Senate Bill S8963A

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

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Sponsored By

There are no sponsors of this bill.

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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Bill Amendments

2017-S8963 - Details

See Assembly Version of this Bill:
A11216
Law Section:
Nassau County Administrative Code
Laws Affected:
Amd §6-41.0, add §6-42.2, 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

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
              

2017-S8963A (ACTIVE) - Details

See Assembly Version of this Bill:
A11216
Law Section:
Nassau County Administrative Code
Laws Affected:
Amd §6-41.0, add §6-42.2, 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

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.
              

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