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.
NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A4321
SPONSOR: Thiele TITLE OF BILL:
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
PURPOSE OR GENERAL IDEA OF BILL:
To set forth the manner by which an owner of real property in the town
of Southampton which is bisected by a school district boundary shall pay
school taxes.
SUMMARY OF PROVISIONS:
This bill amends the real property tax law by adding a new section 571
thereto to provide, notwithstanding any other provision of law, any
person who is an owner of real property located within the town of
Southampton, County of Suffolk which is bisected by a boundary separat-
ing two school districts and said property is the primary residence of
such owner, the ability to pay the total tax liability assessed to said
property to one of the school districts at the tax rate employed by such
school district as designated by the owner. The bill provides in the
event there are children residing in such primary residence, the owner
shall pay the taxes to the school district where the children attend
school.
Under the bill, any school district designated to receive school taxes
from the town, pursuant to this section, shall receive that share of the
real property taxes to which the school district is entitled based upon
the proration of the bisected real property.
The bill directs the Southampton town board to promulgate such rules and
regulations necessary to implement the Bill, including the manner and
form in which an owner of real property shall designate a school
district for the payment of taxes and the method by which a designated
school district shall remit payment to a non-designated school district.
JUSTIFICATION:
This bill addresses the situation where real property located in the
town of Southampton, County of Suffolk is bisected by two school
districts. The taxes imposed by each school district upon the real prop-
erty are billed proportionally. However, the taxpayer must pay two sepa-
rate tax bills. This bill affords the taxpayer the right to choose a
school district and pay one tax bill on his real property.
PRIOR LEGISLATIVE HISTORY:
2021-22: S.5012/A.5622
2019-20: S.3728/A.5521
2017-18: S.1598/A.936
2015-16: S.314/A.98
2013-14: S.768/A.72
2011-12: S.826/A.520
2009-10: S.1622/A.4293
2007-08: S.4718/A.7556
2005-06: S.1471/A.2764
2003-04: S.914-A/A.1844-A
2001-02: S.5528/A.10188
FISCAL IMPLICATIONS:
None.
EFFECTIVE DATE:
This act shall take effect immediately and shall apply to assessment
rolls prepared on the basis of taxable status dates occurring on or
after such date.
STATE OF NEW YORK
________________________________________________________________________
4321
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.
LBD03787-01-3
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.
