•  Summary 
  •  Actions 
  •  Committee Votes 
  •  Floor Votes 
  •  Memo 
  •  Text 
  •  LFIN 
  •  Chamber Video/Transcript 

A04321 Summary:

Add §571, RPT L
Sets forth the manner by which an owner of real property in the town of Southampton, county of Suffolk, which is bisected by a school district boundary shall pay real property school taxes.
Go to top

A04321 Text:

                STATE OF NEW YORK
                               2023-2024 Regular Sessions
                   IN ASSEMBLY
                                    February 14, 2023
        Introduced by M. of A. THIELE -- read once and referred to the Committee
          on Real Property Taxation
        AN ACT to amend the real property tax law, in relation to the payment of
          school taxes by owners of bisected real property in the town of South-
          ampton, county of Suffolk

          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 571 to read as follows:
     3    §  571. Bisected real property. 1. Notwithstanding any other provision
     4  of law, any person who is an owner of real property located  within  the
     5  town  of  Southampton, county of Suffolk which is bisected by a boundary
     6  separating two schools and is the primary residence of such owner  shall
     7  pay  the real property school tax liability assessed to such property to
     8  one of such school districts as designated by such owner at the tax rate
     9  employed by such school district.   Such owner of  real  property  shall
    10  designate  the  school  district  to  which  such  taxes  shall be paid,
    11  provided, however, that if there  are  any  children  residing  in  such
    12  primary  residence who attend school in a school district whose boundary
    13  bisects such property, such owner shall pay such  taxes  to  the  school
    14  district where such children attend school.
    15    2.  Each  school  district which is designated to receive school taxes
    16  from the town pursuant to this section shall  receive  the  amount  such
    17  district  is  entitled  to based upon the proration of the bisected real
    18  property, calculated at the tax rate employed by the  designated  school
    19  district.
    20    3.  The  Southampton  town  board is hereby authorized and directed to
    21  promulgate rules and regulations necessary to implement  the  provisions
    22  of  this  section  including  the  manner  and form in which an owner of
    23  bisected real property shall designate a school district for the payment
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.

        A. 4321                             2
     1  of taxes and the method by which the town  of  Southampton  shall  remit
     2  payment to such designated and non-designated school districts.
     3    § 2. This act shall take effect immediately and shall apply to assess-
     4  ment rolls prepared on the basis of taxable status dates occurring on or
     5  after such date.
Go to top