NY State Senate Bill 2017-S8963

Senate Bill S8963

Signed By Governor

2017-2018 Legislative Session

Relates to the administration of real property tax refunds and credits in Nassau county on class four property

download bill text pdf

Archive: Last Bill Status Via A11216 - Signed by Governor

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
Jul 10, 2018	signed chap.114
Jun 28, 2018	delivered to governor
Jun 19, 2018	returned to assembly passed senate 3rd reading cal.2017 substituted for s8963a
Jun 19, 2018	substituted by a11216 ordered to third reading cal.2017
Jun 15, 2018	print number 8963a
Jun 15, 2018	amend and recommit to rules
Jun 07, 2018	referred to rules

Votes

- Jun 19, 2018 - Floor Vote
  A11216
  
  61
  
  Aye
  
  1
  
  Nay
  
  0
  
  Absent
  
  1
  
  Excused
  
  0
  
  Abstained
  - - Floor Vote: Jun 19, 2018
      
      aye (61)
      
      Addabbo Jr.
      
      Akshar
      
      Alcantara
      
      Amedore
      
      Avella
      
      Bailey
      
      Benjamin
      
      Bonacic
      
      Boyle
      
      Breslin
      
      Brooks
      
      Carlucci
      
      Comrie
      
      DeFrancisco
      
      Dilan
      
      Felder
      
      Flanagan
      
      Funke
      
      Gallivan
      
      Gianaris
      
      Golden
      
      Griffo
      
      Hamilton
      
      Hannon
      
      Helming
      
      Hoylman-Sigal
      
      Jacobs
      
      Kaminsky
      
      Kavanagh
      
      Kennedy
      
      Klein
      
      Krueger
      
      LaValle
      
      Lanza
      
      Larkin
      
      Little
      
      Marcellino
      
      Marchione
      
      Mayer
      
      Montgomery
      
      Murphy
      
      O'Mara
      
      Ortt
      
      Parker
      
      Peralta
      
      Persaud
      
      Phillips
      
      Ranzenhofer
      
      Ritchie
      
      Robach
      
      Sanders Jr.
      
      Savino
      
      Sepúlveda
      
      Serino
      
      Serrano
      
      Seward
      
      Stavisky
      
      Stewart-Cousins
      
      Tedisco
      
      Valesky
      
      Young
      
      nay (1)
      
      Rivera
      
      excused (1)
      
      Croci
  Jun 19, 2018 - Rules Committee Vote
  S8963
  
  20
  
  Aye
  
  1
  
  Nay
  
  4
  
  Aye with Reservations
  
  0
  
  Absent
  
  0
  
  Excused
  
  0
  
  Abstained
  - - Rules Committee Vote: Jun 19, 2018
      
      aye (20)
      
      Bonacic
      
      Breslin
      
      DeFrancisco
      
      Dilan
      
      Flanagan
      
      Hannon
      
      Kennedy
      
      Klein
      
      Krueger
      
      Lanza
      
      Larkin
      
      Little
      
      Marcellino
      
      Montgomery
      
      Ranzenhofer
      
      Robach
      
      Savino
      
      Seward
      
      Stewart-Cousins
      
      Valesky
      
      nay (1)
      
      Rivera
      
      aye wr (4)
      
      Gianaris
      
      Griffo
      
      LaValle
      
      Parker

Bill Amendments

Original

A (Active)

2017-S8963 - Details

Law Section:: Nassau County Administrative Code
Laws Affected:: Amd §6-41.0, Chap 272 of 1939

2017-S8963 - Summary

Relates to the administration of real property tax refunds and credits in Nassau county on class four property.

2017-S8963 - Sponsor Memo

                                
 
BILL NUMBER: S8963

SPONSOR: RULES
 
TITLE OF BILL:

An act to amend the Nassau county administrative code, in relation to
the administration of real property tax refunds, cancellations and cred-
its in Nassau county on class four real property

 
PURPOSE:

Provides for the administration of real property tax refunds, cancella-
tions and credits in Nassau County on class four real property.

 
SUMMARY OF PROVISIONS:

Section one amends § 6-41.0 of the Nassau County Administrative Code to
provide for the administration of the Disputed Assessment Fund on class
four real property.

Nassau County will be required to levy charges annually on class four

real property (as defined in the Real Property Tax Law) to fund the
payment of refunds, cancellations and credits of property taxes and
other levies within such class for the ensuing fiscal year. The amount
of such levy would be not more than ten percent of class four levies on
the county tax roll for county, town, special district and school
district property taxes and other levies. The bill also clarifies that
monies collected for the fund would not be deemed County revenues and
payments therefrom would not be deemed County expenditures.

The bill would not affect the application of Title 3 of Article 5 of the
Real Property Tax Law (corrections of errors).

Section two provides that Chapter 458 of the Laws of 2014 (establishing
the Disputed Assessment Fund) would apply only to real property taxes
and other amounts levied on the County's 2016-2017 and 2017-2018 tax
rolls, and the charges collected in connection with such tax rolls shall
be accounted for separately from amounts collected on subsequent tax
rolls.

Section three provides that if any portion of this act is found invalid,
the remainder shall not be affected.

Section four provides the effective date.

 
JUSTIFICATION:

The Disputed Assessment Fund has proven beneficial in Nassau County.
The provisions of this bill would further its original purpose, and at
the same time address some of the complexities and limitations in the
legislation that have become apparent since its inception. This bill
would replace the current system with a more comprehensive flexible
approach.

 
LEGISLATIVE HISTORY:

New bill.

 
FISCAL IMPLICATIONS:
This legislation will have no fiscal impact on the State.

 
EFFECTIVE DATE:
This act will take effect immediately.

2017-S8963 - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   8963
 
                             I N  S E N A T E
 
                               June 7, 2018
                                ___________
 
 Introduced  by COMMITTEE ON RULES -- read twice and ordered printed, and
   when printed to be committed to the Committee on Rules
 
 AN ACT to amend the Nassau county administrative code,  in  relation  to
   the  administration  of  real  property tax refunds, cancellations and
   credits in Nassau county on class four real property
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section  1. Section 6-41.0 of chapter 272 of the laws of 1939, consti-
 tuting the Nassau county administrative code, as added by chapter 458 of
 the laws of 2014, is amended to read as follows:
   § 6-41.0 [Levy and extension  of  taxes;  class  four  real  property.
 Notwithstanding  any  provision  of  law  to  the contrary, in a special
 assessing unit which is not a city, all  real  property  taxes  on  real
 property  classified as class four under section eighteen hundred two of
 the real property tax law on the final assessment roll shall  be  levied
 and extended in the following manner:
   a.  Such taxes shall be levied and extended on each property's assess-
 ment on the final assessment roll except as provided  in  this  section.
 Where  a  timely proceeding under title one of article seven of the real
 property tax law has been initiated the assessed value upon which  taxes
 are  levied and extended shall be the assessment claimed on the petition
 initiating such timely proceeding; provided  however,  that  where  such
 timely petition claims a reduction greater than ten percent of a proper-
 ty's  assessment  on the final assessment roll taxes shall be levied and
 extended on the tax roll equal to  ninety  percent  of  such  property's
 assessment  on  the  final assessment roll unless the assessor in his or
 her discretion based on reasonable evidence determines that it is in the
 best interest of the county to levy and extend taxes based on a  claimed
 reduction  greater  than ten percent such that taxes shall be levied and
 extended based on such reduced assessment.
   b. Each property where taxes are levied  and  extended  based  on  the
 assessment  contained  in  a  petition  pursuant to title one of article
 seven of the real property tax law as provided for in subdivision  a  of
 this  section  shall  be  responsible  for  paying a disputed assessment

  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets

                       [ ] is old law to be omitted.
                                                            LBD16208-01-8

 S. 8963                             2

 charge.  The amount of such disputed assessment charge shall  be  deter-
 mined  notwithstanding any provision of law to the contrary by subtract-
 ing the assessment on the tax roll upon  which  taxes  were  levied  and
 extended  from  the  property's  assessment on the final assessment roll
 with the difference then multiplied by the  tax  rates  applied  to  the
 assessment  on  the  tax roll upon which taxes were levied and extended.
 Such disputed assessment  charge  shall  be  calculated,  collected  and
 administered in the same manner as Nassau county real property taxes.
   c.  The  disputed assessment charge shall appear as a separate item on
 the bill submitted to property owners by each  receiver  of  taxes.  The
 revenues  from  such  charges  shall be placed in a special revenue fund
 hereby established as the disputed assessment fund which shall be  main-
 tained  and  administered  by the Nassau county treasurer. The monies in
 such fund shall be used  solely  for  the  purposes  specified  in  this
 section.
   d.  Refunds  of real property taxes on class four properties resulting
 from a settlement or final order from a count of competent  jurisdiction
 on a petition pursuant to title one of article seven of the real proper-
 ty  tax  law  or a determination or stipulation by the assessment review
 commission shall be paid from the disputed assessment fund.
   e. Any monies paid into the disputed assessment fund with respect to a
 property remaining after proceedings under title one of article seven of
 the real property tax law have been settled or otherwise finally  deter-
 mined  by  a  court  of  competent jurisdiction or the assessment review
 commission shall be distributed pro rata to the county and the  applica-
 ble school district, town and special districts.
   f.  The levy and extension of taxes based on the petition initiating a
 timely proceeding as provided in subdivision a of this section shall not
 affect the application of any other provision of law except as expressly
 provided in this section.] DISPUTED ASSESSMENT  FUND.    NOTWITHSTANDING
 THE  PROVISIONS OF SECTION EIGHTEEN HUNDRED THREE-B OF THE REAL PROPERTY
 TAX LAW OR ANY OTHER LAW TO THE CONTRARY EXCEPT  AS  EXPRESSLY  PROVIDED
 HEREIN:
   A. THE COUNTY OF NASSAU SHALL LEVY CHARGES ANNUALLY ON CLASS FOUR REAL
 PROPERTY AS DEFINED IN SECTION EIGHTEEN HUNDRED TWO OF THE REAL PROPERTY
 TAX  LAW  TO  FUND  THE PAYMENT OF REFUNDS, CANCELLATIONS AND CREDITS OF
 PROPERTY TAXES AND OTHER LEVIES ON PROPERTIES WITHIN SUCH CLASS  IN  THE
 ENSUING FISCAL YEAR IN THE MANNER PROVIDED IN THIS SECTION.
   B.  SUCH  CHARGES  SHALL BE CALCULATED, LEVIED, COLLECTED AND ADMINIS-
 TERED IN THE SAME MANNER AS NASSAU COUNTY REAL PROPERTY TAXES, EXCEPT AS
 OTHERWISE PROVIDED IN THIS SECTION.
   C. THE AMOUNT OF SUCH LEVY SHALL BE NOT MORE THAN TEN PERCENT OF CLASS
 FOUR LEVIES ON THE COUNTY TAX ROLL FOR COUNTY,  TOWN,  SPECIAL  DISTRICT
 AND SCHOOL DISTRICT PROPERTY TAXES AND OTHER LEVIES.
   D.  SUCH  LEVIES  SHALL APPEAR AS A SEPARATE ITEM ON THE ANNUAL COUNTY
 TAX BILL SUBMITTED TO PROPERTY OWNERS BY EACH  RECEIVER  OF  TAXES.  THE
 AMOUNTS  FROM  SUCH  LEVIES  SHALL  BE  PLACED IN A SEPARATE FUND HEREBY
 ESTABLISHED AS THE DISPUTED ASSESSMENT FUND WHICH  SHALL  BE  MAINTAINED
 AND ADMINISTERED BY THE NASSAU COUNTY TREASURER; PROVIDED, HOWEVER, THAT
 NOTHING  IN  THIS  SECTION SHALL PREVENT THE COUNTY FROM PAYING INTO THE
 DISPUTED ASSESSMENT FUND MONIES FROM OTHER  FUNDS  OR  SOURCES  FOR  THE
 PURPOSES  SPECIFIED  IN  THIS SECTION. THE MONIES COLLECTED IN SUCH FUND
 SHALL BE USED SOLELY FOR THE PURPOSES  SPECIFIED  IN  THIS  SECTION  AND
 SHALL NOT BE DEEMED COUNTY REVENUES.
   E. REFUNDS, CANCELLATIONS AND CREDITS OF REAL PROPERTY TAXES AND OTHER
 LEVIES  ON CLASS FOUR REAL PROPERTY RESULTING FROM A SETTLEMENT OR FINAL

 S. 8963                             3
 
 ORDER FROM A COURT OF COMPETENT JURISDICTION OR A DETERMINATION OR STIP-
 ULATION BY THE ASSESSMENT REVIEW  COMMISSION  SHALL  BE  PAID  FROM  THE
 DISPUTED  ASSESSMENT FUND; PROVIDED, HOWEVER, MONIES PAID FROM SUCH FUND
 SHALL  NOT BE DEEMED COUNTY EXPENDITURES.  NOTHING IN THIS SECTION SHALL
 PREVENT THE COUNTY FROM FUNDING THE COSTS OF ANY REFUNDS,  CANCELLATIONS
 AND  CREDITS OF REAL PROPERTY TAXES AND OTHER LEVIES FROM OTHER FUNDS OR
 SOURCES.
   F. THE PROVISIONS OF THIS SECTION SHALL NOT AFFECT THE APPLICATION  OF
 TITLE  THREE  OF  ARTICLE FIVE OF THE REAL PROPERTY TAX LAW OR ANY OTHER
 PROVISION OF LAW EXCEPT AS EXPRESSLY PROVIDED IN THIS SECTION.
   § 2. Chapter 458 of the laws of 2014 shall apply only to real property
 taxes and other amounts levied on the 2016-2017 and 2017-2018 tax rolls,
 and the charges collected in connection with such  tax  rolls  shall  be
 accounted for separately from amounts collected on subsequent tax rolls.
   §  3. Severability. If any provision of this act or if any application
 thereof to any person or circumstances is held invalid, the remainder of
 this act and the application of  the  provision  to  other  persons  and
 circumstances shall not be affected thereby.
   § 4. This act shall take effect immediately.

2017-S8963A (ACTIVE) - Details

Law Section:: Nassau County Administrative Code
Laws Affected:: Amd §6-41.0, Chap 272 of 1939

2017-S8963A (ACTIVE) - Summary

Relates to the administration of real property tax refunds and credits in Nassau county on class four property.

2017-S8963A (ACTIVE) - Sponsor Memo

                                
 
BILL NUMBER: S8963A

SPONSOR: RULES
 
TITLE OF BILL:  An act to amend the Nassau county administrative code,
in relation to the administration of real property tax refunds, cancel-
lations and credits in Nassau county on class four real property

 
PURPOSE:

Provides for the administration of real property tax refunds, cancella-
tions and credits in Nassau County on class four real property.

 
SUMMARY OF PROVISIONS:

Section one amends § 6-41.0 of the Nassau County Administrative Code to
provide for the administration of the Disputed Assessment Fund on class
four real property.

Nassau County will be required to levy charges annually on class four
real property (as defined in the Real Property Tax Law) to fund the
payment of refunds, cancellations and credits of property taxes and

other levies within such class for the ensuing fiscal year. The amount
of such levy would be not more than ten percent of class four levies on
the county tax roll for county, town, special district and school
district property taxes and other levies. The bill also clarifies that
monies collected for the fund would not be deemed County revenues and
payments therefrom would not be deemed County expenditures.

The bill would not affect the application of Title 3 of Article 5 of the
Real Property Tax Law (corrections of errors).

Section two provides that Chapter 458 of the Laws of 2014 (establishing
the Disputed Assessment Fund) would apply only to real property taxes
and other amounts levied on the County's 2016-2017 and 2017-2018 tax
rolls, and the charges collected in connection with such tax rolls shall
be accounted for separately from amounts collected on subsequent tax
rolls.

Section three provides that if any portion of this act is found invalid,
the remainder shall not be affected.

Section four provides the effective date.

 
JUSTIFICATION:

The Disputed Assessment Fund has proven beneficial in Nassau County.
The provisions of this bill would further its original purpose, and at
the same time address some of the complexities and limitations in the
legislation that have become apparent since its inception. This bill
would replace the current system with a more comprehensive flexible
approach.

 
LEGISLATIVE HISTORY:

New bill.

 
FISCAL IMPLICATIONS:

This legislation will have no fiscal impact on the State.
 
EFFECTIVE DATE:
This act will take effect immediately.

2017-S8963A (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  8963--A
 
                             I N  S E N A T E
 
                               June 7, 2018
                                ___________
 
 Introduced  by COMMITTEE ON RULES -- read twice and ordered printed, and
   when printed to be committed to the Committee on  Rules  --  committee
   discharged, bill amended, ordered reprinted as amended and recommitted
   to said committee
 
 AN  ACT  to  amend the Nassau county administrative code, in relation to
   the administration of real property  tax  refunds,  cancellations  and
   credits in Nassau county on class four real property
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Section 6-41.0 of chapter 272 of the laws of 1939,  consti-
 tuting  the Nassau county administrative code is renumbered 6-42.1 and a
 new subdivision g is added to read as follows:
   G. THIS SECTION SHALL APPLY ONLY TO  REAL  PROPERTY  TAXES  AND  OTHER
 AMOUNTS LEVIED ON THE 2016-2017 AND 2017-2018 TAX ROLLS, AND THE CHARGES
 COLLECTED IN CONNECTION WITH SUCH TAX ROLLS SHALL BE ACCOUNTED FOR SEPA-
 RATELY FROM AMOUNTS COLLECTED ON SUBSEQUENT TAX ROLLS.
   §  2.  Chapter 272 of the laws of 1939, constituting the Nassau county
 administrative code is amended by adding a new section 6-42.2 to read as
 follows:
   § 6-42.2 DISPUTED ASSESSMENT FUND.  NOTWITHSTANDING THE PROVISIONS  OF
 SECTION  EIGHTEEN  HUNDRED  THREE-B  OF THE REAL PROPERTY TAX LAW OR ANY
 OTHER LAW TO THE CONTRARY EXCEPT AS EXPRESSLY PROVIDED HEREIN:
   A. THE COUNTY OF NASSAU SHALL LEVY CHARGES ANNUALLY ON CLASS FOUR REAL
 PROPERTY AS DEFINED IN SECTION EIGHTEEN HUNDRED TWO OF THE REAL PROPERTY
 TAX LAW TO FUND THE PAYMENT OF REFUNDS,  CANCELLATIONS  AND  CREDITS  OF
 PROPERTY  TAXES  AND OTHER LEVIES ON PROPERTIES WITHIN SUCH CLASS IN THE
 ENSUING FISCAL YEAR IN THE MANNER PROVIDED IN THIS SECTION.
   B. SUCH CHARGES SHALL BE CALCULATED, LEVIED,  COLLECTED  AND  ADMINIS-
 TERED IN THE SAME MANNER AS NASSAU COUNTY REAL PROPERTY TAXES, EXCEPT AS
 OTHERWISE PROVIDED IN THIS SECTION.
   C. THE AMOUNT OF SUCH LEVY SHALL BE NOT MORE THAN TEN PERCENT OF CLASS
 FOUR  LEVIES  ON  THE COUNTY TAX ROLL FOR COUNTY, TOWN, SPECIAL DISTRICT
 AND SCHOOL DISTRICT PROPERTY TAXES AND OTHER LEVIES.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.

                                                            LBD16208-03-8

 S. 8963--A                          2
 
   D. SUCH LEVIES SHALL APPEAR AS A SEPARATE ITEM ON  THE  ANNUAL  COUNTY
 TAX  BILL  SUBMITTED  TO  PROPERTY OWNERS BY EACH RECEIVER OF TAXES. THE
 AMOUNTS FROM SUCH LEVIES SHALL BE  PLACED  IN  A  SEPARATE  FUND  HEREBY
 ESTABLISHED  AS  THE  DISPUTED ASSESSMENT FUND WHICH SHALL BE MAINTAINED
 AND ADMINISTERED BY THE NASSAU COUNTY TREASURER; PROVIDED, HOWEVER, THAT
 NOTHING  HEREIN  SHALL  PREVENT THE COUNTY FROM PAYING INTO THE DISPUTED
 ASSESSMENT FUND MONIES FROM OTHER FUNDS  OR  SOURCES  FOR  THE  PURPOSES
 SPECIFIED  IN  THIS  SECTION. THE MONIES COLLECTED IN SUCH FUND SHALL BE
 USED SOLELY FOR THE PURPOSES SPECIFIED IN THIS SECTION AND SHALL NOT  BE
 DEEMED COUNTY REVENUES.
   E. REFUNDS, CANCELLATIONS AND CREDITS OF REAL PROPERTY TAXES AND OTHER
 LEVIES  ON CLASS FOUR REAL PROPERTY RESULTING FROM A SETTLEMENT OR FINAL
 ORDER FROM A COURT OF COMPETENT JURISDICTION OR A DETERMINATION OR STIP-
 ULATION BY THE ASSESSMENT REVIEW  COMMISSION  SHALL  BE  PAID  FROM  THE
 DISPUTED  ASSESSMENT FUND; PROVIDED, HOWEVER, MONIES PAID FROM SUCH FUND
 SHALL NOT BE DEEMED COUNTY EXPENDITURES.  NOTHING HEREIN  SHALL  PREVENT
 THE  COUNTY  FROM  FUNDING  THE  COSTS OF ANY REFUNDS, CANCELLATIONS AND
 CREDITS OF REAL PROPERTY TAXES AND OTHER  LEVIES  FROM  OTHER  FUNDS  OR
 SOURCES.
   F.  THE PROVISIONS OF THIS SECTION SHALL NOT AFFECT THE APPLICATION OF
 TITLE THREE OF ARTICLE FIVE OF THE REAL PROPERTY TAX LAW  OR  ANY  OTHER
 PROVISION OF LAW EXCEPT AS EXPRESSLY PROVIDED IN THIS SECTION.
   G.  THIS  SECTION  SHALL  NOT  APPLY  TO REAL PROPERTY TAXES AND OTHER
 AMOUNTS LEVIED ON THE 2016-2017 AND 2017-2018 TAX ROLLS, AND THE CHARGES
 COLLECTED IN CONNECTION WITH SUCH TAX ROLLS SHALL BE ACCOUNTED FOR SEPA-
 RATELY FROM AMOUNTS COLLECTED ON SUBSEQUENT TAX ROLLS.
   § 3. Severability. If any provision of this act or if any  application
 thereof to any person or circumstances is held invalid, the remainder of
 this  act  and  the  application  of  the provision to other persons and
 circumstances shall not be affected thereby.
   § 4. This act shall take effect immediately.

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