senate Bill S2338A

2011-2012 Legislative Session

Provides for the inclusion of sales tax revenue shared by a county with the school district in the STAR savings calculation

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Archive: Last Bill Status - In Committee


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

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Actions

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Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jan 17, 2012 print number 2338a
amend and recommit to local government
Jan 04, 2012 referred to local government
Jan 19, 2011 referred to local government

Bill Amendments

Original
A (Active)
Original
A (Active)

Co-Sponsors

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S2338 - Bill Details

Current Committee:
Law Section:
Real Property Tax Law
Laws Affected:
Amd §1306-a, RPT L
Versions Introduced in 2009-2010 Legislative Session:
S2641

S2338 - Bill Texts

view summary

Provides for the inclusion of sales tax revenue shared by a county with the school district in the STAR savings calculation.

view sponsor memo
BILL NUMBER:S2338

TITLE OF BILL:
An act
to amend the real property tax law, in relation to school tax relief
program (STAR) savings
calculation

PURPOSE OF THE BILL:
To give equal STAR relief to homeowners who pay
their school taxes in part through sales tax revenue

SUMMARY OF SPECIFIC PROVISIONS:
This bill amends subdivision 2 of
section 1306-a of the Real Property Tax Law by adding a new section
(b) which provides that STAR tax savings shall be calculated to
include any sales tax revenue shared by a county with a school
district.
Any such sales tax revenue shall be added to each residential tax
parcel eligible for STAR exemption in its pro rata percentage as an
additional tax levy, prior to calculating the STAR tax savings. The
first sentence of existing subdivision 2 is lettered as (a) and the
second sentence in existing subdivision 2 is lettered as (c).

JUSTIFICATION:
There are currently five counties that
share sales tax
revenues with their school districts. In effect, each resident is
paying part of his or her school taxes through sales taxes. Current
STAR law considers only the school taxes paid on the real property
tax bill in calculating the STAR rebate, unfairly reducing the STAR
and Senior STAR rebates to residents in these counties. This bill
would add the sales taxes paid to school districts into the amount
used to calculate the STAR savings.

PRIOR LEGISLATIVE HISTORY:
2010 - S.2641/A.4844 -- LOCAL GOV'T/Real Propeliy
2008 - S.2333-A/A.6485-A -- FINANCE/Real Property Taxation
2007 - S.2333/A.6485 -- FINANCE/Real Property Taxation

FISCAL IMPLICATIONS:
To be determined.

EFFECTIVE DATE:
This act shall take effect immediately and apply to
real propel1y taxes levied for fiscal years commencing on or after
January 1, 2012.

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

                                  2338

                       2011-2012 Regular Sessions

                            I N  S E N A T E

                            January 19, 2011
                               ___________

Introduced  by Sens. RANZENHOFER, ALESI, DeFRANCISCO, MAZIARZ, ROBACH --
  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 school tax
  relief program (STAR) savings calculation

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

  Section  1.  Subdivision  2 of section 1306-a of the real property tax
law, as added by section 16 of part B of chapter  389  of  the  laws  of
1997, is amended to read as follows:
  2.  Tax  savings.  (A)  The  tax savings for each parcel receiving the
exemption authorized by section four hundred twenty-five of this chapter
shall be computed by subtracting the amount actually levied against  the
parcel  from  the  amount  that  would  have  been levied if not for the
exemption.
  (B) FOR PURPOSES OF THIS SUBDIVISION, TAX SAVINGS SHALL BE  CALCULATED
TO  INCLUDE  ANY  SALES  TAX  REVENUE  SHARED  BY A COUNTY WITH A SCHOOL
DISTRICT. SUCH SALES TAX REVENUE SHALL BE ADDED  ON  A  PRO  RATA  BASIS
EQUAL  TO  THE  PERCENTAGE THAT EACH PARCEL RECEIVING AN EXEMPTION IS TO
THE ENTIRE TAX LEVY, AS AN ADDITIONAL TAX LEVY, PRIOR TO CALCULATING THE
SAVINGS.
  (C) A statement shall then be placed on the tax bill for the parcel in
substantially the following form: "Your tax savings this year  resulting
from the New York state school tax relief (STAR) program is $_______."
  S  2.  This  act shall take effect immediately and shall apply to real
property taxes levied for fiscal years commencing on and  after  January
1, 2012.


 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD02333-01-1

Co-Sponsors

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S2338A (ACTIVE) - Bill Details

Current Committee:
Law Section:
Real Property Tax Law
Laws Affected:
Amd §1306-a, RPT L
Versions Introduced in 2009-2010 Legislative Session:
S2641

S2338A (ACTIVE) - Bill Texts

view summary

Provides for the inclusion of sales tax revenue shared by a county with the school district in the STAR savings calculation.

view sponsor memo
BILL NUMBER:S2338A

TITLE OF BILL:
An act
to amend the real property tax law, in relation to school tax relief
program (STAR) savings
calculation

PURPOSE OF THE BILL:
To give equal STAR relief to homeowners who pay
their school taxes in part through sales tax revenue

SUMMARY OF SPECIFIC PROVISIONS:
This bill amends subdivision 2 of
section 1306-a of the Real Property Tax Law by adding a new section
(b) which provides that STAR tax savings shall be calculated to
include any sales tax revenue shared by a county with a school
district.
Any such sales tax revenue shall be added to each residential tax
parcel eligible for STAR exemption in its pro rata percentage as an
additional tax levy, prior to calculating the STAR tax savings. The
first sentence of existing subdivision 2 is lettered as (a) and the
second sentence in existing subdivision 2 is lettered as (c).

JUSTIFICATION:
There are currently five counties that
share sales tax
revenues with their school districts. In effect, each resident is
paying part of his or her school taxes through sales taxes. Current
STAR law considers only the school taxes paid on the real property
tax bill in calculating the STAR rebate, unfairly reducing the STAR
and Senior STAR rebates to residents in these counties. This bill
would add the sales taxes paid to school districts into the amount
used to calculate the STAR savings.

PRIOR LEGISLATIVE HISTORY:
2011 - S.2338 - Local Government
2010 - S.2641/A.4844 - Local Government/Real Property
2008 - S.2333A/A.6485 - Finance/Real Property Taxation
2007 - S.2333/A.6485 - Finance/Real Property Taxation

FISCAL IMPLICATIONS:
To be determined.

EFFECTIVE DATE:
This act shall take effect immediately and apply to
real property taxes levied for fiscal years commencing on or after
January 1, 2012.

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

                                 2338--A

                       2011-2012 Regular Sessions

                            I N  S E N A T E

                            January 19, 2011
                               ___________

Introduced  by  Sens.  RANZENHOFER, ALESI, DeFRANCISCO, LARKIN, MAZIARZ,
  ROBACH -- read twice and ordered  printed,  and  when  printed  to  be
  committed  to  the Committee on Local Government -- recommitted to the
  Committee on Local Government in accordance with Senate Rule 6, sec. 8
  -- committee discharged, bill amended, ordered  reprinted  as  amended
  and recommitted to said committee

AN  ACT  to  amend  the real property tax law, in relation to school tax
  relief program (STAR) savings calculation

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

  Section  1.  Subdivision  2 of section 1306-a of the real property tax
law, as amended by section 6 of part N of chapter  58  of  the  laws  of
2011, is amended to read as follows:
  2.  Tax  savings. (a)(i) The tax savings for each parcel receiving the
exemption authorized by section four hundred twenty-five of this chapter
shall be computed by subtracting the amount actually levied against  the
parcel  from  the  amount  that  would  have  been levied if not for the
exemption, provided  however,  that  beginning  with  the  two  thousand
eleven-two  thousand  twelve  school year, the tax savings applicable to
any "portion" (which as used herein shall mean that part of an assessing
unit located within a school district) shall not exceed the tax  savings
applicable  to  that  portion in the prior school year multiplied by one
hundred two percent, with the result rounded to the nearest dollar.  The
tax  savings  attributable to the basic and enhanced exemptions shall be
calculated separately. It shall be the responsibility of the commission-
er to calculate tax savings limitations for purposes  of  this  subdivi-
sion.
  (ii)  The  tax  savings  applicable  to a portion for the two thousand
ten-two thousand eleven school year shall be determined  by  multiplying
the exempt amount applicable to the portion for the two thousand ten-two
thousand  eleven  school  year by the tax rate applicable to the portion

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD02333-02-2

S. 2338--A                          2

for the two thousand ten-two thousand eleven school year, with  separate
calculations for the basic and enhanced exemptions.
  (iii)  Where  a  school tax rate was changed in the midst of the prior
school year, an annualized school  tax  rate  shall  be  used  for  this
purpose. The annualized tax rate for this purpose shall be determined by
calculating  the  average  of  the  tax rates in effect at various times
during the school year, weighted according to the length of time  during
which they were respectively applicable.
  (b)  FOR PURPOSES OF THIS SUBDIVISION, TAX SAVINGS SHALL BE CALCULATED
TO INCLUDE ANY SALES TAX REVENUE  SHARED  BY  A  COUNTY  WITH  A  SCHOOL
DISTRICT.  SUCH  SALES  TAX  REVENUE  SHALL BE ADDED ON A PRO RATA BASIS
EQUAL TO THE PERCENTAGE THAT EACH PARCEL RECEIVING AN  EXEMPTION  IS  TO
THE ENTIRE TAX LEVY, AS AN ADDITIONAL TAX LEVY, PRIOR TO CALCULATING THE
SAVINGS.
  (C) A statement shall then be placed on the tax bill for the parcel in
substantially  the following form: "Your tax savings this year resulting
from the New York state school tax relief (STAR) program is $_______."
  S 2. This act shall take effect immediately and shall  apply  to  real
property  taxes  levied for fiscal years commencing on and after January
1, 2013.

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