A00072 Summary:

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.
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A00072 Actions:

BILL NO    A00072 

01/09/2013 referred to real property taxation
01/08/2014 referred to real property taxation
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A00072 Memo:

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.

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A00072 Text:

                           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.
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