S T A T E O F N E W Y O R K
________________________________________________________________________
S. 370--A A. 160--A
2015-2016 Regular Sessions
S E N A T E - A S S E M B L Y
(PREFILED)
January 7, 2015
___________
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 -- 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
IN ASSEMBLY -- Introduced by M. of A. THIELE -- read once and referred
to the Committee on Real Property Taxation -- recommitted to the
Committee on Real Property Taxation in accordance with Assembly Rule
3, sec. 2 -- reported and referred to the Committee on Ways and Means
-- committee discharged, bill amended, ordered reprinted as amended
and recommitted to said committee
AN ACT in relation to providing an alternative method for equalization
in the Riverhead central school district in order to provide tax
stability; and providing for the repeal of such provisions upon expi-
ration thereof
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Notwithstanding the provisions of section 1314 of the real
property tax law or any other law to the contrary, in the Riverhead
central school district, school taxes shall be apportioned among the
towns by taking the average of the apportionment of school taxes for
each town for the previous five years as calculated pursuant to section
1314 of the real property tax law, including the year for which the
taxes are to be levied.
S 2. The Riverhead central school district, in consultation with the
department of taxation and finance, shall prepare a report on or before
December 31, 2021. Such report shall describe and evaluate the effec-
tiveness and administration of this program and shall include, but not
be limited to, for each year that the program exists, a comparison of
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD03081-02-6
S. 370--A 2 A. 160--A
the utilized apportioned school taxes to those that would have been
utilized if not for the program, an evaluation as to whether the use of
a five year average of apportionment of school taxes is beneficial to
the property owners within the school district and recommendations for
any legislative action. The report shall be submitted to the governor,
the temporary president of the senate and the speaker of the assembly.
S 3. This act shall take effect immediately and shall apply to the
apportionment of school taxes for years occurring after such effective
date, provided that this act shall remain in full force and effect until
December 31, 2021, when upon such date this act shall expire and be
deemed repealed.