Senate Bill S3100

2009-2010 Legislative Session

Relates to implementing a sales tax factor when calculating the amount of exemption for school tax purposes

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Archive: Last Bill Status - In Senate Committee Local Government 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

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Date of Action	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jan 06, 2010	referred to local government
Mar 10, 2009	referred to local government

2009-S3100 (ACTIVE) - Details

See Assembly Version of this Bill:: A8040
Current Committee:: Senate Local Government
Law Section:: Real Property Tax Law
Laws Affected:: Amd §425, RPT L

2009-S3100 (ACTIVE) - Summary

Relates to implementing a sales tax factor when calculating the amount of exemption for school tax purposes.

2009-S3100 (ACTIVE) - Sponsor Memo

                                 BILL NUMBER:  S3100

 TITLE OF BILL :

An act to amend the real property tax law, in relation to a sales tax
factor applicable to STAR exemptions


 PURPOSE :

To require the consideration of sales tax revenues provided to school
districts in the calculation of STAR benefits.

 SUMMARY OF PROVISIONS :

Section 1 amends paragraph (a) of subdivision 2 of section 425 of the
real property tax law, as amended by section 1 of part E of chapter 83
of the laws of 2002 by adding the requirement that any applicable
sales tax factor be included calculations.

Section 2 amends subdivision 2 of section 425 of the real property tax
law by adding a new paragraph (d-1) which explains the sales tax
adjustment. This paragraph spells out that any county in which the
school district receives a portion of the revenue generated from sales
tax within the county, a "sales tax factor" shall be added to the
calculations used to determine STAR exemptions.

 EXISTING LAW :

Under existing law, sales tax revenues allocated to school districts
by the county are not included in STAR exemption calculations.

 JUSTIFICATION :

In the counties of Erie, Monroe, Westchester, Onondaga and Wayne
Counties, sales tax revenues are shared with school districts. The
current STAR benefit system is calculated locally using property tax
revenues as the sole local component, and the sales tax revenue these
counties distribute to local school districts is not credited in the
local share for calculation of the STAR benefit. Counties that do not
share sales tax revenues with school districts receive a greater
benefit since homeowners in those counties are deemed to be paying
higher property taxes. If sales tax figures were included in the
calculation of STAR benefits, county residents would receive an
estimated increase of twenty five million dollars in their STAR
benefit without experiencing an increase in their school district tax
rates.

Considering that residents of these counties provide support for
school districts, by shining sales tax revenue, they should not be
adversely affected or penalized with lower STAR benefits.

 LEGISLATIVE HISTORY :

New bill - 2009.

 FISCAL IMPLICATIONS :

To be determined.

 LOCAL FISCAL IMPLICATIONS :

Beneficial to residents of Erie, Monroe, Westchester, Onondaga and
Wayne counties.

 EFFECTIVE DATE :
This act shall take effect on the first of July next succeeding the
date on which it shall have become law.

2009-S3100 (ACTIVE) - Bill Text download pdf

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

                                  3100

                       2009-2010 Regular Sessions

                            I N  S E N A T E

                             March 10, 2009
                               ___________

Introduced  by  Sen.  STACHOWSKI  -- 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  a  sales  tax
  factor applicable to STAR exemptions

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

  Section 1. Paragraph (a) of subdivision 2 of section 425 of  the  real
property tax law, as amended by section 1 of part E of chapter 83 of the
laws of 2002, is amended to read as follows:
  (a)  Overview.  There shall be two variations of the exemption author-
ized by this section: an exemption for property  owned  by  persons  who
satisfy  the  criteria  set  forth in subdivision three of this section,
which shall be known as the "basic" STAR exemption, and an exemption for
property owned by senior citizens who satisfy the criteria set forth  in
both  subdivisions  three and four of this section, which shall be known
as the "enhanced" STAR exemption. The exempt amount for  each  assessing
unit  shall  be determined annually as set forth in this subdivision, by
multiplying the "base figure" by  the  locally-applicable  "sales  price
differential factor," if any, multiplying the product by the appropriate
"equalization  factor"  for the assessing unit, ADDING ON THE APPLICABLE
SALES TAX FACTOR, IF ANY, and, if necessary, increasing  the  result  to
equal  the applicable "floor." The result is then rounded to the nearest
multiple of ten dollars.
  S 2. Subdivision 2 of section 425 of the  real  property  tax  law  is
amended by adding a new paragraph (d-1) to read as follows:
  (D-1)  SALES  TAX  ADJUSTMENT.  FOR  ANY  COUNTY  IN  WHICH THE SCHOOL
DISTRICT RECEIVES A PORTION OF THE  REVENUE  GENERATED  FROM  SALES  TAX
WITHIN  THE  COUNTY,  A  "SALES TAX FACTOR" SHALL BE ADDED TO THE AMOUNT
DETERMINED IN PARAGRAPH (D) OF THIS SUBDIVISION.  THE  APPLICABLE  SALES
TAX FACTOR FOR EACH COUNTY SHALL BE DETERMINED BY TAKING THE TOTAL SALES
TAX REVENUE THE SCHOOL DISTRICT RECEIVES FROM THE COUNTY AND DIVIDING IT

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD10145-01-9

S. 3100                             2

BY  THE  TOTAL  NUMBER  OF  ASSESSED  UNITS  LOCATED  WITHIN  THE SCHOOL
DISTRICT.  THAT QUOTIENT IS THEN DIVIDED BY THE LATEST TAX RATE  APPLIED
TO AN ASSESSED PARCEL WITHIN THE DISTRICT.
  S  3.  This act shall take effect on the first of July next succeeding
the date on which it shall have become a law.

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Senate Bill S3100

Sponsored By

Archive: Last Bill Status - In Senate Committee Local Government Committee

Actions

2009-S3100 (ACTIVE) - Details

2009-S3100 (ACTIVE) - Summary

2009-S3100 (ACTIVE) - Sponsor Memo

2009-S3100 (ACTIVE) - Bill Text download pdf

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Sponsored By

William T. Stachowski

Archive: Last Bill Status - In Senate Committee Local Government Committee

Actions

2009-S3100 (ACTIVE) - Details

2009-S3100 (ACTIVE) - Summary

2009-S3100 (ACTIVE) - Sponsor Memo

2009-S3100 (ACTIVE) - Bill Text download pdf

Comments