S T A T E O F N E W Y O R K
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9037
I N A S S E M B L Y
January 19, 2016
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Introduced by M. of A. THIELE, RAIA -- read once and referred to the
Committee on Real Property Taxation
AN ACT to amend the Suffolk county tax act, in relation to shifting the
collection date for school taxes to October fifteenth over a five-year
period and to repeal sections 7, 8, 9 and 10 of such act relating to
the application of such act
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Sections 7, 8, 9 and 10 of chapter 311 of the laws of 1920,
constituting the Suffolk county tax act are REPEALED.
S 2. Section 11 of chapter 311 of the laws of 1920, constituting the
Suffolk county tax act, as amended by chapter 57 of the laws of 1948, is
amended to read as follows:
S 11. Extension of taxes by supervisor. The supervisor of each town
shall on or before the [first day of December] FIFTEENTH DAY OF SEPTEM-
BER IN THE YEAR TWO THOUSAND SEVENTEEN AND ON OR BEFORE THE FIRST DAY OF
AUGUST IN ALL SUCCEEDING YEARS, in each year extend or cause to be
extended upon the assessment roll of the town the taxes, assessments or
other charges to be levied and assessed against the taxable persons and
property on said roll as fixed and determined by the board of supervi-
sors or other competent authority; and the cost thereof shall be a town
charge. Such extension shall be made in totals or items as shall be
requisite to conform to the form of the assessment roll as prescribed by
the board of supervisors as hereinbefore provided, and there shall be
inserted in the roll a tabular statement of the total assessed valuation
in each tax district, the amount of taxes and assessments to be raised
and the tax rate therein. Such tabular statement shall also be printed
or stamped in full upon the tax bills or on separate sheets as the board
of supervisors may direct, and shall be distributed by the receiver to
the taxpayers with the tax bills. In any town having one or more mechan-
ical tax extension machines, the tax bills may be made by the supervisor
at the time of extending taxes, assessments and other charges on the tax
roll of the town.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD10670-02-6
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S 3. Section 12 of chapter 311 of the laws of 1920, constituting the
Suffolk county tax act, as amended by chapter 908 of the laws of 1962,
is amended to read as follows:
S 12. Filing certificate with board of supervisors. The supervisor of
each town shall complete the extension of taxes and assessments upon the
assessment roll and file with the board of supervisors on or before the
[first day of December] FIFTEENTH DAY OF SEPTEMBER IN THE YEAR TWO THOU-
SAND SEVENTEEN AND ON OR BEFORE THE FIRST DAY OF AUGUST IN ALL SUCCEED-
ING YEARS, in each year a certificate thereof in such form as the board
of supervisors may prescribe and furnish. Such assessment roll shall,
when the warrant is annexed thereto, become the tax and assessment roll
of said town and of each school district and other tax districts there-
in.
S 4. The opening paragraph of subdivision (a) of section 13 of chapter
311 of the laws of 1920, constituting the Suffolk county tax act, as
amended by chapter 908 of the laws of 1962, is amended to read as
follows:
On or before the [first day of December] FIFTEENTH DAY OF SEPTEMBER IN
THE YEAR TWO THOUSAND SEVENTEEN AND ON OR AFTER THE FIRST DAY OF AUGUST
IN ALL SUCCEEDING YEARS, in each year or such date as may be designated
by a resolution of the board of supervisors, the board of supervisors of
the county shall cause to be annexed to the tax and assessment roll of
each town a warrant under the seal of the county, signed by the chairman
and clerk of the board, commanding the receiver of taxes of the town to
whom the same shall be directed, to collect from the several persons and
on the property named and described in the tax and assessment roll the
several sums extended therein as taxes and assessments against the
respective names and property, except taxes upon the shares of stock of
banks and banking associations and further commanding him to pay over
from time to time all moneys so collected, as follows:
S 5. Sections 34, 35 and 78 of the Suffolk county tax act are renum-
bered sections 84, 85 and 83, respectively, and a new article 3 is added
to read as follows:
ARTICLE 3
COLLECTION OF SCHOOL TAX
BY COLLECTIONS
S 78. PAYMENT OF SCHOOL TAXES. ALL SCHOOL TAXES SHALL BE PAYABLE
ACCORDING TO THE FOLLOWING SCHEDULE UNLESS PAYMENT IS MADE PURSUANT TO
SECTION SIXTY-NINE OF THIS ACT: FOR THE TAX YEAR TWO THOUSAND EIGHTEEN
PAYMENTS SHALL BE MADE TO THE RECEIVER OF TAXES ON OR BEFORE DECEMBER
FIFTEENTH, FOR THE TAX YEAR TWO THOUSAND NINETEEN PAYMENTS SHALL BE MADE
TO THE RECEIVER OF TAXES ON OR BEFORE NOVEMBER FIFTEENTH, FOR THE TAX
YEAR TWO THOUSAND TWENTY PAYMENTS SHALL BE MADE TO THE RECEIVER OF TAXES
ON OR BEFORE NOVEMBER FIRST, FOR THE TAX YEAR TWO THOUSAND TWENTY-ONE
PAYMENTS SHALL BE MADE TO THE RECEIVER OF TAXES ON OR BEFORE OCTOBER
FIFTEENTH, FOR THE TAX YEAR TWO THOUSAND TWENTY-TWO AND ALL YEARS
SUCCEEDING PAYMENTS SHALL BE MADE TO THE RECEIVER OF TAXES ON OR BEFORE
OCTOBER FIRST.
S 79. CERTIFICATION OF SCHOOL DISTRICTS. THE BOARD OF ASSESSORS OF
EACH TOWN SHALL IMMEDIATELY UPON COMPLETING AND VERSIFYING THE ASSESS-
MENT ROLL IN EACH YEAR ASCERTAIN THEREFROM THE TOTAL ASSESSED VALUATION
OF THE TAXABLE PROPERTY WITHIN EACH SCHOOL DISTRICT APPEARING ON THE
ROLL, AND ON OR BEFORE AUGUST FIFTEENTH EACH YEAR SHALL CERTIFY THE SAME
TO THE RESPECTIVE BOARDS OF EDUCATION OR THE TRUSTEES OF EACH SUCH
DISTRICT.
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S 80. CERTIFICATION AND LEVY OF SCHOOL TAX. THE BOARD OF EDUCATION OR
THE TRUSTEES OF EACH SCHOOL DISTRICT SHALL THEREUPON AND ON OR BEFORE
SEPTEMBER FIFTEENTH IN THE YEAR TWO THOUSAND SEVENTEEN AND ON OR BEFORE
AUGUST FIRST IN ALL SUCCEEDING YEARS, UPON THE TOTAL ASSESSED VALUATION
OF THE TAXABLE PROPERTY WITHIN THEIR SCHOOL DISTRICT AS CERTIFIED BY THE
BOARD OF ASSESSORS IN THE CURRENT YEAR AS HEREINBEFORE PROVIDED,
COMPUTE, ASCERTAIN AND ADOPT THE TAX RATE PER HUNDRED DOLLARS OF
ASSESSED VALUATION NECESSARY TO RAISE THE AMOUNT REQUIRED FOR SAID
DISTRICT FOR THE AMOUNT OF THE BUDGET AND FOR ALL OTHER NECESSARY
AMOUNTS TO BE RAISED BY TAXATION AS PROVIDED BY LAW, AND SHALL CERTIFY
SAID RATE AND THE TOTAL AMOUNTS TO BE RAISED THEREBY TO THE SUPERVISOR
OF THE TOWN.
S 81. LIEN, PAYMENT AND PENALTY. ALL SCHOOL TAXES UPON REAL PROPERTY
SHALL BECOME A LIEN AND BE DUE AND PAYABLE ACCORDING TO THE SCHEDULE IN
SECTION SEVENTY-EIGHT OF THIS ARTICLE, AND BE PAYABLE TO THE RESPECTIVE
RECEIVERS OF TAXES UNTIL AND INCLUDING THE SUCCEEDING FORTY-FIRST DAY
AFTER THE PAYMENT IS DUE WITHOUT PENALTY. UNLESS PAYABLE IN TWO PAYMENTS
AS PROVIDED BY THIS ACT, ON TAXES REMAINING UNPAID ON THE FORTY-FIRST
DAY AFTER THE PAYMENT IS DUE, INTEREST COMPUTED AT THE RATE AS PROVIDED
IN SECTION THIRTEEN-C OF THIS ACT. FROM THE FORTY-SECOND DAY AFTER THE
PAYMENT IS DUE, SHALL BE ADDED FOR THE FIRST MONTH OR PART THEREOF, AND
FOR EACH MONTH OR PART THEREOF THEREAFTER, UNTIL THE RETURN OF UNPAID
TAXES IS MADE TO THE COUNTY TREASURER. THE RECEIVER SHALL REQUIRE DUPLI-
CATE RECEIPTS FOR ALL PAYMENTS MADE BY HIM OR HER TO ANY OTHER OFFICER
THAN THE COUNTY TREASURER, AND SHALL FILE ONE OF SUCH DUPLICATES WITH
THE COUNTY TREASURER ON MAKING HIS OR HER RETURN.
S 82. AUTHORIZATION FOR TWO PAYMENTS OF TAXES. NOT LATER THAN JUNE
FIFTEENTH IN ANY YEAR, THE TOWN BOARD OF ANY TOWN MAY ADOPT A RESOL-
UTION, WHICH SHALL BE SUBJECT TO A PERMISSIVE REFERENDUM AS HEREINAFTER
PROVIDED; THAT AFTER THE NEXT SUCCEEDING DUE DATE AS OUTLINED IN SECTION
SEVENTY-EIGHT OF THIS ARTICLE ALL SCHOOL TAXES UPON REAL ESTATE IN THE
TAX ROLL SHALL BE DUE AND PAYABLE AND SHALL BE AND BECOME LIENS ON THE
REAL ESTATE AFFECTED THEREBY, AND SHALL BE CONSTRUED AS AND DEEMED TO BE
CHARGES THEREON ON THE FORTY-SECOND DAY AFTER PAYMENT IS DUE, AND NOT
EARLIER, AND SHALL REMAIN SUCH LIENS UNTIL PAID. PROVIDED, HOWEVER,
THAT THERE SHALL BE NO PENALTY IF ONE-HALF OF ALL SUCH SCHOOL TAXES ARE
PAID TO THE RECEIVER ON OR BEFORE THE FIFTEENTH OF OCTOBER AND THE
SECOND ONE-HALF OF ALL SUCH TAXES ARE PAID TO THE RECEIVER ON OR BEFORE
THE SUCCEEDING THIRTY-FIRST DAY OF MARCH. WHERE AUTHORIZATION FOR TWO
PAYMENTS OF SCHOOL TAXES IS AUTHORIZED TAXPAYERS SHALL REMIT PAYMENT
ACCORDING TO THE SCHEDULE OUTLINED IN THIS SECTION AND THE PROVISIONS OF
SECTION SEVENTY-EIGHT OF THIS ARTICLE SHALL NOT CONTROL. ON ALL SUCH
FIRST ONE-HALF OF SCHOOL TAXES UPON REAL ESTATE REMAINING UNPAID ON THE
FIFTEENTH OF NOVEMBER, ONE PER CENTUM OF THE AMOUNT OF THE SAID ONE-HALF
OF THE TAX WILL BE ADDED, AND AN ADDITIONAL ONE PER CENTUM OF THE AMOUNT
OF THE SAID ONE-HALF OF THE TAX WILL BE ADDED, AND AN ADDITIONAL ONE PER
CENTUM WILL BE ADDED FOR EACH MONTH OR PART THEREOF THEREAFTER, UNTIL
THE RETURN OF THE WARRANT TO THE COUNTY TREASURER. THE SECOND ONE-HALF
OF THE SCHOOL TAX ON REAL ESTATE MAY BE PAID WITHOUT PENALTY ON THE
TENTH DAY OF OR AT ANY TIME THEREAFTER, UNTIL, BUT NOT INCLUDING, THE
SUCCEEDING APRIL FIRST, PROVIDING THE FIRST ONE-HALF OF SUCH TAX SHALL
HAVE BEEN PAID OR SHALL BE PAID AT THE SAME TIME. THE WARRANT ANNEXED TO
THE TAX ROLL OF ANY TOWN ADOPTING SUCH PROPOSITION AND IN WHICH TAXES ON
REAL ESTATE ARE PAYABLE IN INSTALLMENTS SHALL BE MADE TO CONFORM TO THE
PROVISIONS OF THIS SECTION. ANY SUCH RESOLUTION OF THE TOWN BOARD
PROVIDING FOR THE COLLECTION OF TAXES IN INSTALLMENTS SHALL NOT TAKE
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EFFECT UNTIL THIRTY DAYS AFTER ITS ADOPTION; NOR UNTIL APPROVED BY THE
AFFIRMATIVE VOTE OF A MAJORITY OF THE QUALIFIED ELECTORS OF SUCH TOWN
VOTING UPON A PROPOSITION THEREFOR, IF WITHIN THIRTY DAYS AFTER ITS
ADOPTION THERE BE FILED WITH THE TOWN CLERK A PETITION SUBSCRIBED AND
ACKNOWLEDGED AS PROVIDED IN ARTICLE SEVEN OF THE TOWN LAW WITH RESPECT
TO THE SUBMISSION OF A REFERENDUM ON PETITION. IF A PETITION BE SO
FILED, A PROPOSITION FOR THE APPROVAL OF SUCH RESOLUTION SHALL BE
SUBMITTED AT A GENERAL OR SPECIAL TOWN ELECTION TO BE HELD NOT MORE THAN
FORTY DAYS AFTER THE FILING OF SUCH PETITION. NOTICE OF THE ELECTION
SHALL BE GIVEN, SUCH ELECTION HELD AND THE VOTES CANVASSED AND RESULT
CERTIFIED AND RETURNED IN THE MANNER PROVIDED BY THE TOWN LAW RELATING
TO THE SUBMISSION OF QUESTIONS UPON TOWN PROPOSITIONS. NOTWITHSTANDING
THE PROVISIONS OF ANY GENERAL OR SPECIAL LAW TO THE CONTRARY, THE TOWN
BOARD OF ANY TOWN MAY, BY RESOLUTION, PROVIDE FOR SEPARATING SCHOOL
TAXES FROM ALL THE REMAINDER OF THE TAXES, TO BE COLLECTED PURSUANT TO
THE PROVISIONS OF THE TAX WARRANT, ALSO PROVIDE FOR THE COLLECTION AND
PAYMENT BY THE TAXPAYERS OF THEIR SCHOOL TAXES AT ONE TIME, AND THE
COLLECTION AND PAYMENT OF ALL THE REMAINDER OF THE TAXES TO BE COLLECTED
PURSUANT TO THE PROVISIONS OF THE TAX WARRANT, AT ANOTHER TIME OR TIMES,
AND FURTHER PROVIDED THAT SEPARATE BILLS BE ISSUED AND MAILED AND
RECEIPTS GIVEN FOR PAYMENT OF SCHOOL TAXES AS WELL AS FOR ALL THE
REMAINDER OF THE TAXES TO BE COLLECTED PURSUANT TO THE PROVISIONS OF THE
TAX WARRANT.
S 6. This act shall take effect January 31, 2017.