New York State Assembly

 
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A06489 Summary:

A06489 Actions:

A06489 Committee Votes:

Committee:REAL PROPERTY TAXATION   Chair:Galef      
DATE:05/19/2021AYE/NAY:9/0  Action: Favorable refer to committee Ways and Means        
Galef
Aye
Miller
Aye
McDonald
Aye
Tague
Aye
Dickens
Aye
Barnwell
Aye
Rosenthal
Aye
Sayegh
Excused
Eichenstein
Aye
Mamdani
Aye

Committee:WAYS AND MEANS   Chair:Weinstein      
DATE:05/19/2021AYE/NAY:32/0  Action: Favorable refer to committee Rules        
Weinstein
Aye
Ra
Aye
Glick
Aye
Fitzpatrick
Aye
Nolan
Excused
Hawley
Aye
Pretlow
Aye
Montesano
Aye
Perry
Aye
Blankenbush
Aye
Colton
Aye
Norris
Aye
Cook
Aye
Brabenec
Aye
Cahill
Aye
Palmesano
Aye
Aubry
Aye
Byrne
Aye
Cusick
Aye
Ashby
Aye
Benedetto
Aye
Weprin
Aye
Rodriguez
Aye
Ramos
Excused
Braunstein
Aye
McDonald
Aye
Rozic
Aye
Dinowitz
Aye
Joyner
Excused
Magnarelli
Aye
Zebrowski
Aye
Bronson
Aye
Dilan
Aye
Seawright
Aye
Hyndman
Aye

Committee:RULES   Chair:Heastie      
DATE:06/01/2021AYE/NAY:30/0  Action: Favorable         
Heastie
Aye
Barclay
Aye
Gottfried
Aye
Hawley
Aye
Nolan
Excused
Giglio
Aye
Weinstein
Aye
Blankenbush
Aye
Pretlow
Aye
Norris
Aye
Cook
Aye
Montesano
Aye
Glick
Aye
Ra
Aye
Aubry
Aye
Brabenec
Aye
Englebright
Aye
Dinowitz
Aye
Colton
Aye
Magnarelli
Aye
Perry
Aye
Paulin
Aye
Peoples-Stokes
Aye
Benedetto
Aye
Lavine
Aye
Lupardo
Aye
Zebrowski
Aye
Thiele
Aye
Braunstein
Aye
Dickens
Aye
Davila
Aye

A06489 Floor Votes:

A06489 Memo:

NEW YORK STATE ASSEMBLY
MEMORANDUM IN SUPPORT OF LEGISLATION
 submitted in accordance with Assembly Rule III, Sec 1(f)



 
BILL NUMBER: A6489A
 
SPONSOR: Stirpe

 
TITLE OF BILL:
 
An act to amend the real property tax law, in relation to providing for
a charge-back of refunds of taxes levied by a school district to munici-
pal public libraries and special district public libraries
 
 
PURPOSE OR GENERAL IDEA OF BILL:
 
The purpose of this legislation is to provide clarification regarding
which types of public libraries a school district may levy a charge-back
of refunds.
 
 
SUMMARY OF SPECIFIC PROVISIONS:
 
Section 1 amends paragraph (c) of subdivision 1 of section 726 of the
Real Property Tax Law to allow school districts to charge-back associ-
ation libraries, municipal public libraries and special district public
libraries the amount attributable to such library's tax levy.
 
Section 2 is the effective date.
 
 
JUSTIFICATION:
 
Currently, school districts collect local property tax revenues on
behalf of school district public libraries, association libraries,
municipal public libraries and special district public libraries if
these libraries exist within the boundary of the school district.
School districts are obligated by law to refund local property taxes to
residential and commercial property owners who successfully petition to
have the assessed value of a property reduced. Property tax refunds
issued by a school district include these libraries' share of the prop-
erty tax refund. Under current law school districts can only charge back
school district public libraries for their share of the refund. However,
Real Property Tax Law does not allow for a school district to charge
back to association libraries, municipal public libraries or special
district public libraries. As a result, school districts must absorb the
costs for all property tax refunds owed by these types of libraries.
Board of Education members, and taxpayers, tend to think this is not an
appropriate use of school district funds.
 
By way of example, if the local school district budget is $20,000,000,
and the association library budget is $175,000, and property tax refunds
are $100,000, the association library's portion of property tax refunds
would be approximately $875. Since the local school district cannot
charge back to the association library for their share of the refund,
the refund must be paid using funds from the school district's general
fund budget or from the school district's tax certiorari reserve.
 
 
PRIOR LEGISLATIVE HISTORY:
 
2019-20: A.6333 referred to real property taxation
 
 
FISCAL IMPLICATIONS:
 
There are no fiscal implications to the state or local governments.
 
 
EFFECTIVE DATE:
This act shall take effect on the first of January next succeeding the
date on which it shall have become law.

A06489 Text:

 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                         6489--A
 
                               2021-2022 Regular Sessions
 
                   IN ASSEMBLY
 
                                     March 19, 2021
                                       ___________
 
        Introduced by M. of A. STIRPE -- read once and referred to the Committee
          on  Real  Property  Taxation  --  committee  discharged, bill amended,
          ordered reprinted as amended and recommitted to said committee
 
        AN ACT to amend the real property tax law, in relation to providing  for
          a  charge-back  of  refunds  of  taxes  levied by a school district to
          municipal public libraries and special district public libraries
 
          The People of the State of New York, represented in Senate and  Assem-
        bly, do enact as follows:
 
     1    Section  1.  Paragraph (c) of subdivision 1 of section 726 of the real
     2  property tax law, as amended by chapter 546 of  the  laws  of  2014,  is
     3  amended to read as follows:
     4    (c)  Any final order in a proceeding under article seven of this chap-
     5  ter, which orders or directs the correction or striking of an assessment
     6  appearing on that portion of a city,  town  or  county  assessment  roll
     7  applicable  to  a  school  district,  shall  be  binding  on such school
     8  district. Any amount of taxes  of  such  school  district  at  any  time
     9  collected  upon such assessment in excess of the amount which would have
    10  been paid had such assessment been made as  determined  by  such  order,
    11  shall  be  refunded  by  the school authorities of such school district,
    12  together with interest thereon computed as provided in  subdivision  two
    13  of  this  section.  A  school district which levies taxes on behalf of a
    14  school district public library, association  library,  municipal  public
    15  library,  or  special  district  public  library may charge back to such
    16  [public] library the portion of  such  refund  attributable  to  library
    17  purposes. Such refund shall be made in accordance with the procedure set
    18  forth  in  this  section,  provided,  however, that application for such
    19  refund shall be made, by the petitioner or other person paying such tax,
    20  within three years after the  entry  of  the  final  order  ordering  or
    21  adjudging or determining such assessment to have been excessive, unequal
    22  or  unlawful,  or  that real property was misclassified. The time of the
 
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD10508-02-1
        A. 6489--A                          2
 
     1  pendency of any appeal in any such proceeding or  from  any  such  order
     2  shall not be deemed part of such three years.
     3    §  2. This act shall take effect on the first of January next succeed-
     4  ing the date on which it shall have become a law.

A06489 LFIN:

 
NO LFIN

A06489 Chamber Video/Transcript: