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 |
Senate Bill S6503
2011-2012 Legislative Session
Sponsored By
(R, C, IP) Senate District
Archive: Last Bill Status - In Assembly Committee
- Introduced
-
- In Committee Assembly
- In Committee Senate
-
- On Floor Calendar Assembly
- On Floor Calendar Senate
-
- Passed Assembly
- Passed Senate
- Delivered to Governor
- Signed By Governor
Actions
Votes
Bill Amendments
2011-S6503 - Details
- See Assembly Version of this Bill:
- A9595
- Current Committee:
- Assembly Real Property Taxation
- Law Section:
- Real Property Taxation
2011-S6503 - 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.
2011-S6503 - Bill Text download pdf
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
2011-S6503A (ACTIVE) - Details
- See Assembly Version of this Bill:
- A9595
- Current Committee:
- Assembly Real Property Taxation
- Law Section:
- Real Property Taxation
2011-S6503A (ACTIVE) - 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
2011-S6503A (ACTIVE) - Bill Text download pdf
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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