BILL NO A00072
SAME AS SAME AS UNI. S00768
SPONSOR Thiele
COSPNSR
MLTSPNSR
Add S561, RPT L
Sets forth the manner by which an owner of real property in the town of
Southampton, county of Suffolk, which is bisected by a school district boundary
shall pay real property school taxes.
BILL NUMBER:A72
TITLE OF BILL: An act to amend the real property tax law, in relation
to the payment of school taxes by owners of bisected real property in
the town of Southampton, county of Suffolk
PURPOSE: To set forth the manner by which an owner of real property
in the town of Southampton which is bisected by a school district
boundary shall pay school taxes.
SUMMARY OF PROVISIONS: This bill amends the real property tax law by
adding a new section 561 thereto to provide, notwithstanding any other
provision of law, any person who is an owner of real property located
within the town of Southampton, County of Suffolk which is bisected by
a boundary separating two school districts and said property is the
primary residence of such owner, the ability to pay the total tax
liability assessed to said property to one of the school districts at
the tax rate employed by such school district as designated by the
owner. The bill provides in the event there are children residing in
such primary residence; the owner shall pay the taxes to the school
district where the children attend school.
Under the bill, any school district which is designated to receive
school taxes from the town, pursuant to this section, shall receive
that share of the real property taxes to which such school district is
entitled based upon the proration of the bisected real property.
The bill directs the Southampton town board to promulgate such rules
and regulations necessary to implement the Bill, including the manner
and form in which an owner of real property shall designate a school
district for the payment of taxes and the method by which a designated
school district shall remit payment to a non-designated school
district.
JUSTIFICATION: This bill addresses the situation where real property
located in the town of Southampton, County of Suffolk, is bisected by
two school districts. The taxes imposed by each school district upon
the real property are billed proportionally. However, the tax payer
must pay two separate tax bills. This hill affords the tax payer the
right to choose a school district and pay one tax bill on their real
property.
LEGISLATIVE HISTORY:
2011-12: A.520/S.826
2009-10: A.4293/S.1622
2007-0S: A.7556/S.4718
2005-06: A.2764/S.1471
2003-04: A.1544-A/S.914-A
2002: A.10188/S.5528
FISCAL IMPLICATIONS: None.
EFFECTIVE DATE: This act shall take effect immediately and shall
apply to assessment rolls prepared on the basis of taxable status
dates occurring on or after such date.
S T A T E O F N E W Y O R K
________________________________________________________________________
S. 768 A. 72
2013-2014 Regular Sessions
S E N A T E - A S S E M B L Y
(PREFILED)
January 9, 2013
___________
IN SENATE -- Introduced by Sen. LAVALLE -- read twice and ordered print-
ed, and when printed to be committed to the Committee on Local Govern-
ment
IN ASSEMBLY -- Introduced by M. of A. THIELE -- read once and referred
to the Committee on Real Property Taxation
AN ACT to amend the real property tax law, in relation to the payment of
school taxes by owners of bisected real property in the town of South-
ampton, county of Suffolk
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
1 Section 1. The real property tax law is amended by adding a new
2 section 561 to read as follows:
3 S 561. BISECTED REAL PROPERTY. 1. NOTWITHSTANDING ANY OTHER PROVISION
4 OF LAW, ANY PERSON WHO IS AN OWNER OF REAL PROPERTY LOCATED WITHIN THE
5 TOWN OF SOUTHAMPTON, COUNTY OF SUFFOLK WHICH IS BISECTED BY A BOUNDARY
6 SEPARATING TWO SCHOOLS AND IS THE PRIMARY RESIDENCE OF SUCH OWNER SHALL
7 PAY THE REAL PROPERTY SCHOOL TAX LIABILITY ASSESSED TO SUCH PROPERTY TO
8 ONE OF SUCH SCHOOL DISTRICTS AS DESIGNATED BY SUCH OWNER AT THE TAX RATE
9 EMPLOYED BY SUCH SCHOOL DISTRICT. SUCH OWNER OF REAL PROPERTY SHALL
10 DESIGNATE THE SCHOOL DISTRICT TO WHICH SUCH TAXES SHALL BE PAID,
11 PROVIDED, HOWEVER, THAT IF THERE ARE ANY CHILDREN RESIDING IN SUCH
12 PRIMARY RESIDENCE WHO ATTEND SCHOOL IN A SCHOOL DISTRICT WHOSE BOUNDARY
13 BISECTS SUCH PROPERTY, SUCH OWNER SHALL PAY SUCH TAXES TO THE SCHOOL
14 DISTRICT WHERE SUCH CHILDREN ATTEND SCHOOL.
15 2. EACH SCHOOL DISTRICT WHICH IS DESIGNATED TO RECEIVE SCHOOL TAXES
16 FROM THE TOWN PURSUANT TO THIS SECTION SHALL RECEIVE THE AMOUNT SUCH
17 DISTRICT IS ENTITLED TO BASED UPON THE PRORATION OF THE BISECTED REAL
18 PROPERTY, CALCULATED AT THE TAX RATE EMPLOYED BY THE DESIGNATED SCHOOL
19 DISTRICT.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD01632-01-3
S. 768 2 A. 72
1 3. THE SOUTHAMPTON TOWN BOARD IS HEREBY AUTHORIZED AND DIRECTED TO
2 PROMULGATE RULES AND REGULATIONS NECESSARY TO IMPLEMENT THE PROVISIONS
3 OF THIS SECTION INCLUDING THE MANNER AND FORM IN WHICH AN OWNER OF
4 BISECTED REAL PROPERTY SHALL DESIGNATE A SCHOOL DISTRICT FOR THE PAYMENT
5 OF TAXES AND THE METHOD BY WHICH THE TOWN OF SOUTHAMPTON SHALL REMIT
6 PAYMENT TO SUCH DESIGNATED AND NON-DESIGNATED SCHOOL DISTRICTS.
7 S 2. This act shall take effect immediately and shall apply to assess-
8 ment rolls prepared on the basis of taxable status dates occurring on or
9 after such date.
