senate Bill S1196A

2013-2014 Legislative Session

Provides mandate relief to local school districts

download bill text pdf

Sponsored By

Archive: Last Bill Status - In Senate Committee


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed/Vetoed by Governor

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Actions

view actions (4)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jan 08, 2014 referred to local government
Jun 17, 2013 print number 1196a
amend and recommit to local government
Jan 09, 2013 referred to local government

S1196 - Details

See Assembly Version of this Bill:
A8059
Current Committee:
Law Section:
Real Property Tax Law
Laws Affected:
Amd §726, RPT L
Versions Introduced in 2011-2012 Legislative Session:
S6247

S1196 - Summary

Allows schools to pay tax judgements over a period of three years.

S1196 - Sponsor Memo

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

S1196A (ACTIVE) - Details

See Assembly Version of this Bill:
A8059
Current Committee:
Law Section:
Real Property Tax Law
Laws Affected:
Amd §726, RPT L
Versions Introduced in 2011-2012 Legislative Session:
S6247

S1196A (ACTIVE) - Summary

Allows schools to pay tax judgements over a period of three years.

S1196A (ACTIVE) - Sponsor Memo

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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