S T A T E O F N E W Y O R K
________________________________________________________________________
9796
I N A S S E M B L Y
February 9, 2018
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Introduced by M. of A. RA -- Multi-Sponsored by -- M. of A. BRABENEC,
DiPIETRO, GARBARINO, LAWRENCE, McDONOUGH, M. L. MILLER, RAIA -- read
once and referred to the Committee on Ways and Means
AN ACT to amend the state finance law, in relation to aid to local
governments for early property tax payments; 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 state finance law is amended by adding a new section
54-n to read as follows:
§ 54-N. AID TO LOCAL GOVERNMENTS FOR EARLY PROPERTY TAX PAYMENTS. 1.
DEFINITIONS. AS USED IN THIS SECTION:
A. "MUNICIPALITY" SHALL MEAN A COUNTY, CITY OR TOWN.
B. "EARLY PROPERTY TAX PAYMENTS" SHALL MEAN PROPERTY TAX PAYMENTS THAT
WERE ACCEPTED BY A COUNTY, CITY OR TOWN BETWEEN DECEMBER TWENTY-SECOND,
TWO THOUSAND SEVENTEEN AND DECEMBER THIRTY-FIRST, TWO THOUSAND SEVEN-
TEEN, INCLUSIVE, AS A RESULT OF THE AUTHORIZATION PROVIDED IN THE EXECU-
TIVE ORDER NUMBER ONE HUNDRED SEVENTY-TWO ISSUED ON DECEMBER TWENTY-SEC-
OND, TWO THOUSAND SEVENTEEN.
2. THE STATE SHALL PROVIDE AID IN AN AMOUNT EQUAL TO THE COSTS
INCURRED BY A MUNICIPALITY AS A RESULT OF ACCEPTING EARLY PROPERTY TAX
PAYMENTS. MUNICIPALITIES SHALL QUALIFY FOR AID UNDER THIS SECTION IF:
A. THE MUNICIPALITY ACCEPTED EARLY PROPERTY TAX PAYMENTS; AND
B. THE MUNICIPALITY INCURRED ADDITIONAL COSTS AS A RESULT OF ACCEPTING
EARLY PROPERTY TAX PAYMENTS, INCLUDING, BUT NOT LIMITED TO, OVERTIME,
ADDITIONAL STAFFING COSTS, ADDITIONAL OPERATING COSTS, ADDITIONAL COSTS
TO ENACT A LOCAL BUDGET ON OR BEFORE DECEMBER TWENTY-EIGHTH, TWO THOU-
SAND SEVENTEEN, AND OTHER NECESSARY EXPENSES ASSOCIATED WITH ACCEPTING
EARLY PROPERTY TAX PAYMENTS.
3. THE CHIEF EXECUTIVE OFFICER OF SUCH MUNICIPALITY SHALL CERTIFY TO
THE STATE COMPTROLLER THAT ADDITIONAL COSTS WERE INCURRED AS A RESULT OF
EARLY PROPERTY TAX PAYMENTS. SUCH CERTIFICATION SHALL BE MADE IN A FORM
AND MANNER PRESCRIBED BY THE STATE COMPTROLLER.
§ 2. This act shall take effect immediately and shall expire and be
deemed repealed thirty days after all aid has been disbursed pursuant to
section one of this act.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD14207-01-8