NY State Senate Bill 2025-S8151

Senate Bill S8151

2025-2026 Legislative Session

Authorizes the commissioner of taxation and finance to establish segment special equalization rates for certain school districts

download bill text pdf

Current Bill Status - In Assembly 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
Jun 10, 2025	referred to real property taxation delivered to assembly passed senate
Jun 09, 2025	ordered to third reading cal.1654 committee discharged and committed to rules
May 15, 2025	referred to local government

Votes

- Jun 10, 2025 - Floor Vote
  S8151
  
  55
  
  Aye
  
  3
  
  Nay
  
  0
  
  Absent
  
  5
  
  Excused
  
  0
  
  Abstained
  - - Floor Vote: Jun 10, 2025
      
      aye (55)
      
      Ashby
      
      Bailey
      
      Baskin
      
      Borrello
      
      Brisport
      
      Brouk
      
      Bynoe
      
      Chan
      
      Cleare
      
      Comrie
      
      Cooney
      
      Fahy
      
      Fernandez
      
      Gallivan
      
      Gianaris
      
      Gonzalez
      
      Gounardes
      
      Griffo
      
      Harckham
      
      Helming
      
      Hinchey
      
      Hoylman-Sigal
      
      Jackson
      
      Kavanagh
      
      Krueger
      
      Lanza
      
      Liu
      
      Martinez
      
      Mattera
      
      May
      
      Mayer
      
      O'Mara
      
      Oberacker
      
      Ortt
      
      Palumbo
      
      Parker
      
      Persaud
      
      Rivera
      
      Rolison
      
      Ryan
      
      Ryan
      
      Salazar
      
      Sanders Jr.
      
      Scarcella-Spanton
      
      Sepúlveda
      
      Serrano
      
      Skoufis
      
      Stavisky
      
      Stec
      
      Stewart-Cousins
      
      Tedisco
      
      Walczyk
      
      Webb
      
      Weber
      
      Weik
      
      nay (3)
      
      Canzoneri-Fitzpatrick
      
      Martins
      
      Rhoads
      
      excused (5)
      
      Addabbo Jr.
      
      Murray
      
      Myrie
      
      Ramos
      
      Sutton
      
      The following Member(s) participated via videoconferencing: Brouk Scarcella-Spanton
  Jun 9, 2025 - Rules Committee Vote
  S8151
  
  19
  
  Aye
  
  0
  
  Nay
  
  2
  
  Aye with Reservations
  
  0
  
  Absent
  
  0
  
  Excused
  
  0
  
  Abstained
  - - Rules Committee Vote: Jun 9, 2025
      
      aye (19)
      
      Addabbo Jr.
      
      Bailey
      
      Comrie
      
      Fernandez
      
      Gallivan
      
      Gianaris
      
      Griffo
      
      Harckham
      
      Hoylman-Sigal
      
      Krueger
      
      Lanza
      
      Liu
      
      Mayer
      
      Myrie
      
      Ortt
      
      Parker
      
      Sepúlveda
      
      Stec
      
      Stewart-Cousins
      
      aye wr (2)
      
      Helming
      
      O'Mara

2025-S8151 (ACTIVE) - Details

See Assembly Version of this Bill:: A8605
Current Committee:: Assembly Real Property Taxation
Law Section:: Real Property Tax Law
Laws Affected:: Amd §1218, RPT L

2025-S8151 (ACTIVE) - Summary

Authorizes the commissioner of taxation and finance to establish segment special equalization rates starting in fiscal year 2025 for the Amityville Union Free School District and Farmingdale Union Free School District for the segments of the districts in the towns of Babylon and Oyster Bay.

2025-S8151 (ACTIVE) - Sponsor Memo

                                 
BILL NUMBER: S8151

SPONSOR: MARTINEZ
 
TITLE OF BILL:

An act to amend the real property tax law in relation to authorizing the
commissioner of taxation and finance to establish segment special equal-
ization rates for certain school districts

 
PURPOSE:

Requires the commissioner to establish a special segment equalization
rate for Amityville and Farmingdale Union Free School Districts in the
towns of Babylon and Oyster Bay.

 
SUMMARY OF PROVISIONS:

Section 1. Requires the commissioner of the department of taxation and
finance to establish segment special equalization rates for the Amity-
ville and Farmingdale Union Free School Districts in the towns of Baby-
lon and Oyster Bay.

Section 2. Amends section 1218 of the real property tax law to allow
local assessing jurisdictions in split districts to have the ability to
challenge an equalization rate being applied to the separate taxing
jurisdiction

Section 3. Is the enacting clause.

 
JUSTIFICATION:

Farmingdale and Amityville Union Free School Districts cover parts of
both Suffolk and Nassau County; the States recent changes to equaliza-
tion rates coupled with the fact Nassau County's assessment tax roll has
remained frozen the past few years, has left residents in the Suffolk
County portion of these districts to pick up the entirety of recent
school tax increases. The increase for Suffolk residents in these
districts is approximately 17%, meanwhile their Nassau neighbors resid-
ing in the same district saw a decrease! This issue has caused an outcry
from the public and concerns from school officials about being able to
pass their proposed budget. This bill will bring parody to the school
tax levy for all property owners in these districts by requiring the
State to create a segment special equalization rate in order to ensure
everyone is paying their fair share.

 
FISCAL IMPLICATIONS:

None

 
EFFECTIVE DATE:
This act shall be effective immediately

2025-S8151 (ACTIVE) - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   8151
 
                        2025-2026 Regular Sessions
 
                             I N  S E N A T E
 
                               May 15, 2025
                                ___________
 
 Introduced  by Sen. MARTINEZ -- read twice and ordered printed, and when
   printed to be committed to the Committee on Local Government
 
 AN ACT to amend the real property tax law in relation to authorizing the
   commissioner of taxation and  finance  to  establish  segment  special
   equalization rates for certain school districts

   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Notwithstanding any law, rule or procedure to the contrary,
 the commissioner of taxation and finance shall establish segment special
 equalization rates starting in fiscal year 2025 for the Amityville Union
 Free School District and Farmingdale Union Free School District for  the
 segments  of  the  districts  in  the towns of Babylon and Oyster Bay. A
 segment special equalization rate shall not be established  pursuant  to
 this  act  if  there  would  not be at least a two percent change in the
 share of the levy of at least one segment of the taxing jurisdiction  as
 the  result  of  the  use  of the indicated special equalization rate in
 place of the  equalization  rate  which  would  otherwise  be  used  for
 purposes  of  this apportionment. The segment special equalization rates
 calculated pursuant to this act shall be used solely for the  apportion-
 ment of school taxes.
   §  2. Section 1218 of the real property tax law, as amended by section
 18 of part W of chapter 56 of the laws of 2010, is amended  to  read  as
 follows:
   § 1218. Review of final determinations of state board of real property
 tax services relating to state equalization rates. A final determination
 of  the  state  board  of  real  property tax services relating to state
 equalization rates may be reviewed by commencing an action in the appel-
 late division of the supreme court in the  manner  provided  by  article
 seventy-eight  of  the  civil practice law and rules upon application of
 the county, city, town or village for  which  the  rate  or  rates  were
 established.  HOWEVER,  ANY TAXING JURISDICTION CONTAINED WITHIN A SPLIT
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD13043-02-5

 S. 8151                             2
 
 TAXING JURISDICTION THAT CROSSES COUNTY LINES MAY  COMMENCE  PROCEEDINGS
 DIRECTING  A  REVISED STATE EQUALIZATION RATE FOR ANY COUNTY, VILLAGE OR
 SCHOOL DISTRICT CONTAINED WITHIN  THE  SPLIT  TAXING  JURISDICTION  THAT
 CROSSES  COUNTY LINES. The standard of review in such a proceeding shall
 be as specified in subdivision four  of  section  seventy-eight  hundred
 three  of  the  civil  practice law and rules. Whenever a final order is
 issued in such a proceeding directing a revised state equalization rate,
 any county, village or school district that used the former rate in  the
 apportionment  of taxes must, upon receipt of such final order, recalcu-
 late the levy that used such former rate and credit or debit  as  appro-
 priate  its  constituent  municipalities  in its next levy.  Any special
 franchise assessments that were established using the former rate  must,
 upon  receipt  of  such  final  order,  be revised by the state board in
 accordance with the new rate, and, if taxes  have  already  been  levied
 upon  such  assessments,  the  affected  special  franchise owners shall
 either automatically receive a refund if there is a decrease or be taxed
 on an increase in the next levy  in  the  manner  provided  for  omitted
 parcels in title three of article five of this chapter.
   § 3. This act shall take effect immediately.

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