senate Bill S768

2013-2014 Legislative Session

Sets forth the manner by which an owner of real property in the town of Southampton which is bisected by a school district boundary shall pay school taxes

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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 08, 2014 referred to local government
Jan 09, 2013 referred to local government

S768 - Bill Details

See Assembly Version of this Bill:
A72
Current Committee:
Senate Local Government
Law Section:
Real Property Tax Law
Laws Affected:
Add ยง561, RPT L
Versions Introduced in Previous Legislative Sessions:
2011-2012: S826, A520
2009-2010: S1622, A4293

S768 - Bill Texts

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Sets forth the manner by which an owner of real property in the town of Southampton, county of Suffolk, which is bisected by a school district boundary shall pay real property school taxes.

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BILL NUMBER:S768

TITLE OF BILL:
An act
to amend the real property tax law, in relation to the payment of school
taxes by owners of bisected real property in the town of Southampton,
county of Suffolk

PURPOSE:
To set forth the manner by which an owner of real property in the town
of Southampton which is bisected by a school district boundary shall
pay school taxes.

SUMMARY OF PROVISIONS:
This bill amends the real property tax law by adding a
new section 561 thereto to provide, notwithstanding any other
provision of law, any person who is an owner of real property located
within the town of Southampton, County of Suffolk which is bisected
by a boundary separating two school districts and said property is
the primary residence of such owner, the ability to pay the total tax
liability assessed to said property to one of the school districts at
the tax rate employed by such school district as designated by the
owner. The Bill provides in the event there are children residing in
such primary residence, the owner shall pay the taxes to the school
district where the children attend school.

Under the bill, any school district which is designated to receive
school taxes from the town, pursuant to this section, shall receive
that share of the real property taxes to which the such school
district is entitled based upon the proration of the bisected real
property.

The Bill directs the Southampton town board to promulgate such rules
and regulations necessary to implement the Bill, including the manner
and form in which an owner of real property shall designate a school
district for the payment of taxes and the method by which a
designated school district shall remit payment to a non-designated
school district.

JUSTIFICATION:
This Bill addresses the situation where real property located in the
town of Southampton, County of Suffolk is bisected by two school
districts. The taxes imposed by each school district upon the real
property are billed proportionally. However, the tax payer must pay
two separate tax bills.
This Bill affords the tax payer the right to choose a school district
and pay one tax bill on his real property.

LEGISLATIVE HISTORY:
2011-12: A.520/S.826
2009-10: S.1622
2007-08: A.7556/A.4718
2005-06: A.2764/S.1471
2003-04: A.1844A/S.914A
2002: A.10188/S.5528


FISCAL IMPLICATIONS:
None.

LOCAL FISCAL IMPLICATIONS:
None.

EFFECTIVE DATE:
This act shall take effect immediately and shall apply to assessment
rolls prepared on the basis of taxable status dates occurring on or
after such date.

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

    S. 768                                                     A. 72

                       2013-2014 Regular Sessions

                      S E N A T E - A S S E M B L Y

                               (PREFILED)

                             January 9, 2013
                               ___________

IN SENATE -- Introduced by Sen. LAVALLE -- read twice and ordered print-
  ed, and when printed to be committed to the Committee on Local Govern-
  ment

IN  ASSEMBLY  -- Introduced by M. of A. THIELE -- read once and referred
  to the Committee on Real Property Taxation

AN ACT to amend the real property tax law, in relation to the payment of
  school taxes by owners of bisected real property in the town of South-
  ampton, county of Suffolk

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

  Section  1.  The  real  property  tax  law  is amended by adding a new
section 561 to read as follows:
  S 561. BISECTED REAL PROPERTY. 1. NOTWITHSTANDING ANY OTHER  PROVISION
OF  LAW,  ANY PERSON WHO IS AN OWNER OF REAL PROPERTY LOCATED WITHIN THE
TOWN OF SOUTHAMPTON, COUNTY OF SUFFOLK WHICH IS BISECTED BY  A  BOUNDARY
SEPARATING  TWO SCHOOLS AND IS THE PRIMARY RESIDENCE OF SUCH OWNER SHALL
PAY THE REAL PROPERTY SCHOOL TAX LIABILITY ASSESSED TO SUCH PROPERTY  TO
ONE OF SUCH SCHOOL DISTRICTS AS DESIGNATED BY SUCH OWNER AT THE TAX RATE
EMPLOYED  BY  SUCH  SCHOOL DISTRICT.   SUCH OWNER OF REAL PROPERTY SHALL
DESIGNATE THE SCHOOL  DISTRICT  TO  WHICH  SUCH  TAXES  SHALL  BE  PAID,
PROVIDED,  HOWEVER,  THAT  IF  THERE  ARE  ANY CHILDREN RESIDING IN SUCH
PRIMARY RESIDENCE WHO ATTEND SCHOOL IN A SCHOOL DISTRICT WHOSE  BOUNDARY
BISECTS  SUCH  PROPERTY,  SUCH  OWNER SHALL PAY SUCH TAXES TO THE SCHOOL
DISTRICT WHERE SUCH CHILDREN ATTEND SCHOOL.
  2. EACH SCHOOL DISTRICT WHICH IS DESIGNATED TO  RECEIVE  SCHOOL  TAXES
FROM  THE  TOWN  PURSUANT  TO THIS SECTION SHALL RECEIVE THE AMOUNT SUCH
DISTRICT IS ENTITLED TO BASED UPON THE PRORATION OF  THE  BISECTED  REAL
PROPERTY,  CALCULATED  AT THE TAX RATE EMPLOYED BY THE DESIGNATED SCHOOL
DISTRICT.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD01632-01-3

S. 768                              2                              A. 72

  3. THE SOUTHAMPTON TOWN BOARD IS HEREBY  AUTHORIZED  AND  DIRECTED  TO
PROMULGATE  RULES  AND REGULATIONS NECESSARY TO IMPLEMENT THE PROVISIONS
OF THIS SECTION INCLUDING THE MANNER AND  FORM  IN  WHICH  AN  OWNER  OF
BISECTED REAL PROPERTY SHALL DESIGNATE A SCHOOL DISTRICT FOR THE PAYMENT
OF  TAXES  AND  THE  METHOD BY WHICH THE TOWN OF SOUTHAMPTON SHALL REMIT
PAYMENT TO SUCH DESIGNATED AND NON-DESIGNATED SCHOOL DISTRICTS.
  S 2. This act shall take effect immediately and shall apply to assess-
ment rolls prepared on the basis of taxable status dates occurring on or
after such date.

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