll,
which person shall thereupon make the appropriate corrections. The
assessor shall also forward a copy of the verified statement of changes
to the clerk of each tax levying body which levies taxes on such assess-
ment roll.
(c) Where a tax, special assessment or special ad valorem levy has
been paid prior to the correction of the tax roll pursuant to this
section and the order of the board of assessment review results in a
reduction of the tax liability of a parcel, the tax levying body shall
refund to the person who paid such tax, special assessment or special ad
valorem levy the amount which exceeds the tax, special assessment, or
special ad valorem levy due upon the corrected tax roll. Any such refund
shall be a charge upon each municipal corporation or special district to
the extent that the taxes, special assessments or special ad valorem
levies were levied on its behalf or as is otherwise provided by law with
respect to Nassau and Suffolk counties; provided, however, that no
application need be made by the petitioner for such refund. The verified
statement of changes provided to the clerk of the tax district shall
constitute an application for refund for the purposes of this section.
Where a refund is not made within ninety days of the receipt of the
verified statement of changes, interest in the amount of one percent per
A. 11314 13
month shall be added to the amount to be refunded for each month or part
thereof in excess of ninety days and paid to the property owner.
(d) Where taxes, special assessments or special ad valorem levies have
been levied prior to the correction of the tax roll pursuant to this
section and the verified statement of changes of the board of assessment
review results in an increase in the tax liability of a parcel or the
imposition of a tax liability upon a parcel, the additional tax, special
assessment, or special ad valorem levy shall be levied, collected and
accounted for as provided in the [state board's] COMMISSIONER'S order.
(e) The provisions of title three of article five of this chapter
shall apply as far as practicable to the correction of an assessment
roll or tax roll and, if applicable, to a refund of taxes pursuant to
this section; provided however that no application, except as provided
herein, need be made for such correction or refund.
5. If an assessor, or other public officer, employee or board of
assessment review whose duties relate directly to real property tax
administration fails or refuses to comply with the [state board's]
COMMISSIONER'S order within ten days after service of such order or
within such time as is prescribed by the [state board] COMMISSIONER for
compliance with its order, the [state board] COMMISSIONER may commence a
special proceeding pursuant to article four of the civil practice law
and rules to compel compliance with such order. Such special proceeding
shall be commenced by the counsel to the [state board] DEPARTMENT OF
TAXATION AND FINANCE, except that the attorney general of the state
shall commence such proceeding on behalf of the [state board] DEPARTMENT
if he or she deems it necessary.
S 9. Section 324 of the real property tax law is REPEALED.
S 10. Subparagraphs (iv) and (v) of paragraph (b) of subdivision 4 of
section 425 of the real property tax law, subparagraph (iv) as amended
by section 3 of part E of chapter 83 of the laws of 2002, subparagraph
(v) as amended by chapter 631 of the laws of 2006, are amended to read
as follows:
(iv) Effective with applications for the enhanced exemption on final
assessment rolls to be completed in two thousand three, the application
form shall indicate that the owners of the property and any owners'
spouses residing on the premises may authorize the assessor to have
their income eligibility verified annually thereafter by the state
department of taxation and finance, in lieu of furnishing copies of the
applicable income tax return or returns with the application. If the
owners of the property and any owners' spouses residing on the premises
elect to participate in this program, which shall be known as the STAR
income verification program, they must furnish their taxpayer identifi-
cation numbers in order to facilitate matching with records of the
department [of taxation and finance]. Thereafter, their income eligibil-
ity shall be verified annually by the [state] department [of taxation
and finance] and the assessor shall not request income documentation
from them, unless such department advises the assessor [through the
state board] that they do not satisfy the applicable income eligibility
requirements, or that it is unable to determine whether they satisfy
those requirements.
(v) (A) Except in the case of a city with a population of one million
or more, the assessor shall forward to the [state board] DEPARTMENT, in
the time and manner required by the [state board] DEPARTMENT, informa-
tion identifying the persons who have elected to participate in the STAR
income verification program. [The state board shall forward such infor-
mation to the department of taxation and finance in the manner provided
A. 11314 14
by the agreement executed pursuant to section one hundred seventy-one-o
of the tax law, and shall notify the assessor of the response or
responses it receives from such department pursuant to such agreement.]
After receiving [such] THE DEPARTMENT'S response or responses, the
assessing authority shall cause notices to be mailed to participants as
provided by paragraph (b) of subdivision five of this section. Informa-
tion [obtained by the state board] PROVIDED TO THE DEPARTMENT identify-
ing such persons, and responses obtained from such department shall be
confidential and shall not be subject to disclosure under article six of
the public officers law.
(B) In the case of a city of one million or more, the assessor shall
forward to the department of taxation and finance, in the time and
manner required by the department, information identifying the persons
who have elected to participate in the STAR income verification program.
The department shall advise the assessor of its findings in the manner
provided by the agreement executed pursuant to section one hundred
seventy-one-o of the tax law. After receiving such response or
responses, the assessing authority shall cause notices to be mailed to
participants as provided by paragraph (b) of subdivision five of this
section. Information [obtained by the state board] PROVIDED TO THE
DEPARTMENT identifying such persons, and responses obtained from such
department shall be confidential and shall not be subject to disclosure
under article six of the public officers law.
S 11. The opening paragraph of paragraph (b) of subdivision 5 of
section 425 of the real property tax law, as amended by chapter 742 of
the laws of 2005, is amended to read as follows:
Informational notice for participants in the STAR income verification
program. In the case of a parcel which is owned by an owner or owners
who have elected to participate in the STAR income verification program,
the assessing authority shall cause a notice, preferably on a postcard,
to be mailed to such owner or owners after the assessor has been noti-
fied of their income eligibility by the department [of taxation and
finance through the state board]. Each such notice shall be mailed with-
out restrictions upon forwarding or delivery, and shall contain, in
language prescribed by the [state board] DEPARTMENT, the substance of
one of the following statements, whichever is appropriate:
S 12. Paragraph (a) of subdivision 12 of section 425 of the real prop-
erty tax law, as amended by section 9 of part E of chapter 83 of the
laws of 2002, is amended to read as follows:
(a) Generally. In addition to discontinuing the exemption on the next
ensuing tentative assessment roll, if the assessor determines that the
property improperly received the exemption on one or more of the three
preceding assessment rolls, or is advised by the department [of taxation
and finance through the state board] that the applicable income standard
was not satisfied with regard to a property which received the enhanced
exemption on one or more of those rolls, he or she shall proceed to
revoke the improperly granted prior exemption or exemptions. If the
assessor is advised [through the state board] that the department [of
taxation and finance] was unable to verify the income eligibility of one
or more participants in the income verification program, the assessor
shall mail that person or those persons a notice in a form prescribed by
the [state board] DEPARTMENT requesting that the person or persons docu-
ment their income in the same manner and to the same extent as if the
person or persons were submitting an initial application for the
enhanced STAR exemption. If such income documentation is not provided
within forty-five days of such request, or if the documentation provided
A. 11314 15
does not establish the eligibility of the person or persons to the
assessor's satisfaction, the assessor shall treat the exemption as an
improperly granted exemption and proceed in the manner provided by this
subdivision.
S 13. Section 489-o of the real property tax law, as added by chapter
86 of the laws of 1963, subdivision 2 as amended by chapter 735 of the
laws of 1983, and subdivision 3 as added by chapter 841 of the laws of
1986, is amended to read as follows:
S 489-o. Final determination of railroad ceiling; certificate. 1.
After the hearing provided for in section four hundred eighty-nine-n of
this [chapter] TITLE, the state board OF REAL PROPERTY TAX SERVICES
shall finally determine the railroad ceiling for the railroad real prop-
erty of each railroad company situated in each assessing unit. Whenever
upon complaint the state board shall revise the local reproduction cost
of a railroad company in an assessing unit, it shall revise the railroad
ceiling therefor to reflect such revision, but it shall not, on account
of such revision, modify any other determination with respect to the
railroad ceilings for such railroad company for such year. Notwith-
standing the fact that no complaint shall have been filed with respect
to a tentative determination of a railroad ceiling, the state board
shall give effect to any special equalization rate established, pursuant
to subdivision two of section four hundred eighty-nine-l of this [chap-
ter] TITLE prior to the final determination of the railroad ceiling.
2. Not later than ten days before the last date prescribed by law for
the levy of taxes, the state board shall file a certificate setting
forth each railroad ceiling as finally determined with the assessor of
the appropriate assessing unit or the town or county assessor who
prepares a copy of the applicable part of the town or county assessment
roll for village tax purposes as provided in subdivision three of
section fourteen hundred two of this chapter, and at the same time
shall transmit to each railroad company for which such ceiling has been
determined a duplicate copy of such certificate.
3. Any final determination of a railroad ceiling by the state board
pursuant to subdivision one of this section shall be subject to judicial
review in a proceeding under article seventy-eight of the civil practice
law and rules.
S 14. Subdivision 1 of section 489-ll of the real property tax law, as
added by chapter 920 of the laws of 1977, is amended to read as follows:
1. After the hearing provided for in section four hundred eighty-
nine-kk of this [chapter] TITLE, the state board OF REAL PROPERTY TAX
SERVICES shall finally determine the railroad ceiling for the railroad
real property of each railroad company situated in each assessing unit.
Whenever upon complaint the state board shall revise the local reprod-
uction cost of a railroad company in an assessing unit, it shall revise
the appropriate railroad ceiling to reflect such revision, but it shall
not, on account of such revision, modify any other determination with
respect to the railroad ceilings for such railroad company for such
year. Notwithstanding the fact that no complaint shall have been filed
with respect to a tentative determination of a railroad ceiling, the
state board shall give effect to any special equalization rate estab-
lished pursuant to subdivision two of section four hundred eighty-nine-
jj of this [chapter] TITLE prior to the final determination of the rail-
road ceiling.
S 15. Section 614 of the real property tax law is amended to read as
follows:
A. 11314 16
S 614. Determination of final assessment of special franchises.
After [the hearing of complaints, if any, as provided in] RECEIVING THE
COMMISSIONER'S REPORT REGARDING ANY COMPLAINT FILED PURSUANT TO section
six hundred twelve of this [chapter] ARTICLE, the state board OF REAL
PROPERTY TAX SERVICES shall determine the final assessment of each
special franchise.
S 16. Subdivision 2 of section 740 of the real property tax law, as
added by chapter 732 of the laws of 1983, is amended to read as follows:
2. A petition and notice shall be served by delivering two copies to
[a member of the state board] THE COMMISSIONER or to an officer or
employee authorized by [the board] HIM OR HER to accept service, not
more than sixty days after the written notice of the final assessment
prescribed by section six hundred eighteen of this chapter has been
served. Where a proceeding is commenced by an assessing unit in which a
special franchise is situated, an additional copy shall be filed by the
petitioner with the owner of that special franchise. Where a proceeding
is commenced by a special franchise owner, the petitioner, within ten
days after service, shall file an additional copy with the clerk of the
city, town or village and with the clerk of the school district in which
that special franchise is situated except a school district governed by
the provisions of article fifty-two of the education law.
S 17. Section 1210 of the real property tax law, as amended by chapter
355 of the laws of 1990, is amended to read as follows:
S 1210. Establishment of final state equalization rates, class ratios
and class equalization rates. After [hearing the complaints, if any, as
provided in] RECEIVING THE COMMISSIONER'S REPORT REGARDING ANY COMPLAINT
FILED PURSUANT TO section twelve hundred eight of this [chapter] TITLE,
the state board OF REAL PROPERTY TAX SERVICES shall establish the final
state equalization rate, class ratios, and class equalization rates, if
required, for each city, town, village, special assessing unit, or
approved assessing unit or eligible non-assessing unit village which has
adopted the provisions of section nineteen hundred three of this chap-
ter.
S 18. Section 1218 of the real property tax law, as amended by chapter
685 of the laws of 2004, is amended to read as follows:
S 1218. Review of final determinations of state board OF REAL PROPERTY
TAX SERVICES relating to state equalization rates. A final determination
of the state board OF REAL PROPERTY TAX SERVICES relating to state
equalization rates may be reviewed by commencing an action in the appel-
late division of the supreme court in the manner provided by article
seventy-eight of the civil practice law and rules upon application of
the county, city, town or village for which the rate or rates were
established. The standard of review in such a proceeding shall be as
specified in subdivision four of section seventy-eight hundred three of
the civil practice law and rules. Whenever a final order is issued in
such a proceeding directing a revised state equalization rate, any coun-
ty, village or school district that used the former rate in the appor-
tionment of taxes must, upon receipt of such final order, recalculate
the levy that used such former rate and credit or debit as appropriate
its constituent municipalities in its next levy. Any special franchise
assessments that were established using the former rate must, upon
receipt of such final order, be revised by the state board in accordance
with the new rate, and, if taxes have already been levied upon such
assessments, the affected special franchise owners shall either automat-
ically receive a refund if there is a decrease or be taxed on an
A. 11314 17
increase in the next levy in the manner provided for omitted parcels in
title three of article five of this chapter.
S 19. Subdivision (e) of section 15 of the tax law, as amended by
chapter 161 of the laws of 2005, is amended to read as follows:
(e) Eligible real property taxes. The term "eligible real property
taxes" means taxes imposed on real property which is owned by the QEZE
and located in an empire zone with respect to which the QEZE is certi-
fied pursuant to article eighteen-B of the general municipal law,
provided such taxes are paid by the QEZE which is the owner of the real
property or are paid by a tenant which either (i) does not meet the
eligibility requirements under section fourteen of this article to be a
QEZE or (ii) cannot treat such payment as eligible real property taxes
pursuant to this paragraph and such taxes become a lien on the real
property during a taxable year in which the owner of the real property
is both certified pursuant to article eighteen-B of the general munici-
pal law and a qualified empire zone enterprise. In addition, "eligible
real property taxes" shall include taxes paid by a QEZE which is a
lessee of real property if the following conditions are satisfied: (1)
the taxes must be paid by the lessee pursuant to explicit requirements
in a written lease executed or amended on or after June first, two thou-
sand five, (2) such taxes become a lien on the real property during a
taxable year in which the lessee of the real property is both certified
pursuant to article eighteen-B of the general municipal law and a quali-
fied empire zone enterprise, and (3) the lessee has made direct payment
of such taxes to the taxing authority and has received a receipt for
such payment of taxes from the taxing authority. In addition, the term
"eligible real property taxes" includes payments in lieu of taxes made
by the QEZE to the state, a municipal corporation or a public benefit
corporation pursuant to a written agreement entered into between the
QEZE and the state, municipal corporation, or public benefit corpo-
ration. Provided, however, a payment in lieu of taxes made by the QEZE
pursuant to a written agreement executed or amended on or after January
first, two thousand one, shall not constitute eligible real property
taxes in any taxable year to the extent that such payment exceeds the
product of (A) the greater of (i) the basis for federal income tax
purposes, calculated without regard to depreciation, determined as of
the effective date of the QEZE's certification pursuant to article eigh-
teen-B of the general municipal law of real property, including build-
ings and structural components of buildings, owned by the QEZE and
located in empire zones with respect to which the QEZE is certified
pursuant to such article eighteen-B of the general municipal law, and
provided that if such basis is further adjusted or reduced pursuant to
any provision of the internal revenue code, the QEZE may petition the
department[,] AND the department of economic development [and the office
of real property services] to disregard such reduction or adjustment for
the purpose of this subdivision or (ii) the basis for federal income tax
purposes of such real property described in clause (i) of this subpara-
graph, calculated without regard to depreciation, on the last day of the
taxable year, and provided that if such basis is further adjusted or
reduced pursuant to any provision of the internal revenue code, the QEZE
may petition the department, the department of economic development and
the office of real property services to disregard such reduction or
adjustment for the purpose of this subdivision; and (B) the estimated
effective full value tax rate within the county in which such property
is located, as most recently [reported to] CALCULATED BY the commission-
er [by the secretary of the state board of real property services, or
A. 11314 18
his or her designee]. The [state board] COMMISSIONER shall annually
calculate estimated effective full value tax rates within each county
for this purpose based upon the most current information available to
[it] HIM OR HER in relation to county, city, town, village and school
district taxes.
S 20. Paragraph 5 of subdivision (b) of section 22 of the tax law, as
amended by section 4 of part H of chapter 577 of the laws of 2004, is
amended to read as follows:
(5) Eligible real property taxes. The term "eligible real property
taxes" means taxes imposed on real property which consists of a quali-
fied site owned by the developer, provided such taxes become a lien on
the real property in a period during which the real property is a quali-
fied site. In addition, the term "eligible real property taxes" includes
payments in lieu of taxes by the developer, with respect to a qualified
site, to the state, a municipal corporation or a public benefit corpo-
ration pursuant to a written agreement entered into between the develop-
er and the state, a municipal corporation or a public benefit corpo-
ration. Provided, however, such a payment in lieu of taxes shall not
constitute eligible real property taxes in any taxable year to the
extent that such payment exceeds the product of (A) the greater of (i)
the basis for federal income tax purposes, determined on the date the
taxpayer becomes a developer as defined under this section, of real
property, including buildings and structural components of buildings,
owned by the developer and located on a qualified site with respect to
which the taxpayer is a developer, or (ii) the basis for federal income
tax purposes of such real property described in clause (i) of this
subparagraph on the last day of the taxable year, and (B) the estimated
effective full value tax rate within the county in which such property
is located, as most recently [reported to] CALCULATED BY the commission-
er [by the secretary of the state board of real property services, or
his or her designee]. The [state board] COMMISSIONER shall annually
calculate estimated and effective full value tax rates within each coun-
ty for this purpose based upon the most current information available to
[it] HIM OR HER in relation to county, city, town, village and school
district taxes. Provided further, where the amount of the credit deter-
mined under paragraph two of this subdivision is the total product of
the factors and tax specified therein, the term "eligible real property
taxes" under this paragraph shall apply only to taxes imposed on real
property which is attributed to a qualified site located in an environ-
mental zone. Where the developer is a partner in a partnership or a
shareholder in a New York S corporation, such real property shall be
owned by the partnership or the New York S corporation, respectively.
S 20-a. Subdivision 2 of section 170 of the tax law, as amended by
chapter 282 of the laws of 1986, is amended and a new subdivision 7-a is
added to read as follows:
2. Existing divisions or bureaus in the department of taxation and
finance or transferred to the department shall continue until consol-
idated or abolished pursuant to this section. There shall be in the
department of taxation and finance a division of taxation, a division of
the treasury, a division of the lottery, AN OFFICE OF REAL PROPERTY TAX
SERVICES, and a division of tax appeals.
7-A. THE HEAD OF THE OFFICE OF REAL PROPERTY TAX SERVICES SHALL BE AN
OFFICER TO BE APPOINTED AND HOLD OFFICE AS PROVIDED BY SECTION TWO
HUNDRED THREE OF THE REAL PROPERTY TAX LAW.
S 21. Subdivision twenty-fifth of section 171 of the tax law, as
amended by chapter 170 of the laws of 1994, paragraph a as amended by
A. 11314 19
section 93 of part A of chapter 436 of the laws of 1997, paragraph b as
amended and paragraph c as added by chapter 474 of the laws of 1996, is
amended to read as follows:
Twenty-fifth. a. With respect to the income to be used in the computa-
tion of school aid payable in the school year nineteen hundred ninety-
four--ninety-five and thereafter, be required to design, develop and
implement a permanent computerized statewide school district address
match and income verification system in regard to each school district's
valuation of total New York adjusted gross income as determined by the
department, for use in determining state aid to education. The depart-
ment shall promulgate rules and regulations to effect the provisions of
this paragraph within ninety days of the enactment of the chapter of the
laws of nineteen hundred ninety-four amending this paragraph. Commencing
September first, nineteen hundred ninety-seven, the commissioner[,] AND
the commissioner of education[, and the executive director of the office
of real property services], subject to the approval of the director of
the budget shall be required to enter into a cooperative agreement by
September first of each year, which will govern the validation and
correction and completion of the total New York adjusted gross income of
school districts until September first of the following year. Such
agreement shall include, but not be limited to: (i) procedures to
improve the accuracy of school district income data, in a manner which
gives appropriate recognition to computerized processing capabilities,
administrative feasibility of manual processes and confidentiality
implications; (ii) procedures to verify the school district codes
reported by taxpayers; (iii) procedures to correct identified inaccura-
cies; (iv) procedures to assign school district codes based on the
permanent residence addresses of taxpayers who failed to complete the
school district code; (v) the schedule for the transmittal of electronic
data between the agencies, as necessary, to implement such system; and
(vi) beginning in the nineteen hundred ninety-six state fiscal year,
procedures for the review process provided for in paragraph c of this
subdivision. All state departments and agencies, and school districts
and other local governments and agencies, shall cooperate with the
parties to such agreement in its implementation.
b. 1. [With respect to income used in the computation of school aid
payable in the school years nineteen hundred ninety-four--ninety-five
through nineteen hundred ninety-seven--ninety-eight, be required to
design, develop and implement a process whereby school districts may
request a review of the assignment of taxpayer addresses to their school
district. In addition to the cooperative agreement developed pursuant to
paragraph a of this subdivision between the commissioner, the commis-
sioner of education and the director of the office of real property
services, the parties shall enter into a second cooperative agreement to
establish procedures for such a review process. Such procedures shall
include but not be limited to: (i) general criteria to be used for the
purpose of evaluating suspected inaccuracies in the assignment of tax
returns to school districts; (ii) a process for rating the requests for
review, giving appropriate recognition to the relative incidence of
suspected inaccuracies, the relative effect of suspected inaccuracies on
the aggregate income, income per return and relative income per pupil of
the school district, and the relative effect of suspected inaccuracies
on state aid payable to the school district pursuant to the education
law; (iii) a process for identifying the school districts for partic-
ipation in the review process from the rated list of applicants; (iv)
processes by which addresses assigned to identified school districts
A. 11314 20
will be reviewed and by which corrections to inaccuracies will be iden-
tified; (v) a process by which corrections to inaccurate assignments
will be made to appropriate files; and (vi) deadlines by which school
districts must submit requests for review to the commissioner of educa-
tion and timelines for each of the procedures included in the agreement.
2. School districts requesting a review in accordance with the
provisions of this paragraph shall be required, in consultation with the
district superintendent of schools for the supervisory district in which
the school district is located, appointed pursuant to section nineteen
hundred fifty of the education law, to submit to the commissioner of
education evidence in support of a contention that the assignment of tax
returns to their district is inaccurate. Identified school districts may
be required to review ordered listings, prepared by the department or
the office of real property services or an authorized vendor contracted
by the department, of the permanent resident address of selected taxpay-
ers who filed personal income tax returns with the department reporting
a school district code or address which indicates that the taxpayer was
a resident of such identified school district at the close of the taxa-
ble year for which the return was filed. In no case shall ordered
address listings for school district review include those addresses
which the school district had the opportunity to review pursuant to
paragraph a of this subdivision. District superintendents of schools
appointed pursuant to section nineteen hundred fifty of the education
law, having an identified school district within their supervisory
district, shall be required to verify any suspected inaccuracies indi-
cated by an identified district as a result of the district's review of
ordered address listings pursuant to this paragraph.
3.] Any correction, pursuant to this paragraph, of verified inaccura-
cies of income data shall only result in the removal of such returns
from the identified school district.
[4.] 2. All state departments and agencies, and school districts and
other local governments and agencies, shall cooperate with the parties
to such agreement in the implementation of the review process provided
pursuant to this paragraph.
c. 1. With respect to income used in the computation of school aid
payable in the school years nineteen hundred ninety-eight--ninety-nine
and thereafter, be required to design, develop and implement a process
whereby school districts may request a review of the assignment of
taxpayer addresses to their school district. Procedures for such a
review process shall be included in the cooperative agreement entered
into pursuant to paragraph a of this subdivision.
2. School districts requesting a review in accordance with the
provisions of this paragraph shall be required, in consultation with the
district superintendent of schools for the supervisory district in which
the school district is located, appointed pursuant to section nineteen
hundred fifty of the education law, to submit to the commissioner of
education evidence in support of a contention that the assignment of tax
returns to their district is inaccurate. Identified school districts may
be required to review ordered listings, prepared by the department [or
the office of real property services] or an authorized vendor contracted
by the department, of the permanent resident address of selected taxpay-
ers who filed personal income tax returns with the department reporting
a school district code or address which indicates that the taxpayer was
a resident of such identified school district at the close of the taxa-
ble year for which the return was filed. In no case shall ordered
address listings for school district review include those addresses
A. 11314 21
which the school district had the opportunity to review pursuant to
paragraph a of this subdivision. District superintendents of schools
appointed pursuant to section nineteen hundred fifty of the education
law, having an identified school district within their supervisory
district, shall be required to verify any suspected inaccuracies indi-
cated by an identified district as a result of the district's review of
ordered address listings pursuant to this paragraph.
3. Any correction, pursuant to this paragraph, of verified inaccura-
cies of income data shall only result in the removal of such returns
from the identified school district.
4. All state departments and agencies, and school districts and other
local governments and agencies, shall cooperate with the parties to such
agreement in the implementation of the review process provided pursuant
to this paragraph.
S 22. Section 171-o of the tax law, as amended by chapter 631 of the
laws of 2006, is amended to read as follows:
S 171-o. Income verification for [the state board of real property
services and] a city with a population of one million or more. (1) The
department shall enter into an agreement with [the state board of real
property services to verify, to the extent practicable, whether persons
described in paragraph (b) of subdivision four of section four hundred
twenty-five of the real property tax law meet the income eligibility
requirements prescribed therein for the applicable income tax year,
beginning with the income tax year ending in two thousand two. The
department shall also enter into an agreement with] a city with a popu-
lation of one million or more to verify, to the extent practicable,
whether persons described in paragraph (b) of subdivision four of
section four hundred twenty-five of the real property tax law meet the
income eligibility requirements prescribed therein for the applicable
income tax year, beginning with the income tax year ending in two thou-
sand five. The department shall advise the [state board of real property
services, or] city[, as the case may be,] of its findings, stating in
each case either that such person or persons do or do not satisfy such
requirements, or that the eligibility of such person or persons cannot
be verified, whichever is appropriate. The department shall not provide
any other information about the income of such persons to the [state
board of real property services or] city.
(2) The provisions of article six of the public officers law shall not
apply to any information that the department obtains from or provides to
the [state board of real property services or] city pursuant to this
section.
(3) Any information furnished by the department pursuant to this
section shall be deemed confidential and the assessor, any municipal
officer or municipal employees are prohibited from disclosing any such
information, except for any disclosure necessary in the performance of
their official duties in connection with the school tax relief (STAR)
exemption pursuant to section four hundred twenty-five of the real prop-
erty tax law. Any unauthorized disclosure of such information shall be
deemed a violation of section eight hundred five-a of the general munic-
ipal law.
S 23. Paragraph 12 of subsection (e) of section 606 of the tax law is
REPEALED.
S 24. Paragraphs 3, 4 and 5 of subsection (k) of section 697 of the
tax law, as amended by chapter 237 of the laws of 1995, are amended to
read as follows:
A. 11314 22
[(3) Notwithstanding the provisions of subsection (e) of this section,
the department or authorized vendor contracted by the department shall
furnish annually, as required pursuant to subdivision twenty-fifth of
section one hundred seventy-one of this chapter, to the executive direc-
tor of the office of real property services, electronic file transfers
of the permanent residence address of each taxpayer who has filed a
personal income tax return with the department. Such transfers shall be
in accordance with the schedule established pursuant to the agreement
developed in accordance with paragraph d of subdivision twenty-fifth of
section one hundred seventy-one of this chapter. Similarly, the office
of real property services shall, subject to the availability of funds
appropriated for this purpose, verify or correct or determine the school
district for each such residence address provided by the department and
shall return such updated data to the department in accordance with the
provisions of such agreement.]
(4) Notwithstanding the provisions of subsection (e) of this section,
the department [or the office of real property services] or an author-
ized vendor contracted by the department shall furnish, as required
pursuant to subdivision twenty-fifth of section one hundred seventy-one
of this chapter, to the superintendents of schools of identified school
districts and district superintendents of schools appointed pursuant to
section nineteen hundred fifty of the education law, having an identi-
fied school district within their supervisory district, an ordered list-
ing, for such identified school districts electing to participate in the
appeals process for a limited school district address review validation
and correction process.
(5) The information provided pursuant to this section and subdivision
twenty-fifth of section one hundred seventy-one of this chapter shall be
used solely for the purpose of verifying the legal residence and school
district of a taxpayer in determining the distribution of state aid for
education and such information may only be disclosed by such commission-
er, [director,] superintendents and authorized vendor contracted by the
department for such purposes to employees of the state education depart-
ment, [employees of the state office of real property services] and to
employees under the control of such superintendents. In addition,
notwithstanding the provisions of subsection (e) of this section, the
department may furnish to an authorized vendor contracted by the depart-
ment the permanent resident address and school code data necessary for
the implementation of the temporary school district address review vali-
dation and correction process, the pilot computerized address match and
income verification project, or the permanent computerized statewide
school district address match and income verification system pursuant to
subdivision twenty-fifth of section one hundred seventy-one of this
chapter. Any violation of the provisions of this section shall be
punishable in the manner provided for in subsection (e) of this section.
Any information obtained by any agency or person pursuant to the
provisions of this section shall not be deemed a "record", as defined in
subdivision four of section eighty-six of the public officers law.
S 25. Subdivision 3 of section 1564 of the tax law, as amended by
chapter 17 of the laws of 2008, is amended to read as follows:
3. An exemption from the tax which is equal to the median sales price
of residential real property within the applicable town or city, as
determined by the [office of real property services pursuant to proce-
dures adopted for this purpose by the state board of real property
services established pursuant to article two of the real property tax
A. 11314 23
law] COMMISSIONER, shall be allowed on the consideration of the convey-
ance of improved or unimproved real property or an interest therein.
S 26. This act shall take effect immediately.
S 2. Severability clause. If any clause, sentence, paragraph, subdivi-
sion, section or part of this act shall be adjudged by any court of
competent jurisdiction to be invalid, such judgment shall not affect,
impair, or invalidate the remainder thereof, but shall be confined in
its operation to the clause, sentence, paragraph, subdivision, section
or part thereof directly involved in the controversy in which such judg-
ment shall have been rendered. It is hereby declared to be the intent of
the legislature that this act would have been enacted even if such
invalid provisions had not been included herein.
S 3. This act shall take effect immediately provided, however, that
the applicable effective date of Parts A through D of this act shall be
as specifically set forth in the last section of such Parts.
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