S1196-2013 Actions

• Jan 9, 2013: REFERRED TO LOCAL GOVERNMENT

S1196-2013 Memo

BILL NUMBER:S1196

TITLE OF BILL:
An act
to amend the real property tax law, in relation to
providing mandate relief to local school districts

PURPOSE:
The bill allow school districts to pay back any refund of an
excess assessment within three years of the date of the final order.

SUMMARY OF PROVISIONS:
The bill allows school districts to pay back tax refunds within three
years of the date of any final orders. The bill also allows the
refund to be paid back in multiple installments.

JUSTIFICATION:
Over the last several years, many school districts, have found their
school aid cut but must still find funding to meet all of the
mandates that are placed on school districts. School districts
statewide have been forced to cut vital programs in light of school
aid costs. New York school districts need real mandate relief. This
bill will provide school districts with the ability to pay back any
owed tax refunds over a multi-year period helping to alleviate some
of the financial burden that school districts are now facing.

LEGISLATIVE HISTORY:
New bill.

FISCAL IMPLICATIONS:
Needs to be determined.

EFFECTIVE DATE:
Shall take effect immediately.

S1196-2013 Text

 S T A T E   O F   N E W   Y O R K
 
 
                                         1196
 2013-2014 Regular Sessions
 I N  SENATE
 (PREFILED)
 January 9, 2013
 
 Introduced  by Sen. CARLUCCI -- read twice and ordered printed, and when
 printed to be committed to the Committee on Local Government
 

AN ACT to amend the real property tax  law,  in  relation  to  providing
 mandate relief to local school districts
 

THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM
 BLY, DO ENACT AS FOLLOWS:

 

Section 1.  Paragraph (c) of subdivision 1 of section 726 of the  real
 property  tax  law,  as  amended  by chapter 714 of the laws of 1982, is
 amended to read as follows:

 (c) Any final order in a proceeding under article seven of this  chap
 ter, which orders or directs the correction or striking of an assessment
 appearing  on  that  portion  of  a city, town or county assessment roll
 applicable to a  school  district,  shall  be  binding  on  such  school
 district.  Any  amount  of  taxes  of  such  school district at any time
 collected upon such assessment in excess of the amount which would  have
 been  paid  had  such  assessment been made as determined by such order,
 shall be refunded by the school authorities  of  such  school  district,
 together  with  interest thereon computed as provided in subdivision two
 of this section. Such refund shall be made in accordance with the proce
 dure set forth in this section, provided, however, that application  for
 such refund shall be made, by the petitioner or other person paying such
 tax,  within  three years after the entry of the final order ordering or
 adjudging or determining such assessment to have been excessive, unequal
 or unlawful, or that real property was misclassified. The  time  of  the
 pendency  of  any  appeal  in any such proceeding or from any such order
 shall not be deemed part of such three years.  SUCH REFUND SHALL BE PAID
 WITHIN THREE YEARS OF THE DATE OF ANY FINAL ORDER AND  MAY  BE  MADE  IN
 MULTIPLE INSTALLMENTS.
 

S 2. This act shall take effect immediately.
 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD05324-01-3

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