Assembly Bill A6489

Signed By Governor
2021-2022 Legislative Session

Provides for a charge-back of refunds of taxes levied by a school district to municipal public libraries and special district public libraries

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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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Bill Amendments

2021-A6489 - Details

Law Section:
Real Property Tax Law
Laws Affected:
Amd §726, RPT L
Versions Introduced in 2019-2020 Legislative Session:
A6333

2021-A6489 - Summary

Provides for a charge-back of refunds of taxes levied by a school district to municipal public libraries and special district public libraries.

2021-A6489 - Bill Text download pdf 

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   6489
 
                        2021-2022 Regular Sessions
 
                           I N  A S S E M B L Y
 
                              March 19, 2021
                                ___________
 
 Introduced by M. of A. STIRPE -- read once and referred to the Committee
   on Real Property Taxation
 
 AN  ACT to amend the real property tax law, in relation to providing for
   a charge-back of refunds of taxes  levied  by  a  school  district  to
   municipal public libraries and special district public libraries

   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Paragraph (c) of subdivision 1 of section 726 of  the  real
 property  tax  law,  as  amended  by chapter 546 of the laws of 2014, is
 amended to read as follows:
   (c) Any final order in a proceeding under article seven of this  chap-
 ter, which orders or directs the correction or striking of an assessment
 appearing  on  that  portion  of  a city, town or county assessment roll
 applicable to a  school  district,  shall  be  binding  on  such  school
 district.  Any  amount  of  taxes  of  such  school district at any time
 collected upon such assessment in excess of the amount which would  have
 been  paid  had  such  assessment been made as determined by such order,
 shall be refunded by the school authorities  of  such  school  district,
 together  with  interest thereon computed as provided in subdivision two
 of this section. A school district which levies taxes  on  behalf  of  a
 school  district  public library may charge back to such public library,
 INCLUDING ASSOCIATION LIBRARIES, MUNICIPAL PUBLIC LIBRARIES, AND SPECIAL
 DISTRICT PUBLIC LIBRARIES, the portion of such  refund  attributable  to
 library  purposes.  Such  refund  shall  be  made in accordance with the
 procedure set forth in this section, provided, however, that application
 for such refund shall be made, by the petitioner or other person  paying
 such tax, within three years after the entry of the final order ordering
 or  adjudging  or  determining  such  assessment to have been excessive,
 unequal or unlawful, or that real property was misclassified.  The  time
 of  the  pendency  of any appeal in any such proceeding or from any such
 order shall not be deemed part of such three years.
   § 2. This act shall take effect on the first of January next  succeed-
 ing the date on which it shall have become a law.

2021-A6489A (ACTIVE) - Details

Law Section:
Real Property Tax Law
Laws Affected:
Amd §726, RPT L
Versions Introduced in 2019-2020 Legislative Session:
A6333

2021-A6489A (ACTIVE) - Summary

Provides for a charge-back of refunds of taxes levied by a school district to municipal public libraries and special district public libraries.

2021-A6489A (ACTIVE) - Bill Text download pdf 

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  6489--A
 
                        2021-2022 Regular Sessions
 
                           I N  A S S E M B L Y
 
                              March 19, 2021
                                ___________
 
 Introduced by M. of A. STIRPE -- read once and referred to the Committee
   on  Real  Property  Taxation  --  committee  discharged, bill amended,
   ordered reprinted as amended and recommitted to said committee
 
 AN ACT to amend the real property tax law, in relation to providing  for
   a  charge-back  of  refunds  of  taxes  levied by a school district to
   municipal public libraries and special district public libraries
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section  1.  Paragraph (c) of subdivision 1 of section 726 of the real
 property tax law, as amended by chapter 546 of  the  laws  of  2014,  is
 amended to read as follows:
   (c)  Any final order in a proceeding under article seven of this chap-
 ter, which orders or directs the correction or striking of an assessment
 appearing on that portion of a city,  town  or  county  assessment  roll
 applicable  to  a  school  district,  shall  be  binding  on such school
 district. Any amount of taxes  of  such  school  district  at  any  time
 collected  upon such assessment in excess of the amount which would have
 been paid had such assessment been made as  determined  by  such  order,
 shall  be  refunded  by  the school authorities of such school district,
 together with interest thereon computed as provided in  subdivision  two
 of  this  section.  A  school district which levies taxes on behalf of a
 school district public library, ASSOCIATION  LIBRARY,  MUNICIPAL  PUBLIC
 LIBRARY,  OR  SPECIAL  DISTRICT  PUBLIC  LIBRARY may charge back to such
 [public] library the portion of  such  refund  attributable  to  library
 purposes. Such refund shall be made in accordance with the procedure set
 forth  in  this  section,  provided,  however, that application for such
 refund shall be made, by the petitioner or other person paying such tax,
 within three years after the  entry  of  the  final  order  ordering  or
 adjudging or determining such assessment to have been excessive, unequal
 or  unlawful,  or  that real property was misclassified. The time of the
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD10508-02-1

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