NY State Senate Bill 2023-S2257

Senate Bill S2257

2023-2024 Legislative Session

Sets forth the manner by which an owner of real property in the town of Southampton which is bisected by a school district boundary shall pay school taxes

download bill text pdf

Archive: Last Bill Status - In Senate Committee Judiciary 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

View Actions

	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jan 03, 2024	referred to judiciary
Jan 19, 2023	referred to judiciary

2023-S2257 (ACTIVE) - Details

See Assembly Version of this Bill:: A4321
Current Committee:: Senate Judiciary
Law Section:: Real Property Tax Law
Laws Affected:: Add §571, RPT L
Versions Introduced in Other Legislative Sessions:: 2009-2010: S1622, A4293
2011-2012: S826, A520
2013-2014: S768, A72
2015-2016: S314, A98
2017-2018: S1598, A936
2019-2020: S3728, A5521
2021-2022: S5012, A5622
2025-2026: S3307, A6098

2023-S2257 (ACTIVE) - Summary

Sets forth the manner by which an owner of real property in the town of Southampton, county of Suffolk, which is bisected by a school district boundary shall pay real property school taxes.

2023-S2257 (ACTIVE) - Sponsor Memo

                                 
BILL NUMBER: S2257

SPONSOR: PALUMBO
 
TITLE OF BILL:

An act to amend the real property tax law, in relation to the payment of
school taxes by owners of bisected real property in the town of South-
ampton, county of Suffolk

 
PURPOSE:

To set forth the manner by which an owner of real property in the town
of Southampton which is bisected by a school district boundary shall pay
school taxes.

 
SUMMARY OF PROVISIONS:

This bill amends the real property tax law by adding a new section 571
thereto to provide, notwithstanding any other provision of law, any
person who is an owner of real property located within the town of
Southampton, County of Suffolk which is bisected by a boundary separat-
ing two school districts and said property is the primary residence of

such owner, the ability to pay the total tax liability assessed to said
property to one of the school districts at the tax rate employed by such
school district as designated by the owner. The bill provides in the
event there are children residing in such primary residence, the owner
shall pay the taxes to the school district where the children attend
school.

Under the bill, any school district designated to receive school taxes
from the town, pursuant to this section, shall receive that share of the
real property taxes to which the school district is entitled based upon
the proration of the bisected real property.

The bill directs the Southampton town board to promulgate such rules and
regulations necessary to implement the Bill, including the manner and
form in which an owner of real property shall designate a school
district for the payment of taxes and the method by which a designated
school district shall remit payment to a non-designated school district.

 
JUSTIFICATION:

This bill addresses the situation where real property located in the
town of Southampton, County of Suffolk is bisected by two school
districts. The taxes imposed by each school district upon the real prop-
erty are billed proportionally. However, the taxpayer must pay two sepa-
rate tax bills. This bill affords the taxpayer the right to choose a
school district and pay one tax bill on his real property.

 
LEGISLATIVE HISTORY:

2022 S.5012/A.5622; 2020 S.3728/A.5521; 2017-18 S.1598/A.936; 2015-16
S.314/A.98; 2013- 14 S.768/A.72; 2011-12 5.826; 2009-10 S.1622; 5.471 8,
2007-08; S.1471, 2005-06; S.914-A, 2003-04; 5.5528

 
FISCAL IMPLICATIONS:

None

 
LOCAL FISCAL IMPLICATIONS:

None

 
EFFECTIVE DATE:
This act shall take effect immediately and shall apply to assessment
rolls prepared on the basis of taxable status dates occurring on or
after such date.

2023-S2257 (ACTIVE) - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   2257
 
                        2023-2024 Regular Sessions
 
                             I N  S E N A T E
 
                             January 19, 2023
                                ___________
 
 Introduced  by  Sen. PALUMBO -- read twice and ordered printed, and when
   printed to be committed to the Committee on Judiciary
 
 AN ACT to amend the real property tax law, in relation to the payment of
   school taxes by owners of bisected real property in the town of South-
   ampton, county of Suffolk

   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section  1.  The  real  property  tax  law  is amended by adding a new
 section 571 to read as follows:
   § 571. BISECTED REAL PROPERTY. 1. NOTWITHSTANDING ANY OTHER  PROVISION
 OF  LAW,  ANY PERSON WHO IS AN OWNER OF REAL PROPERTY LOCATED WITHIN THE
 TOWN OF SOUTHAMPTON, COUNTY OF SUFFOLK WHICH IS BISECTED BY  A  BOUNDARY
 SEPARATING  TWO SCHOOLS AND IS THE PRIMARY RESIDENCE OF SUCH OWNER SHALL
 PAY THE REAL PROPERTY SCHOOL TAX LIABILITY ASSESSED TO SUCH PROPERTY  TO
 ONE OF SUCH SCHOOL DISTRICTS AS DESIGNATED BY SUCH OWNER AT THE TAX RATE
 EMPLOYED  BY  SUCH  SCHOOL DISTRICT.   SUCH OWNER OF REAL PROPERTY SHALL
 DESIGNATE THE SCHOOL  DISTRICT  TO  WHICH  SUCH  TAXES  SHALL  BE  PAID,
 PROVIDED,  HOWEVER,  THAT  IF  THERE  ARE  ANY CHILDREN RESIDING IN SUCH
 PRIMARY RESIDENCE WHO ATTEND SCHOOL IN A SCHOOL DISTRICT WHOSE  BOUNDARY
 BISECTS  SUCH  PROPERTY,  SUCH  OWNER SHALL PAY SUCH TAXES TO THE SCHOOL
 DISTRICT WHERE SUCH CHILDREN ATTEND SCHOOL.
   2. EACH SCHOOL DISTRICT WHICH IS DESIGNATED TO  RECEIVE  SCHOOL  TAXES
 FROM  THE  TOWN  PURSUANT  TO THIS SECTION SHALL RECEIVE THE AMOUNT SUCH
 DISTRICT IS ENTITLED TO BASED UPON THE PRORATION OF  THE  BISECTED  REAL
 PROPERTY,  CALCULATED  AT THE TAX RATE EMPLOYED BY THE DESIGNATED SCHOOL
 DISTRICT.
   3. THE SOUTHAMPTON TOWN BOARD IS HEREBY  AUTHORIZED  AND  DIRECTED  TO
 PROMULGATE  RULES  AND REGULATIONS NECESSARY TO IMPLEMENT THE PROVISIONS
 OF THIS SECTION INCLUDING THE MANNER AND  FORM  IN  WHICH  AN  OWNER  OF
 BISECTED REAL PROPERTY SHALL DESIGNATE A SCHOOL DISTRICT FOR THE PAYMENT
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD03787-01-3
 S. 2257                             2

 
 OF  TAXES  AND  THE  METHOD BY WHICH THE TOWN OF SOUTHAMPTON SHALL REMIT
 PAYMENT TO SUCH DESIGNATED AND NON-DESIGNATED SCHOOL DISTRICTS.
   § 2. This act shall take effect immediately and shall apply to assess-
 ment rolls prepared on the basis of taxable status dates occurring on or
 after such date.

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