Directs the commissioner of taxation and finance to study the frequency of residents who are being assessed library taxes for more than one library and to make recommendations to address the double taxation of residents.
STATE OF NEW YORK
________________________________________________________________________
2030
2025-2026 Regular Sessions
IN ASSEMBLY
January 14, 2025
___________
Introduced by M. of A. STIRPE -- read once and referred to the Committee
on Libraries and Education Technology
AN ACT in relation to requiring the commissioner of taxation and finance
to study the frequency of residents who are being assessed library
taxes for more than one library and to make recommendations to prevent
the double taxation of residents; 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 commissioner of taxation and finance, in consultation
2 with the commissioner of education, public libraries, public library
3 systems, association libraries, and with the state librarian of the
4 division of library development, shall study the frequency of residents
5 who are being assessed library taxes for more than one public library or
6 association library, provided that such study shall exclude any public
7 library or association library that is wholly contained within another
8 public library or association library district, and shall make recommen-
9 dations to address the double taxation of residents. Such study shall
10 include, but not be limited to, the following:
11 (a) the estimated number of residents who are being assessed library
12 taxes for more than one public library or association library and the
13 amount of money such residents are paying in library taxes to each
14 public library and association library;
15 (b) the estimated economic impact on public libraries and association
16 libraries that would result from prohibiting residents from being
17 assessed library taxes for more than one public library or association
18 library; and
19 (c) minimizing the economic impact on public libraries and association
20 libraries of reduced revenue resulting from the prohibition of residents
21 from being assessed library taxes for more than one public library or
22 association library.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD03540-01-5
A. 2030 2
1 § 2. The commissioner of taxation and finance shall submit a report to
2 the governor, the temporary president of the senate and the speaker of
3 the assembly one year after the effective date of this act.
4 § 3. This act shall take effect immediately and shall expire and be
5 deemed repealed January 31, 2027.
