NY State Senate Bill S4243A

Archive: Last Bill Status - Passed Senate

Introduced
In Committee
On Floor Calendar
- Passed Senate
- Passed Assembly
Delivered to Governor
Signed/Vetoed by Governor

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Actions

view actions (18)

	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Apr 27, 2022	referred to education delivered to assembly passed senate
Mar 14, 2022	advanced to third reading
Mar 10, 2022	2nd report cal.
Mar 09, 2022	1st report cal.671
Jan 05, 2022	referred to education returned to senate died in assembly
Jun 01, 2021	referred to education delivered to assembly passed senate
May 19, 2021	advanced to third reading
May 12, 2021	2nd report cal.
May 11, 2021	1st report cal.996
Apr 05, 2021	print number 4243a
Apr 05, 2021	amend (t) and recommit to education
Feb 03, 2021	referred to education

Votes

view votes

Apr 27, 2022 - floor Vote

S4243A

floor

Aye

Nay

Absent

Excused

Abstained

Mar 9, 2022 - Education committee Vote

S4243A

committee

Aye

Nay

Aye with Reservations

Absent

Excused

Abstained

Jun 1, 2021 - floor Vote

S4243A

floor

Aye

Nay

Absent

Excused

Abstained

May 11, 2021 - Education committee Vote

S4243A

committee

Aye

Nay

Aye with Reservations

Absent

Excused

Abstained

Bill Amendments

Original

A (Active)

Original

A (Active)

Co-Sponsors

S4243 - Details

Current Committee:: Assembly Education
Law Section:: Education Law
Laws Affected:: Add §3654, Ed L

S4243 - Summary

Establishes the Long Island power plant tax assessment challenge reserve fund to reserve against, lessen or prevent increases in the school district's real property tax levy and/or tax rate resulting from decreases in revenue or taxes or a significant shift in tax liability due to a tax certiorari settlement or judgment; defines terms; makes related provisions.

S4243 - Sponsor Memo

 
BILL NUMBER: S4243

SPONSOR: GAUGHRAN
 
TITLE OF BILL:

An act to amend the education law, in relation to establishing the tax
certiorari stabilization reserve fund

 
PURPOSE:

To allow school districts to establish tax certiorari stabilization
funds.

 
SUMMARY OF PROVISIONS:

Section One provides that school districts may establish tax certiorari
stabilization reserve funds in order to reserve against or lessen or
prevent increases in the school district's real property tax levy and/or
tax rate resulting from decreases in revenue or taxes or a significant
shift in tax liability due to a tax certiorari settlement or judgment.
The establishment of such fund would need to be approved on the consent

of the majority of the voters present at either a special district meet-
ing or at the annual district meeting.

Section Two is the effective date.

 
JUSTIFICATION:

Tax certiorari challenges present a significant obstacle for our local
governments and school districts in their ability to remain fiscally
stable. When faced with a tax certiorari challenge, these entities must
decide whether to negotiate a settlement and suffer potentially large
losses in revenue, or to progress with costly legal proceedings. Adverse
judgments of this magnitude could have a crippling on taxpayers. Towns
and districts could be forced to cut services and programs that are so
desperately needed by residents and our children, respectively. Allowing
school districts the ability to plan for such challenges will protect
taxpayers. This bill will help decrease the impact of such settlements
or adverse judgments if and when they arise.

 
LEGISLATIVE HISTORY:

New Bill.

 
FISCAL IMPLICATIONS:

None to the State.

 
EFFECTIVE DATE:
Immediately

S4243 - Bill Text download pdf

 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   4243
 
                        2021-2022 Regular Sessions
 
                             I N  S E N A T E
 
                             February 3, 2021
                                ___________
 
 Introduced  by Sens. GAUGHRAN, KAMINSKY -- read twice and ordered print-
   ed, and when printed to be committed to the Committee on Education
 
 AN ACT to amend the education law, in relation to establishing  the  tax
   certiorari stabilization reserve fund
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. The education law is amended by adding a new  section  3654
 to read as follows:
   §  3654. TAX CERTIORARI STABILIZATION RESERVE FUND. 1. DEFINITIONS. AS
 USED IN THIS SECTION:
   (A) "BOARD OF EDUCATION" OR "BOARD" SHALL MEAN THE BOARD OF  EDUCATION
 OF ANY SCHOOL DISTRICT THAT REASONABLY ANTICIPATES AN ADVERSE IMPACT  OR
 IS IMPACTED BY A TAX CERTIORARI ACTION;
   (B)   "TAX CERTIORARI STABILIZATION RESERVE FUND" OR "FUND" SHALL MEAN
 THE TAX CERTIORARI STABILIZATION RESERVE FUND  ESTABLISHED  PURSUANT  TO
 THIS SECTION; AND
   (C)   "SCHOOL   DISTRICT"   OR   "DISTRICT"   SHALL  MEAN  ANY  SCHOOL
 DISTRICT THAT REASONABLY ANTICIPATES AN ADVERSE IMPACT OR IS IMPACTED BY
 A TAX CERTIORARI ACTION.
   2.   THE  BOARD  OF  EDUCATION IS HEREBY AUTHORIZED TO ESTABLISH A TAX
 CERTIORARI STABILIZATION RESERVE FUND TO RESERVE AGAINST, OR  LESSEN  OR
 PREVENT  INCREASES    IN  THE  SCHOOL  DISTRICT'S REAL PROPERTY TAX LEVY
 AND/OR TAX RATE RESULTING FROM  DECREASES  IN  REVENUE  OR  TAXES  OR  A
 SIGNIFICANT SHIFT IN TAX LIABILITY DUE TO A TAX CERTIORARI SETTLEMENT OR
 JUDGMENT  PROVIDED,  HOWEVER,  THAT  NO  SUCH  FUND SHALL BE ESTABLISHED
 UNLESS APPROVED BY A MAJORITY VOTE OF THE VOTERS PRESENT AND VOTING ON A
 SEPARATE   BALLOT PROPOSITION THEREFOR   AT EITHER  A  SPECIAL  DISTRICT
 MEETING WHICH THE BOARD OF EDUCATION MAY CALL FOR SUCH PURPOSE OR AT THE
 ANNUAL   DISTRICT MEETING  AND ELECTION,  TO BE NOTICED AND CONDUCTED IN
 EITHER CASE IN ACCORDANCE WITH ARTICLE FORTY-ONE OF THIS  CHAPTER.  SUCH
 SEPARATE PROPOSITION  SHALL  SET FORTH  THE MAXIMUM ALLOWABLE BALANCE TO
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.

                                                            LBD08722-03-1

 S. 4243                             2
 
 BE  DEPOSITED AND HELD IN THE TAX CERTIORARI STABILIZATION RESERVE FUND.
 MONEYS SHALL BE  PAID  INTO  AND WITHDRAWN FROM THE FUND  AND  THE  FUND
 SHALL BE ADMINISTERED AS FOLLOWS:
   (A)  THE  BOARD  OF EDUCATION IS HEREBY AUTHORIZED TO RECEIVE PAYMENTS
 INTO ITS TAX CERTIORARI STABILIZATION RESERVE FUND  FROM  ANY  AVAILABLE
 FUNDS  OR  SOURCES  OF  REVENUE,  INCLUDING ANY SURPLUS FROM AN EXISTING
 RESERVE FUND.
   (B)  MONEYS  MAY  BE  WITHDRAWN FROM THE TAX CERTIORARI  STABILIZATION
 RESERVE  FUND  BY  RESOLUTION  OF  THE  BOARD FOR ANY FISCAL YEAR, TO BE
 EXPENDED FOR ANY  LAWFUL PURPOSE, TO  LESSEN   OR PREVENT  INCREASES  IN
 THE  DISTRICT'S TAX LEVY. WITHDRAWALS FROM THE FUND SHALL  BE  DISCLOSED
 IN  A  MANNER  CONSISTENT  WITH  THE REQUIRED  DISCLOSURES  OF   SIMILAR
 RESERVE   FUNDS HELD BY THE DISTRICT, INCLUDING  DISCLOSURES REQUIRED BY
 THE PROPERTY TAX REPORT CARD PREPARED BY THE DISTRICT PURSUANT TO    THE
 PROVISIONS    OF   SUBDIVISION   SEVEN   OF SECTION   SEVENTEEN  HUNDRED
 SIXTEEN  OF  THIS CHAPTER.
   § 2. This act shall take effect immediately.

Co-Sponsors

S4243A (ACTIVE) - Details

Current Committee:: Assembly Education
Law Section:: Education Law
Laws Affected:: Add §3654, Ed L

S4243A (ACTIVE) - Summary

S4243A (ACTIVE) - Sponsor Memo

 
BILL NUMBER: S4243A

SPONSOR: GAUGHRAN
 
TITLE OF BILL:

An act to amend the education law, in relation to establishing the Long
Island power plant tax assessment challenge reserve fund

 
PURPOSE:

To allow specified school districts to establish tax certiorari stabili-
zation funds.

 
SUMMARY OF PROVISIONS:

Section One provides that the Northport-East Northport Union Free School
District, the North Shore Central School District, the Oceanside Union
Free School District, or the Island Park Union Free School District may
establish a tax assessment challenge reserve fund in order to reserve
against, lessen, or prevent increases in the school district's real
property tax levy and/or tax rate resulting from decreases in revenue or

taxes or a significant shift in tax liability due to a tax certiorari
settlement or judgment. The establishment of such fund would need to be
approved on the consent of the majority of the voters present at either
a special district meeting or at the annual district meeting.

Section Two is the effective date.

 
JUSTIFICATION:

Tax certiorari challenges present a significant obstacle for our local
governments and school districts in their ability to remain fiscally
stable. When faced with a tax certiorari challenge, these entities must
decide whether to negotiate a settlement and suffer potentially large
losses in revenue, or to progress with costly legal proceedings. Adverse
judgments of this magnitude could have a crippling on taxpayers. Towns
and districts could be forced to cut services and programs that are so
desperately needed by residents and our children, respectively. Allowing
school districts the ability to plan for such challenges will protect
taxpayers. This bill will help decrease the impact of such settlements
or adverse judgments if, and when, they arise.

 
LEGISLATIVE HISTORY:

New Bill.

 
FISCAL IMPLICATIONS:

None to the State.

 
EFFECTIVE DATE:
Immediately

S4243A (ACTIVE) - Bill Text download pdf

 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  4243--A
 
                        2021-2022 Regular Sessions
 
                             I N  S E N A T E
 
                             February 3, 2021
                                ___________
 
 Introduced by Sens. GAUGHRAN, KAMINSKY, COMRIE -- read twice and ordered
   printed,  and  when printed to be committed to the Committee on Educa-
   tion -- committee  discharged,  bill  amended,  ordered  reprinted  as
   amended and recommitted to said committee
 
 AN  ACT to amend the education law, in relation to establishing the Long
   Island power plant tax assessment challenge reserve fund
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section  1.  The education law is amended by adding a new section 3654
 to read as follows:
   § 3654. LONG ISLAND POWER PLANT TAX ASSESSMENT CHALLENGE RESERVE FUND.
 1. DEFINITIONS. AS USED IN THIS SECTION:
   (A) "BOARD OF EDUCATION" OR "BOARD" SHALL MEAN THE BOARD OF  EDUCATION
 OF THE NORTHPORT-EAST NORTHPORT UNION FREE SCHOOL  DISTRICT,  THE  NORTH
 SHORE CENTRAL SCHOOL DISTRICT, THE OCEANSIDE UNION FREE SCHOOL DISTRICT,
 OR THE ISLAND PARK UNION FREE SCHOOL DISTRICT.
   (B)    "LONG ISLAND POWER PLANT TAX ASSESSMENT CHALLENGE RESERVE FUND"
 OR "FUND" SHALL MEAN THE LONG ISLAND POWER PLANT  TAX  ASSESSMENT  CHAL-
 LENGE RESERVE FUND  ESTABLISHED  PURSUANT  TO THIS SECTION; AND
   (C)  "SCHOOL  DISTRICT"  OR  "DISTRICT"  SHALL MEAN THE NORTHPORT-EAST
 NORTHPORT  UNION  FREE  SCHOOL  DISTRICT, THE NORTH SHORE CENTRAL SCHOOL
 DISTRICT, THE OCEANSIDE UNION FREE SCHOOL DISTRICT, OR THE  ISLAND  PARK
 UNION FREE SCHOOL DISTRICT.
   2.  THE  BOARD  OF  EDUCATION IS HEREBY AUTHORIZED TO ESTABLISH A LONG
 ISLAND POWER PLANT TAX ASSESSMENT  CHALLENGE  RESERVE  FUND  TO  RESERVE
 AGAINST,  OR  LESSEN OR PREVENT INCREASES  IN THE SCHOOL DISTRICT'S REAL
 PROPERTY TAX LEVY AND/OR TAX RATE RESULTING FROM DECREASES IN REVENUE OR
 TAXES OR A SIGNIFICANT SHIFT IN TAX LIABILITY DUE TO  A  TAX  CERTIORARI
 SETTLEMENT  OR  JUDGMENT  PROVIDED,  HOWEVER, THAT NO SUCH FUND SHALL BE
 ESTABLISHED UNLESS APPROVED BY A MAJORITY VOTE OF THE VOTERS PRESENT AND
 VOTING ON A SEPARATE BALLOT PROPOSITION THEREFOR  AT  EITHER  A  SPECIAL
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.

                                                            LBD08722-07-1

 S. 4243--A                          2
 
 DISTRICT  MEETING WHICH THE BOARD OF EDUCATION MAY CALL FOR SUCH PURPOSE
 OR AT THE ANNUAL DISTRICT  MEETING  AND  ELECTION,  TO  BE  NOTICED  AND
 CONDUCTED  IN  EITHER  CASE IN ACCORDANCE WITH ARTICLE FORTY-ONE OF THIS
 CHAPTER. SUCH SEPARATE PROPOSITION SHALL SET FORTH THE MAXIMUM ALLOWABLE
 BALANCE  TO  BE  DEPOSITED  AND  HELD IN THE LONG ISLAND POWER PLANT TAX
 ASSESSMENT CHALLENGE RESERVE FUND. MONEYS SHALL BE PAID INTO  AND  WITH-
 DRAWN FROM THE FUND AND THE FUND SHALL BE ADMINISTERED AS FOLLOWS:
   (A)  THE  BOARD  OF EDUCATION IS HEREBY AUTHORIZED TO RECEIVE PAYMENTS
 INTO  ITS  LONG ISLAND POWER PLANT TAX ASSESSMENT CHALLENGE RESERVE FUND
 FROM  ANY  AVAILABLE FUNDS OR SOURCES OF REVENUE, INCLUDING ANY  SURPLUS
 FROM AN EXISTING RESERVE FUND.
   (B)   MONEYS   MAY  BE  WITHDRAWN FROM THE LONG ISLAND POWER PLANT TAX
 ASSESSMENT CHALLENGE RESERVE FUND BY RESOLUTION OF  THE  BOARD  FOR  ANY
 FISCAL  YEAR,  TO  BE  EXPENDED FOR ANY   LAWFUL PURPOSE, TO  LESSEN  OR
 PREVENT INCREASES IN THE DISTRICT'S TAX LEVY. WITHDRAWALS FROM THE  FUND
 SHALL   BE   DISCLOSED   IN   A   MANNER  CONSISTENT  WITH  THE REQUIRED
 DISCLOSURES  OF  SIMILAR  RESERVE  FUNDS HELD BY THE DISTRICT, INCLUDING
 DISCLOSURES REQUIRED BY THE PROPERTY TAX REPORT  CARD  PREPARED  BY  THE
 DISTRICT  PURSUANT TO   THE   PROVISIONS   OF   SUBDIVISION   SEVEN   OF
 SECTION  SEVENTEEN  HUNDRED  SIXTEEN  OF  THIS CHAPTER.
   § 2. This act shall take effect immediately.

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The New York State Senate

senate Bill S4243A

Sponsored By

Archive: Last Bill Status - Passed Senate

Your Voice

Actions

Votes

Apr 27, 2022 - floor Vote

Floor Vote: Apr 27, 2022

Mar 9, 2022 - Education committee Vote

Education Committee Vote: Mar 9, 2022

Jun 1, 2021 - floor Vote

Floor Vote: Jun 1, 2021

May 11, 2021 - Education committee Vote

Education Committee Vote: May 11, 2021

Bill Amendments

Co-Sponsors

S4243 - Details

S4243 - Summary

S4243 - Sponsor Memo

S4243 - Bill Text download pdf

Co-Sponsors

S4243A (ACTIVE) - Details

S4243A (ACTIVE) - Summary

S4243A (ACTIVE) - Sponsor Memo

S4243A (ACTIVE) - Bill Text download pdf

Comments

senate Bill S4243A

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Sponsored By

James Gaughran

Archive: Last Bill Status - Passed Senate

Your Voice

Actions

Votes

Apr 27, 2022 - floor Vote

Floor Vote: Apr 27, 2022

Mar 9, 2022 - Education committee Vote

Education Committee Vote: Mar 9, 2022

Jun 1, 2021 - floor Vote

Floor Vote: Jun 1, 2021

May 11, 2021 - Education committee Vote

Education Committee Vote: May 11, 2021

Bill Amendments

Co-Sponsors

Todd Kaminsky

Leroy Comrie

S4243 - Details

S4243 - Summary

S4243 - Sponsor Memo

S4243 - Bill Text download pdf

Co-Sponsors

Todd Kaminsky

Leroy Comrie

S4243A (ACTIVE) - Details

S4243A (ACTIVE) - Summary

S4243A (ACTIVE) - Sponsor Memo

S4243A (ACTIVE) - Bill Text download pdf

Comments