STATE OF NEW YORK
________________________________________________________________________
4884--B
2011-2012 Regular Sessions
IN SENATE
April 28, 2011
___________
Introduced by Sen. LAVALLE -- read twice and ordered printed, and when
printed to be committed to the Committee on Local Government -- recom-
mitted to the Committee on Local Government in accordance with Senate
Rule 6, sec. 8 -- committee discharged, bill amended, ordered
reprinted as amended and recommitted to said committee -- committee
discharged, bill amended, ordered reprinted as amended and recommitted
to said committee
AN ACT in relation to providing an alternative method for equalization
in the Riverhead central school district in order to provide tax
stability; and providing for the repeal of such provisions upon expi-
ration thereof
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Notwithstanding the provisions of section 1314 of the real
2 property tax law or any other law to the contrary, in the Riverhead
3 central school district, school taxes shall be apportioned among the
4 towns by taking the average of the apportionment of school taxes for
5 each town for the previous five years as calculated pursuant to section
6 1314 of the real property tax law, including the year for which the
7 taxes are to be levied.
8 § 2. The Riverhead central school district, in consultation with the
9 department of taxation and finance, shall prepare a report on or before
10 December 31, 2016. Such report shall describe and evaluate the effec-
11 tiveness and administration of this program and shall include, but not
12 be limited to, for each year that the program exists, a comparison of
13 the utilized apportioned school taxes to those that would have been
14 utilized if not for the program, an evaluation as to whether the use of
15 a five year average of apportionment of school taxes is beneficial to
16 the property owners within the school district and recommendations for
17 any legislative action. The report shall be submitted to the governor,
18 the temporary president of the senate and the speaker of the assembly.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD05689-11-2
S. 4884--B 2
1 § 3. This act shall take effect immediately and shall apply to the
2 apportionment of school taxes for years occurring after such effective
3 date, provided that this act shall remain in full force and effect until
4 December 31, 2016, when upon such date this act shall expire and be
5 deemed repealed.
