NY State Senate Bill 2011-S3036

Senate Bill S3036

Signed By Governor

2011-2012 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 fund

download bill text pdf

Archive: Last Bill Status - Signed by Governor

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

View Actions

	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Aug 03, 2011	signed chap.330
Jul 22, 2011	delivered to governor
Jun 16, 2011	returned to senate passed assembly home rule request ordered to third reading rules cal.364 substituted for a4766
Jun 14, 2011	referred to ways and means delivered to assembly passed senate ordered to third reading cal.1213
Jun 13, 2011	committee discharged and committed to rules
Feb 07, 2011	referred to local government

Votes

- Jun 14, 2011 - Floor Vote
  S3036
  
  62
  
  Aye
  
  0
  
  Nay
  
  0
  
  Absent
  
  0
  
  Excused
  
  0
  
  Abstained
  - - Floor Vote: Jun 14, 2011
      
      aye (62)
      
      Adams
      
      Addabbo Jr.
      
      Alesi
      
      Avella
      
      Ball
      
      Bonacic
      
      Breslin
      
      Carlucci
      
      DeFrancisco
      
      Diaz
      
      Dilan
      
      Duane
      
      Espaillat
      
      Farley
      
      Flanagan
      
      Fuschillo
      
      Gallivan
      
      Gianaris
      
      Golden
      
      Griffo
      
      Grisanti
      
      Hannon
      
      Hassell-Thompson
      
      Huntley
      
      Johnson
      
      Kennedy
      
      Klein
      
      Krueger
      
      Kruger
      
      LaValle
      
      Lanza
      
      Larkin
      
      Libous
      
      Little
      
      Marcellino
      
      Martins
      
      Maziarz
      
      McDonald
      
      Montgomery
      
      Nozzolio
      
      O'Mara
      
      Oppenheimer
      
      Parker
      
      Peralta
      
      Perkins
      
      Ranzenhofer
      
      Ritchie
      
      Rivera
      
      Robach
      
      Saland
      
      Sampson
      
      Savino
      
      Serrano
      
      Seward
      
      Skelos
      
      Smith
      
      Squadron
      
      Stavisky
      
      Stewart-Cousins
      
      Valesky
      
      Young
      
      Zeldin
  Jun 14, 2011 - Rules Committee Vote
  S3036
  
  23
  
  Aye
  
  0
  
  Nay
  
  1
  
  Aye with Reservations
  
  0
  
  Absent
  
  0
  
  Excused
  
  0
  
  Abstained
  - - Rules Committee Vote: Jun 14, 2011
      
      aye (23)
      
      Alesi
      
      Breslin
      
      Dilan
      
      Farley
      
      Hannon
      
      Hassell-Thompson
      
      Johnson
      
      Krueger
      
      LaValle
      
      Larkin
      
      Libous
      
      Marcellino
      
      Maziarz
      
      Montgomery
      
      Nozzolio
      
      Parker
      
      Perkins
      
      Saland
      
      Sampson
      
      Seward
      
      Skelos
      
      Smith
      
      Stewart-Cousins
      
      aye wr (1)
      
      Duane

2011-S3036 (ACTIVE) - Details

See Assembly Version of this Bill:: A4766
Law Section:: Town Law
Laws Affected:: Amd §64-e, Town L

2011-S3036 (ACTIVE) - 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.

2011-S3036 (ACTIVE) - Sponsor Memo

                                BILL NUMBER:S3036

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 by repealing existing
provisions relating to payments to certain school, fire, fire
protection, and ambulance districts.

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 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 Central School District, Hampton Bays Union Free School
District, Eastport-South Manor Central School District, Riverhead
Fire District, Flanders Fire District, Flanders-Northampton Ambulance
District and the North East Quogue Fire Protection 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 the 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 legalizes, validates, ratifies and confirms all Community
Preservation Fund PILOT payments made by the Town of Southampton to
the Riverhead Central School District, Hampton Bays Union Free School
District, Eastport-South Manor Central School District, Riverhead


Fire District, Flanders Fire District, Flanders-Northampton Ambulance
District and the North East Quogue Fire Protection District for the
years 2008 and 2009, provided that the Town of Southampton repay
$664,647 to its Community Preservation Fund from its general or
capital fund. Such amount was determined as the aggregate overpayment
made to the aforementioned school and special districts for the years
2008 and 2009 by the Office of the State Comptroller in an audit
entitled "Town of Southampton, Peconic Bay Community Preservation
Fund, Payment in Lieu of Taxes, Period Covered January 1, 2008-June
30, 2009" dated November 2010. This Section further provides that if
such repayment is made from the Town of Southampton's capital fund,
the period of probable usefulness for such indebtedness shall be 20
years. In the alternative, the town may provide for the dedication of
additional lands to the Community Preservation Fund with a fair
market value equal to $664,647 or
more, said lands shall not have been acquired with monies from the
Community Preservation Fund.

Section 7 provides for an immediate effective date, provided that the
provisions of sections two, three, four and five 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.

JUSTIFICATION:
The New York State Comptroller performed an audit of
the Community Preservation Fund PILOT (Payment In Lieu Of Taxes)
payments made by the Town of Southampton in the years 2008 and 2009.
The findings of this audit revealed that the Town of Southampton
cumulatively paid $664,647 more in PILOT payments than the State law
permits. The State Comptroller confirmed that such payments were
excessive and that appropriate action needs to be taken to correct
this matter.

This legislation establishes a plan that will maintain the integrity
of the Peconic Bay Community Preservation Fund. It directs the Town
to repay the amount of the aggregate overpayments made in the years
2008 and 2009 to the fund as determined by the Comptroller's audit
($664,647). The monies can come from the Town's general fund or its
capital fund. The period of probable usefulness for such indebtedness
from the capital fund shall be twenty years.
Since no improper action was taken by the affected school, ambulance,
fire and fire protection districts, their taxpayers would be held
harmless by enactment of this measure. It is only right that the
level of government that violated the law be held fiscally accountable.

This legislation is necessary to ensure the Town complies with the
Comptroller's findings by returning the overpayments determined by
the audit and to impose additional financial control over how monies
under the PILOT provision of the Peconic Bay Community Preservation
Fund are appropriated to the Riverhead School District, Hampton Bays
Union Free School District, Eastport-South Manor Central School
District, Riverhead Fire District, Flanders Fire District,
Flanders-Northampton Ambulance District and the North East Quogue
Fire Protection District.

LEGISLATIVE HISTORY:


2010: A.7792-C/S.4539-C

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.

2011-S3036 (ACTIVE) - Bill Text download pdf

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

    S. 3036                                                  A. 4766

                       2011-2012 Regular Sessions

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

                            February 7, 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 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, AND (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.
                                                           LBD05688-03-1

S. 3036                             2                            A. 4766

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, as specified  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  lost  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 following districts shall  be  eligible:  Riverhead  central  school
district,  Hampton Bays union free school district, Eastport-South Manor
central  school  district,  Riverhead  fire  district,   Flanders   fire
district,  Flanders  - Northampton ambulance district, and the North End
Quogue fire protection 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 as provided for in the real property tax law.  Such  assess-
ments  shall  be approved by commissioner of taxation and finance 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 reas-

S. 3036                             3                            A. 4766

sessed annually. The town shall apply each eligible district's tax  rate
to  determine  the  maximum  payment  for  each  eligible parcel in that
district for each year.
  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  appropriations by the town of Southampton to the Riverhead
central school district, Hampton Bays union free school district,  East-
port-South Manor central school district, Riverhead fire district, Flan-
ders  fire  district, Flanders - Northampton ambulance district, and the
North End Quogue fire protection district pursuant to paragraph  (e)  of
subdivision  3  of  section 64-e of the town law for the years 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,  from its general fund or capital fund an amount equal to $664,647,
said amount representing the aggregate overpayments made to  the  afore-
mentioned school and special districts for the years 2008, and 2009,  as
determined  by  the Office of the State Comptroller in an audit entitled
"Town of Southampton, Peconic Bay Community Preservation  Fund,  Payment
in  Lieu  of Taxes, Period Covered January 1, 2008-June 30, 2009", dated
November 2010. If such repayment shall be made from  the  capital  fund,
the  period of probable usefulness for such indebtedness shall be twenty
years.  In the alternative, the town may provide for the  dedication  of
additional  lands  to the community preservation fund with a fair market
value equal to $664,647 or more, said lands shall not have been acquired
with monies from the community preservation fund.
  S 7. This  act  shall  take  effect  immediately,  provided  that  the
provisions  of  sections  two,  three,  four  and five 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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