NY State Assembly Bill 2009-A7792

Assembly Bill A7792

2009-2010 Legislative Session

Relates to payments for certain school, fire, fire protection and ambulance districts for lands exempt from real property taxation; Peconic Bay community preservation

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Archive: Last Bill Status - In Assembly Committee

Introduced
- In Committee Assembly
- In Committee Senate
- On Floor Calendar Assembly
- On Floor Calendar Senate
- Passed Assembly
- Passed Senate
Delivered to Governor
Signed By Governor

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Actions

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	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jan 06, 2010	referred to local governments
Jun 16, 2009	print number 7792c
Jun 16, 2009	amend and recommit to local governments
Jun 02, 2009	print number 7792b
Jun 02, 2009	amend and recommit to local governments
May 26, 2009	print number 7792a
May 26, 2009	amend and recommit to local governments
Apr 24, 2009	referred to local governments

Bill Amendments

Original

C (Active)

2009-A7792 - Details

Current Committee:: Assembly Local Governments
Laws Affected:: Amd §64-e, Town L

2009-A7792 - Summary

Relates to payments for certain school, fire, fire protection and ambulance districts for lands exempt from real property taxation for purposes which implement the Peconic Bay community preservation fund.

2009-A7792 - Bill Text download pdf

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

    S. 4539                                                  A. 7792

                       2009-2010 Regular Sessions

                      S E N A T E - A S S E M B L Y

                             April 24, 2009
                               ___________

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 Local Governments

AN ACT to amend the town  law,  in  relation  to  payments  for  certain
  school,  fire,  fire  protection,  and  ambulance  districts for lands
  exempt from real property taxation for purposes  which  implement  the
  Peconic  Bay  community  preservation fund, and permitting the town of
  Southampton to make such payments in certain cases; and providing  for
  the repeal of certain provisions upon expiration thereof

  THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1. Subdivision 3 of section 64-e of the town law,  as  amended
by chapter 373 of the laws of 2008, is amended to read as follows:
  3.  The  purposes of the fund shall be exclusively, (a) to implement a
plan for the preservation of community character  as  required  by  this
section,  (b)  to  acquire  interests or rights in real property for the
preservation of community character within the town  including  villages
therein  in  accordance  with  such plan and in cooperation with willing
sellers, (c) to establish a bank pursuant to a transfer  of  development
rights  program  consistent with section two hundred sixty-one-a of this
chapter, (d) to provide a management and stewardship  program  for  such
interests  and  rights  consistent  with subdivisions nine and nine-a of
this section and in accordance  with  such  plan  designed  to  preserve
community character; provided that not more than ten percent of the fund
shall  be  utilized for the management and stewardship program[, and (e)
to make payments to fire, fire protection  and  ambulance  districts  in
connection  with  lands  owned by the state or any municipal corporation
within the central pine barrens area as defined in  subdivision  ten  of

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD02557-08-9

S. 4539                             2                            A. 7792

section 57-0107 of the environmental conservation law. Such payments may
only  be  made  to  districts where more than twenty-five percent of the
assessed value of such district is  wholly  exempt  from  real  property
taxation  pursuant  to  the real property tax law because it is owned by
the state or a municipal corporation. Not more than ten percent  of  the
fund may be used for said purpose in any calendar year. School districts
shall also be eligible for such payments, provided (1) that real proper-
ty  within  such  school  district has been made wholly exempt from real
property taxation pursuant to the real property tax  law  to  effectuate
the  purposes of the fund, and (2) such school district is determined to
be a high need or average need school  district  pursuant  to  the  need
resource  capacity  index established by the state education department.
Such payments from the fund shall not exceed the  actual  tax  liability
that  would  have  been due if such lands of the state or of a municipal
corporation had been subject to real property taxation. Where more  than
one  district  is  eligible for such a payment under this provision, and
such payment is less than the actual tax liability that would have  been
due  if  such  lands  of  the  state or a municipal corporation had been
subject to real property taxation, the town shall apportion such  annual
payment on the basis of the total tax levied by each district within the
town  for  the  year such payment is made. Such payment made by the town
shall be used solely to reduce the property tax liability of the remain-
ing taxpayers of the district within said town].  If the  implementation
of  the community preservation project plan, adopted by a town board, as
provided in subdivision six of this section,  has  been  completed,  and
funds  are  no  longer needed for the purposes outlined in this subdivi-
sion, then any remaining monies in the fund shall be applied  to  reduce
any  bonded  indebtedness  or  obligations  incurred  to  effectuate the
purposes of this section.
  S 2. Notwithstanding any provision of law to the contrary, the town of
Southampton may make annual payments  from  its  community  preservation
fund  to  certain  high-tax school, fire, fire protection, and ambulance
districts, listed in this section, located either  wholly  or  partially
within  the  central  pine  barrens area as defined in subdivision 10 of
section 57-0107 of the environmental conservation law.    Such  payments
may  be  made to mitigate the impact of the loss tax revenues from lands
made wholly exempt as a result of  their  acquisition  by  the  federal,
state, or local government for community preservation purposes, pursuant
to section 64-e of the town law. The following districts shall be eligi-
ble:  Riverhead School District, Hampton Bays School District, Eastport-
South Manor School District,  Riverhead  Fire  District,  Flanders  Fire
District, Flanders - Northampton Ambulance District.
  S  3.  Such  payments made by the town of Southampton pursuant to this
act shall only be made for lands within such districts which are  wholly
exempt from real property taxation pursuant to the real property tax law
that  have been acquired by the federal government, state government, or
a municipal corporation for community preservation purposes pursuant  to
section  64-e  of  the town law, whether or not said lands were actually
acquired with community preservation funds. For the purposes  of  deter-
mining the payment to each eligible district, each eligible parcel shall
be assessed in the same manner as state lands, as provided for in subdi-
vision  one  of  section 542 of the real property tax law. Such eligible
parcels shall be reassessed annually. The town shall apply each eligible
district's tax rate to determine the payment for that district.
  S 4. Where the total annual budget appropriation by the town  for  the
payments  provided  for  by this act is less than the aggregate payments

S. 4539                             3                            A. 7792

for all districts, then the town shall apportion such annual payment for
each district based on a percentage calculated as a proportion  of  each
district's  payment  to  the aggregate of payments to all districts.  In
such  case,  each  district  shall receive its proportional share of the
budget appropriation.  Such payment made by the town shall be used sole-
ly to reduce the property tax liability of the  remaining  taxpayers  of
the district within such town. Not more than ten percent of the fund may
be  used for the purpose outlined in this section. This limitation shall
be determined on an annual basis. The last year for  which  twelve  full
months  of collected revenue is available shall be used to determine the
limitation provided for in this section. The town,  by  local  law,  may
determine  the  actual  percentage  of the fund, up to ten percent to be
appropriated for such payments.
  S 5. The town board shall adopt an annual  plan  before  the  payments
authorized  by  this  act  may be made. No monies from the fund shall be
expended for such payments, except as approved in said plan.  Said  plan
shall  specify  each parcel eligible for a payment and shall provide for
the amount of payment for each eligible parcel for  the  current  fiscal
year  as well as an estimate for the following fiscal year. In addition,
such plan shall provide the assessed value of each eligible parcel. Said
plan shall be approved and adopted by the  town  board  after  a  public
hearing.
  S  6.  All  local  laws enacted pursuant to chapter 250 of the laws of
2002 by the town of Southampton and chapter 531 of the laws of 2007, and
all appropriations authorized pursuant to such  local  laws  are  hereby
legalized, validated, ratified, and confirmed.
  S  7.  This  act  shall  take  effect  immediately,  provided that the
provisions of sections two, three, four, five and six of this act  shall
remain  in  full force and effect until December 31, 2030 when upon such
date, the provisions  of  such  sections  shall  expire  and  be  deemed
repealed.

2009-A7792A - Details

Current Committee:: Assembly Local Governments
Laws Affected:: Amd §64-e, Town L

2009-A7792A - Summary

2009-A7792A - Bill Text download pdf

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

    S. 4539--A                                            A. 7792--A

                       2009-2010 Regular Sessions

                      S E N A T E - A S S E M B L Y

                             April 24, 2009
                               ___________

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  --  committee  discharged,  bill  amended,  ordered reprinted as
  amended and recommitted to said committee

IN ASSEMBLY -- Introduced by M. of A. THIELE -- read once  and  referred
  to  the  Committee  on Local Governments -- committee discharged, bill
  amended, ordered reprinted as amended and recommitted to said  commit-
  tee

AN  ACT  to  amend  the  town  law,  in relation to payments for certain
  school, fire, fire  protection,  and  ambulance  districts  for  lands
  exempt  from  real  property taxation for purposes which implement the
  Peconic Bay community preservation fund, and permitting  the  town  of
  Southampton  to make such payments in certain cases; and providing for
  the repeal of certain provisions upon expiration thereof

  THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section  1.  Subdivision 3 of section 64-e of the town law, as amended
by chapter 373 of the laws of 2008, is amended to read as follows:
  3. The purposes of the fund shall be exclusively, (a) to  implement  a
plan  for  the  preservation  of community character as required by this
section, (b) to acquire interests or rights in  real  property  for  the
preservation  of  community character within the town including villages
therein in accordance with such plan and  in  cooperation  with  willing
sellers,  (c)  to establish a bank pursuant to a transfer of development
rights program consistent with section two hundred sixty-one-a  of  this
chapter,  (d)  to  provide a management and stewardship program for such
interests and rights consistent with subdivisions  nine  and  nine-a  of
this  section  and  in  accordance  with  such plan designed to preserve
community character; provided that not more than ten percent of the fund
shall be utilized for the management and stewardship program[,  and  (e)

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD02557-09-9

S. 4539--A                          2                         A. 7792--A

to  make  payments  to  fire, fire protection and ambulance districts in
connection with lands owned by the state or  any  municipal  corporation
within  the  central  pine barrens area as defined in subdivision ten of
section 57-0107 of the environmental conservation law. Such payments may
only  be  made  to  districts where more than twenty-five percent of the
assessed value of such district is  wholly  exempt  from  real  property
taxation  pursuant  to  the real property tax law because it is owned by
the state or a municipal corporation. Not more than ten percent  of  the
fund may be used for said purpose in any calendar year. School districts
shall also be eligible for such payments, provided (1) that real proper-
ty  within  such  school  district has been made wholly exempt from real
property taxation pursuant to the real property tax  law  to  effectuate
the  purposes of the fund, and (2) such school district is determined to
be a high need or average need school  district  pursuant  to  the  need
resource  capacity  index established by the state education department.
Such payments from the fund shall not exceed the  actual  tax  liability
that  would  have  been due if such lands of the state or of a municipal
corporation had been subject to real property taxation. Where more  than
one  district  is  eligible for such a payment under this provision, and
such payment is less than the actual tax liability that would have  been
due  if  such  lands  of  the  state or a municipal corporation had been
subject to real property taxation, the town shall apportion such  annual
payment on the basis of the total tax levied by each district within the
town  for  the  year such payment is made. Such payment made by the town
shall be used solely to reduce the property tax liability of the remain-
ing taxpayers of the district within said town].  If the  implementation
of  the community preservation project plan, adopted by a town board, as
provided in subdivision six of this section,  has  been  completed,  and
funds  are  no  longer needed for the purposes outlined in this subdivi-
sion, then any remaining monies in the fund shall be applied  to  reduce
any  bonded  indebtedness  or  obligations  incurred  to  effectuate the
purposes of this section.
  S 2. Notwithstanding any provision of law to the contrary, the town of
Southampton may make annual payments  from  its  community  preservation
fund  to  certain  high-tax school, fire, fire protection, and ambulance
districts, listed in this section, located either  wholly  or  partially
within  the  central  pine  barrens area as defined in subdivision 10 of
section 57-0107 of the environmental conservation law.    Such  payments
may  be  made to mitigate the impact of the loss tax revenues from lands
made wholly exempt as a result of  their  acquisition  by  the  federal,
state, or local government for community preservation purposes, pursuant
to section 64-e of the town law. The following districts shall be eligi-
ble:  Riverhead School District, Hampton Bays School District, Eastport-
South Manor School District,  Riverhead  Fire  District,  Flanders  Fire
District, Flanders - Northampton Ambulance District.
  S  3.  Such  payments made by the town of Southampton pursuant to this
act shall only be made for lands within such districts which are  wholly
exempt from real property taxation pursuant to the real property tax law
that  have been acquired by the federal government, state government, or
a municipal corporation for community preservation purposes pursuant  to
section  64-e  of  the town law, whether or not said lands were actually
acquired with community preservation funds. For the purposes  of  deter-
mining the payment to each eligible district, each eligible parcel shall
be assessed in the same manner as state lands, as provided for in subdi-
vision  one  of  section 542 of the real property tax law. Such eligible

S. 4539--A                          3                         A. 7792--A

parcels shall be reassessed annually. The town shall apply each eligible
district's tax rate to determine the payment for that district.
  S  4.  Where the total annual budget appropriation by the town for the
payments provided for by this act is less than  the  aggregate  payments
for all districts, then the town shall apportion such annual payment for
each  district  based on a percentage calculated as a proportion of each
district's payment to the aggregate of payments to all  districts.    In
such  case,  each  district  shall receive its proportional share of the
budget appropriation.  Such payment made by the town shall be used sole-
ly to reduce the property tax liability of the  remaining  taxpayers  of
the district within such town. Not more than ten percent of the fund may
be  used for the purpose outlined in this section. This limitation shall
be determined on an annual basis. The last year for  which  twelve  full
months  of collected revenue is available shall be used to determine the
limitation provided for in this section. The town,  by  local  law,  may
determine  the  actual  percentage  of the fund, up to ten percent to be
appropriated for such payments.
  S 5. The town board shall adopt an annual  plan  before  the  payments
authorized  by  this  act  may be made. No monies from the fund shall be
expended for such payments, except as approved in said plan.  Said  plan
shall  specify  each parcel eligible for a payment and shall provide for
the amount of payment for each eligible parcel for  the  current  fiscal
year  as well as an estimate for the following fiscal year. In addition,
such plan shall provide the assessed value of each eligible parcel. Said
plan shall be approved and adopted by the  town  board  after  a  public
hearing.
  S  6.  All  local  laws enacted by the town of Southampton pursuant to
chapter 250 of the laws of 2002 and chapter 531 of the laws of 2007, and
all appropriations authorized pursuant to such local laws of the town of
Southampton are hereby legalized, validated, ratified, and confirmed.
  S 7. This  act  shall  take  effect  immediately,  provided  that  the
provisions  of sections two, three, four, five and six of this act shall
remain in full force and effect until December 31, 2030 when  upon  such
date,  the  provisions  of  such  sections  shall  expire  and be deemed
repealed.

2009-A7792B - Details

Current Committee:: Assembly Local Governments
Laws Affected:: Amd §64-e, Town L

2009-A7792B - Summary

2009-A7792B - Sponsor Memo

                                BILL NUMBER:A7792B

TITLE OF BILL:  An act to amend the town law, in relation to payments
for certain school, fire, fire protection, and ambulance districts for
lands exempt from real property taxation for purposes which implement
the Peconic Bay community preservation fund, and permitting the town of
Southampton to make such payments in certain cases; and providing for
the repeal of certain provisions upon expiration thereof

PURPOSE: Relates to payments for certain school, fire, fire protection
and ambulance districts for lands exempt from real property taxation;
Peconic Bay community preservation fund.

SUMMARY OF PROVISIONS: Section 1 subdivision 3 of section 64-e of the
town law, as amended by chapter 373 of the laws of 2008 is amended.
Section 2 allows the town of Southampton to make annual payments from
its community preservation fund to certain high-tax school, fire, fire
protection, and ambulance districts, listed in this section, located
either partially or wholly within the central pine barrens.  Such
payments may be made to mitigate the impact of loss tax revenue from
lands made wholly exempt as a result of their acquisition by a govern-
ment entity; lists the eligible districts as: Riverhead School District,
Hampton Bays School District, Eastport-South Manor School District,
Riverhead Fire District, Flanders Fire District, Flanders-Northampton
Ambulance District. Section 3 states that for determining payments to
each district, each eligible parcel shall be assessed in the same manner

as state lands; they shall be assessed annually and the town shall apply
each eligible district's tax rate to determine the payment for that
district; Section 4 states that not more than ten percent of the fund
may be used for these purposes and shall be determined on an annual
basis; using the last full twelve months of collected revenue to deter-
mine the limitation provided for in this section. The maximum percentage
for such purposes may be reduced by proposition approved by the voters;
Section 5 requires town board to adopt annual plan, after completion of
public hearing, which specifies each eligible parcel and provides amount
of payment for each eligible parcel; Section 6 states all local laws
enacted pursuant to chapter 250 of the laws of 2002 by the town of
Southampton and chapter 531 of the laws of 2007 are legalized, vali-
dated, ratified and confirmed; Section 7 Effective date.

JUSTIFICATION: This goal of this bill is to impose additional financial
controls over how the town of Southampton appropriates monies under the
PILOT provision of the Peconic Bay community preservation fund to
certain eligible districts. This legislation specifies each district
that is eligible to receive funds and mandates the manner in which
parcels are assessed for purposes of making payments to the eligible
districts.

LEGISLATIVE HISTORY: New bill

FISCAL IMPLICATIONS:

LOCAL FISCAL IMPLICATIONS: None to the state.

EFFECTIVE DATE:  This act shall take effect immediately, provided that
the provisions of sections two, three, four, five and six of this act
shall remain in full force and effect until December 31, 2030 when upon
such date, the provisions of such sections shall expire and be deemed
repealed.

2009-A7792B - Bill Text download pdf

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

    S. 4539--B                                            A. 7792--B

                       2009-2010 Regular Sessions

                      S E N A T E - A S S E M B L Y

                             April 24, 2009
                               ___________

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  --  committee  discharged,  bill  amended,  ordered reprinted as
  amended and recommitted to said  committee  --  committee  discharged,
  bill  amended,  ordered  reprinted  as amended and recommitted to said
  committee

IN ASSEMBLY -- Introduced by M. of A. THIELE -- read once  and  referred
  to  the  Committee  on Local Governments -- committee discharged, bill
  amended, ordered reprinted as amended and recommitted to said  commit-
  tee  --  again  reported  from said committee with amendments, ordered
  reprinted as amended and recommitted to said committee

AN ACT to amend the town  law,  in  relation  to  payments  for  certain
  school,  fire,  fire  protection,  and  ambulance  districts for lands
  exempt from real property taxation for purposes  which  implement  the
  Peconic  Bay  community  preservation fund, and permitting the town of
  Southampton to make such payments in certain cases; and providing  for
  the repeal of certain provisions upon expiration thereof

  THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1. Subdivision 3 of section 64-e of the town law,  as  amended
by chapter 373 of the laws of 2008, is amended to read as follows:
  3.  The  purposes of the fund shall be exclusively, (a) to implement a
plan for the preservation of community character  as  required  by  this
section,  (b)  to  acquire  interests or rights in real property for the
preservation of community character within the town  including  villages
therein  in  accordance  with  such plan and in cooperation with willing
sellers, (c) to establish a bank pursuant to a transfer  of  development
rights  program  consistent with section two hundred sixty-one-a of this
chapter, (d) to provide a management and stewardship  program  for  such
interests  and  rights  consistent  with subdivisions nine and nine-a of

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD02557-10-9

S. 4539--B                          2                         A. 7792--B

this section and in accordance  with  such  plan  designed  to  preserve
community character; provided that not more than ten percent of the fund
shall  be  utilized for the management and stewardship program[, and (e)
to  make  payments  to  fire, fire protection and ambulance districts in
connection with lands owned by the state or  any  municipal  corporation
within  the  central  pine barrens area as defined in subdivision ten of
section 57-0107 of the environmental conservation law. Such payments may
only be made to districts where more than  twenty-five  percent  of  the
assessed  value  of  such  district  is wholly exempt from real property
taxation pursuant to the real property tax law because it  is  owned  by
the  state  or a municipal corporation. Not more than ten percent of the
fund may be used for said purpose in any calendar year. School districts
shall also be eligible for such payments, provided (1) that real proper-
ty within such school district has been made  wholly  exempt  from  real
property  taxation  pursuant  to the real property tax law to effectuate
the purposes of the fund, and (2) such school district is determined  to
be  a  high  need  or  average need school district pursuant to the need
resource capacity index established by the state  education  department.
Such  payments  from  the fund shall not exceed the actual tax liability
that would have been due if such lands of the state or  of  a  municipal
corporation  had been subject to real property taxation. Where more than
one district is eligible for such a payment under  this  provision,  and
such  payment is less than the actual tax liability that would have been
due if such lands of the state  or  a  municipal  corporation  had  been
subject  to real property taxation, the town shall apportion such annual
payment on the basis of the total tax levied by each district within the
town for the year such payment is made. Such payment made  by  the  town
shall be used solely to reduce the property tax liability of the remain-
ing  taxpayers of the district within said town].  If the implementation
of the community preservation project plan, adopted by a town board,  as
provided  in  subdivision  six  of this section, has been completed, and
funds are no longer needed for the purposes outlined  in  this  subdivi-
sion,  then  any remaining monies in the fund shall be applied to reduce
any bonded  indebtedness  or  obligations  incurred  to  effectuate  the
purposes of this section.
  S 2. Notwithstanding any provision of law to the contrary, the town of
Southampton  may  make  annual  payments from its community preservation
fund to certain high-tax school, fire, fire  protection,  and  ambulance
districts,  listed  in  this section, located either wholly or partially
within the central pine barrens area as defined  in  subdivision  10  of
section  57-0107  of  the environmental conservation law.  Such payments
may be made to mitigate the impact of the loss tax revenues  from  lands
made  wholly  exempt  as  a  result of their acquisition by the federal,
state, or local government for the preservation of  community  character
as defined in subdivision 4 of section 64-e of the town law. The follow-
ing districts shall be eligible: Riverhead School District, Hampton Bays
School  District,  Eastport-South  Manor School District, Riverhead Fire
District, Flanders  Fire  District,  Flanders  -  Northampton  Ambulance
District.
  S  3.  Such  payments made by the town of Southampton pursuant to this
act shall only be made for lands within such districts which are  wholly
exempt from real property taxation pursuant to the real property tax law
that  have been acquired by the federal government, state government, or
a municipal corporation for community preservation purposes pursuant  to
section  64-e  of  the town law, whether or not said lands were actually
acquired with community preservation funds. For the purposes  of  deter-

S. 4539--B                          3                         A. 7792--B

mining the payment to each eligible district, each eligible parcel shall
be assessed in the same manner as state lands, as provided for in subdi-
vision  one  of  section 542 of the real property tax law.  Such assess-
ments  shall be approved by the state board of real property services in
the same manner as state lands, as provided  for  in  subdivision  3  of
section  542  of the real property tax law.  Such eligible parcels shall
be reassessed annually. The town shall apply  each  eligible  district's
tax  rate  to  determine the maximum payment for each eligible parcel in
that district.
  S 4. Where the total annual budget appropriation by the town  for  the
payments  provided  for  by this act is less than the aggregate payments
for all districts, then the town shall apportion such annual payment for
each district based on a percentage calculated as a proportion  of  each
district's  payment  to  the aggregate of payments to all districts.  In
such case, each district shall receive its  proportional  share  of  the
budget appropriation.  Such payment made by the town shall be used sole-
ly  to  reduce  the property tax liability of the remaining taxpayers of
the district within such town. Not more than  10  percent  of  the  fund
collected  in  any  fiscal  year may be used for the purpose outlined in
this section.  The last fiscal year for  which  twelve  full  months  of
collected  revenue  is  available shall be used to determine the maximum
appropriation permitted by this section. The maximum percentage  of  the
fund  to  be appropriated for such payments for any year or years may be
reduced below 10 percent by an election  upon  proposition  pursuant  to
section 81 of the town law.
  S  5.  The  town  board shall adopt an annual plan before the payments
authorized by this act may be made. No monies from  the  fund  shall  be
expended  for  such payments, except as approved in said plan. Said plan
shall specify each parcel eligible for a payment and shall  provide  for
the  amount  of  payment for each eligible parcel for the current fiscal
year as well as an estimate for the following fiscal year. In  addition,
such plan shall provide the assessed value of each eligible parcel. Said
plan  shall  be  approved  and  adopted by the town board after a public
hearing.
  S 6. All local laws enacted by the town  of  Southampton  pursuant  to
chapter 250 of the laws of 2002 and chapter 531 of the laws of 2007, are
hereby legalized, validated, ratified, and confirmed.
  S  7.  This  act  shall  take  effect  immediately,  provided that the
provisions of sections two, three, four, five and six of this act  shall
remain  in  full force and effect until December 31, 2030 when upon such
date, the provisions  of  such  sections  shall  expire  and  be  deemed
repealed.

2009-A7792C (ACTIVE) - Details

Current Committee:: Assembly Local Governments
Laws Affected:: Amd §64-e, Town L

2009-A7792C (ACTIVE) - Summary

2009-A7792C (ACTIVE) - Sponsor Memo

                                BILL NUMBER:A7792C

TITLE  OF BILL:  An act to amend the town law, in relation to payments
for certain school, fire, fire protection, and ambulance districts for
lands exempt from real property taxation for purposes which  implement
the  Peconic  Bay community preservation fund, and permitting the town
of Southampton to make such payments in certain cases;  and  providing
for the repeal of certain provisions upon expiration thereof

PURPOSE: Relates to payments for certain school, fire, fire protection
and  ambulance districts for lands exempt from real property taxation;
Peconic Bay community preservation fund.

SUMMARY OF PROVISIONS: Section 1 subdivision 3 of section 64-e of  the
town  law,  as  amended by chapter 373 of the laws of 2008 is amended.
Section 2 allows the town of Southampton to make annual payments  from
its community preservation fund to certain high-tax school, fire, fire
protection,  and  ambulance districts, listed in this section, located
either partially or wholly within the  central  pine  barrens.    Such
payments  may  be made to mitigate the impact of loss tax revenue from
lands made wholly exempt  as  a  result  of  their  acquisition  by  a
government  entity;  lists the eligible districts as: Riverhead School
District, Hampton Bays School District,  Eastport-South  Manor  School
District,   Riverhead   Fire   District,   Flanders   Fire   District,
Flanders-Northampton Ambulance District. Section  3  states  that  for
determining  payments  to each district, each eligible parcel shall be

assessed in the same manner as state lands;  they  shall  be  assessed
annually and the town shall apply each eligible district's tax rate to
determine  the  payment  for  that district; Section 4 states that not
more than ten percent of the fund may be used for these  purposes  and
shall  be  determined  on  an annual basis; using the last full twelve
months of collected revenue to determine the limitation  provided  for
in  this  section.  The  maximum  percentage  for such purposes may be
reduced by proposition approved by the voters; Section 5 requires town
board to adopt annual plan, after completion of public hearing,  which
specifies each eligible parcel and provides amount of payment for each
eligible  parcel;  Section 6 states all local laws enacted pursuant to
chapter 250 of the laws of 2002 by the town of Southampton and chapter
531 of the  laws  of  2007  are  legalized,  validated,  ratified  and
confirmed.  All  appropriations  by  the  Town  of  Southampton to the
Riverhead   School   District,   Hampton   Bays    School    District,
Eastport-South   Manor   School  District,  Riverhead  Fire  District,
Flanders  Fire  District,  Flanders-Northampton   Ambulance   District
pursuant  to  subdivision 3(e) of Section 64-e of the Town Law for the
years  2006,  2007,  2008,  2009  are  hereby  legalized,   validated,
ratified,  and  confirmed, provided that the Town of Southampton shall
repay to its  community  preservation  fund  established  pursuant  to
subdivision  2 of Section 64-e of the Town Law, an amount equal to the
aggregate overpayments made to the aforementioned school  and  special
districts   for  the  years  2006,  2007,  2008  and  2009,  including
overpayments resulting from the incorrect assessment of lands eligible
for payments, pursuant to Subdivision 3 (e) of  Section  64-e  of  the
Town  Law. The State Comptroller shall review, confirm and certify the
amount of such overpayments. Within 30 days of such certification, the
Town Board of the Town of Southampton shall prepare a  repayment  plan
and submit such plan to the State Comptroller for approval or approval
with  modifications.  The  State  Comptroller  shall act to approve or


approve with  modifications  within  30  days  of  submission  of  the
repayment  plan  by  the Town of Southampton. The Town shall implement
the repayment plan as approved or approved with modifications  by  the
State Comptroller; Section 7 Effective date.

JUSTIFICATION:  This  goal  of  this  bill  is  to  impose  additional
financial controls over  how  the  town  of  Southampton  appropriates
monies  under  the  PILOT  provision  of  the  Peconic  Bay  community
preservation fund to  certain  eligible  districts.  This  legislation
specifies each district that is eligible to receive funds and mandates
the  manner  in  which  parcels  are  assessed  for purposes of making
payments to the eligible districts.

LEGISLATIVE HISTORY:New bill

FISCAL IMPLICATIONS: None to the state.

EFFECTIVE DATE: This act shall take effect immediately, provided  that
the  provisions of Sections two, three, four, five and six of this act
shall remain in full force and effect until  December  31,  2030  when
upon  such  date,  the provisions of such sections shall expire and be
deemed repealed.

2009-A7792C (ACTIVE) - Bill Text download pdf

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

    S. 4539--C                                            A. 7792--C

                       2009-2010 Regular Sessions

                      S E N A T E - A S S E M B L Y

                             April 24, 2009
                               ___________

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  --  committee  discharged,  bill  amended,  ordered reprinted as
  amended and recommitted to said  committee  --  committee  discharged,
  bill  amended,  ordered  reprinted  as amended and recommitted to said
  committee -- committee discharged, bill amended, ordered reprinted  as
  amended and recommitted to said committee

IN  ASSEMBLY  --  Introduced by M. of A. THIELE, ALESSI -- read once and
  referred  to  the  Committee  on  Local   Governments   --   committee
  discharged, bill amended, ordered reprinted as amended and recommitted
  to  said  committee  -- again reported from said committee with amend-
  ments, ordered reprinted as amended and recommitted to said  committee
  --  again  reported  from  said  committee  with  amendments,  ordered
  reprinted as amended and recommitted to said committee

AN ACT to amend the town  law,  in  relation  to  payments  for  certain
  school,  fire,  fire  protection,  and  ambulance  districts for lands
  exempt from real property taxation for purposes  which  implement  the
  Peconic  Bay  community  preservation fund, and permitting the town of
  Southampton to make such payments in certain cases; and providing  for
  the repeal of certain provisions upon expiration thereof

  THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1. Subdivision 3 of section 64-e of the town law,  as  amended
by chapter 373 of the laws of 2008, is amended to read as follows:
  3.  The  purposes of the fund shall be exclusively, (a) to implement a
plan for the preservation of community character  as  required  by  this
section,  (b)  to  acquire  interests or rights in real property for the
preservation of community character within the town  including  villages
therein  in  accordance  with  such plan and in cooperation with willing
sellers, (c) to establish a bank pursuant to a transfer  of  development

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD02557-11-9

S. 4539--C                          2                         A. 7792--C

rights  program  consistent with section two hundred sixty-one-a of this
chapter, (d) to provide a management and stewardship  program  for  such
interests  and  rights  consistent  with subdivisions nine and nine-a of
this  section  and  in  accordance  with  such plan designed to preserve
community character; provided that not more than ten percent of the fund
shall be utilized for the management and stewardship program[,  and  (e)
to  make  payments  to  fire, fire protection and ambulance districts in
connection with lands owned by the state or  any  municipal  corporation
within  the  central  pine barrens area as defined in subdivision ten of
section 57-0107 of the environmental conservation law. Such payments may
only be made to districts where more than  twenty-five  percent  of  the
assessed  value  of  such  district  is wholly exempt from real property
taxation pursuant to the real property tax law because it  is  owned  by
the  state  or a municipal corporation. Not more than ten percent of the
fund may be used for said purpose in any calendar year. School districts
shall also be eligible for such payments, provided (1) that real proper-
ty within such school district has been made  wholly  exempt  from  real
property  taxation  pursuant  to the real property tax law to effectuate
the purposes of the fund, and (2) such school district is determined  to
be  a  high  need  or  average need school district pursuant to the need
resource capacity index established by the state  education  department.
Such  payments  from  the fund shall not exceed the actual tax liability
that would have been due if such lands of the state or  of  a  municipal
corporation  had been subject to real property taxation. Where more than
one district is eligible for such a payment under  this  provision,  and
such  payment is less than the actual tax liability that would have been
due if such lands of the state  or  a  municipal  corporation  had  been
subject  to real property taxation, the town shall apportion such annual
payment on the basis of the total tax levied by each district within the
town for the year such payment is made. Such payment made  by  the  town
shall be used solely to reduce the property tax liability of the remain-
ing  taxpayers of the district within said town].  If the implementation
of the community preservation project plan, adopted by a town board,  as
provided  in  subdivision  six  of this section, has been completed, and
funds are no longer needed for the purposes outlined  in  this  subdivi-
sion,  then  any remaining monies in the fund shall be applied to reduce
any bonded  indebtedness  or  obligations  incurred  to  effectuate  the
purposes of this section.
  S 2. Notwithstanding any provision of law to the contrary, the town of
Southampton  may  make  annual  payments from its community preservation
fund to certain high-tax school, fire, fire  protection,  and  ambulance
districts,  listed  in  this section, located either wholly or partially
within the central pine barrens area as defined  in  subdivision  10  of
section  57-0107  of  the environmental conservation law.  Such payments
may be made to mitigate the impact of the loss tax revenues  from  lands
made  wholly  exempt  as  a  result of their acquisition by the federal,
state, or local government for the preservation of  community  character
as defined in subdivision 4 of section 64-e of the town law. The follow-
ing districts shall be eligible: Riverhead School District, Hampton Bays
School  District,  Eastport-South  Manor School District, Riverhead Fire
District, Flanders  Fire  District,  Flanders  -  Northampton  Ambulance
District.
  S  3.  Such  payments made by the town of Southampton pursuant to this
act shall only be made for lands within such districts which are  wholly
exempt from real property taxation pursuant to the real property tax law
that  have been acquired by the federal government, state government, or

S. 4539--C                          3                         A. 7792--C

a municipal corporation for community preservation purposes pursuant  to
section  64-e  of  the town law, whether or not said lands were actually
acquired with community preservation funds. For the purposes  of  deter-
mining the payment to each eligible district, each eligible parcel shall
be assessed in the same manner as state lands, as provided for in subdi-
vision  one  of  section 542 of the real property tax law.  Such assess-
ments shall be approved by the state board of real property services  in
the  same  manner  as  state  lands, as provided for in subdivision 3 of
section 542 of the real property tax law.  Such eligible  parcels  shall
be  reassessed  annually.  The town shall apply each eligible district's
tax rate to determine the maximum payment for each  eligible  parcel  in
that district.
  S  4.  Where the total annual budget appropriation by the town for the
payments provided for by this act is less than  the  aggregate  payments
for all districts, then the town shall apportion such annual payment for
each  district  based on a percentage calculated as a proportion of each
district's payment to the aggregate of payments to all  districts.    In
such  case,  each  district  shall receive its proportional share of the
budget appropriation.  Such payment made by the town shall be used sole-
ly to reduce the property tax liability of the  remaining  taxpayers  of
the  district  within  such  town.  Not more than 10 percent of the fund
collected in any fiscal year may be used for  the  purpose  outlined  in
this  section.    The  last  fiscal year for which twelve full months of
collected revenue is available shall be used to  determine  the  maximum
appropriation  permitted  by this section. The maximum percentage of the
fund to be appropriated for such payments for any year or years  may  be
reduced  below  10  percent  by an election upon proposition pursuant to
section 81 of the town law.
  S 5. The town board shall adopt an annual  plan  before  the  payments
authorized  by  this  act  may be made. No monies from the fund shall be
expended for such payments, except as approved in said plan.  Said  plan
shall  specify  each parcel eligible for a payment and shall provide for
the amount of payment for each eligible parcel for  the  current  fiscal
year  as well as an estimate for the following fiscal year. In addition,
such plan shall provide the assessed value of each eligible parcel. Said
plan shall be approved and adopted by the  town  board  after  a  public
hearing.
  S  6.  All  local  laws enacted by the town of Southampton pursuant to
chapter 250 of the laws of 2002 and chapter 531 of the laws of 2007, are
hereby legalized, validated, ratified, and  confirmed.    All  appropri-
ations  by  the  town  of  Southampton to the Riverhead school district,
Hampton Bays school  district,  Eastport-South  Manor  school  district,
Riverhead  fire district, Flanders fire district, Flanders - Northampton
ambulance district pursuant to paragraph (e) of subdivision 3 of section
64-e of the town law for the years 2006, 2007, 2008, and 2009 are hereby
legalized, validated, ratified, and confirmed, provided that the town of
Southampton shall repay to its community preservation fund,  established
pursuant  to  subdivision  2  of section 64-e of the town law, an amount
equal to the aggregate overpayments made to  the  aforementioned  school
and  special districts for the years 2006, 2007, 2008, and 2009, includ-
ing overpayments resulting from the incorrect assessment of lands eligi-
ble for payments, pursuant to paragraph (e) of subdivision 3 of  section
64-e  of  the  town law. The state comptroller shall review, confirm and
certify the amount of such overpayments.  Within  thirty  days  of  such
certification, the town board of the town of Southampton shall prepare a
repayment  plan  and  submit  such  plan  to  the  state comptroller for

S. 4539--C                          4                         A. 7792--C

approval or approval with modifications. The state comptroller shall act
to  approve  or  approve  with  modifications  within  thirty  days   of
submission  of  the  repayment plan by the town of Southampton. The town
shall  implement the repayment plan as approved or approved with modifi-
cations by the state comptroller.
  S 7. This  act  shall  take  effect  immediately,  provided  that  the
provisions  of sections two, three, four, five and six of this act shall
remain in full force and effect until December 31, 2030 when  upon  such
date,  the  provisions  of  such  sections  shall  expire  and be deemed
repealed.

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