NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A8402
SPONSOR: Williams TITLE OF BILL:
An act to amend the real property tax law, in relation to the enforce-
ment of taxes in certain school districts
PURPOSE:
Subdivision 4 of section 1330 of the real property tax law, as amended
by Chapter 350 of the laws of 1978, provides that the county shall on or
before the first day of April, pay to the officer charged by law with
the custody of school district money, the amount of returned unpaid
school taxes.
This bill amends the law to provide that the county shall pay 50 percent
of the unpaid school taxes. The state comptroller shall, at the same
time, pay the other 50 percent.
The county treasurer shall, on the first day of each and every month
thereafter, for the next 11 months, pay to the state comptroller an
amount equal to 1/11th of the amount paid by the state so that the state
is fully repaid by March 1st of the following year.
SUMMARY OF PROVISIONS:
Section 1: Subdivision 4 of section 1330 of the real property tax law,
as amended by chapter 350 of the laws of 1978, is amended-4 (a) provides
that the county treasurer must pay fifty percent of the unpaid taxes.
The state comptroller shall, at the same time, pay the other fifty
percent. 4(b) The county treasurer shall, on the first day of each and
every month thereafter for the next eleven months, pay to the state
comptroller an amount equal to one-eleventh of the amount paid by the
state so that the state is fully repaid by March first of the following
year.
Section 2: Sets Effective Date.
JUSTIFICATION:
Our counties are experiencing great difficulties with cash flow when
making the schools whole for returned unpaid school taxes. By sharing
the burden with the state and continuing to collect the unpaid taxes,
the counties will be in a better cash position, and the state will be
repaid within eleven months.
LEGISLATIVE HISTORY:
Senate
2009: No Senate Same-As
2010: No Senate Same-As
2011: No Senate Same-As
2012: No Senate Same-As
2013: No Senate Same-As
2014: N/A 2015: 51797, Referred to Local Government
2016: 51797, Referred to Local Government
2017: 51404, Passed Senate
2018: S1404, Advanced to Third Reading
2019: No Senate Same-As
2020: No Senate Same-As
2021: No Senate Same-As
2022: No Senate Same-As
2023: S7284, Referred to Local Government
2024: S7284, Referred to Local Government
Assembly
2009:A8120, Referred to Real Property Taxation
2010:A8120, Referred to Real Property Taxation
2011:A3469, Referred to Real Property Taxation
2012:A3469, Referred to Real Property Taxation
2013:A1405, Referred to Real Property Taxation
2014:A1405, Referred to Real Property Taxation
2015:A1844, Referred to Real Property Taxation
2016:A1844, Referred to Real Property Taxation
2017:A882, Referred to Real Property Taxation
2018:A882, Referred to Real Property Taxation
2019:A3608, Referred to Real Property Taxation
2020:A3608, Referred to Real Property Taxation
2021:A5271, Referred to Real Property Taxation
2022:A5271, Referred to Real Property Taxation
2023:A4331, Referred to Real Property Taxation
2024:A4331, Referred to Real Property Taxation
FISCAL IMPLICATIONS:
None.
EFFECTIVE DATE:
This act shall take effect immediately
STATE OF NEW YORK
________________________________________________________________________
8402
2025-2026 Regular Sessions
IN ASSEMBLY
May 13, 2025
___________
Introduced by M. of A. WILLIAMS -- read once and referred to the Commit-
tee on Real Property Taxation
AN ACT to amend the real property tax law, in relation to the enforce-
ment of taxes in certain school districts
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Subdivision 4 of section 1330 of the real property tax law,
2 as amended by chapter 350 of the laws of 1978, is amended to read as
3 follows:
4 4. (a) The county treasurer shall, on or before the first day of April
5 following the receipt of the statement and certificate as provided in
6 subdivision two of this section, pay to the officer charged by law with
7 the custody of school district moneys, fifty percent of the amount of
8 returned unpaid school taxes, not including the amount of taxes paid
9 pursuant to section thirteen hundred forty-two of this [chapter]
10 article. The state comptroller shall at the same time pay the other
11 fifty percent of the amount of returned unpaid school taxes, not includ-
12 ing the amount of taxes paid pursuant to section thirteen hundred
13 forty-two of this article.
14 (b) The county treasurer shall, on the first day of each and every
15 month thereafter for the next eleven months, pay to the state comp-
16 troller an amount equal to one-eleventh of the amount paid by the state
17 so that the state is fully repaid by March first of the following year.
18 § 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD09619-01-5
