NY State Senate Bill 2009-S260

Senate Bill S260

2009-2010 Legislative Session

Provides state assistance for revaluation by all assessing units in a school district of assessments at full value during the same year

download bill text pdf

Archive: Last Bill Status - In Senate Committee Local Government 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 government
Jan 07, 2009	referred to local government

2009-S260 (ACTIVE) - Details

Current Committee:: Senate Local Government
Law Section:: Real Property Tax Law
Laws Affected:: Amd §1573, RPT L

2009-S260 (ACTIVE) - Summary

Provides state assistance to assessing units for the revaluation of assessments at full value when all assessing units in a school district made up of more than one assessing unit perform such revaluation during the same year.

2009-S260 (ACTIVE) - Sponsor Memo

                                 BILL NUMBER:  S260

 TITLE OF BILL :
An act to amend the real property tax law, in relation to providing
state assistance to assessing units within a single school district
which revalue during the same year

 PURPOSE :
To provide an incentive aid of $2 per parcel to every town within a
multiple town school district when they revalue to 100 percent in
order to encourage 100 percent revaluation and a uniform tax rate.

 SUMMARY OF PROVISIONS :
Section 1-adds a new subdivision 3-b to section 1573 of the Real
Property Tax Law to provide for state assistance in the amount of $2
per parcel.

Section 2-contains the effective date.

 JUSTIFICATION :
The State Office of Real Property services (ORPS) has a local aid
program to assist municipalities in complying with the legal
requirement to keep assessments uniform each year. This program allows
for a payment of $5 per parcel annually for the assessing unit's first
five years in the program and $3 per parcel thereafter.  In order to
be eligible to receive this aid, an assessing unit must annually

maintain assessments at 100 percent of market value; annually conduct
a systematic analysis of all locally assessed properties; annually
revise assessments where necessary to maintain the assessment level at
100 percent of market value; implement a program to physically inspect
and reappraise each property at least once every six years; and comply
with applicable statutes and rules.

This legislation would provide a $2 per parcel state aid payment to
towns located within a single school district when a district is
comprised of more than one town, and the town revalues their
assessment at 100 percent of market value. By having all the towns in
one school district revalue to 100 percent in the same year, we can
prevent tax shifts between towns within a single school district.

 LEGISLATIVE HISTORY :
2007/08:  S.1058 Local Government: A.1254 Real Property Taxation
2006:     S.734-A  Passed Senate; A.10392 - Ways & Means
2005:     S.734  Finance
2004:     S.6977  Passed Senate

 FISCAL IMPLICATIONS :
Unknown. ORPS would not need to equalize rates within a multi town
school district if they opted into the program which would save money.
Currently ORPS spends $25 million per year on maintenance aid to
ensure equitable assessment rolls statewide.

 LOCAL FISCAL IMPLICATIONS :
This will ensure a universal tax rate within a single school district
which will be beneficial to taxpayers.

 EFFECTIVE DATE :
This act shall take effect immediately.

2009-S260 (ACTIVE) - Bill Text download pdf

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

                                   260

                       2009-2010 Regular Sessions

                            I N  S E N A T E

                               (PREFILED)

                             January 7, 2009
                               ___________

Introduced  by  Sen.  LITTLE -- 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  providing
  state  assistance  to  assessing units within a single school district
  which revalue during the same year

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

  Section  1.  Section  1573  of the real property tax law is amended by
adding a new subdivision 3-b to read as follows:
  3-B. (A) STATE ASSISTANCE SHALL BE PAYABLE IN A ONE-TIME PAYMENT OF UP
TO TWO DOLLARS PER PARCEL, EXCLUDING PARCELS WHICH ARE WHOLLY EXEMPT  OR
ASSESSED  BY  THE  STATE  BOARD,  TO  EVERY ASSESSING UNIT WHEN ALL SUCH
ASSESSING UNITS WHICH COMPRISE A SCHOOL DISTRICT COMPOSED OF  MORE  THAN
ONE  ASSESSING  UNIT  REVALUE  THEIR  ASSESSMENTS AT ONE HUNDRED PERCENT
VALUE DURING THE SAME YEAR, AND THE ASSESSMENT ROLLS  DERIVED  THEREFROM
ARE  FILED  IN  TWO  THOUSAND  TEN OR THEREAFTER. THE PROVISIONS OF THIS
PARAGRAPH SHALL APPLY ONLY TO THOSE PARCELS WITHIN SUCH SCHOOL  DISTRICT
COMPOSED  OF  MULTIPLE  ASSESSING  UNITS,  WHEN ALL SUCH ASSESSING UNITS
REVALUE ASSESSMENTS AT ONE HUNDRED PERCENT VALUE DURING THE SAME YEAR.
  (B) NO PROVISION OF THIS SUBDIVISION SHALL  BE  DEEMED  TO  LIMIT  THE
ELIGIBILITY  OF  ANY ASSESSING UNIT TO RECEIVE STATE ASSISTANCE PURSUANT
TO SUBDIVISIONS ONE AND TWO OF THIS SECTION IN  ADDITION  TO  THE  STATE
ASSISTANCE GRANTED PURSUANT TO THIS SUBDIVISION.
  (C)  IF  AN  ASSESSING  UNIT,  AFTER  HAVING RECEIVED STATE ASSISTANCE
PURSUANT TO PARAGRAPH (A) OF THIS SUBDIVISION, REVERTS TO ASSESSMENT  AT
LESS  THAN  ONE  HUNDRED  PERCENT  OF  VALUE WITHIN FOUR YEARS AFTER THE
RECEIPT OF SUCH AID, SUCH ASSESSING UNIT SHALL  REMIT  TO  THE  STATE  A
PRORATED PORTION OF THE AID RECEIVED, EXCEPT THAT IN THE CASE OF A COUN-
TY  ASSESSING  UNIT,  IF A CITY OR TOWN THEREIN REVERTS TO ASSESSMENT AT
LESS THAN ONE HUNDRED PERCENT OF VALUE WITHIN FIVE YEARS AFTER THE COUN-
TY'S RECEIPT OF SUCH AID, THE COUNTY SHALL REMIT TO THE STATE A PRORATED
PORTION OF THE AID RECEIVED.
  S 2. This act shall take effect immediately.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD00104-01-9

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