NY State Senate Bill 2019-S2953

Senate Bill S2953

2019-2020 Legislative Session

Relates to providing for the inclusion of sales tax revenue shared by a county with the school district in the STAR savings calculation

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
Jan 08, 2020	referred to local government
Jan 31, 2019	referred to local government

2019-S2953 (ACTIVE) - Details

Current Committee:: Senate Local Government
Law Section:: Real Property Tax Law
Laws Affected:: Amd §1306-a, RPT L
Versions Introduced in Other Legislative Sessions:: 2009-2010: S2641
2011-2012: S2338
2013-2014: S1430
2015-2016: S798
2017-2018: S3510

2019-S2953 (ACTIVE) - Summary

Provides for the inclusion of sales tax revenue shared by a county with the school district in the STAR savings calculation.

2019-S2953 (ACTIVE) - Sponsor Memo

                                
 
BILL NUMBER: S2953

SPONSOR: RANZENHOFER
 
TITLE OF BILL:

An act to amend the real property tax law, in relation to school tax
relief program (STAR) savings calculation

 
PURPOSE OF THE BILL:

To give equal STAR relief to homeowners who pay their school taxes in
part through sales tax revenue

 
SUMMARY OF SPECIFIC PROVISIONS:

This bill amends subdivision 2 of section 1306-a of the Real Property
Tax Law by adding a new section (b) which provides that STAR tax savings
shall be calculated to include any sales tax revenue shared by a county
with a school district. Any such sales tax revenue shall be added to
each residential tax parcel eligible for STAR exemption in its pro rata
percentage as an additional tax levy, prior to calculating the STAR tax

savings. The first sentence of existing subdivision 2 is lettered as (a)
and the second sentence in existing subdivision 2 is lettered as (c).

 
JUSTIFICATION:

There are currently five counties that share sales tax revenues with
their school districts. In effect, each resident is paying part of his
or her school taxes through sales taxes. Current STAR law considers only
the school taxes paid on the real property tax bill in calculating the
STAR rebate, unfairly reducing the STAR and Senior STAR rebates to resi-
dents in these counties. This bill would add the sales taxes paid to
school districts into the amount used to calculate the STAR savings.

 
PRIOR LEGISLATIVE HISTORY:

2017-18 - S.3510 -- INVESTIGATIONS
2015-16 - S.798-A - LOCAL GOV'T
2013-14 - S.1430-A - LOCAL GOV'T
2011-12 - S.2338-A -- LOCAL GOV'T
2009-10 - S.2641/A.4844 -- LOCAL GOV'T/Real Property
2007-08 - S.2333-A/A.6485-A -- FINANCE/Real Property Taxation

 
FISCAL IMPLICATIONS:

To be determined.

 
EFFECTIVE DATE:
This act shall take effect immediately and apply to real property taxes
levied for fiscal years commencing on AND AFTER January first of the
fiscal year next succeeding the date on which it shall have become law.

2019-S2953 (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   2953
 
                        2019-2020 Regular Sessions
 
                             I N  S E N A T E
 
                             January 31, 2019
                                ___________
 
 Introduced  by  Sen.  RANZENHOFER -- 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  school  tax
   relief program (STAR) savings calculation
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Subdivision 2 of section 1306-a of the  real  property  tax
 law,  as  amended  by  section  6 of part N of chapter 58 of the laws of
 2011, is amended to read as follows:
   2. Tax savings. (a)(i) The tax savings for each parcel  receiving  the
 exemption authorized by section four hundred twenty-five of this chapter
 shall  be computed by subtracting the amount actually levied against the
 parcel from the amount that would  have  been  levied  if  not  for  the
 exemption,  provided  however,  that  beginning  with  the  two thousand
 eleven-two thousand twelve school year, the tax  savings  applicable  to
 any "portion" (which as used herein shall mean that part of an assessing
 unit  located within a school district) shall not exceed the tax savings
 applicable to that portion in the prior school year  multiplied  by  one
 hundred  two percent, with the result rounded to the nearest dollar. The
 tax savings attributable to the basic and enhanced exemptions  shall  be
 calculated separately. It shall be the responsibility of the commission-
 er  to  calculate  tax savings limitations for purposes of this subdivi-
 sion.
   (ii) The tax savings applicable to a  portion  for  the  two  thousand
 ten-two  thousand  eleven school year shall be determined by multiplying
 the exempt amount applicable to the portion for the two thousand ten-two
 thousand eleven school year by the tax rate applicable  to  the  portion
 for  the two thousand ten-two thousand eleven school year, with separate
 calculations for the basic and enhanced exemptions.
   (iii) Where a school tax rate was changed in the midst  of  the  prior
 school  year,  an  annualized  school  tax  rate  shall be used for this

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

                                                            LBD01639-01-9

 S. 2953                             2
 
 purpose. The annualized tax rate for this purpose shall be determined by
 calculating the average of the tax rates  in  effect  at  various  times
 during  the school year, weighted according to the length of time during
 which they were respectively applicable.
   (b)  FOR PURPOSES OF THIS SUBDIVISION, TAX SAVINGS SHALL BE CALCULATED
 TO INCLUDE ANY SALES TAX REVENUE  SHARED  BY  A  COUNTY  WITH  A  SCHOOL
 DISTRICT.  SUCH  SALES  TAX  REVENUE  SHALL BE ADDED ON A PRO RATA BASIS
 EQUAL TO THE PERCENTAGE THAT EACH PARCEL RECEIVING AN  EXEMPTION  IS  TO
 THE ENTIRE TAX LEVY, AS AN ADDITIONAL TAX LEVY, PRIOR TO CALCULATING THE
 SAVINGS.
   (C) A statement shall then be placed on the tax bill for the parcel in
 substantially  the following form: "Your tax savings this year resulting
 from the New York state school tax relief (STAR) program is $_______."
   § 2. This act shall take effect immediately and shall  apply  to  real
 property  taxes  levied for fiscal years commencing on and after January
 first of the fiscal year next succeeding the date on which it shall have
 become a law.

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