Directs the department of education to study the frequency of residents who are being assessed library taxes for more than one library district and to make recommendations to address the double taxation of residents.
STATE OF NEW YORK
________________________________________________________________________
7441--A
2019-2020 Regular Sessions
IN ASSEMBLY
May 3, 2019
___________
Introduced by M. of A. RYAN -- read once and referred to the Committee
on Education -- reference changed to the Committee on Libraries and
Education Technology -- reported and referred to the Committee on Ways
and Means -- committee discharged, bill amended, ordered reprinted as
amended and recommitted to said committee
AN ACT to direct the department of education to study the frequency of
residents who are being assessed library taxes for more than one
library district 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 education, in consultation with the
2 commissioner of taxation and finance, the public libraries and associ-
3 ation libraries, shall study the frequency of residents who are being
4 assessed library taxes for more than one library district, provided that
5 such study exclude any library district that is wholly contained within
6 another library district, and shall make recommendations to address the
7 double taxation of residents. Such study shall include, but not be
8 limited to, the following:
9 (a) the estimated number of residents who are being assessed library
10 taxes for more than one library district and the amount of money such
11 residents are paying in library taxes to each library;
12 (b) the estimated economic impact on library districts that would
13 result from prohibiting residents from being assessed library taxes for
14 more than one library district; and
15 (c) minimizing the economic impact on library districts of reduced
16 revenue resulting from the prohibition of residents from being assessed
17 library taxes for more than one library district.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD00566-03-9
A. 7441--A 2
1 § 2. The commissioner of education shall submit a report to the gover-
2 nor, the temporary president of the senate and the speaker of the assem-
3 bly on or before December 31, 2020.
4 § 3. This act shall take effect immediately and shall expire and be
5 deemed repealed January 31, 2021.
