This bill has been amended

Bill S1196-2013

Provides mandate relief to local school districts

Allows schools to pay tax judgements over a period of three years.






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.


FISCAL IMPLICATIONS: Needs to be determined.

EFFECTIVE DATE: Shall take effect immediately.


STATE OF NEW YORK ________________________________________________________________________ 1196 2013-2014 Regular Sessions IN 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.


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