senate Bill S1430A

2013-2014 Legislative Session

Provides for the inclusion of sales tax revenue shared by a county with the school district in the STAR savings calculation

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Archive: Last Bill Status - In Committee


  • 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
Jan 27, 2014 print number 1430a
amend and recommit to local government
Jan 08, 2014 referred to local government
Jan 09, 2013 referred to local government

Bill Amendments

Original
A (Active)
Original
A (Active)

Co-Sponsors

S1430 - Bill Details

Current Committee:
Law Section:
Real Property Tax Law
Laws Affected:
Amd §1306-a, RPT L
Versions Introduced in Previous Legislative Sessions:
2011-2012: S2338A
2009-2010: S2641

S1430 - Bill Texts

view summary

Provides for the inclusion of sales tax revenue shared by a county with the school district in the STAR savings calculation.

view sponsor memo
BILL NUMBER:S1430

TITLE OF BILL:
An act
to amend the real property tax law, in relation to school tax relief
program (STAR) savings
calculation

PURPOSE OF THE BILL:
To give equal STAR relief to homeowners who pay
their school taxes in part through sales tax revenue

SUMMARY OF SPECIFIC PROVISIONS:
This bill amends subdivision 2 of
section 1306-a of the Real Property Tax Law by adding a new section
(b) which provides that STAR tax savings shall be calculated to
include any sales tax revenue shared by a county with a school
district.
Any such sales tax revenue shall be added to each residential tax
parcel eligible for STAR exemption in its pro rata percentage as an
additional tax levy, prior to calculating the STAR tax savings. The
first sentence of existing subdivision 2 is lettered as (a) and the
second sentence in existing subdivision 2 is lettered as (c).

JUSTIFICATION:
There are currently five counties that
share sales tax
revenues with their school districts. In effect, each resident is
paying part of his or her school taxes through sales taxes. Current
STAR law considers only the school taxes paid on the real property
tax bill in calculating the STAR rebate, unfairly reducing the STAR
and Senior STAR rebates to residents in these counties. This bill
would add the sales taxes paid to school districts into the amount
used to calculate the STAR savings.

PRIOR LEGISLATIVE HISTORY:
2011-12 - S.2338A - LOCAL GOV'T
2010 - S.2641/A.4844 - LOCAL GOV'T/Real Property
2008 - S.2333A/A.6485 - FINANCE/Real Property Taxation
2007 - S.2333/A.6485 - FINANCE/Real Property Taxation

FISCAL IMPLICATIONS:
To be determined.

EFFECTIVE DATE:
This act shall take effect immediately and apply to
real property taxes levied for fiscal years commencing on or after
January 1, 2014.

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

                                  1430

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                               (PREFILED)

                             January 9, 2013
                               ___________

Introduced  by  Sens.  RANZENHOFER, DeFRANCISCO, LARKIN, MAZIARZ -- 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 school tax
  relief program (STAR) savings calculation

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

  Section  1.  Subdivision  2 of section 1306-a of the real property tax
law, as amended by section 6 of part N of chapter  58  of  the  laws  of
2011, is amended to read as follows:
  2.  Tax  savings. (a)(i) The tax savings for each parcel receiving the
exemption authorized by section four hundred twenty-five of this chapter
shall be computed by subtracting the amount actually levied against  the
parcel  from  the  amount  that  would  have  been levied if not for the
exemption, provided  however,  that  beginning  with  the  two  thousand
eleven-two  thousand  twelve  school year, the tax savings applicable to
any "portion" (which as used herein shall mean that part of an assessing
unit located within a school district) shall not exceed the tax  savings
applicable  to  that  portion in the prior school year multiplied by one
hundred two percent, with the result rounded to the nearest dollar.  The
tax  savings  attributable to the basic and enhanced exemptions shall be
calculated separately. It shall be the responsibility of the commission-
er to calculate tax savings limitations for purposes  of  this  subdivi-
sion.
  (ii)  The  tax  savings  applicable  to a portion for the two thousand
ten-two thousand eleven school year shall be determined  by  multiplying
the exempt amount applicable to the portion for the two thousand ten-two
thousand  eleven  school  year by the tax rate applicable to the portion
for the two thousand ten-two thousand eleven school year, with  separate
calculations for the basic and enhanced exemptions.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD05261-01-3

S. 1430                             2

  (iii)  Where  a  school tax rate was changed in the midst of the prior
school year, an annualized school  tax  rate  shall  be  used  for  this
purpose. The annualized tax rate for this purpose shall be determined by
calculating  the  average  of  the  tax rates in effect at various times
during  the school year, weighted according to the length of time during
which they were respectively applicable.
  (b) FOR PURPOSES OF THIS SUBDIVISION, TAX SAVINGS SHALL BE  CALCULATED
TO  INCLUDE  ANY  SALES  TAX  REVENUE  SHARED  BY A COUNTY WITH A SCHOOL
DISTRICT. SUCH SALES TAX REVENUE SHALL BE ADDED  ON  A  PRO  RATA  BASIS
EQUAL  TO  THE  PERCENTAGE THAT EACH PARCEL RECEIVING AN EXEMPTION IS TO
THE ENTIRE TAX LEVY, AS AN ADDITIONAL TAX LEVY, PRIOR TO CALCULATING THE
SAVINGS.
  (C) A statement shall then be placed on the tax bill for the parcel in
substantially the following form: "Your tax savings this year  resulting
from the New York state school tax relief (STAR) program is $_______."
  S  2.  This  act shall take effect immediately and shall apply to real
property taxes levied for fiscal years commencing on and  after  January
1, 2014.

Co-Sponsors

S1430A (ACTIVE) - Bill Details

Current Committee:
Law Section:
Real Property Tax Law
Laws Affected:
Amd §1306-a, RPT L
Versions Introduced in Previous Legislative Sessions:
2011-2012: S2338A
2009-2010: S2641

S1430A (ACTIVE) - Bill Texts

view summary

Provides for the inclusion of sales tax revenue shared by a county with the school district in the STAR savings calculation.

view sponsor memo
BILL NUMBER:S1430A

TITLE OF BILL: An act to amend the real property tax law, in relation
to school tax relief program (STAR) savings calculation

PURPOSE OF THE BILL:

To give equal STAR relief to homeowners who pay their school taxes in
part through sales tax revenue

SUMMARY OF SPECIFIC PROVISIONS:

This bill amends subdivision 2 of section 1306-a of the Real Property
Tax Law by adding a new section (b) which provides that STAR tax savings
shall be calculated to include any sales tax revenue shared by a county
with a school district. Any such sales tax revenue shall be added to
each residential tax parcel eligible for STAR exemption in its pro rata
percentage as an additional tax levy, prior to calculating the STAR tax
savings. The first sentence of existing subdivision 2 is lettered as (a)
and the second sentence in existing subdivision 2 is lettered as (c).

JUSTIFICATION:

There are currently five counties that share sales tax revenues with
their school districts. In effect, each resident is paying part of his
or her school taxes through sales taxes. Current STAR law considers only
the school taxes paid on the real property tax bill in calculating the
STAR rebate, unfairly reducing the STAR and Senior STAR rebates to resi-
dents in these counties. This bill would add the sales taxes paid to
school districts into the amount used to calculate the STAR savings.

PRIOR LEGISLATIVE HISTORY:

2013 - S.1430 - LOCAL GOV'T
2011-12 - S.2338-A -- LOCAL GOV'T
2010 - S.2641/A.4844 -- LOCAL GOV'T/Real Property
2008 - S.2333-A/A.6485-A -- FINANCE/Real Property Taxation
2007 - S.2333/A.6485 -- FINANCE/Real Property Taxation

FISCAL IMPLICATIONS:

To be determined.

EFFECTIVE DATE:

This act shall take effect immediately and apply to real property taxes
levied for fiscal years commencing on or after January 1, 2015.

view full text
download pdf
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                 1430--A

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                               (PREFILED)

                             January 9, 2013
                               ___________

Introduced  by  Sens.  RANZENHOFER, DeFRANCISCO, LARKIN, MAZIARZ -- read
  twice and ordered printed, and when printed to  be  committed  to  the
  Committee on Local Government -- recommitted to the Committee on Local
  Government  in  accordance  with  Senate  Rule  6, sec. 8 -- 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  school  tax
  relief program (STAR) savings calculation

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

  Section 1. Subdivision 2 of section 1306-a of the  real  property  tax
law,  as  amended  by  section  6 of part N of chapter 58 of the laws of
2011, is amended to read as follows:
  2. Tax savings. (a)(i) The tax savings for each parcel  receiving  the
exemption authorized by section four hundred twenty-five of this chapter
shall  be computed by subtracting the amount actually levied against the
parcel from the amount that would  have  been  levied  if  not  for  the
exemption,  provided  however,  that  beginning  with  the  two thousand
eleven-two thousand twelve school year, the tax  savings  applicable  to
any "portion" (which as used herein shall mean that part of an assessing
unit  located within a school district) shall not exceed the tax savings
applicable to that portion in the prior school year  multiplied  by  one
hundred  two percent, with the result rounded to the nearest dollar. The
tax savings attributable to the basic and enhanced exemptions  shall  be
calculated separately. It shall be the responsibility of the commission-
er  to  calculate  tax savings limitations for purposes of this subdivi-
sion.
  (ii) The tax savings applicable to a  portion  for  the  two  thousand
ten-two  thousand  eleven school year shall be determined by multiplying
the exempt amount applicable to the portion for the two thousand ten-two

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD05261-02-4

S. 1430--A                          2

thousand eleven school year by the tax rate applicable  to  the  portion
for  the two thousand ten-two thousand eleven school year, with separate
calculations for the basic and enhanced exemptions.
  (iii)  Where  a  school tax rate was changed in the midst of the prior
school year, an annualized school  tax  rate  shall  be  used  for  this
purpose. The annualized tax rate for this purpose shall be determined by
calculating  the  average  of  the  tax rates in effect at various times
during the school year, weighted according to the length of time  during
which they were respectively applicable.
  (b)  FOR PURPOSES OF THIS SUBDIVISION, TAX SAVINGS SHALL BE CALCULATED
TO INCLUDE ANY SALES TAX REVENUE  SHARED  BY  A  COUNTY  WITH  A  SCHOOL
DISTRICT.  SUCH  SALES  TAX  REVENUE  SHALL BE ADDED ON A PRO RATA BASIS
EQUAL TO THE PERCENTAGE THAT EACH PARCEL RECEIVING AN  EXEMPTION  IS  TO
THE ENTIRE TAX LEVY, AS AN ADDITIONAL TAX LEVY, PRIOR TO CALCULATING THE
SAVINGS.
  (C) A statement shall then be placed on the tax bill for the parcel in
substantially  the following form: "Your tax savings this year resulting
from the New York state school tax relief (STAR) program is $_______."
  S 2. This act shall take effect immediately and shall  apply  to  real
property  taxes  levied for fiscal years commencing on and after January
1, 2015.

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