senate Bill S6503A

2011-2012 Legislative Session

Authorizes the town of Friendship, in the county of Allegany, to provide property tax refunds or credits

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Archive: Last Bill Status - Passed Senate


  • 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 13, 2012 referred to real property taxation
delivered to assembly
passed senate
home rule request
May 22, 2012 advanced to third reading
May 21, 2012 2nd report cal.
amended (t) 6503a
May 16, 2012 1st report cal.826
Feb 17, 2012 referred to local government

Votes

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Bill Amendments

Original
A (Active)
Original
A (Active)

S6503 - Bill Details

See Assembly Version of this Bill:
A10331
Current Committee:
Law Section:
Real Property Taxation

S6503 - Bill Texts

view summary

Authorizes the town of Friendship, in the county of Allegany, to provide property tax refunds or credits.

view sponsor memo
BILL NUMBER:S6503

TITLE OF BILL:
An act
to authorize the town of Friendship, in the county of Allegany, to
correct its 2012 tax roll and grant a real property tax refund or credit

PURPOSE:
This legislation would authorize the town of Friendship to reopen the
town tax rolls, recalculate its real property tax levy and require
the town to provide taxpayers with a refund or credit for additional
taxes paid as the result of its current tax levy.

SUMMARY OF PROVISIONS:
Section one provides that notwithstanding any other provision of town,
general municipal law or real property tax law to the contrary, the
town of Friendship is authorized to recalculate its 2012 tax levy.
Prior to recalculation of the tax levy, the town board shall hold a
public hearing on the recalculation as specified in Section 108 of
the town law.
Furthermore, the town budget officer shall prepare documents showing
the basis of the miscalculation leading to the overcharge in the
general fund and highway department budgets and any resulting
reductions and or changes to the town general fund and or highway
department budgets.

After public hearing and the adoption of a resolution specifying the
final amount of the tax levy and amended appropriations, the town may
issue an order setting forth the corrected taxes, direct the
correction of the existing tax roll and refund any taxes paid or
credit any outstanding obligations. Any interest due is to be based
upon the corrected tax roll.

Section two provides that this act shall become immediately effective
and further provides that if the Town of Friendship does not hold its
public hearing within 45 days of the effective date, the act shall
expire.

JUSTIFICATION:
The Town of Friendship has requested this legislation to allow the
Town to correct technical errors which resulted in miscalculations
resulting in a 23% overcharge in the 2012 general fund and highway
department budgets. The board is seeking permission to issue refund
checks to taxpayers subject to this overcharge to alleviate the
inequitable burden placed they face in the coming year.

LEGISLATIVE HISTORY:
New Bill.

FISCAL IMPLICATIONS:
None.

EFFECTIVE DATE:
This act shall take effect immediately, and shall be deemed repealed
should the Town of Friendship cease to act upon pursuant to the
provisions of this bill within 45 days.

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

                                  6503

                            I N  S E N A T E

                            February 17, 2012
                               ___________

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

AN ACT to authorize the town of Friendship, in the county  of  Allegany,
  to  correct  its 2012 tax roll and grant a real property tax refund or
  credit

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

  Section  1. Notwithstanding any provision of the town law, the general
municipal law or the real property tax law to the contrary, the town  of
Friendship,  in the county of Allegany, is hereby authorized to recalcu-
late its 2012 tax levy. Before the final recalculation of the tax  levy,
the  town board of such town shall hold a public hearing on the recalcu-
lation in the manner specified in section 108 of the town law.  As  part
of the initial recalculation and prior to the public hearing, the budget
officer  shall  prepare  documents  showing:  (i) basis of the miscalcu-
lations leading to the twenty-three percent overcharge in the  2012  tax
levy  pertaining to the general fund and highway department budgets; and
(ii) the necessary reductions and/or changes in  appropriations  to  the
town  general  fund and highway department. After the public hearing and
upon the adoption of a resolution, specifying the final  amount  of  the
tax levy and amended appropriations, the town may issue an order setting
forth the corrected taxes, direct the officer having jurisdiction of the
tax  roll  to  correct such roll, refund any excess taxes paid or credit
any outstanding tax obligations due; provided,  however,  that  interest
and  penalties on delinquent 2012 town taxes, whether accruing before or
after the effective date of this act, shall  only  be  computed  on  the
amount of corrected taxes, and any payment of interest in excess of that
amount  so  computed  shall  be  added to a refund made pursuant to this
section.
  S 2. This act shall take effect immediately; provided, however, if the
town of Friendship does not hold the public hearing required pursuant to
section one of this act within 45 days of such effective date, this  act
shall expire and be deemed repealed 45 days after it shall take effect.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD14440-01-2

S6503A (ACTIVE) - Bill Details

See Assembly Version of this Bill:
A10331
Current Committee:
Law Section:
Real Property Taxation

S6503A (ACTIVE) - Bill Texts

view summary

Authorizes the town of Friendship, in the county of Allegany, to provide property tax refunds or credits.

view sponsor memo
BILL NUMBER:S6503A

TITLE OF BILL:
An act
to authorize the town of Friendship, in the county of Allegany, to
grant a real property tax refund or credit

PURPOSE:
This legislation would authorize the town of Friendship to make
refunds or credit taxpayers for taxes levied in excess of the town's
tax limit for the 2102 tax year which were levied due to a technical
error and subsequent miscalculation.

SUMMARY OF PROVISIONS:
Section one provides that notwithstanding the provisions of
subdivision 6 of section 3-c of the general municipal law, the town
of Friendship may make refunds or credits on a pro rata basis to
taxpayers of the town for the amount of the excess of the town's tax
levy limit for the 2012 fiscal year, in lieu of retaining such excess
in reserve to use to offset the town's real property tax levy for the
2013 fiscal year.

Section two provides that this act shall become effective immediately.

JUSTIFICATION:
The Town of Friendship has requested this legislation to allow the
Town to provide relief to taxpayers who, due to a technical error on
the part of the Town, were unjustly subject to miscalculations
resulting in a 23% overcharge in the 2012 town tax. The town is
seeking permission to issue refund checks to taxpayers subject to
this $82,000 overcharge to alleviate the inequitable burden they face
in the coming year. This legislation will provide relief to many
taxpayers who are facing significant financial hardship in paying
their living expenses if this legislation is not timely adopted.
without passage of this legislation, taxpayers will have to be
credited for their overpayment on the 2013 tax bill. This will not
only needlessly delay any benefit to which they are entitled, but
will also, under the existing system of assessment, leave the town
without a method by which each taxpayer will be able to see the exact
amount of money they overpaid and ensure they are getting the correct
amount as credit for next year's tax bill.

LEGISLATIVE HISTORY:
New Bill.

FISCAL IMPLICATIONS:
None.

EFFECTIVE DATE:
Immediately.

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

                                 6503--A
    Cal. No. 826

                            I N  S E N A T E

                            February 17, 2012
                               ___________

Introduced  by  Sen.  YOUNG  -- read twice and ordered printed, and when
  printed to be committed  to  the  Committee  on  Local  Government  --
  reported  favorably  from  said  committee,  ordered  to first report,
  amended on first report,  ordered  to  a  second  report,  and  to  be
  reprinted  as  amended,  retaining  its  place  in the order of second
  report

AN ACT to authorize the town of Friendship, in the county  of  Allegany,
  to grant a real property tax refund or credit

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

  Section 1.  Notwithstanding the provisions of subdivision 6 of section
3-c of the general municipal law to the contrary, the town of Friendship
may make refunds or credits, pro rata, to taxpayers  of  the  amount  of
real  property  taxes  levied,  due  to  clerical or technical error, in
excess of such town's tax levy limit for its 2012 fiscal year,  in  lieu
of  retaining  such  excess  in reserve to use to offset the town's real
property tax levy for its 2013 fiscal year.
  S 2. This act shall take effect immediately.






 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD14440-04-2

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