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.