Assembly Bill A2030

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   2030
 
                        2025-2026 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             January 14, 2025
                                ___________
 
 Introduced by M. of A. STIRPE -- read once and referred to the Committee
   on Libraries and Education Technology
 
 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
 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.
                                                            LBD03540-01-5
              

 A. 2030                             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, 2027.