NY State Senate Bill 2015-S6443

Archive: Last Bill Status - In Senate Committee Education 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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	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jan 13, 2016	referred to education

co-Sponsors

2015-S6443 (ACTIVE) - Details

Current Committee:: Senate Education
Law Section:: Education Law
Laws Affected:: Amd §3641, Ed L
Versions Introduced in Other Legislative Sessions:: 2017-2018: S672
2019-2020: S1534
2021-2022: S5131

2015-S6443 (ACTIVE) - Summary

Relates to supplemental aid impact grants.

2015-S6443 (ACTIVE) - Sponsor Memo

                                 BILL NUMBER:  S6443                 Revised 02/11/16

 TITLE OF BILL :

An act to amend the education law, in relation to supplemental impact
aid grants

 PURPOSE :

This bill changes the education law to provide for supplemental impact
aid grants to school districts, based on the assessed value of
cemeteries within the district.

 SUMMARY OF PROVISIONS :

Section 1: amends section 3641 of the education law by adding
subdivision 17, which would provide financial assistance to school
districts that have experienced a significant reduction of the value
of taxable property due to the presence of cemeteries in the district,
as well as a mechanism for certifying the amount for each school
district and a payment date to each district of July 1.

Section 2: sets the effective date.

 JUSTIFICATION :

Since a large percentage of school funding comes from local property
taxes, some school districts are struggling to properly fund
educational programs. These districts, which contain an exceptional
amount of cemetery land, do not benefit from the same amount of
property taxes. This is because cemetery land is tax exempt land
through Section 446 of the real property tax law and that exemption
includes the payment of property taxes used for school district
funding. While this is a well-founded principle, it also hurts some
education funding because school districts with numerous and/or large
cemeteries are not receiving funds based on their assessed value. In
effect, school districts with many cemeteries within their boundaries
are penalized for not having the land counted towards school property
taxes.  This legislation removes the penalty incurred by school
districts with cemeteries by establishing state supplemental impact
aid grants valued at one hundred percent of the tax exemption provided
to cemeteries. Payments made to school districts are NOT a new tax on
cemeteries, and do NOT affect their tax exempt status. Supplemental
impact grants are provided directly from the state's General Fund.
These payments will better provide funding parity between school
districts with a disproportionately large amount of cemetery land,
versus those without.

In order to qualify for this impact aid, a district must have a
reimbursement over a set threshold, which ensures that the districts
most severely affected by the presence of non-taxed land will benefit
from this program. Additionally, while other classes of non-taxed land
exist, cemeteries are unique in that they are perpetually exempt from
taxes. That land can never be redeveloped for commercial or
residential use to contribute to school taxes. Therefore, this state
aid is appropriate to best respect and protect those cemeteries, as
well as ensure adequate resources and aid for children's educational
needs.

 LEGISLATIVE HISTORY :

New Bill.

 FISCAL IMPLICATIONS :

8 million
 EFFECTIVE DATE :
This act shall take effect immediately.

2015-S6443 (ACTIVE) - Bill Text download pdf

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

                                  6443

                            I N  S E N A T E

                            January 13, 2016
                               ___________

Introduced  by  Sen. KENNEDY -- read twice and ordered printed, and when
  printed to be committed to the Committee on Education

AN ACT to amend the education law, in relation  to  supplemental  impact
  aid grants

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

  Section 1. Section 3641 of the education law is amended  by  adding  a
new subdivision 17 to read as follows:
  17. SUPPLEMENTAL IMPACT AID GRANTS. A. THE PURPOSE OF THIS SUBDIVISION
IS  TO  PROVIDE  FINANCIAL  ASSISTANCE  TO DISTRICTS OTHER THAN FOR CITY
SCHOOL DISTRICTS OF CITIES HAVING POPULATIONS OF ONE HUNDRED TWENTY-FIVE
THOUSAND OR MORE WHICH HAVE EXPERIENCED A SIGNIFICANT REDUCTION  IN  THE
TAXABLE  FULL  VALUE  OF  THE SCHOOL DISTRICT AS A DIRECT CONSEQUENCE OF
SECTION FOUR HUNDRED FORTY-SIX OF THE REAL PROPERTY TAX LAW. REAL  PROP-
ERTY  ACTUALLY AND EXCLUSIVELY USED UNDER SECTION FOUR HUNDRED FORTY-SIX
OF THE REAL PROPERTY TAX LAW  SHALL  REMAIN  EXEMPT  FROM  TAXATION  AND
EXEMPT FROM SPECIAL AD VALOREM LEVIES AND SPECIAL ASSESSMENTS.
  B.  PRESCRIBED PAYMENTS. ON OR AFTER THE FIRST BUSINESS DAY OF JULY OF
EACH SCHOOL YEAR, COMMENCING JULY FIRST, TWO  THOUSAND  SIXTEEN,  SCHOOL
DISTRICTS  SHALL  BE  FULLY REIMBURSED IN AN AMOUNT EQUAL TO ONE HUNDRED
PERCENT OF THE EXEMPTION PROVIDED FOR BY SECTION FOUR HUNDRED  FORTY-SIX
OF  THE REAL PROPERTY TAX LAW, IF THAT REIMBURSEMENT AMOUNT IS OVER TWO-
TENTHS OF ONE PERCENT OF THE DISTRICT'S OVERALL STATE AID.   NO  PAYMENT
SHALL  BE  MADE  PURSUANT TO THIS SUBDIVISION UNTIL SUCH AMOUNT FOR EACH
SCHOOL DISTRICT IS CERTIFIED BY THE COMMISSIONER OF TAXATION AND FINANCE
AND TRANSMITTED TO THE COMMISSIONER. SUCH CERTIFICATION SHALL BE MADE ON
OR BEFORE JUNE THIRTIETH SO AS TO FACILITATE PAYMENTS TO BE MADE  PURSU-
ANT TO THIS SECTION.
  C.  THE COMMISSIONER OF TAXATION AND FINANCE SHALL CALCULATE AN AMOUNT
EQUAL TO ONE HUNDRED PERCENT OF THE EXEMPTION PROVIDED  FOR  BY  SECTION
FOUR HUNDRED FORTY-SIX OF THE REAL PROPERTY TAX LAW FOR EACH DISTRICT. A
DISTRICT  FULL REIMBURSEMENT AMOUNT SHALL EQUAL THE PRODUCT OF THE TOTAL
EXEMPTED FULL VALUE MULTIPLIED BY THE DISTRICT  HOMESTEAD  PROPERTY  TAX
RATE PER THOUSAND FOR THE BASE YEAR.

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

                                                           LBD13194-03-6

S. 6443                             2

  D.  A DISTRICT IS ELIGIBLE FOR SUCH A REIMBURSEMENT IF THE QUOTIENT OF
THE TOTAL AID FOR ADJUSTMENT DIVIDED  BY  ONE  HUNDRED  PERCENT  OF  THE
EXEMPTION  PROVIDED  FOR  BY  SECTION FOUR HUNDRED FORTY-SIX OF THE REAL
PROPERTY TAX LAW IS GREATER  THAN  TWO-TENTHS  OF  ONE  PERCENT.  FOR  A
DISTRICT  DESIGNATED  AS  HIGH NEED OR AVERAGE NEED PURSUANT TO SUBPARA-
GRAPH TWO OF PARAGRAPH C OF SUBDIVISION SIX  OF  THIS  SECTION  FOR  THE
SCHOOL  AID  COMPUTER LISTING PRODUCED BY THE COMMISSIONER IN SUPPORT OF
THE ENACTED BUDGET FOR THE TWO THOUSAND SEVEN--TWO THOUSAND EIGHT SCHOOL
YEAR AND ENTITLED "SA0708", OR IN THE CASE  OF  A  REORGANIZED  DISTRICT
THAT  HAD  A  PREDECESSOR DISTRICT THAT WAS SO DESIGNATED, SUCH DISTRICT
SHALL BE FULLY REIMBURSED. FOR OTHER DISTRICTS DESIGNATED  AS  LOW  NEED
PURSUANT  TO  SUBPARAGRAPH TWO OF PARAGRAPH C OF SUBDIVISION SIX OF THIS
SECTION FOR THE SCHOOL AID COMPUTER LISTING PRODUCED BY THE COMMISSIONER
IN SUPPORT OF THE ENACTED BUDGET FOR THE TWO THOUSAND  SEVEN--TWO  THOU-
SAND  EIGHT SCHOOL YEAR AND ENTITLED "SA0708", OR IN THE CASE OF A REOR-
GANIZED DISTRICT THAT HAD A PREDECESSOR DISTRICT THAT WAS SO DESIGNATED,
AND A COMBINED WEALTH RATIO OF LESS  THAN  ONE  AND  FIVE-TENTHS  (1.5),
TWENTY-FIVE PERCENT.
  FOR THE PURPOSES OF SUCH COMPUTATION, "TOTAL AID FOR ADJUSTMENT" SHALL
MEAN THE SUM OF THE AMOUNTS SET FORTH FOR EACH SCHOOL DISTRICT AS "FOUN-
DATION  AID",  "UNIVERSAL  PRE-KINDERGARTEN",  "FULL  DAY K CONVERSION",
"BOCES & SPECIAL SERVICES", "HIGH COST  EXCESS  COST",  "PRIVATE  EXCESS
COST",  "HARDWARE  & TECHNOLOGY", "SOFTWARE, LIBRARY, TEXTBOOK", "TRANS-
PORTATION INCL SUMMER", "OPERATING  REORG  INCENTIVE",  "CHARTER  SCHOOL
TRANSITIONAL",  "ACADEMIC ENHANCEMENT", "HIGH TAX AID" AND "SUPPLEMENTAL
PUB EXCESS COST" UNDER THE HEADING  "2014-15  BASE  YEAR  AIDS"  IN  THE
SCHOOL  AID  COMPUTER LISTING PRODUCED BY THE COMMISSIONER IN SUPPORT OF
THE ENACTED BUDGET FOR THE TWO THOUSAND  FIFTEEN--TWO  THOUSAND  SIXTEEN
SCHOOL YEAR;
  E.  NO  PAYMENT  SHALL BE MADE PURSUANT TO THIS SUBDIVISION UNTIL SUCH
AMOUNT FOR EACH SCHOOL DISTRICT IS  CERTIFIED  BY  THE  COMMISSIONER  OF
TAXATION  AND  FINANCE AND TRANSMITTED TO THE COMMISSIONER. SUCH CERTIF-
ICATION SHALL BE MADE ON OR BEFORE JUNE THIRTIETH SO  AS  TO  FACILITATE
PAYMENTS TO BE MADE PURSUANT TO THIS SECTION.
  S 2. This act shall take effect immediately.

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Senate Bill S6443

Sponsored By

Archive: Last Bill Status - In Senate Committee Education Committee

co-Sponsors

2015-S6443 (ACTIVE) - Details

2015-S6443 (ACTIVE) - Summary

2015-S6443 (ACTIVE) - Sponsor Memo

2015-S6443 (ACTIVE) - Bill Text download pdf

Comments

Senate Bill S6443

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Sponsored By

Timothy M. Kennedy

Archive: Last Bill Status - In Senate Committee Education Committee

co-Sponsors

Patrick M. Gallivan

George Latimer

Marc Panepinto

2015-S6443 (ACTIVE) - Details

2015-S6443 (ACTIVE) - Summary

2015-S6443 (ACTIVE) - Sponsor Memo

2015-S6443 (ACTIVE) - Bill Text download pdf

Comments