| Date of Action |
Assembly Actions -
Lowercase Senate Actions - UPPERCASE |
|---|---|
| Jan 08, 2014 |
referred to local government |
| Jun 17, 2013 |
print number 1196a |
| Jun 17, 2013 |
amend and recommit to local government |
| Jan 09, 2013 |
referred to local government |
Senate Bill S1196A
2013-2014 Legislative Session
Sponsored By
(D) Senate District
Archive: Last Bill Status - In Senate Committee Local Government Committee
Actions
Bill Amendments
2013-S1196 - Details
- See Assembly Version of this Bill:
- A8059
- Current Committee:
- Senate Local Government
- Law Section:
- Real Property Tax Law
- Laws Affected:
- Amd §726, RPT L
- Versions Introduced in Other Legislative Sessions:
-
2011-2012:
S6247
2015-2016: A2373
2013-S1196 - Sponsor Memo
BILL NUMBER:S1196
TITLE OF BILL:
An act
to amend the real property tax law, in relation to
providing mandate relief to local school districts
PURPOSE:
The bill allow school districts to pay back any refund of an
excess assessment within three years of the date of the final order.
SUMMARY OF PROVISIONS:
The bill allows school districts to pay back tax refunds within three
years of the date of any final orders. The bill also allows the
refund to be paid back in multiple installments.
JUSTIFICATION:
Over the last several years, many school districts, have found their
school aid cut but must still find funding to meet all of the
mandates that are placed on school districts. School districts
statewide have been forced to cut vital programs in light of school
aid costs. New York school districts need real mandate relief. This
bill will provide school districts with the ability to pay back any
owed tax refunds over a multi-year period helping to alleviate some
of the financial burden that school districts are now facing.
2013-S1196 - Bill Text download pdf
S T A T E O F N E W Y O R K
________________________________________________________________________
1196
2013-2014 Regular Sessions
I N S E N A T E
(PREFILED)
January 9, 2013
___________
Introduced by Sen. CARLUCCI -- 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 providing
mandate relief to local school districts
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Paragraph (c) of subdivision 1 of section 726 of the real
property tax law, as amended by chapter 714 of the laws of 1982, is
amended to read as follows:
(c) Any final order in a proceeding under article seven of this chap-
ter, which orders or directs the correction or striking of an assessment
appearing on that portion of a city, town or county assessment roll
applicable to a school district, shall be binding on such school
district. Any amount of taxes of such school district at any time
collected upon such assessment in excess of the amount which would have
been paid had such assessment been made as determined by such order,
shall be refunded by the school authorities of such school district,
together with interest thereon computed as provided in subdivision two
of this section. Such refund shall be made in accordance with the proce-
dure set forth in this section, provided, however, that application for
such refund shall be made, by the petitioner or other person paying such
tax, within three years after the entry of the final order ordering or
adjudging or determining such assessment to have been excessive, unequal
or unlawful, or that real property was misclassified. The time of the
pendency of any appeal in any such proceeding or from any such order
shall not be deemed part of such three years. SUCH REFUND SHALL BE PAID
WITHIN THREE YEARS OF THE DATE OF ANY FINAL ORDER AND MAY BE MADE IN
MULTIPLE INSTALLMENTS.
S 2. This act shall take effect immediately.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD05324-01-3
2013-S1196A (ACTIVE) - Details
- See Assembly Version of this Bill:
- A8059
- Current Committee:
- Senate Local Government
- Law Section:
- Real Property Tax Law
- Laws Affected:
- Amd §726, RPT L
- Versions Introduced in Other Legislative Sessions:
-
2011-2012:
S6247
2015-2016: A2373
2013-S1196A (ACTIVE) - Sponsor Memo
BILL NUMBER:S1196A
TITLE OF BILL: An act to amend the real property tax law, in relation
to providing mandate relief to local school districts
PURPOSE: The bill allow school districts to pay back any refund of.an
excess assessment within three years of the date of the final order.
SUMMARY OF PROVISIONS: The bill allows school districts to pay back
tax refunds in installments for a period of no less than three years
of the date of any final orders.
JUSTIFICATION: Over the last several years, many school districts,
have found their school aid cut but must still find funding to meet
all of the mandates that are placed on school districts. School
districts statewide have been forced to cut vital programs in light of
school aid costs. New York school districts need real mandate relief.
This bill will provide school districts with the ability to pay back
any owed tax refunds over a multi-year period helping to alleviate
some of the financial burden that school districts are now facing.
LEGISLATIVE HISTORY: New bill.
FISCAL IMPLICATIONS: Needs to be determined.
EFFECTIVE DATE: Shall take effect immediately.
2013-S1196A (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K
________________________________________________________________________
1196--A
2013-2014 Regular Sessions
I N S E N A T E
(PREFILED)
January 9, 2013
___________
Introduced by Sen. CARLUCCI -- read twice and ordered printed, and when
printed to be committed to the Committee on Local Government --
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 providing
mandate relief to local school districts
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Paragraph (c) of subdivision 1 of section 726 of the real
property tax law, as amended by chapter 714 of the laws of 1982, is
amended to read as follows:
(c) Any final order in a proceeding under article seven of this chap-
ter, which orders or directs the correction or striking of an assessment
appearing on that portion of a city, town or county assessment roll
applicable to a school district, shall be binding on such school
district. Any amount of taxes of such school district at any time
collected upon such assessment in excess of the amount which would have
been paid had such assessment been made as determined by such order,
shall be refunded by the school authorities of such school district,
together with interest thereon computed as provided in subdivision two
of this section. Such refund shall be made in accordance with the proce-
dure set forth in this section, provided, however, that application for
such refund shall be made, by the petitioner or other person paying such
tax, within three years after the entry of the final order ordering or
adjudging or determining such assessment to have been excessive, unequal
or unlawful, or that real property was misclassified. The time of the
pendency of any appeal in any such proceeding or from any such order
shall not be deemed part of such three years. SUCH REFUND SHALL BE PAID
IN INSTALLMENTS FOR A PERIOD OF NO LESS THAN THREE YEARS.
S 2. This act shall take effect immediately.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
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