Sets forth the manner by which an owner of real property in the town of Southampton, county of Suffolk, which is bisected by a school district boundary shall pay real property school taxes.
TITLE OF BILL: An act to amend the real property tax law, in relation to the payment of school taxes by owners of bisected real property in the town of Southampton, county of Suffolk
PURPOSE: To set forth the manner by which an owner of real property in the town of Southampton which is bisected by a school district boundary shall pay school taxes.
SUMMARY OF PROVISIONS: This bill amends the real property tax law by adding a new section 561 thereto to provide, notwithstanding any other provision of law, any person who is an owner of real property located within the town of Southampton, County of Suffolk which is bisected by a boundary separating two school districts and said property is the primary residence of such owner, the ability to pay the total tax liability assessed to said property to one of the school districts at the tax rate employed by such school district as designated by the owner. The Bill provides in the event there are children residing in such primary residence, the owner shall pay the taxes to the school district where the children attend school.
Under the Bill, any school district which is designated to receive school taxes from the town, pursuant to this section, shall receive that share of the real property taxes to which the such school district is entitled based upon the proration of the bisected real property.
The Bill directs the Southampton town board to promulgate such rules and regulations necessary to implement the Bill, including the manner and form in which an owner of real property shall designate a school district for the payment of taxes and the method by which a designated school district shall remit payment to a non-designated school district.
JUSTIFICATION: This Bill addresses the situation where real property located in the town of Southampton, County of Suffolk is bisected by two school districts. The taxes imposed by each school district upon the real property are billed proportionally. However, the tax payer must pay two separate tax bills. This Bill affords the tax payer the right to choose a school district and pay one tax bill on his real property,
LEGISLATIVE HISTORY: 2009-10, S.1622; S.4718, 2007-08; S.1471, 2005-06; S.914-A, 2003-04; S.5528, 2001-02.
FISCAL IMPLICATIONS: None.
LOCAL FISCAL IMPLICATIONS:
EFFECTIVE DATE: This act shall take effect immediately and shall apply to assessment rolls prepared on the basis of taxable status dates occurring on or after such date.
STATE OF NEW YORK ________________________________________________________________________ S. 826 A. 520 2011-2012 Regular Sessions S E N A T E - A S S E M B L Y (PREFILED) January 5, 2011 ___________IN SENATE -- Introduced by Sen. LAVALLE -- read twice and ordered print- ed, and when printed to be committed to the Committee on Local Govern- ment IN ASSEMBLY -- Introduced by M. of A. THIELE -- read once and referred to the Committee on Real Property Taxation AN ACT to amend the real property tax law, in relation to the payment of school taxes by owners of bisected real property in the town of South- ampton, county of Suffolk THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: Section 1. The real property tax law is amended by adding a new section 561 to read as follows: S 561. BISECTED REAL PROPERTY. 1. NOTWITHSTANDING ANY OTHER PROVISION OF LAW, ANY PERSON WHO IS AN OWNER OF REAL PROPERTY LOCATED WITHIN THE TOWN OF SOUTHAMPTON, COUNTY OF SUFFOLK WHICH IS BISECTED BY A BOUNDARY SEPARATING TWO SCHOOLS AND IS THE PRIMARY RESIDENCE OF SUCH OWNER SHALL PAY THE REAL PROPERTY SCHOOL TAX LIABILITY ASSESSED TO SUCH PROPERTY TO ONE OF SUCH SCHOOL DISTRICTS AS DESIGNATED BY SUCH OWNER AT THE TAX RATE EMPLOYED BY SUCH SCHOOL DISTRICT. SUCH OWNER OF REAL PROPERTY SHALL DESIGNATE THE SCHOOL DISTRICT TO WHICH SUCH TAXES SHALL BE PAID, PROVIDED, HOWEVER, THAT IF THERE ARE ANY CHILDREN RESIDING IN SUCH PRIMARY RESIDENCE WHO ATTEND SCHOOL IN A SCHOOL DISTRICT WHOSE BOUNDARY BISECTS SUCH PROPERTY, SUCH OWNER SHALL PAY SUCH TAXES TO THE SCHOOL DISTRICT WHERE SUCH CHILDREN ATTEND SCHOOL. 2. EACH SCHOOL DISTRICT WHICH IS DESIGNATED TO RECEIVE SCHOOL TAXES FROM THE TOWN PURSUANT TO THIS SECTION SHALL RECEIVE THE AMOUNT SUCH DISTRICT IS ENTITLED TO BASED UPON THE PRORATION OF THE BISECTED REAL PROPERTY, CALCULATED AT THE TAX RATE EMPLOYED BY THE DESIGNATED SCHOOL DISTRICT.EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD03739-01-1 S. 826 2 A. 520
3. THE SOUTHAMPTON TOWN BOARD IS HEREBY AUTHORIZED AND DIRECTED TO PROMULGATE RULES AND REGULATIONS NECESSARY TO IMPLEMENT THE PROVISIONS OF THIS SECTION INCLUDING THE MANNER AND FORM IN WHICH AN OWNER OF BISECTED REAL PROPERTY SHALL DESIGNATE A SCHOOL DISTRICT FOR THE PAYMENT OF TAXES AND THE METHOD BY WHICH THE TOWN OF SOUTHAMPTON SHALL REMIT PAYMENT TO SUCH DESIGNATED AND NON-DESIGNATED SCHOOL DISTRICTS. S 2. This act shall take effect immediately and shall apply to assess- ment rolls prepared on the basis of taxable status dates occurring on or after such date.