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.

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S826-2011 Actions

• Jan 4, 2012: REFERRED TO LOCAL GOVERNMENT
• Jan 5, 2011: REFERRED TO LOCAL GOVERNMENT

S826-2011 Memo

BILL NUMBER:S826

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:


None.

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.

S826-2011 Text

                      S T A T E   O F   N E W   Y O R K
  ________________________________________________________________________

      S. 826                                                    A. 520

                         2011-2012 Regular Sessions

                        SENATE - ASSEMBLY

                                 (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.