senate Bill S3235A

2011-2012 Legislative Session

Relates to taxation of designated electric generating facilities located in the county of Rockland; and provides for the repeal of such provisions upon expiration thereof

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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
Jun 14, 2012 print number 3235a
amend (t) and recommit to local government
Jan 04, 2012 referred to local government
Feb 14, 2011 referred to local government

Bill Amendments

Original
A (Active)
Original
A (Active)

S3235 - Bill Details

See Assembly Version of this Bill:
A5122A
Current Committee:
Law Section:
Real Property Tax Law
Versions Introduced in Previous Legislative Sessions:
2011-2012: A5122, A5122A
2009-2010: A1964

S3235 - Bill Texts

view summary

Relates to taxation of a designated electric generating facility located in the town of Haverstraw.

view sponsor memo
BILL NUMBER:S3235

TITLE OF BILL:
An act
to provide for the taxation of certain real property in the county of
Rockland; to amend the real property tax law, in relation to providing
for the taxation of certain property located in the county of Rockland;
and providing for the repeal of such provisions upon expiration thereof

PURPOSE OF THE BILL:
This bill will provide for a five year phase-in
of a shift of non-homestead tax share due to a court ordered
assessment reduction for any designated electric generating facility
in the County of Rockland.

SUMMARY OF PROVISIONS:
Section 1 of the bill relates to providing for
taxation of certain non homestead property located in the County of
Rockland.

Section 2 of this bill amends section 1903 of the real property tax
law to provide for the adjustment of the non-homestead tax share for
certain municipal assessing units.

Section 3 of this bill amends section 1903-a of the real property tax
law to provide for the adjustment of the non-homestead tax share for
certain school districts.

Section 4 of this bill provides that the provisions of this act will
apply to the assessment rolls commencing with the first final
municipal assessment roll prepared subsequent to the final court order.

Section 5 relates to the effective date.

JUSTIFICATION:
Historically, court ordered assessment reductions for
electric generating facilities have resulted in a significant
shifting of the tax burden from the non-homestead class to the
homestead (residential) class which negatively impacts on the cost of
home ownership. This bill seeks to reduce the volatile impact of such
a burden shift by creating an orderly phased transition of such tax
share shift over five years, commencing with the first final
municipal assessment roll prepared subsequent to such final court
order.

PRIOR LEGISLATIVE HISTORY:
New Bill.

FISCAL IMPLICATIONS FOR STATE:
None.

EFFECTIVE DATE:
This act shall take effect immediately.


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

    S. 3235                                                  A. 5122

                       2011-2012 Regular Sessions

                      S E N A T E - A S S E M B L Y

                            February 14, 2011
                               ___________

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

IN ASSEMBLY -- Introduced by M. of A. ZEBROWSKI, JAFFEE -- read once and
  referred to the Committee on Real Property Taxation

AN ACT to provide for the taxation of certain real property in the coun-
  ty  of  Rockland;  to  amend the real property tax law, in relation to
  providing for the taxation of certain property located in  the  county
  of  Rockland;  and  providing  for  the repeal of such provisions upon
  expiration thereof

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

  Section  1.  Notwithstanding  any provision of law to the contrary, if
there is a court-ordered assessment reduction of an electric  generating
facility  located  in  the county of Rockland on and after July 1, 2010,
when levying taxes pursuant to article 19 of the real property  tax  law
upon the assessment roll of any such assessing unit located in the coun-
ty  of  Rockland,  the non-homestead class shall be deemed to consist of
two subclasses, one containing electric generating  facilities  and  the
other  containing all other non-homestead property. On and after July 1,
2011, the non-homestead class tax share shall be allocated between these
two subclasses so as  to  preserve  the  distribution  between  the  two
subclasses that existed when taxes were levied on the initial assessment
roll  of  said  assessing  unit,  that was subject to such court ordered
assessment reduction, subject to adjustments for any physical changes.
  S 2. Section 1903 of the real property tax law is amended by adding  a
new subdivision 4-a to read as follows:
  4-A.  ROCKLAND COUNTY.  (A) NOTWITHSTANDING THE PROVISIONS OF SUBDIVI-
SION FOUR OF THIS SECTION, IN THE CASE OF ASSESSING UNITS LOCATED IN THE
COUNTY OF ROCKLAND, IF ONE OF THE ASSESSING UNITS CONTAINS A  DESIGNATED

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD00497-02-1

S. 3235                             2                            A. 5122

ELECTRIC  GENERATING  FACILITY,  SUCH ASSESSING UNIT SHALL APPORTION AND
LEVY ITS TAXES ACCORDING TO THE PROVISIONS OF THIS SUBDIVISION.
  (B)  THE NON-HOMESTEAD TAX SHARE FOR THE ASSESSING UNIT CONTAINING THE
DESIGNATED ELECTRIC GENERATING FACILITY SHALL BE ADJUSTED AS FOLLOWS:
  (I) THE AMOUNT OF TAX FOR THE DESIGNATED ELECTRIC GENERATING  FACILITY
SHALL  BE SET AT THE SAME PERCENTAGE THAT THE DESIGNATED ELECTRIC GENER-
ATING FACILITY'S  ASSESSED  VALUE  BORE  TO  THE  NON-HOMESTEAD  CLASS'S
ASSESSED  VALUE  IN THE INITIAL YEAR THAT WAS SUBJECT TO SUCH COURT-ORD-
ERED ASSESSMENT REDUCTION AND THE APPROPRIATE TAX RATE SHALL BE COMPUTED
THEREBY;
  (II) THE AMOUNT OF TAX SET  FOR  THE  DESIGNATED  ELECTRIC  GENERATING
FACILITY  SHALL  BE  DEDUCTED FROM THE TOTAL NON-HOMESTEAD TAX SHARE AND
THE REMAINING AMOUNT OF THE NON-HOMESTEAD TAX SHARE SHALL BE  RE-DISTRI-
BUTED  AMONG  THE  OTHER  NON-HOMESTEAD PROPERTIES WITH THE ADJUSTED TAX
RATE COMPUTED THERETO; AND
  (III) THE DIFFERENCE BETWEEN THE PRIOR ASSESSMENT AND  THE  COURT-ORD-
ERED  ASSESSMENT  SHALL  BE CALCULATED AS FOLLOWS: (THE PRIOR ASSESSMENT
MINUS THE COURT-ORDERED ASSESSMENT) DIVIDED BY THE COURT-ORDERED ASSESS-
MENT. THE PERCENTAGE DIFFERENCE SHALL  BE  DELIVERED  TO  THE  ASSESSING
UNIT,  WHICH  SHALL DIVIDE SUCH PERCENTAGE DIFFERENCE BY FIVE AND SHALL,
IN YEARS SUBSEQUENT TO THE FINAL YEAR IN WHICH THE COURT-ORDERED ASSESS-
MENT TAKES EFFECT, UTILIZE SUCH CALCULATED PERCENT DIFFERENCE AND ADJUST
THE  DESIGNATED  ELECTRIC  GENERATING  FACILITY'S  PERCENTAGE   OF   THE
NON-HOMESTEAD  TAX  ACCORD TO THE PROVISIONS OF THIS SUBDIVISION BY SUCH
INCREMENTAL ADJUSTMENT OVER THE ENSUING FIVE YEARS.
  (C) AS USED  IN  THIS  SUBDIVISION,  "DESIGNATED  ELECTRIC  GENERATING
FACILITY"  MEANS  REAL PROPERTY ON WHICH ELECTRIC GENERATING FACILITIES,
OPERATIONS OR  ADMINISTRATIVE  OPERATIONS  UNDER  COMMON  OWNERSHIP  ARE
LOCATED,  REGARDLESS  OF WHETHER SUCH PROPERTY CONSISTS OF ONE PARCEL ON
AN ASSESSMENT ROLL OR MULTIPLE  PARCELS  ON  AN  ASSESSMENT  ROLL  UNDER
COMMON  OWNERSHIP,  THE  VALUE  OF  WHICH REAL PROPERTY CONSTITUTES FIVE
PERCENT OR MORE OF THE NON-HOMESTEAD TOTAL ASSESSED VALUE ON THE  APPLI-
CABLE ASSESSMENT ROLL.
  S  3. Section 1903-a of the real property tax law is amended by adding
a new subdivision 4-a to read as follows:
  4-A. ROCKLAND COUNTY.  (A) NOTWITHSTANDING THE PROVISIONS OF  SUBDIVI-
SION  FOUR  OF THIS SECTION, IN THE CASE OF ELIGIBLE SPLIT TAX DISTRICTS
LOCATED IN THE COUNTY  OF  ROCKLAND,  IF  ONE  OF  THE  ASSESSING  UNITS
CONTAINS  A  DESIGNATED ELECTRIC GENERATING FACILITY, SUCH  TAX DISTRICT
SHALL APPORTION AND LEVY ITS TAXES ACCORDING TO THE PROVISIONS  OF  THIS
SUBDIVISION.
  (B)  THE NON-HOMESTEAD TAX SHARE FOR THE ASSESSING UNIT CONTAINING THE
DESIGNATED ELECTRIC GENERATING FACILITY SHALL BE ADJUSTED AS FOLLOWS:
  (I) THE AMOUNT OF TAX FOR THE DESIGNATED ELECTRIC GENERATING  FACILITY
SHALL  BE SET AT THE SAME PERCENTAGE THAT THE DESIGNATED ELECTRIC GENER-
ATING FACILITY'S  ASSESSED  VALUE  BORE  TO  THE  NON-HOMESTEAD  CLASS'S
ASSESSED  VALUE  IN THE INITIAL YEAR THAT WAS SUBJECT TO SUCH COURT-ORD-
ERED ASSESSMENT REDUCTION AND THE APPROPRIATE TAX RATE SHALL BE COMPUTED
THEREBY;
  (II) THE AMOUNT OF TAX SET  FOR  THE  DESIGNATED  ELECTRIC  GENERATING
FACILITY  SHALL  BE  DEDUCTED FROM THE TOTAL NON-HOMESTEAD TAX SHARE AND
THE REMAINING AMOUNT OF THE NON-HOMESTEAD TAX SHARE SHALL BE  RE-DISTRI-
BUTED  AMONG  THE  OTHER  NON-HOMESTEAD PROPERTIES WITH THE ADJUSTED TAX
RATE COMPUTED THERETO; AND
  (III) THE DIFFERENCE BETWEEN THE PRIOR ASSESSMENT AND  THE  COURT-ORD-
ERED  ASSESSMENT  SHALL  BE CALCULATED AS FOLLOWS: (THE PRIOR ASSESSMENT

S. 3235                             3                            A. 5122

MINUS THE COURT-ORDERED ASSESSMENT) DIVIDED BY THE COURT-ORDERED ASSESS-
MENT. THE PERCENTAGE DIFFERENCE SHALL BE DELIVERED TO THE ELIGIBLE SPLIT
TAX RATE DISTRICT, WHICH SHALL DIVIDE SUCH PERCENTAGE DIFFERENCE BY FIVE
AND SHALL, IN YEARS SUBSEQUENT TO THE FINAL YEAR IN WHICH THE COURT-ORD-
ERED ASSESSMENT TAKES EFFECT, UTILIZE SUCH CALCULATED PERCENT DIFFERENCE
AND  ADJUST  THE DESIGNATED ELECTRIC GENERATING FACILITY'S PERCENTAGE OF
THE NON-HOMESTEAD TAX ACCORD TO THE PROVISIONS OF  THIS  SUBDIVISION  BY
SUCH INCREMENTAL ADJUSTMENT OVER THE ENSUING FIVE YEARS.
  (C)  AS  USED  IN  THIS  SUBDIVISION,  "DESIGNATED ELECTRIC GENERATING
FACILITY" MEANS REAL PROPERTY ON WHICH ELECTRIC  GENERATING  FACILITIES,
OPERATIONS  OR  ADMINISTRATIVE  OPERATIONS  UNDER  COMMON  OWNERSHIP ARE
LOCATED, REGARDLESS OF WHETHER SUCH PROPERTY CONSISTS OF ONE  PARCEL  ON
AN  ASSESSMENT  ROLL  OR  MULTIPLE  PARCELS  ON AN ASSESSMENT ROLL UNDER
COMMON OWNERSHIP, THE VALUE OF  WHICH  REAL  PROPERTY  CONSTITUTES  FIVE
PERCENT  OR MORE OF THE NON-HOMESTEAD TOTAL ASSESSED VALUE ON THE APPLI-
CABLE ASSESSMENT ROLL.
  S 4. The provisions of this act shall apply to real property taxes and
school district taxes assessed in split tax districts located in assess-
ing units in the county of Rockland commencing with   the first  assess-
ment  roll  prepared  subsequent  to a final court order as specified in
section one of this act.
  S 5. This act shall take effect immediately.

S3235A (ACTIVE) - Bill Details

See Assembly Version of this Bill:
A5122A
Current Committee:
Law Section:
Real Property Tax Law
Versions Introduced in Previous Legislative Sessions:
2011-2012: A5122, A5122A
2009-2010: A1964

S3235A (ACTIVE) - Bill Texts

view summary

Relates to taxation of a designated electric generating facility located in the town of Haverstraw.

view sponsor memo
BILL NUMBER:S3235A REVISED 06/15/12

TITLE OF BILL:
An act
to provide for the taxation of certain real property in the county of
Rockland and providing for the repeal of such provisions upon
expiration thereof

PURPOSE OF THE BILL:
This bill will provide for a five year phase-in of a shift of
non-homestead tax share due to a court ordered assessment reduction
for any designated electric generating facility in the County of
Rockland.

SUMMARY OF PROVISIONS:
Section 1 of the bill provides that if there is a court-ordered
assessment reduction of an electric generating facility in the Town
of Haverstraw, when levying taxes for town, county or school
purposes, the non-homestead class must consist of two subclasses, one
containing electric generating facilities and the other containing
all other non-homestead property. For the fiscal years after such
reduction the non homestead class tax share will be allocated between
these two subclasses. This is down in order to preserve the
distribution between the two subclasses that existed when the taxes
were levied the fiscal year before the court ordered reduction
occurred. This is subject to adjustments for any physical changes.
The subclass share distribution will be annually adjusted to phase
out such preservation over the next 10 year period.

Section 2 Effective Date.

JUSTIFICATION:
Historically, court ordered assessment reductions for electric
generating facilities have resulted in a significant shifting of the
tax burden from the non-homestead class to the homestead
(residential) class which negatively impacts on the cost of home
ownership. This bill seeks to reduce the volatile impact of such a
burden shift by creating an orderly phased transition of such tax
share shift over ten years, commencing with the first final municipal
assessment roll prepared subsequent to such final court order.

PRIOR LEGISLATIVE HISTORY:
New Bill.

FISCAL IMPLICATIONS FOR STATE:
None.

EFFECTIVE DATE:
This act shall take effect immediately.

view full text
download pdf
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

    S. 3235--A                                            A. 5122--A

                       2011-2012 Regular Sessions

                      S E N A T E - A S S E M B L Y

                            February 14, 2011
                               ___________

IN  SENATE  --  Introduced  by  Sen.  CARLUCCI -- 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 commit-
  tee

IN ASSEMBLY -- Introduced by M. of A. ZEBROWSKI, JAFFEE -- read once and
  referred to the Committee on Real Property Taxation -- recommitted  to
  the  Committee  on  Real Property Taxation in accordance with Assembly
  Rule  3,  sec.  2  --  committee  discharged,  bill  amended,  ordered
  reprinted as amended and recommitted to said committee

AN ACT to provide for the taxation of certain real property in the coun-
  ty  of  Rockland  and providing for the repeal of such provisions upon
  expiration thereof

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

  Section  1.  Notwithstanding  any provision of law to the contrary, if
there is a court-ordered assessment reduction of an electric  generating
facility  in the town of Haverstraw on or after July 1, 2012, when levy-
ing taxes for town, county, school and  village  purposes,  pursuant  to
article  19 of the real property tax law upon the assessment roll of the
town of Haverstraw, the non-homestead class shall be deemed  to  consist
of two subclasses, one containing electric generating facilities and the
other  containing all other non-homestead property. For the fiscal years
commencing after such reduction, the non-homestead class tax share shall
be allocated between these two subclasses so as to preserve the distrib-
ution between the two subclasses that existed when taxes were levied the
fiscal year prior to such court ordered reduction of said town,  subject
to  adjustments  for  any  physical changes, provided that such subclass

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD00497-03-2

S. 3235--A                          2                         A. 5122--A

share distribution shall be annually adjusted so as to  phase  out  such
preservation over the subsequent 10 year period.
  S  2.  This  act shall take effect immediately and shall expire and be
deemed repealed June 30, 2030.

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