NY State Senate Bill 2015-S5109

Senate Bill S5109

2015-2016 Legislative Session

Requires payment of state aid for school tax relief within ninety days after application to the commissioner of taxation and finance

download bill text pdf

Archive: Last Bill Status - Stricken

Introduced
- In Committee Assembly
- In Committee Senate
- On Floor Calendar Assembly
- On Floor Calendar Senate
- Passed Assembly
- Passed Senate
Delivered to Governor
Signed By Governor

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Actions

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	Assembly Actions - Lowercase Senate Actions - UPPERCASE
May 04, 2015	recommit, enacting clause stricken
May 01, 2015	referred to local government

2015-S5109 (ACTIVE) - Details

Law Section:: Real Property Tax Law
Laws Affected:: Amd §1306-a, RPT L; amd §3609-e, Ed L

2015-S5109 (ACTIVE) - Summary

Requires payment of state aid for school tax relief within ninety days after application to the commissioner of taxation and finance.

2015-S5109 (ACTIVE) - Sponsor Memo

                                BILL NUMBER:S5109

TITLE OF BILL:  An act to amend the real property tax law and the
education law, in relation to payment of state aid for school tax
relief within ninety days after application to the commissioner of
taxation and finance

PURPOSE:

To ensure homeowners who are approved for state aid, receive it within
ninety days of receipt of their application.

SUMMARY OF PROVISIONS:

Section One: Amends the real property tax law to add that upon
approving an application for state aid, it shall be paid within ninety
days of receipt of the application by the commissioner.

Section Two: Amends the education law to add that payment of state aid
shall be made within ninety days of receipt by the commissioner of
taxation and finance beginning with the 2015-16 school year.

Section Three: Sets forth the effective date.

JUSTIFICATION:

New York State's School Tax Relief (STAR) Program provides significant
school property's tax relief to a number of homeowners with a
household income less than $500,000 by reducing the taxable value of a
home before the school tax rate is applied.

There are currently varying deadlines -set by local municipalities -
to submit your STAR application. Once an application is submitted,
homeowners can confirm they will be receiving the STAR exemption by
checking the tentative assessment roll when it's made available to the
public. The assessment roll indicates next to your property the the
type and amount of your exemption. The "tentative" assessment rolls
"usually" come out on May 1st, however, there is no mandated deadline
for when the rolls must be release. As a result, homeowners are often
left not knowing how much theirmuch needed exemption will be for or
when they will be receiving them.

Furthermore, homeowners who submit their application before the
deadline and qualify for STAR should not have to wait an undetermined
amount of time before receiving their exemptions. If there is a
deadline for the homeowner to submit their application, then there
should also be a deadline in which the NYS Department of Taxation and
Finance, Office of Real Property Services (ORPS) must act in
accordance with.

LEGISLATIVE HISTORY:

New bill

FISCAL IMPLICATIONS:

To Be Determined.


EFFECTIVE DATE:

Ninety days after it shall have become law.

2015-S5109 (ACTIVE) - Bill Text download pdf

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

                                  5109

                       2015-2016 Regular Sessions

                            I N  S E N A T E

                               May 1, 2015
                               ___________

Introduced  by  Sen.  FUNKE  -- 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  and  the  education  law,  in
  relation  to  payment of state aid for school tax relief within ninety
  days after application to the commissioner of taxation and finance

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

  Section  1.  Paragraph  (c)  of subdivision 3 of section 1306-a of the
real property tax law, as amended by section 60 of part C of chapter  58
of the laws of 1998 and as further amended by subdivision (b) of section
1  of  part  W  of chapter 56 of the laws of 2010, is amended to read as
follows:
  (c) Upon approving an application  for  state  aid  pursuant  to  this
section,  the commissioner shall compute and certify to the commissioner
of education the amounts payable to the school district. Such state  aid
shall  be  payable  upon  the audit and warrant of the state comptroller
from vouchers certified and approved by the commissioner  of  education,
as  provided  by section thirty-six hundred nine-e of the education law,
as applicable. SUCH STATE AID  SHALL  BE  PAID  WITHIN  NINETY  DAYS  OF
RECEIPT OF THE APPLICATION BY THE COMMISSIONER.
  S  2.  Section  3609-e of the education law, as added by section 46 of
part C of chapter 58 of the laws of 1998, paragraph a of  subdivision  1
as  amended  and  paragraph e of subdivision 1 as added by section 34 of
part B of chapter 57 of the laws of 2007, paragraph b of  subdivision  1
as amended by section 46-a of part L of chapter 405 of the laws of 1999,
and  subdivision  2  as amended by section 26 of part B of chapter 57 of
the laws of 2008, is amended to read as follows:
  S 3609-e. School tax relief aid, when and how payable [commencing July
first,  nineteen  hundred  ninety-eight].  Notwithstanding   any   other
provisions of this article, school tax relief aid shall be paid pursuant
to this section.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD10499-02-5

S. 5109                             2

  1.  Definitions.  As used in this section the following terms shall be
defined as follows:
  a. "Amount of tax levy" shall mean the amount of property taxes levied
for  school  purposes in the current year pursuant to subdivision one of
section thirteen hundred six of the real property tax law,  except  that
for  a city school district of a city with one hundred twenty-five thou-
sand inhabitants or more "amount of tax levy" shall mean an amount equal
to the product of the tax rate computed pursuant to paragraph [e]  D  of
this subdivision for aids payable in the current year multiplied by such
district's  actual  valuation  as  defined in subdivision one of section
thirty-six hundred two of this article.
  b. ["Phase-in factor" shall mean: (i) for aid payable in the two thou-
sand--two thousand one school year, seventy-five percent  and  (ii)  for
aid  payable  in  the two thousand one--two thousand two school year and
thereafter, one hundred percent.
  c.] "STAR portion of the tax levy" shall  mean  the  quotient  of  the
school  tax relief aid payable in the current year divided by the amount
of tax levy expressed as a decimal to four places without rounding.
  [d.] C. The definitions of "school tax relief aid," "current year" and
"base year" as set  forth  in  subdivision  one  of  section  thirty-six
hundred two of this article shall apply to this section.
  [e.] D. "Tax rate" shall mean the amount computed by dividing a school
district's total revenues from real property and non-property tax levies
for  the  base  year  levied  for  school  purposes exclusive of library
purposes plus any payments in lieu of taxes received pursuant to section
four hundred eighty-five of the real property tax law and  exclusive  of
any  balances in excess of six percent of general fund expense remaining
in the general fund of the district at the end of the base year, by such
district's actual valuation as defined in  subdivision  one  of  section
thirty-six  hundred  two  of this article including any actual valuation
equivalent of payments in lieu of taxes determined pursuant  to  section
four  hundred eighty-five of the real property tax law, provided, howev-
er, that in the instance of a fiscally dependent city  school  district,
the  tax  rate  shall  be computed by dividing (i) such district's total
general fund expenditures, plus inter-fund transfers outgoing  from  the
general  fund,  and plus general fund reserve expenditures, less any and
all general fund non-tax revenue of such city school district which  has
been  paid  and identified by an original payer as being specifically on
behalf of such city school district, and less any and all non-tax reven-
ue of the city upon which such city school district is fiscally  depend-
ent  which  has  been  paid and identified by an original payer as being
specifically on behalf of such city school district but  which  has  not
been  identified  as  revenue of such city school district, and less any
and all other general fund revenues of such city school  district  which
are  determined  by  the  commissioner to be non-tax revenue of the city
upon which such city school district is fiscally dependent, by (ii) such
district's actual valuation  as  defined  in  subdivision  one  of  such
section  thirty-six hundred two. Revenues raised by a school district in
support of a central high school  district  shall  be  included  in  the
revenue of the district raising such revenue, and no local revenue shall
be attributed to such central high school districts. Such tax rate shall
be computed to five decimals without rounding and shall be multiplied by
one thousand to be expressed in mills.
  2.  [Prescribed  payments.  a. October payment for aids payable in the
nineteen hundred ninety-eight--ninety-nine through two thousand two--two
thousand three school years and the two thousand four--two thousand five

S. 5109                             3

through two thousand eight--two thousand nine school years. On or before
October fifteenth, a portion of the school tax relief aid payable to the
school district for the current year shall be paid equal to the  product
of  the total school tax relief aid for the current school year adjusted
to reflect adjustments to payments for prior years and thirty-five  one-
hundredths.
  b.  October  payment  for  aids payable in the two thousand three--two
thousand four school year, and the two thousand nine--two  thousand  ten
school year and thereafter. On or before October fifteenth, a portion of
the school tax relief aid payable to the school district for the current
year adjusted to reflect adjustments to payments for prior years, not to
exceed  one  hundred percent of such aid payable, shall be paid equal to
the product of the amount of tax levy and the  positive  difference,  if
any,  of  the  STAR portion of the tax levy minus the product of twenty-
five one-hundredths and the phase-in factor.
  c. November payment for the aids payable in the nineteen hundred nine-
ty-eight--ninety-nine  through  two  thousand  two--two  thousand  three
school  years  and  the two thousand four--two thousand five through two
thousand eight--two thousand nine school years. On  or  before  November
fifteenth,  a portion of the school tax relief aid payable to the school
district for the current year shall be paid equal to the product of  the
total  school  tax  relief  aid  for the current school year adjusted to
reflect  adjustments  to  payments  for  prior  years  and   seventy-one
hundredths less any payments made pursuant to paragraph a of this subdi-
vision.
  d.  November  payment  for aids payable in the two thousand three--two
thousand four school year, and the two thousand nine--two  thousand  ten
school  year  and thereafter. On or before November fifteenth, a portion
of the school tax relief aid payable to  the  school  district  for  the
current  year  adjusted  to  reflect  adjustments  to payments for prior
years, not to exceed one hundred percent of such aid payable,  shall  be
paid  equal  to: (i) the product of the amount of tax levy and the posi-
tive difference, if any, of the STAR portion of the tax levy  minus  the
product  of  twenty one hundredths and the phase-in factor less (ii) any
payments made pursuant to paragraph b of this subdivision.
  e. December payment for aids payable in the nineteen  hundred  ninety-
eight--ninety-nine  through  two thousand two--two thousand three school
years and the two thousand four--two thousand five through two  thousand
eight--two  thousand nine school years. On or before December fifteenth,
a portion of the school tax relief aid payable to  the  school  district
for  the  current  year  shall be paid equal to the product of the total
school tax relief aid for the current school year  adjusted  to  reflect
adjustments  to  payments for prior years and eighty one-hundredths less
any payments made pursuant to paragraphs a and c of this subdivision.
  f. December payment for aids payable in the  two  thousand  three--two
thousand  four  school year, and the two thousand nine--two thousand ten
school year and thereafter. On or before December fifteenth,  a  portion
of  the  school  tax  relief  aid payable to the school district for the
current year adjusted to  reflect  adjustments  to  payments  for  prior
years,  not  to exceed one hundred percent of such aid payable, shall be
paid equal to: (i) the product of the amount of tax levy and  the  posi-
tive  difference,  if any, of the STAR portion of the tax levy minus the
product of fifteen one-hundredths and the phase-in factor less (ii)  any
payments made pursuant to paragraphs b and d of this subdivision.
  g.  January payment. On or before the first business day of January, a
portion of the school tax relief aid payable to the school district  for

S. 5109                             4

the  current  year  shall  be  paid equal to one hundred percent of such
total school tax relief aid payable for the current school year adjusted
to reflect adjustments to payments for prior  years  less  any  payments
made pursuant to paragraph a, b, c, d, e or f of this subdivision.
  h.  On or before March thirty-first a portion of the school tax relief
aid payable to the school district for the current year  shall  be  paid
equal  to one hundred percent of any increase in such aid over the total
of such aids paid through the first business day of January, adjusted to
reflect adjustments to payments for prior years,  as  certified  to  the
commissioner  by the office of real property services on or before March
first]  PAYMENT  OF  STATE  AID.  BEGINNING  WITH   THE   TWO   THOUSAND
FIFTEEN--TWO  THOUSAND  SIXTEEN SCHOOL YEAR, ALL PAYMENTS FOR SCHOOL TAX
RELIEF AID SHALL BE MADE WITHIN NINETY DAYS OF RECEIPT  BY  THE  COMMIS-
SIONER  OF  TAXATION  AND  FINANCE OF THE APPLICATION FOR STATE AID MADE
PURSUANT TO SECTION THIRTEEN HUNDRED SIX-A OF THE REAL PROPERTY TAX LAW.
  3. a. Such moneys shall be payable  to  the  treasurer  of  each  city
school  district,  and  the treasurer of each union free school district
and of each central school district and of each other  school  district,
if  there be a treasurer, otherwise to the collector or other disbursing
officer of such district, who shall apply for and receive  the  same  as
soon as payable.
  b. In the case of city school districts of the cities with one hundred
twenty-five thousand inhabitants or more, any payments which pursuant to
this  section is required to be made to the treasurer of the city school
district, shall be made to the city treasurer or chamberlain.
  4. Any payment to a school district pursuant to this section shall  be
general  receipts of the district and may be used for any lawful purpose
of the district.
  S 3. This act shall take effect on the ninetieth day  after  it  shall
have become a law.

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