NY State Senate Bill 2015-S3533C

Senate Bill S3533C

2015-2016 Legislative Session

Relates to providing state aid to public school districts in which tax exempt entities are situated

download bill text pdf

Archive: Last Bill Status - In Senate Committee Local Government Committee

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
Apr 29, 2016	print number 3533c
Apr 29, 2016	amend and recommit to local government
Feb 08, 2016	print number 3533b
Feb 08, 2016	amend and recommit to local government
Jan 11, 2016	print number 3533a
Jan 11, 2016	amend and recommit to local government
Jan 06, 2016	referred to local government
Feb 12, 2015	referred to local government

Bill Amendments

Original

C (Active)

2015-S3533 - Details

See Assembly Version of this Bill:: A10126
Current Committee:: Senate Local Government
Law Section:: Real Property Tax Law
Laws Affected:: Add §546-a, RPT L
Versions Introduced in Other Legislative Sessions:: 2013-2014: S4522
2017-2018: A1747
2019-2020: A4284

2015-S3533 - Summary

Relates to providing state aid to public school districts in which tax exempt entities are situated.

2015-S3533 - Sponsor Memo

                                BILL NUMBER:S3533

TITLE OF BILL:  An act to amend the real property tax law, in relation
to providing state aid to certain public school districts in which tax
exempt entities are situated; and providing for the repeal of such
provisions upon expiration thereof

PURPOSE OR GENERAL IDEA OF BILL:

To provide compensation for lost property tax revenue for those public
school districts in which 25 percent or more of the assessed value of
real property is owned by tax exempt entities.

SUMMARY OF SPECIFIC PROVISIONS:

Section 1 adds a new section 546-a to the real property tax law to
provide additional state aid to public school districts in which 25
percent or more of the total assessed value of real property therein
is owned by tax exempt entities. The State Comptroller is directed to
create an application form the district must use, and establish the
date by which all applications must be submitted.

The Commissioner of the State Department of Education is directed to
make payments, not to exceed $2.5 million each year in aggregate, to
such district in compensation for lost revenue. In the event that the
aggregate amount exceeds $2.5 million in any given year, such payments

will be made on a proportional basis.

To prevent manipulation of assessed values to qualify for
compensation, the annual increase in assessed value for any tax exempt
property for the purposes of this chapter is limited to 2 percent,
beginning with the base year of the 2014-15 assessment.  roll. The
Commissioner is also authorized to exclude any parcel, the assessed
value of which he or she determines is artificially high and
disproportionate to taxable similar properties within the district.

Section 2 is the effective date,

JUSTIFICATION:

Public school districts across the state are facing serious budgetary
constraints, created by a combination of rising costs and diminishing
tax base. Those constraints have forced significant cost-cutting
measures, ranging from academic and athletic program eliminations to
the lay-off of administrative and teaching staff. These constraints
are particularly severe for school districts in which a significant
portion of real property is owned by tax exempt entities, including
religious institutions, not-for-profit organizations and public land.

Some districts have received specific supplemental aid from the state
to compensate them for this subsequent loss of real property tax
revenue. This legislation seeks to establish basic criteria for any
public school district to qualify for such additional aid,. Under its
provisions, any public school district in which 25 percent or more of
its assessed real property value is tax exempt qualifies for
compensatory aid from the state..


PRIOR LEGISLATIVE HISTORY:

2013/14: S.4522-Referred to Education

FISCAL IMPLICATIONS:

The fiscal impact to the state will not exceed $2.5 million per year
for ten years.

EFFECTIVE DATE:

The January 1 next succeeding the date on which the bill becomes law,
and shall be deemed repealed after the 2024-25 assessment roll.

2015-S3533 - Bill Text download pdf

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

                                  3533

                       2015-2016 Regular Sessions

                            I N  S E N A T E

                            February 12, 2015
                               ___________

Introduced by Sen. PANEPINTO -- 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
  state aid to certain public school districts in which tax exempt enti-
  ties are situated; and providing for the  repeal  of  such  provisions
  upon expiration thereof

  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 546-a to read as follows:
  S  546-A.  STATE  AID;  EXEMPT LANDS OF TAX EXEMPT ENTITIES. 1. IN ANY
PUBLIC SCHOOL DISTRICT IN WHICH MORE THAN  TWENTY-FIVE  PERCENT  OF  THE
TOTAL  ASSESSED  VALUE  OF  REAL  PROPERTY THEREIN, AS DETERMINED BY THE
ASSESSOR OF SUCH DISTRICT, IS OWNED BY TAX EXEMPT  ENTITIES,  THE  STATE
SHALL  MAKE PAYMENTS TO THOSE PUBLIC SCHOOL DISTRICTS IN ACCORDANCE WITH
THIS SECTION.
  2. THE COMPTROLLER SHALL CREATE  THE  FORM  OF  APPLICATION  A  PUBLIC
SCHOOL  DISTRICT  MUST  USE  WHEN  MAKING  A SUBMISSION PURSUANT TO THIS
SECTION. THE COMPTROLLER SHALL ALSO ESTABLISH  THE  DATE  BY  WHICH  ALL
APPLICATIONS  MUST  BE  SUBMITTED.  NO APPLICATIONS FOR PAYMENT SHALL BE
ACCEPTED AFTER THE DATE ESTABLISHED BY THE COMPTROLLER.
  3. THE COMMISSIONER SHALL MAKE PAYMENTS, THE AGGREGATE OF WHICH  SHALL
NOT EXCEED TWO MILLION FIVE HUNDRED THOUSAND DOLLARS PER YEAR, TO PUBLIC
SCHOOL  DISTRICTS, ELIGIBLE PURSUANT TO SUBDIVISION ONE OF THIS SECTION,
THAT HAVE MADE TIMELY APPLICATION THEREFOR. FOR EACH SUCH PUBLIC  SCHOOL
DISTRICT, THE PAYMENT SHALL BE COMPUTED AS FOLLOWS:
  (A) TAKE THE TOTAL VALUE OF REAL PROPERTY OWNED BY TAX EXEMPT ENTITIES
IN  THE PUBLIC SCHOOL DISTRICT MULTIPLIED BY THE APPLICABLE EQUALIZATION
RATE,

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD08873-01-5

S. 3533                             2

  (B) FROM THAT SUBTRACT TWENTY-FIVE PERCENT OF THE TOTAL VALUE  OF  ALL
PROPERTY  IN  THE  PUBLIC  SCHOOL  DISTRICT MULTIPLIED BY THE APPLICABLE
EQUALIZATION RATE,
  (C)  MULTIPLY THE DIFFERENCE BY THE TAX RATE FOR THE APPLICABLE PUBLIC
SCHOOL DISTRICT.
  4. IF THE TOTAL AGGREGATE  AMOUNT  OF  PAYMENTS  REQUESTED  BY  PUBLIC
SCHOOL  DISTRICTS  EXCEEDS  THE TWO MILLION FIVE HUNDRED THOUSAND DOLLAR
CAP ALLOWED UNDER SUBDIVISION THREE OF  THIS  SECTION,  THE  COMPTROLLER
SHALL  MAKE  THE  PAYMENTS  TO  EACH PUBLIC SCHOOL DISTRICT ON A PROPOR-
TIONATE BASIS.
  5. THE COMMISSIONER SHALL PROMULGATE ALL RULES AND REGULATIONS  NECES-
SARY FOR THE IMPLEMENTATION OF THE PROVISIONS OF THIS SECTION.
  6.  WHEN  CALCULATING THE ASSESSED VALUE OF ANY PARCEL OF PROPERTY FOR
PURPOSES OF THIS SECTION, THE VALUE IN ANY YEAR MAY NOT BE GREATER  THAN
THE  BASE YEAR PLUS TWO PERCENT FOR EACH ADDITIONAL YEAR BEYOND THE BASE
YEAR. THE BASE YEAR FOR ALL PROPERTY FOR PURPOSES OF THIS SECTION  SHALL
BE   THE   ASSESSED   VALUE  OF  SUCH  PROPERTY  FOR  THE  TWO  THOUSAND
FOURTEEN--TWO THOUSAND FIFTEEN ASSESSMENT ROLL.
  7. THE ASSESSED VALUE OF ANY PROPERTY THAT RECEIVES TAX EXEMPT  STATUS
AFTER THE EFFECTIVE DATE OF THIS SECTION MUST BE EQUIVALENT TO SIMILARLY
SITUATED PARCELS. THE COMMISSIONER MAY REFUSE TO INCLUDE A PARCEL IN THE
CALCULATIONS  REQUIRED  BY  THIS  SECTION IF THE COMMISSIONER DETERMINES
THAT THE  ASSESSED  VALUE  OF  SUCH  PARCEL  IS  ARTIFICIALLY  HIGH  AND
DISPROPORTIONATE TO THE TAXABLE PARCELS LOCATED WITHIN THE PUBLIC SCHOOL
DISTRICTS.
  S  2. This act shall take effect on the first of January next succeed-
ing the date on which it shall have become a  law  and  shall  apply  to
assessment rolls prepared on the basis of taxable status dates occurring
on  or  after  such effective date.  This act shall expire and be deemed
repealed following the 2024-25 assessment roll.  Effective  immediately,
any  rules and regulations necessary to implement the provisions of this
act on its effective date are authorized to be made on  or  before  such
date.

2015-S3533A - Details

See Assembly Version of this Bill:: A10126
Current Committee:: Senate Local Government
Law Section:: Real Property Tax Law
Laws Affected:: Add §546-a, RPT L
Versions Introduced in Other Legislative Sessions:: 2013-2014: S4522
2017-2018: A1747
2019-2020: A4284

2015-S3533A - Summary

Relates to providing state aid to public school districts in which tax exempt entities are situated.

2015-S3533A - Sponsor Memo

                                 BILL NUMBER:  S3533A

 TITLE OF BILL :

An act to amend the real property tax law, in relation to providing
state aid to certain public school districts in which tax exempt
entities are situated; and providing for the repeal of such provisions
upon expiration thereof

 PURPOSE :

To provide compensation for lost property tax revenue for those public
school districts in which 25 percent or more of the assessed value of
real property is owned by tax exempt entities.

 SUMMARY OF PROVISIONS :

Section 1 adds a new section 546-a to the real property tax law to
provide additional state aid to public school districts in which 25
percent or more of the total assessed value of real property therein
is owned by tax exempt entities. The State Comptroller is directed to
create an application form the district must use, and establish the
date by which all applications must be submitted.

The Commissioner of the State Department of Education is directed to
make payments, not to exceed $2.5 million each year in aggregate, to

such district in compensation for lost revenue. In the event that the
aggregate amount exceeds $2.5 million in any given year, such payments
will be made on a proportional basis.

To prevent manipulation of assessed values to qualify for
compensation, the annual increase in assessed value for any tax exempt
property for the purposes of this chapter is limited to 2 percent,
beginning with the base year of the 2015-16 assessment roll. The
Commissioner is also authorized to exclude any parcel, the assessed
value of which he or she determines is artificially high and
disproportionate to taxable similar properties within the district.

Section 2 is the effective date.

 JUSTIFICATION :

Public school districts across the state are facing serious budgetary
constraints, created by a combination of rising costs and diminishing
tax base. Those constraints have forced significant cost-cutting
measures, ranging from academic and athletic program eliminations to
the lay-off of administrative and teaching staff. These constraints
are particularly severe for school districts in which a significant
portion of real property is owned by tax exempt entities, including
religious institutions, not-for-profit organizations and public land.
Some districts have received specific supplemental aid from the state
to compensate them for this subsequent loss of real property tax
revenue. This legislation seeks to establish basic criteria for any
public school district to qualify for such additional aid,. Under its
provisions, any public school district in which 25 percent or more of
its assessed real property value is tax exempt qualifies for
compensatory aid from the state.

 FISCAL IMPLEMENTATION :

The fiscal impact to the state will not exceed $2.5 million per year
for ten years.

 LEGISLATIVE HISTORY :

2016: Referred to Local Government 2015: Referred to Local Government
 EFFECTIVE DATE :
The January 1st next succeeding the date on which the bill becomes
law, and shall be deemed repealed after the 2015-16 assessment roll.

2015-S3533A - Bill Text download pdf

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

                                 3533--A

                       2015-2016 Regular Sessions

                            I N  S E N A T E

                            February 12, 2015
                               ___________

Introduced by Sen. PANEPINTO -- read twice and ordered printed, and when
  printed to be committed to the Committee on Local Government -- recom-
  mitted  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 providing
  state aid to certain public school districts in which tax exempt enti-
  ties are situated; and providing for the  repeal  of  such  provisions
  upon expiration thereof

  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 546-a to read as follows:
  S  546-A.  STATE  AID;  EXEMPT LANDS OF TAX EXEMPT ENTITIES. 1. IN ANY
PUBLIC SCHOOL DISTRICT IN WHICH MORE THAN  TWENTY-FIVE  PERCENT  OF  THE
TOTAL  ASSESSED  VALUE  OF  REAL  PROPERTY THEREIN, AS DETERMINED BY THE
ASSESSOR OF SUCH DISTRICT, IS OWNED BY TAX EXEMPT  ENTITIES,  THE  STATE
SHALL  MAKE PAYMENTS TO THOSE PUBLIC SCHOOL DISTRICTS IN ACCORDANCE WITH
THIS SECTION.
  2. THE COMPTROLLER SHALL CREATE  THE  FORM  OF  APPLICATION  A  PUBLIC
SCHOOL  DISTRICT  MUST  USE  WHEN  MAKING  A SUBMISSION PURSUANT TO THIS
SECTION. THE COMPTROLLER SHALL ALSO ESTABLISH  THE  DATE  BY  WHICH  ALL
APPLICATIONS  MUST  BE  SUBMITTED.  NO APPLICATIONS FOR PAYMENT SHALL BE
ACCEPTED AFTER THE DATE ESTABLISHED BY THE COMPTROLLER.
  3. THE COMMISSIONER SHALL MAKE PAYMENTS, THE AGGREGATE OF WHICH  SHALL
NOT EXCEED TWO MILLION FIVE HUNDRED THOUSAND DOLLARS PER YEAR, TO PUBLIC
SCHOOL  DISTRICTS, ELIGIBLE PURSUANT TO SUBDIVISION ONE OF THIS SECTION,
THAT HAVE MADE TIMELY APPLICATION THEREFOR. FOR EACH SUCH PUBLIC  SCHOOL
DISTRICT, THE PAYMENT SHALL BE COMPUTED AS FOLLOWS:

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD08873-02-6

S. 3533--A                          2

  (A) TAKE THE TOTAL VALUE OF REAL PROPERTY OWNED BY TAX EXEMPT ENTITIES
IN  THE PUBLIC SCHOOL DISTRICT MULTIPLIED BY THE APPLICABLE EQUALIZATION
RATE,
  (B)  FROM  THAT SUBTRACT TWENTY-FIVE PERCENT OF THE TOTAL VALUE OF ALL
PROPERTY IN THE PUBLIC SCHOOL  DISTRICT  MULTIPLIED  BY  THE  APPLICABLE
EQUALIZATION RATE,
  (C)  MULTIPLY THE DIFFERENCE BY THE TAX RATE FOR THE APPLICABLE PUBLIC
SCHOOL DISTRICT.
  4. IF THE TOTAL AGGREGATE  AMOUNT  OF  PAYMENTS  REQUESTED  BY  PUBLIC
SCHOOL  DISTRICTS  EXCEEDS  THE TWO MILLION FIVE HUNDRED THOUSAND DOLLAR
CAP ALLOWED UNDER SUBDIVISION THREE OF  THIS  SECTION,  THE  COMPTROLLER
SHALL  MAKE  THE  PAYMENTS  TO  EACH PUBLIC SCHOOL DISTRICT ON A PROPOR-
TIONATE BASIS.
  5. THE COMMISSIONER SHALL PROMULGATE ALL RULES AND REGULATIONS  NECES-
SARY FOR THE IMPLEMENTATION OF THE PROVISIONS OF THIS SECTION.
  6.  WHEN  CALCULATING THE ASSESSED VALUE OF ANY PARCEL OF PROPERTY FOR
PURPOSES OF THIS SECTION, THE VALUE IN ANY YEAR MAY NOT BE GREATER  THAN
THE  BASE YEAR PLUS TWO PERCENT FOR EACH ADDITIONAL YEAR BEYOND THE BASE
YEAR. THE BASE YEAR FOR ALL PROPERTY FOR PURPOSES OF THIS SECTION  SHALL
BE THE ASSESSED VALUE OF SUCH PROPERTY FOR THE TWO THOUSAND FIFTEEN--TWO
THOUSAND SIXTEEN ASSESSMENT ROLL.
  7.  THE ASSESSED VALUE OF ANY PROPERTY THAT RECEIVES TAX EXEMPT STATUS
AFTER THE EFFECTIVE DATE OF THIS SECTION MUST BE EQUIVALENT TO SIMILARLY
SITUATED PARCELS. THE COMMISSIONER MAY REFUSE TO INCLUDE A PARCEL IN THE
CALCULATIONS REQUIRED BY THIS SECTION  IF  THE  COMMISSIONER  DETERMINES
THAT  THE  ASSESSED  VALUE  OF  SUCH  PARCEL  IS  ARTIFICIALLY  HIGH AND
DISPROPORTIONATE TO THE TAXABLE PARCELS LOCATED WITHIN THE PUBLIC SCHOOL
DISTRICTS.
  S 2. This act shall take effect on the first of January next  succeed-
ing  the  date  on  which  it shall have become a law and shall apply to
assessment rolls prepared on the basis of taxable status dates occurring
on or after such effective date.  This act shall expire  and  be  deemed
repealed  following the 2025-26 assessment roll.  Effective immediately,
any rules and regulations necessary to implement the provisions of  this
act  on  its  effective date are authorized to be made on or before such
date; provided that the commissioner of taxation and finance shall noti-
fy the  legislative  bill  drafting  commission  following  the  2025-26
assessment  roll  in  order that the commission may maintain an accurate
and timely effective data base of the official text of the laws  of  the
state  of  New  York  in  furtherance  of effectuating the provisions of
section 44 of the legislative law and section 70-b of the  public  offi-
cers law.

2015-S3533B - Details

See Assembly Version of this Bill:: A10126
Current Committee:: Senate Local Government
Law Section:: Real Property Tax Law
Laws Affected:: Add §546-a, RPT L
Versions Introduced in Other Legislative Sessions:: 2013-2014: S4522
2017-2018: A1747
2019-2020: A4284

2015-S3533B - Summary

Relates to providing state aid to public school districts in which tax exempt entities are situated.

2015-S3533B - Sponsor Memo

                                 BILL NUMBER:  S3533B

 TITLE OF BILL :

An act to amend the real property tax law, in relation to providing
state aid to certain public school districts in which tax exempt
entities are situated; and providing for the repeal of such provisions
upon expiration thereof

 PURPOSE :

To provide compensation for lost property tax revenue for those public
school districts in which 25 percent or more of the assessed value of
real property is owned by tax exempt entities.

 SUMMARY OF PROVISIONS :

Section 1 adds a new section 546-a to the real property tax law to
provide additional state aid to public school districts in which 25
percent or more of the total assessed value of real property therein
is owned by tax exempt entities. The State Comptroller is directed to
create an application form the district must use, and establish the
date by which all applications must be submitted.

The Commissioner of the State Department of Education is directed to
make payments, not to exceed $2.5 million each year in aggregate, to

such district in compensation for lost revenue. In the event that the
aggregate amount exceeds $2.5 million in any given year, such payments
will be made on a proportional basis.

To prevent manipulation of assessed values to qualify for
compensation, the annual increase in assessed value for any tax exempt
property for the purposes of this chapter is limited to 2 percent,
beginning with the base year of the 2015-16 assessment roll.  The
Commissioner is also authorized to exclude any parcel, the assessed
value of which he or she determines is artificially high and
disproportionate to taxable similar properties within the district.

Section 2 is the effective date.

 JUSTIFICATION :

Public school districts across the state are facing serious budgetary
constraints, created by a combination of rising costs and diminishing
tax base. Those constraints have forced significant cost-cutting
measures, ranging from academic and athletic program eliminations to
the lay-off of administrative and teaching staff. These constraints
are particularly severe for school districts in which a significant
portion of real property is owned by tax exempt entities, including
religious institutions, not-for-profit organizations and public land.
Some districts have received specific supplemental aid from the state
to compensate them for this subsequent loss of real property tax
revenue. This legislation seeks to establish basic criteria for any
public school district to qualify for such additional aid,. Under its
provisions, any public school district in which 25 percent or more of
its assessed real property value is tax exempt qualifies for
compensatory aid from the state.

 FISCAL IMPLEMENTATION :

The fiscal impact to the state will not exceed $2.5 million per year
for ten years.

 LEGISLATIVE HISTORY :

2016: Referred to Local Government
2015: Referred to Local Government

 EFFECTIVE DATE :
The January 1st next succeeding the date on which the bill becomes
law, and shall be deemed repealed after the 2015-16 assessment roll.

2015-S3533B - Bill Text download pdf

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

                                 3533--B

                       2015-2016 Regular Sessions

                            I N  S E N A T E

                            February 12, 2015
                               ___________

Introduced by Sen. PANEPINTO -- read twice and ordered printed, and when
  printed to be committed to the Committee on Local Government -- recom-
  mitted  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 -- 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
  state aid to certain public school districts in which tax exempt enti-
  ties  are  situated;  and  providing for the repeal of such provisions
  upon expiration thereof

  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 546-a to read as follows:
  S 546-A. STATE AID; EXEMPT LANDS OF TAX EXEMPT  ENTITIES.  1.  IN  ANY
PUBLIC  SCHOOL  DISTRICT  IN  WHICH MORE THAN TWENTY-FIVE PERCENT OF THE
TOTAL ASSESSED VALUE OF REAL PROPERTY  THEREIN,  AS  DETERMINED  BY  THE
ASSESSOR  OF  SUCH  DISTRICT, IS OWNED BY TAX EXEMPT ENTITIES, THE STATE
SHALL MAKE PAYMENTS TO THOSE PUBLIC SCHOOL DISTRICTS IN ACCORDANCE  WITH
THIS SECTION.
  2.  THE  COMPTROLLER  SHALL  CREATE  THE  FORM OF APPLICATION A PUBLIC
SCHOOL DISTRICT MUST USE WHEN  MAKING  A  SUBMISSION  PURSUANT  TO  THIS
SECTION.  THE  COMPTROLLER  SHALL  ALSO  ESTABLISH THE DATE BY WHICH ALL
APPLICATIONS MUST BE SUBMITTED. NO APPLICATIONS  FOR  PAYMENT  SHALL  BE
ACCEPTED AFTER THE DATE ESTABLISHED BY THE COMPTROLLER.
  3.  THE COMMISSIONER SHALL MAKE PAYMENTS, THE AGGREGATE OF WHICH SHALL
NOT EXCEED TWO MILLION FIVE  HUNDRED  THOUSAND  DOLLARS  PER  YEAR,  PER
PUBLIC  SCHOOL  DISTRICT,  ELIGIBLE  PURSUANT TO SUBDIVISION ONE OF THIS
SECTION, THAT HAVE MADE  TIMELY  APPLICATION  THEREFOR.  FOR  EACH  SUCH
PUBLIC SCHOOL DISTRICT, THE PAYMENT SHALL BE COMPUTED AS FOLLOWS:

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD08873-04-6

S. 3533--B                          2

  (A) TAKE THE TOTAL VALUE OF REAL PROPERTY OWNED BY TAX EXEMPT ENTITIES
IN  THE PUBLIC SCHOOL DISTRICT MULTIPLIED BY THE APPLICABLE EQUALIZATION
RATE,
  (B)  FROM  THAT SUBTRACT TWENTY-FIVE PERCENT OF THE TOTAL VALUE OF ALL
PROPERTY IN THE PUBLIC SCHOOL  DISTRICT  MULTIPLIED  BY  THE  APPLICABLE
EQUALIZATION RATE,
  (C)  MULTIPLY THE DIFFERENCE BY THE TAX RATE FOR THE APPLICABLE PUBLIC
SCHOOL DISTRICT.
  4. THE COMMISSIONER SHALL PROMULGATE ALL RULES AND REGULATIONS  NECES-
SARY FOR THE IMPLEMENTATION OF THE PROVISIONS OF THIS SECTION.
  5.  WHEN  CALCULATING THE ASSESSED VALUE OF ANY PARCEL OF PROPERTY FOR
PURPOSES OF THIS SECTION, THE VALUE IN ANY YEAR MAY NOT BE GREATER  THAN
THE  BASE YEAR PLUS TWO PERCENT FOR EACH ADDITIONAL YEAR BEYOND THE BASE
YEAR. THE BASE YEAR FOR ALL PROPERTY FOR PURPOSES OF THIS SECTION  SHALL
BE THE ASSESSED VALUE OF SUCH PROPERTY FOR THE TWO THOUSAND FIFTEEN--TWO
THOUSAND SIXTEEN ASSESSMENT ROLL.
  6.  THE ASSESSED VALUE OF ANY PROPERTY THAT RECEIVES TAX EXEMPT STATUS
AFTER THE EFFECTIVE DATE OF THIS SECTION MUST BE EQUIVALENT TO SIMILARLY
SITUATED PARCELS. THE COMMISSIONER MAY REFUSE TO INCLUDE A PARCEL IN THE
CALCULATIONS REQUIRED BY THIS SECTION  IF  THE  COMMISSIONER  DETERMINES
THAT  THE  ASSESSED  VALUE  OF  SUCH  PARCEL  IS  ARTIFICIALLY  HIGH AND
DISPROPORTIONATE TO THE TAXABLE PARCELS LOCATED WITHIN THE PUBLIC SCHOOL
DISTRICTS.
  S 2. This act shall take effect on the first of January next  succeed-
ing  the  date  on  which  it shall have become a law and shall apply to
assessment rolls prepared on the basis of taxable status dates occurring
on or after such effective date.  This act shall expire  and  be  deemed
repealed  following the 2025-26 assessment roll.  Effective immediately,
any rules and regulations necessary to implement the provisions of  this
act  on  its  effective date are authorized to be made on or before such
date; provided that the commissioner of taxation and finance shall noti-
fy the  legislative  bill  drafting  commission  following  the  2025-26
assessment  roll  in  order that the commission may maintain an accurate
and timely effective data base of the official text of the laws  of  the
state  of  New  York  in  furtherance  of effectuating the provisions of
section 44 of the legislative law and section 70-b of the  public  offi-
cers law.

2015-S3533C (ACTIVE) - Details

See Assembly Version of this Bill:: A10126
Current Committee:: Senate Local Government
Law Section:: Real Property Tax Law
Laws Affected:: Add §546-a, RPT L
Versions Introduced in Other Legislative Sessions:: 2013-2014: S4522
2017-2018: A1747
2019-2020: A4284

2015-S3533C (ACTIVE) - Summary

Relates to providing state aid to public school districts in which tax exempt entities are situated.

2015-S3533C (ACTIVE) - Sponsor Memo

2015-S3533C (ACTIVE) - Bill Text download pdf

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

                                 3533--C

                       2015-2016 Regular Sessions

                            I N  S E N A T E

                            February 12, 2015
                               ___________

Introduced by Sen. PANEPINTO -- read twice and ordered printed, and when
  printed to be committed to the Committee on Local Government -- recom-
  mitted  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 -- committee
  discharged, bill amended, ordered reprinted as amended and recommitted
  to said committee  --  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
  state aid to certain public school districts in which tax exempt enti-
  ties are situated; and providing for the  repeal  of  such  provisions
  upon expiration thereof

  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 546-a to read as follows:
  S  546-A.  STATE  AID;  EXEMPT LANDS OF TAX EXEMPT ENTITIES. 1. IN ANY
PUBLIC SCHOOL DISTRICT IN WHICH MORE THAN  TWENTY-FIVE  PERCENT  OF  THE
TOTAL  ASSESSED  VALUE  OF  REAL  PROPERTY THEREIN, AS DETERMINED BY THE
ASSESSOR OF SUCH DISTRICT, IS OWNED BY TAX EXEMPT  ENTITIES,  THE  STATE
SHALL  MAKE PAYMENTS TO THOSE PUBLIC SCHOOL DISTRICTS IN ACCORDANCE WITH
THIS SECTION.
  2. THE COMMISSIONER SHALL CREATE THE  FORM  OF  APPLICATION  A  PUBLIC
SCHOOL  DISTRICT  MUST  USE  WHEN  MAKING  A SUBMISSION PURSUANT TO THIS
SECTION. THE COMMISSIONER SHALL ALSO ESTABLISH THE  DATE  BY  WHICH  ALL
APPLICATIONS  MUST  BE  SUBMITTED.  NO APPLICATIONS FOR PAYMENT SHALL BE
ACCEPTED AFTER THE DATE ESTABLISHED BY THE COMMISSIONER.
  3. THE COMMISSIONER SHALL MAKE PAYMENTS, THE AGGREGATE OF WHICH  SHALL
NOT  EXCEED  TWO  MILLION  FIVE  HUNDRED  THOUSAND DOLLARS PER YEAR, PER
PUBLIC SCHOOL DISTRICT, ELIGIBLE PURSUANT TO  SUBDIVISION  ONE  OF  THIS

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD08873-07-6

S. 3533--C                          2

SECTION,  THAT  HAVE  MADE  TIMELY  APPLICATION  THEREFOR. FOR EACH SUCH
PUBLIC SCHOOL DISTRICT, THE PAYMENT SHALL BE COMPUTED AS FOLLOWS:
  (A)  SCHOOL  DISTRICTS  WHERE  MORE  THAN  FORTY  PERCENT OF THE TOTAL
ASSESSED VALUE OF REAL PROPERTY THEREIN IS OWNED BY TAX EXEMPT  ENTITIES
SHALL  RECEIVE  A  MAXIMUM  OF  FIVE  HUNDRED  THOUSAND  DOLLARS; SCHOOL
DISTRICTS WHERE MORE THAN FORTY-FIVE PERCENT OF THE TOTAL ASSESSED VALUE
OF REAL PROPERTY THEREIN IS OWNED BY TAX EXEMPT ENTITIES SHALL RECEIVE A
MAXIMUM OF SEVEN HUNDRED FIFTY THOUSAND DOLLARS; SCHOOL DISTRICTS  WHERE
MORE  THAN  FIFTY  PERCENT  OF THE TOTAL ASSESSED VALUE OF REAL PROPERTY
THEREIN IS OWNED BY TAX EXEMPT ENTITIES SHALL RECEIVE A MAXIMUM  OF  ONE
MILLION  DOLLARS; SCHOOL DISTRICTS WHERE MORE THAN FIFTY-FIVE PERCENT OF
THE TOTAL ASSESSED VALUE OF REAL PROPERTY THEREIN IS OWNED BY TAX EXEMPT
ENTITIES SHALL RECEIVE A MAXIMUM OF ONE MILLION  FIVE  HUNDRED  THOUSAND
DOLLARS;  SCHOOL  DISTRICTS  WHERE  MORE THAN SIXTY PERCENT OF THE TOTAL
ASSESSED VALUE OF REAL PROPERTY THEREIN IS OWNED BY TAX EXEMPT  ENTITIES
SHALL  RECEIVE  A  MAXIMUM  OF TWO MILLION DOLLARS; AND SCHOOL DISTRICTS
WHERE MORE THAN SIXTY-FIVE PERCENT OF THE TOTAL ASSESSED VALUE  OF  REAL
PROPERTY THEREIN IS OWNED BY TAX EXEMPT ENTITIES SHALL RECEIVE A MAXIMUM
OF TWO MILLION FIVE HUNDRED THOUSAND DOLLARS;
  (B) MULTIPLY THE MAXIMUM ENTITLEMENT FOR EACH HIGH NEEDS RURAL, SUBUR-
BAN, OR URBAN SCHOOL DISTRICT, AS DETERMINED BY THE DEPARTMENT OF EDUCA-
TION,  BY  1;  MULTIPLY  THE  MAXIMUM  ENTITLEMENT  FOR  EACH ROCHESTER,
BUFFALO, SYRACUSE, YONKERS, NEW  YORK  CITY,  OR  AVERAGE  NEEDS  SCHOOL
DISTRICT, AS DETERMINED BY THE DEPARTMENT OF EDUCATION, BY 0.5; MULTIPLY
THE  MAXIMUM  ENTITLEMENT  FOR EACH LOW NEEDS SCHOOL DISTRICT, AS DETER-
MINED BY THE DEPARTMENT OF EDUCATION, BY 0;
  (C) FOR SCHOOL DISTRICTS WITH MORE THAN EIGHT HUNDRED FIFTY  STUDENTS,
MULTIPLY  THAT FIGURE BY 1; FOR SCHOOL DISTRICTS WITH TWO HUNDRED EIGHTY
TO EIGHT HUNDRED FORTY-NINE STUDENTS, MULTIPLY THAT FIGURE BY  0.7;  FOR
SCHOOL  DISTRICTS WITH TWO HUNDRED SEVENTY-NINE STUDENTS OR LESS, MULTI-
PLY THAT FIGURE BY 0.4;
  (D) AT THE END OF EACH FISCAL YEAR THE  COMMISSIONER  SHALL  CALCULATE
AND  ESTABLISH  AN  ADJUSTED  REIMBURSEMENT  RATE BY INCREASING THE THEN
CURRENT REIMBURSEMENT RATE BY THE RATE OF INFLATION FOR THE MOST  RECENT
TWELVE  MONTH PERIOD USING THE CONSUMER PRICE INDEX-ALL URBAN CONSUMERS,
OR A SUCCESSOR INDEX AS CALCULATED BY THE UNITED  STATES  DEPARTMENT  OF
LABOR,  IF  SUCH  RATE OF INFLATION IS GREATER THAN ZERO PERCENT, OR, IF
GREATER, SUCH OTHER WAGE AS MAY BE ESTABLISHED BY FEDERAL  LAW  PURSUANT
TO  29 U.S.C. SECTION 206 OR ITS SUCCESSORS OR SUCH OTHER WAGE AS MAY BE
ESTABLISHED IN ACCORDANCE WITH THE PROVISIONS OF THIS ARTICLE.
  4. THE COMMISSIONER SHALL PROMULGATE ALL RULES AND REGULATIONS  NECES-
SARY FOR THE IMPLEMENTATION OF THE PROVISIONS OF THIS SECTION.
  5.  WHEN  CALCULATING THE ASSESSED VALUE OF ANY PARCEL OF PROPERTY FOR
PURPOSES OF THIS SECTION, THE VALUE IN ANY YEAR MAY NOT BE GREATER  THAN
THE  BASE YEAR PLUS TWO PERCENT FOR EACH ADDITIONAL YEAR BEYOND THE BASE
YEAR. THE BASE YEAR FOR ALL PROPERTY FOR PURPOSES OF THIS SECTION  SHALL
BE THE ASSESSED VALUE OF SUCH PROPERTY FOR THE TWO THOUSAND FIFTEEN--TWO
THOUSAND SIXTEEN ASSESSMENT ROLL.
  6.  THE ASSESSED VALUE OF ANY PROPERTY THAT RECEIVES TAX EXEMPT STATUS
AFTER THE EFFECTIVE DATE OF THIS SECTION MUST BE EQUIVALENT TO SIMILARLY
SITUATED PARCELS. THE COMMISSIONER MAY REFUSE TO INCLUDE A PARCEL IN THE
CALCULATIONS REQUIRED BY THIS SECTION  IF  THE  COMMISSIONER  DETERMINES
THAT  THE  ASSESSED  VALUE  OF  SUCH  PARCEL  IS  ARTIFICIALLY  HIGH AND
DISPROPORTIONATE TO THE TAXABLE PARCELS LOCATED WITHIN THE PUBLIC SCHOOL
DISTRICTS.

S. 3533--C                          3

  S 2. This act shall take effect on the first of January next  succeed-
ing  the  date  on  which  it shall have become a law and shall apply to
assessment rolls prepared on the basis of taxable status dates occurring
on or after the first of July next succeeding the date on which this act
shall  have  become  a  law.    This act shall expire 5 years after such
effective date when upon such date the provisions of this act  shall  be
deemed  repealed.    Effective  immediately,  any  rules and regulations
necessary to implement the provisions of this act on its effective  date
are authorized to be made on or before such date.

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Senate Bill S3533C

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Sponsored By

Marc Panepinto

Archive: Last Bill Status - In Senate Committee Local Government Committee

Bill Amendments

2015-S3533 - Details

2015-S3533 - Summary

2015-S3533 - Sponsor Memo

2015-S3533 - Bill Text download pdf

2015-S3533A - Details

2015-S3533A - Summary

2015-S3533A - Sponsor Memo

2015-S3533A - Bill Text download pdf

2015-S3533B - Details

2015-S3533B - Summary

2015-S3533B - Sponsor Memo

2015-S3533B - Bill Text download pdf

2015-S3533C (ACTIVE) - Details

2015-S3533C (ACTIVE) - Summary

2015-S3533C (ACTIVE) - Sponsor Memo

2015-S3533C (ACTIVE) - Bill Text download pdf

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