Senate Bill S10112

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   10112
 
                             I N  S E N A T E
 
                              April 30, 2026
                                ___________
 
 Introduced  by  Sen.  WEBER  -- read twice and ordered printed, and when
   printed to be committed to the Committee on Local Government
 
 AN ACT in relation to  requiring  the  refund  of  excess  school  taxes
   collected by school districts located within Rockland County resulting
   from erroneous tax levy increases
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1.  Legislative  Intent.  The  legislature  hereby  finds  and
 declares  that  taxpayers  are  entitled to fair and accurate tax levies
 imposed by school districts. When a school district imposes a  tax  levy
 increase based upon materially erroneous financial information miscalcu-
 lations,  or  incorrect determinations, and such increase results in the
 collection of excess taxes, taxpayers should be entitled to  refunds  of
 such excess amounts. The purpose of this act is to ensure that taxpayers
 in  school  districts  located  within  Rockland County are refunded any
 excess taxes collected as a result of erroneous tax levy increases.
   § 2. Refund of excess school taxes in Rockland county  resulting  from
 erroneous  tax levy increases. 1. This section shall apply to all public
 school districts wholly or partially located within Rockland county.
   2. For the purposes of this section,  "erroneous  tax  levy  increase"
 shall  mean  any  increase  in a school district tax levy that is subse-
 quently determined by the commissioner of  education,  the  state  comp-
 troller, a court of competent jurisdiction, or other lawful authority to
 have  been  based  upon incorrect financial information, clerical error,
 mathematical error, or other substantive miscalculation.
   3. Where an erroneous tax levy increase is determined to have resulted
 in the collection of excess school taxes for the 2024--2025  school  tax
 levy, the school district, in cooperation with the appropriate tax-levy-
 ing authority, shall:
   (a) determine the total amount of excess taxes collected;
   (b)  calculate  the  proportional  excess amount paid by each affected
 taxpayer; and
   (c) issue a refund or tax credit to  each  affected  taxpayer  in  the
 amount of such excess payment.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD15028-02-6
 S. 10112                            2
 
   4.  Such refund shall be issued either: (a) as a direct payment to the
 taxpayer; or (b) as a credit applied to a subsequent  school  tax  bill.
 The  manner  in  which  such refund is issued shall be determined by the
 tax-levying authority.
   5.  Refunds  or  credits  required  pursuant  to this section shall be
 issued within one hundred eighty days of the final determination that an
 erroneous tax levy increase occurred.
   6. The commissioner of taxation and finance is authorized  to  promul-
 gate rules and regulations necessary to implement the provisions of this
 section.
   7.  Nothing  in this section shall be construed to limit or impair any
 other right or remedy otherwise available to taxpayers under law.
   § 3. If any clause, sentence, paragraph, subdivision, section or  part
 of  this act shall be adjudged by any court of competent jurisdiction to
 be invalid, such judgment shall not affect, impair,  or  invalidate  the
 remainder thereof, but shall be confined in its operation to the clause,
 sentence,  paragraph,  subdivision,  section  or  part  thereof directly
 involved in the controversy in  which  such  judgment  shall  have  been
 rendered. It is hereby declared to be the intent of the legislature that
 this act would have been enacted even if such invalid provisions had not
 been included herein.
   §  4.  This  act  shall take effect immediately and shall apply to the
 2024--2025 school tax levy.