BILL NO A06112
SAME AS No Same as
COSPNSR Kolb, Hawley, Montesano, Walter
MLTSPNSR Barclay, Butler, Corwin, Crouch, Duprey, Finch, Fitzpatrick,
McDonough, McLaughlin, Palmesano, Raia, Saladino, Stec, Tenney,
Amd S606, Tax L; add S15-2915, En Con L; add S99-w, St Fin L
Establishes "rural freshwater improvement and protection program" which
provides for upgrading, repairing and replacing septic systems; directs DEC to
prepare model ordinances for towns and villages; sets up revolving loan fund
for homeowners to conform; also provides tax credit to homeowner.
NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A6112
SPONSOR: Oaks (MS)
TITLE OF BILL: An act to amend the tax law, the environmental conser-
vation law and the state finance law, in relation to establishing the
rural freshwater improvement and protection program
PURPOSE OR GENERAL IDEA OF BILL:
In an effort to reduce the pollution of surface and groundwater from
individual septic systems, this bill would help identify malfunctioning
and high-polluting individual septic systems and improve the overall
functioning of rural septic systems throughout New York State. This bill
would create a New York State Tax Deduction for homeowners for their
primary or secondary residence, for septic system upgrades, repairs or
replacements. The bill would also create a revolving loan fund for
existing homeowners who require improvements to their septic systems but
who do not have available financial resources to make the improvements.
Finally, the bill would provide incentives for towns and villages to
adopt a local septic system ordinance.
SUMMARY OF SPECIFIC PROVISIONS:
This "Rural Freshwater Improvement and Protection Act" would do the
1. Establish a State tax deduction for homeowners with septic systems,
to upgrade, repair, or replace existing systems.
2. Create a revolving loan fund to make loan funds available, for exist-
ing homeowners who, after municipal inspection, require improvements to
their septic systems but who do not have available financial resources
to make the required improvements.
3. Require the Department of Environmental Conservation or Local Soil
and Water Conservation Districts to create and publish model septic
system ordinances for towns and villages to consider.
4. Provide one-time state grants, for the purpose of developing and
carrying out a comprehensive septic system inspection program, to towns
and villages that adopt an approved septic system ordinance.
New York State is blessed with an abundance of freshwater resources.
Much of this freshwater is in rural areas, not served by municipal sewer
systems. State, regional and local efforts to protect and improve the
quality of New York's surface and groundwater is negatively impacted by
a number of factors, including malfunctioning septic systems.
Among the typical challenges that local communities face with septic
systems are the never-ending need for inspections, upgrades and repairs.
Municipalities often struggle with the decision of whether or not to
inspect septic systems or, once inspected, whether or not to issue cita-
tions to local residents when the inspection determines the system is
failing. Local inspectors and municipalities may take into account the
household income of the family and whether or not the owners are able to
afford to fix, repair or upgrade the old system. The concern for creat-
ing a hardship on the homeowner and the resulting negative political
impact for local officials often results in the reluctance of localities
to enforce septic system ordinances. This, in turn, reduces the likeli-
hood that needed repairs will be made in a timely fashion, if at all.
This bill would reduce the anxiety on the municipality of enforcing the
code, while at the same time reducing and/or delaying the financial
burden directly on the homeowner.
Presently, New York State funds numerous municipal sewer projects and
other efforts to protect our freshwater resources. This bill would
provide a similar stream of funding to rural communities with a large
number of homeowners with septic systems.
PRIOR LEGISLATIVE HISTORY:
2002 held for considerations in Ways and Means (A10732)
2003-04 held for consideration in Ways and Means (A4056)
2005-06 referred to Ways and Means (A4678)
2007-08 held for considerations in Ways and Means (A3730)
2009-10 held for considerations in Ways and Means (A5575)
2011-12 held for consideration in Ways and Means (A.5757)
2013-14 Held for consideration in Ways & Means (A6660)
Funds to establish the revolving loan fund and lost income tax revenue
for the deduction.
This act shall take effect on the 1st of January next succeeding the
date on which it shall have become law.
STATE OF NEW YORK
2015-2016 Regular Sessions
March 16, 2015
Introduced by M. of A. OAKS, KOLB, HAWLEY, MONTESANO, WALTER -- Multi-
Sponsored by -- M. of A. BARCLAY, BUTLER, CORWIN, CROUCH, DUPREY,
FINCH, FITZPATRICK, McDONOUGH, McLAUGHLIN, PALMESANO, RAIA, SALADINO,
STEC, TENNEY, THIELE -- read once and referred to the Committee on
Ways and Means
AN ACT to amend the tax law, the environmental conservation law and the
state finance law, in relation to establishing the rural freshwater
improvement and protection program
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Section 606 of the tax law is amended by adding a new
2 subsection (v) to read as follows:
3 (v) Deduction for septic system upgrades, replacements or repairs. A
4 taxpayer shall be allowed a deduction against the tax imposed by this
5 article. The amount of the deduction shall be the actual cost incurred
6 by the taxpayer in making septic system upgrades, repairs or replace-
7 ments to the taxpayer's primary or secondary residence. The upgrade,
8 repairs or replacement shall be in accordance with a septic system
9 inspection program approved by the municipality in which the residence
10 is located.
11 § 2. The environmental conservation law is amended by adding a new
12 section 15-2915 to read as follows:
13 § 15-2915. Rural freshwater improvement and protection program.
14 1. The department or any local soil and water conservation district at
15 the direction of the department shall create proposed septic system
16 ordinances to be adopted by any town or village of the state which ordi-
17 nances shall direct upgrades, repairs or replacements of existing septic
19 2. A revolving loan fund is hereby created to be disbursed at the
20 direction of the commissioner to county soil and conservation districts
21 containing municipalities which have adopted ordinances pursuant to
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 is old law to be omitted.
A. 6112 2
1 subdivision one of this section, which county soil and conservation
2 districts may make loans to homeowners who can demonstrate financial
3 need to make upgrades, repairs or replacements to septic systems as set
4 forth in subdivision one of this section. Such loans which shall be due
5 and payable within ten years or upon sale of the property.
6 3. The department shall at the direction of the commissioner make a
7 one-time grant to any town or village of this state which adopts a
8 septic system ordinance approved by the department for the purpose of
9 developing and carrying out a comprehensive septic system inspection
11 § 3. The state finance law is amended by adding a new section 99-w to
12 read as follows:
13 § 99-w. Rural freshwater improvement and protection program fund. 1.
14 There is hereby established in the joint custody of the state comp-
15 troller and the commissioner of taxation and finance a special fund to
16 be known as the "rural freshwater improvement and protection program
18 2. The fund shall consist of all monies appropriated for its purpose.
19 3. Moneys of the fund, following appropriation by the legislature, may
20 be expended in accordance with section 15-2915 of the environmental
21 conservation law.
22 § 4. This act shall take effect on the first of January next succeed-
23 ing the date on which it shall have become a law.