NY State Senate Bill 2023-S3508A

Senate Bill S3508A

2023-2024 Legislative Session

Directs the commissioner of taxation and finance to study and to make recommendations regarding the frequency of residents who are being assessed library taxes for more than one library

download bill text pdf

Current Bill Status - In Senate Committee Libraries 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 libraries
Apr 03, 2023	print number 3508a
Apr 03, 2023	amend and recommit to libraries
Jan 31, 2023	referred to libraries

Bill Amendments

Original

A (Active)

2023-S3508 - Details

See Assembly Version of this Bill:: A4530
Current Committee:: Senate Libraries
Law Section:: Education
Versions Introduced in Other Legislative Sessions:: 2017-2018: A11015
2019-2020: S5522, A7441
2021-2022: S7857, A9448

2023-S3508 - Summary

Directs the commissioner of taxation and finance to study the frequency of residents who are being assessed library taxes for more than one library and to make recommendations to address the double taxation of residents.

2023-S3508 - Sponsor Memo

                                 
BILL NUMBER: S3508

SPONSOR: SKOUFIS
 
TITLE OF BILL:

An act in relation to requiring the commissioner of taxation and finance
to study the frequency of residents who are being assessed library taxes
for more than one library and to make recommendations to prevent the
double taxation of residents; and providing for the repeal of such
provisions upon expiration thereof

 
PURPOSE:

To study the problem of double library taxation statewide and develop
recommendations to address it.

 
SUMMARY OF PROVISIONS:

Section 1: Requires the Commissioner of Taxation and Finance to conduct
a study of the frequency of residents who are being assessed library
taxes for more than one public library or association library. The study
must include:

-The estimated number of residents paying taxes for more than one public
library or association library and the amount they are paying in library
taxes;

-The estimated economic impact on public libraries and association
libraries that would result if residents were prohibited from being
assessed for more than one public library or association library; and

-Ways to minimize the economic impact upon public library or association
libraries resulting from the prohibition

Section 2: Requires the commissioner of taxation and finance to submit a
report to the governor, the temporary president of the senate, and
speaker of the assembly one year after the effective date of this act.

Section 3: Sets effective date.

 
JUSTIFICATION:

There are three types of library districts: those based upon municipal
boundaries; those based on school district boundaries; and those with
special/legislative boundaries. Many residents throughout the state pay
twice for the same library service by living in areas where a munici-
pality's library district overlaps with a school district's boundary.

There have been numerous legislative attempts to solve this problem, but
none have been enacted. By analyzing the scope of the problem and its
potential economic impacts, this bill would pave the way for a statewide
solution to the problem.

Double library taxation is an inherently unfair situation for those
residents who, by no fault of their own, live in overlapping library
districts.

 
LEGISLATIVE HISTORY:

Senate

2019-2020: S5522A, Vetoed Memo166

2021-2022: S7857A, Vetoed memo63

Assembly

2019-2020: A7441A, Vetoed Memo 166

2021-2022: A9448A, Vetoed memo 63

 
FISCAL IMPLICATIONS:

Minimal cost to the state.

 
EFFECTIVE DATE:
The act shall take effect immediately and shall expire and be deemed
repealed January 31, 2025.

2023-S3508 - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   3508
 
                        2023-2024 Regular Sessions
 
                             I N  S E N A T E
 
                             January 31, 2023
                                ___________
 
 Introduced  by  Sen. SKOUFIS -- read twice and ordered printed, and when
   printed to be committed to the Committee on Libraries
 
 AN ACT in relation to requiring the commissioner of taxation and finance
   to study the frequency of residents who  are  being  assessed  library
   taxes for more than one library and to make recommendations to prevent
   the double taxation of residents; and providing for the repeal of such
   provisions upon expiration thereof
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. The commissioner of taxation and finance,  in  consultation
 with  the  commissioner  of  education, public libraries, public library
 systems, and association libraries, shall study the frequency  of  resi-
 dents  who  are  being  assessed  library taxes for more than one public
 library or association library, provided that such study  shall  exclude
 any public library or association library that is wholly contained with-
 in  another  public  library  or association library district, and shall
 make recommendations to address the double taxation of  residents.  Such
 study shall include, but not be limited to, the following:
   (a)  the  estimated number of residents who are being assessed library
 taxes for more than one public library or association  library  and  the
 amount  of  money  such  residents  are  paying in library taxes to each
 public library and association library;
   (b) the estimated economic impact on public libraries and  association
 libraries  that  would  result  from  prohibiting  residents  from being
 assessed library taxes for more than one public library  or  association
 library; and
   (c) minimizing the economic impact on public libraries and association
 libraries of reduced revenue resulting from the prohibition of residents
 from  being  assessed  library taxes for more than one public library or
 association library.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD01765-02-3
 S. 3508                             2

 
   § 2. The commissioner of taxation and finance shall submit a report to
 the governor, the temporary president of the senate and the  speaker  of
 the assembly one year after the effective date of this act.
   §  3.  This  act shall take effect immediately and shall expire and be
 deemed repealed January 31, 2025.

2023-S3508A (ACTIVE) - Details

See Assembly Version of this Bill:: A4530
Current Committee:: Senate Libraries
Law Section:: Education
Versions Introduced in Other Legislative Sessions:: 2017-2018: A11015
2019-2020: S5522, A7441
2021-2022: S7857, A9448

2023-S3508A (ACTIVE) - Summary

2023-S3508A (ACTIVE) - Sponsor Memo

                                 
BILL NUMBER: S3508A

SPONSOR: SKOUFIS
 
TITLE OF BILL:

An act in relation to requiring the commissioner of taxation and finance
to study the frequency of residents who are being assessed library taxes
for more than one library and to make recommendations to prevent the
double taxation of residents; and providing for the repeal of such
provisions upon expiration thereof

 
PURPOSE:

To study the problem of double library taxation statewide and develop
recommendations to address it.

 
SUMMARY OF PROVISIONS:

Section 1: Requires the Commissioner of Taxation and Finance to conduct
a study of the frequency of residents who are being assessed library
taxes for more than one public library or association library. The study
must include:

-The estimated number of residents paying taxes for more than one public
library or association library and the amount they are paying in library
taxes;

-The estimated economic impact on public libraries and association
libraries that would result if residents were prohibited from being
assessed for more than one public library or association library; and

-Ways to minimize the economic impact on public library or association
libraries resulting from the prohibition

Section 2: Requires the commissioner of taxation and finance to submit a
report to the governor, the temporary president of the senate, and
speaker of the assembly one year after the effective date of this act.

Section 3: Sets effective date.

 
JUSTIFICATION:

There are three types of library districts: those based on municipal
boundaries; those based on school district boundaries; and those with
special/legislative boundaries. Many residents throughout the state pay
twice for the same library service by living in areas where a munici-
pality's library district overlaps with a school district's boundary.

There have been numerous legislative attempts to solve this problem, but
none have been enacted. By analyzing the scope of the problem and its
potential economic impacts, this bill would pave the way for a statewide
solution to the problem.

Double library taxation is an inherently unfair situation for those
residents who, by no fault of their own, live in overlapping library
districts.

 
LEGISLATIVE HISTORY:

Senate

2019-2020: S5522A,Vetoed Memol66

2021-2022: S7857A,Vetoed memo63

Assembly

2019-2020: A7441A,Vetoed Memo 166

2021-2022: A9448A,Vetoed memo 63

 
FISCAL IMPLICATIONS:

Minimal cost to the state.

 
EFFECTIVE DATE:
The act shall take effect immediately and shall expire and be deemed
repealed January 31, 2025.

2023-S3508A (ACTIVE) - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  3508--A
 
                        2023-2024 Regular Sessions
 
                             I N  S E N A T E
 
                             January 31, 2023
                                ___________
 
 Introduced  by  Sen. SKOUFIS -- read twice and ordered printed, and when
   printed to be committed to the Committee  on  Libraries  --  committee
   discharged, bill amended, ordered reprinted as amended and recommitted
   to said committee
 
 AN ACT in relation to requiring the commissioner of taxation and finance
   to  study  the  frequency  of residents who are being assessed library
   taxes for more than one library and to make recommendations to prevent
   the double taxation of residents; and providing for the repeal of such
   provisions upon expiration thereof
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section  1.  The commissioner of taxation and finance, in consultation
 with the commissioner of education,  public  libraries,  public  library
 systems,  association  libraries,  and  with  the state librarian of the
 division of library development, shall study the frequency of  residents
 who are being assessed library taxes for more than one public library or
 association  library,  provided that such study shall exclude any public
 library or association library that is wholly contained  within  another
 public library or association library district, and shall make recommen-
 dations  to  address  the double taxation of residents. Such study shall
 include, but not be limited to, the following:
   (a) the estimated number of residents who are being  assessed  library
 taxes  for  more  than one public library or association library and the
 amount of money such residents are  paying  in  library  taxes  to  each
 public library and association library;
   (b)  the estimated economic impact on public libraries and association
 libraries that  would  result  from  prohibiting  residents  from  being
 assessed  library  taxes for more than one public library or association
 library; and
   (c) minimizing the economic impact on public libraries and association
 libraries of reduced revenue resulting from the prohibition of residents
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD01765-04-3

 S. 3508--A                          2
 
 from being assessed library taxes for more than one  public  library  or
 association library.
   § 2. The commissioner of taxation and finance shall submit a report to
 the  governor,  the temporary president of the senate and the speaker of
 the assembly one year after the effective date of this act.
   § 3. This act shall take effect immediately and shall  expire  and  be
 deemed repealed January 31, 2025.

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