Bill S6576-2013

Relates to the enforcement of taxes in certain school districts

Relates to the enforcement of taxes in certain school districts.

Details

Actions

  • Feb 7, 2014: REFERRED TO LOCAL GOVERNMENT

Memo

BILL NUMBER:S6576

TITLE OF BILL: An act to amend the real property tax law, in relation to the enforcement of taxes in certain school districts

PURPOSE:

This bill amends the Real Property Tax Law to provide that the county shall pay fifty percent of the unpaid school taxes. The State Comptroller shall at the same time pay the other fifty percent. The county treasurer shall, on the first day of each and every month thereafter for the next eleven months, pay to the State Comptroller an amount equal to one-eleventh of the amount paid by the state so that the State is fully repaid by March 1st of the following year.

SUMMARY OF SPECIFIC PROVISIONS:

Section 1 amends paragraph (a) of subdivision 4 of section 1330 of the Real Property Tax Law to provide that the county treasurer shall pay fifty percent of the amount of unpaid taxes. The State Comptroller shall at the same time pay the other fifty-percent. Section 1 also adds a new paragraph (b) which provides that the county treasurer shall on the first day of each and every month thereafter for the next eleven months, pay to the State Comptroller an amount equal to one-eleventh of the amount paid by the state so that the state is fully repaid by March first of the following year.

Section 2 provides that this act shall take effect immediately.

JUSTIFICATION:

Counties are experiencing great difficulties with their cash flow when having to make the schools whole for returned unpaid school taxes. By sharing the burden with the State and continuing to collect on the unpaid taxes, the counties will be in a better cash flow position and the State will be repaid within eleven months.

LEGISLATIVE HISTORY:

New Bill.

FISCAL IMPLICATIONS:

Minimal.

EFFECTIVE DATE:

Shall take effect immediately.


Text

STATE OF NEW YORK ________________________________________________________________________ 6576 IN SENATE February 7, 2014 ___________
Introduced by Sen. RITCHIE -- 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 the enforce- ment of taxes in certain school districts THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: Section 1. Subdivision 4 of section 1330 of the real property tax law, as amended by chapter 350 of the laws of 1978, is amended to read as follows: 4. (A) The county treasurer shall, on or before the first day of April following the receipt of the statement and certificate as provided in subdivision two of this section, pay to the officer charged by law with the custody of school district moneys, FIFTY PERCENT OF the amount of returned unpaid school taxes, not including the amount of taxes paid pursuant to section thirteen hundred forty-two of this [chapter] ARTICLE. THE STATE COMPTROLLER SHALL AT THE SAME TIME PAY THE OTHER FIFTY PERCENT OF THE AMOUNT OF RETURNED UNPAID SCHOOL TAXES, NOT INCLUD- ING THE AMOUNT OF TAXES PAID PURSUANT TO SECTION THIRTEEN HUNDRED FORTY-TWO OF THIS ARTICLE. (B) THE COUNTY TREASURER SHALL, ON THE FIRST DAY OF EACH AND EVERY MONTH THEREAFTER FOR THE NEXT ELEVEN MONTHS, PAY TO THE STATE COMP- TROLLER AN AMOUNT EQUAL TO ONE-ELEVENTH OF THE AMOUNT PAID BY THE STATE SO THAT THE STATE IS FULLY REPAID BY MARCH FIRST OF THE FOLLOWING YEAR. S 2. This act shall take effect immediately.

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