Senate Bill S4093

                                 BILL NUMBER:  S4093

 TITLE OF BILL :  An act to amend the real property tax law, in
relation to alternative school tax and county tax apportionment in
cities and towns


 PURPOSE .up off; :

The purpose of this bill is to amend Real Property Tax Law (RPTL) §§
1316 and 847 to require the State Board of Real Property Services
(Board) to provide notice of the State equalization rate and
apportionment rate only upon request.

 SUMMARY OF PROVISIONS :

Section 1 of the bill amends RPTL § 1316(3) to require the Board to
notify both the school district and the appropriate assessing unit of
the establishment of the latest final State equalization rate and the
corresponding apportionment rate, only upon application by the chief
fiscal officer of a school district.

Section 2 of the bill amends RPTL § 847(3) to require the Board to
notify both the county and the appropriate assessing unit of the
establishment of the latest final State equalization rate and the
corresponding apportionment rate, only upon application by the chief
              

fiscal officer of a county.

Section 3 of the bill provides for an immediate effective date.

 EXISTING LAW :

RPTL §§ 1316(3) and 847(3) currently require the Board, within five
days of the establishment of the latest final State equalization rate,
to notify the appropriate school district and county of such
equalization rate and the corresponding apportionment rate for school
tax and county tax apportionment among cities and towns. It is then
the option of the school district or the county whether to adopt the
apportionment rate for the apportionment of taxes.

 LEGISLATIVE HISTORY :

This is a new proposal.

 STATEMENT IN SUPPORT :

The original purpose of providing notice of apportionment rates was to
allow school districts or counties to correct perceived distortions in
their tax levies. The apportionment process, however, has led to
inter-municipal strife, and the apportionment rates established by the
Board are rarely adopted by the school districts or the counties that
receive them. For example, in 2008, the Board established 26
apportionment rates for 21 school districts, but only one such
district adopted the rate. Also that year, the Board established 23
apportionment rates for 9 counties, but none of the counties adopted
the rate. By adding the requirement that school districts or counties
apply to receive to receive an apportionment rate, this bill would
enable the Board to redirect scarce agency resources to other more
productive uses.

 BUDGET IMPLICATIONS :

None.

 EFFECTIVE DATE :
This law would take effect immediately.