Authorizes the town of Friendship, in the county of Allegany, to provide property tax refunds or credits.
Ayes (8): Martins, Ball, Little, McDonald, Ritchie, Stewart-Cousins, Oppenheimer, Klein
TITLE OF BILL: An act to authorize the town of Friendship, in the county of Allegany, to correct its 2012 tax roll and grant a real property tax refund or credit
PURPOSE: This legislation would authorize the town of Friendship to reopen the town tax rolls, recalculate its real property tax levy and require the town to provide taxpayers with a refund or credit for additional taxes paid as the result of its current tax levy.
SUMMARY OF PROVISIONS: Section one provides that notwithstanding any other provision of town, general municipal law or real property tax law to the contrary, the town of Friendship is authorized to recalculate its 2012 tax levy. Prior to recalculation of the tax levy, the town board shall hold a public hearing on the recalculation as specified in Section 108 of the town law. Furthermore, the town budget officer shall prepare documents showing the basis of the miscalculation leading to the overcharge in the general fund and highway department budgets and any resulting reductions and or changes to the town general fund and or highway department budgets.
After public hearing and the adoption of a resolution specifying the final amount of the tax levy and amended appropriations, the town may issue an order setting forth the corrected taxes, direct the correction of the existing tax roll and refund any taxes paid or credit any outstanding obligations. Any interest due is to be based upon the corrected tax roll.
Section two provides that this act shall become immediately effective and further provides that if the Town of Friendship does not hold its public hearing within 45 days of the effective date, the act shall expire.
JUSTIFICATION: The Town of Friendship has requested this legislation to allow the Town to correct technical errors which resulted in miscalculations resulting in a 23% overcharge in the 2012 general fund and highway department budgets. The board is seeking permission to issue refund checks to taxpayers subject to this overcharge to alleviate the inequitable burden placed they face in the coming year.
LEGISLATIVE HISTORY: New Bill.
FISCAL IMPLICATIONS: None.
EFFECTIVE DATE: This act shall take effect immediately, and shall be deemed repealed should the Town of Friendship cease to act upon pursuant to the provisions of this bill within 45 days.
STATE OF NEW YORK ________________________________________________________________________ 6503 IN SENATE February 17, 2012 ___________Introduced by Sen. YOUNG -- read twice and ordered printed, and when printed to be committed to the Committee on Local Government AN ACT to authorize the town of Friendship, in the county of Allegany, to correct its 2012 tax roll and grant a real property tax refund or credit THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: Section 1. Notwithstanding any provision of the town law, the general municipal law or the real property tax law to the contrary, the town of Friendship, in the county of Allegany, is hereby authorized to recalcu- late its 2012 tax levy. Before the final recalculation of the tax levy, the town board of such town shall hold a public hearing on the recalcu- lation in the manner specified in section 108 of the town law. As part of the initial recalculation and prior to the public hearing, the budget officer shall prepare documents showing: (i) basis of the miscalcu- lations leading to the twenty-three percent overcharge in the 2012 tax levy pertaining to the general fund and highway department budgets; and (ii) the necessary reductions and/or changes in appropriations to the town general fund and highway department. After the public hearing and upon the adoption of a resolution, specifying the final amount of the tax levy and amended appropriations, the town may issue an order setting forth the corrected taxes, direct the officer having jurisdiction of the tax roll to correct such roll, refund any excess taxes paid or credit any outstanding tax obligations due; provided, however, that interest and penalties on delinquent 2012 town taxes, whether accruing before or after the effective date of this act, shall only be computed on the amount of corrected taxes, and any payment of interest in excess of that amount so computed shall be added to a refund made pursuant to this section. S 2. This act shall take effect immediately; provided, however, if the town of Friendship does not hold the public hearing required pursuant to section one of this act within 45 days of such effective date, this act shall expire and be deemed repealed 45 days after it shall take effect.EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD14440-01-2