STATE OF NEW YORK
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6251
2015-2016 Regular Sessions
IN ASSEMBLY
March 18, 2015
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Introduced by M. of A. SKOUFIS -- read once and referred to the Commit-
tee on Real Property Taxation
AN ACT to amend the real property tax law, in relation to creating
school tax relief for property within a school district where a power
plant has been removed; and providing for the repeal of such
provisions upon expiration thereof
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 425-b to read as follows:
3 § 425-b. Additional school tax relief (STAR) exemption. 1. Generally.
4 In addition to the exemptions provided for in section four hundred twen-
5 ty-five of this title, real property which satisfies the requirements of
6 this section shall be exempt from taxation for school purposes as
7 provided herein.
8 2. Exempt amount. The exempt amount for each property shall be twenty
9 thousand dollars of its assessed value.
10 3. Eligibility requirement. To qualify for exemption pursuant to this
11 section, the property must be within a school district where a power
12 plant has been physically removed between two thousand eight and the
13 effective date of this section.
14 4. Procedure. All property located within the school district which is
15 eligible under subdivision three of this section shall automatically
16 receive such exemption.
17 5. Effect of exemption. The exemption authorized by this section shall
18 have the effect specified in section one thousand three hundred six-b of
19 this chapter. The exemption shall not be considered when determining
20 state aid to education pursuant to section thirty-six hundred two of the
21 education law, when determining school district debt limits pursuant to
22 law, when determining the amount of taxes to be levied by or on behalf
23 of a school district, when calculating tax rates for a school district,
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD09784-03-5
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1 when apportioning taxes between or among school districts, when appor-
2 tioning taxes among classes in a special assessing unit under article
3 eighteen of this chapter, or when apportioning taxes between classes in
4 an approved assessing unit under article nineteen of this chapter.
5 6. Duration of exemption. In the case of property which is eligible
6 for the exemption described in this section, once granted, shall remain
7 in effect until a new power plant or energy providing plant has been
8 re-established within the district.
9 7. Discontinuance of exemption. The assessor shall discontinue any
10 exemption granted pursuant to this section if it appears that a new
11 power plant or energy providing plant has been reestablished within the
12 district.
13 § 2. The real property tax law is amended by adding a new section
14 1306-b to read as follows:
15 § 1306-b. Effect of additional school tax relief (STAR) exemption
16 upon school district taxes; state aid. 1. Levy of taxes; determination
17 of taxes due. The amount of taxes to be levied for any school year
18 shall be determined without regard to the fact that state aid will be
19 payable pursuant to this section. In addition, the tax rate for any
20 school year shall be determined as if no parcels were exempt from taxa-
21 tion pursuant to section four hundred twenty-five-b of this chapter.
22 However, the tax rate so determined shall be applied to the taxable
23 assessed value of each parcel after accounting for all applicable
24 exemptions, including the exemption authorized by section four hundred
25 twenty-five-b of this chapter.
26 2. Tax savings. (a)(i) The tax savings for each parcel receiving the
27 exemption authorized by section four hundred twenty-five-b of this chap-
28 ter shall be computed by subtracting the amount actually levied against
29 the parcel from the amount that would have been levied if not for the
30 exemption. It shall be the responsibility of the commissioner to calcu-
31 late tax savings limitations for purposes of this subdivision.
32 (ii) Where a school tax rate was changed in the midst of the prior
33 school year, an annualized school tax rate shall be used for this
34 purpose. The annualized tax rate for this purpose shall be determined by
35 calculating the average of the tax rates in effect at various times
36 during the school year, weighted according to the length of time during
37 which they were respectively applicable.
38 (b) A statement shall then be placed on the tax bill for the parcel in
39 substantially the following form: "Your tax savings this year resulting
40 from the New York state additional school tax relief (STAR) program
41 pursuant to section 425-b of the real property tax law is $ ."
42 3. State aid. (a) The total tax savings duly provided by each school
43 district pursuant to this section shall be a state charge, which shall
44 be payable as provided herein.
45 (b) A school district seeking state aid pursuant to this section shall
46 submit an application therefor to the commissioner. The application
47 shall include such information as the commissioner shall require.
48 (c) Upon approving an application for state aid pursuant to this
49 section, the commissioner shall compute and certify to the commissioner
50 of education the amounts payable to the school district. Such state aid
51 shall be payable upon the audit and warrant of the state comptroller
52 from vouchers certified and approved by the commissioner of education,
53 as provided by section thirty-six hundred nine-e of the education law,
54 as applicable.
55 (d) The commissioner may audit an application for state aid pursuant
56 to this section within one year after authorizing payment thereon. If
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1 the commissioner should discover that a school district has received a
2 greater or lesser amount of such aid than it should have received, the
3 commissioner shall so notify the school district, and shall cause the
4 next payment of such aid to the school district to be adjusted accord-
5 ingly.
6 (e) When an improperly granted exemption has been revoked in the
7 manner provided by section four hundred twenty-five-b of this chapter,
8 the aid payable to the school district pursuant to this section shall be
9 reduced by the amount of the taxes attributable to the revoked
10 exemption.
11 4. Installment payments. When school taxes are payable in installments
12 pursuant to law, the tax savings provided by this section shall be
13 applied proportionally against the respective installments.
14 5. Untimely payment of taxes.(a) When taxes on a property receiving
15 the exemption authorized by section four hundred twenty-five-b of this
16 chapter are not paid in a timely manner, interest, penalties and any
17 other applicable charges shall be imposed only against the balance due
18 after the tax savings provided by this section have been deducted from
19 the taxes owed.
20 (b) When a county, city or town is required by section thirteen
21 hundred thirty or thirteen hundred thirty-two of this chapter, or by any
22 other general or special law, to make a payment to a school district on
23 account of unpaid school taxes, the tax savings provided by this section
24 shall be deducted from the amount so payable.
25 6. Inconsistent laws superseded. The provisions of this section shall
26 apply to all school districts, notwithstanding any provision of law to
27 the contrary.
28 § 3. This act shall take effect immediately and shall expire and be
29 deemed repealed 10 years after such date.
