NY State Senate Bill 2021-S1676

Senate Bill S1676

2021-2022 Legislative Session

Relates to imposing a surcharge on certain sales within the Haverstraw-Stony Point Central School District

download bill text pdf

Archive: Last Bill Status - In Senate Committee Finance 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 05, 2022	referred to finance
Jan 14, 2021	referred to finance

2021-S1676 (ACTIVE) - Details

Current Committee:: Senate Finance
Law Section:: Education Law
Laws Affected:: Add §1501-d, Ed L; add Art 30-C §§1360 - 1362, Tax L
Versions Introduced in 2019-2020 Legislative Session:: S6627

2021-S1676 (ACTIVE) - Summary

Imposes a surcharge on all sales within the Bear Mountain State Park to benefit the Haverstraw-Stony Point Central School District.

2021-S1676 (ACTIVE) - Sponsor Memo

                                
 
BILL NUMBER: S1676

SPONSOR: SKOUFIS
 
TITLE OF BILL:

An act to amend the education law and the tax law, in relation to impos-
ing a surcharge on certain sales within the Haverstraw-Stony Point
central school district

 
PURPOSE:

To bring additional revenue to the Haverstraw-Stony Point (North Rock-
land) Central School District which is struggling under the burden of
the largest tax certiorari in NY history and deliver property tax relief
to taxpayers in the district.

 
SUMMARY OF PROVISIONS:

Section 1: Adds a new section 1501-d to the Education Law authorizing
the board of education of the Haverstraw-Stony Point Central School
District to adopt, by resolution, a school district surcharge pursuant

to the authority of article 30-c of the Tax Law. Provides an effective
date for the surcharge, depending on when in a calendar year the school
district chooses to adopt it.

Section 2: Adds a new article 30-C to the Tax Law. The section lays out
the tax surcharge which the board of education of the HaverstrawStony
Point School District may, by resolution, adopt. The surcharge will be
$1 on all sales that occur within Bear Mountain State Park. The section
also lays out the various notification requirements related to the
passage of the resolution, and the mechanisms by which the surcharge
shall be collected, deposited, and paid to the school district. It also
requires that any payments received by the school district from this
surcharge shall be used solely to reduce the property tax levy.

Section 3: Effective date.

 
JUSTIFICATION:

The Haverstraw-Stony Point (North Rockland) Central School District is
struggling under the burden of the largest tax certiorari in NY history
caused when the Mirant power plant won a 90% reduction in property tax
payments. The district has closed school buildings, slashed staff, and
increased class sizes, but taxpayers have still seen double-digit
increases in their property tax bills in recent years.

Though the Senate and Assembly included additional aid for the district
in their 2019-2020 one-house budget bills, the final adopted budget did
not include the aid, making additional sources of funding for the
district imperative. Located almost entirely within the Haverstraw-Stony
Point School District, Bear Mountain State Park is one of the most popu-
lar parks in the NY State Park system, with more than 2 million visitors
in 2018. The park includes a skating rink, carousel, zoo, two hotels, a
gift shop, restaurant and various concessions. Implementing a modest $1
surcharge on sales of goods and services within the park will impose
minimal burdens on visitors while raising substantial funds for the
struggling school district.

 
LEGISLATIVE HISTORY:
2020 - S. 6627 Reported and Committed to Finance / No Assembly Same-as

 
FISCAL IMPLICATIONS:

None to the state. The Haverstraw-Stony Point School District will bene-
fit from increased revenue from the surcharge.

 
EFFECTIVE DATE:
This act shall take effect immediately.

2021-S1676 (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   1676
 
                        2021-2022 Regular Sessions
 
                             I N  S E N A T E
 
                             January 14, 2021
                                ___________
 
 Introduced  by  Sen. SKOUFIS -- read twice and ordered printed, and when
   printed to be committed to the Committee on Finance
 
 AN ACT to amend the education law and the tax law, in relation to impos-
   ing a surcharge on certain sales  within  the  Haverstraw-Stony  Point
   central school district

   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. The education law is amended by adding a new section 1501-d
 to read as follows:
   § 1501-D. ADOPTION OF A SALES SURCHARGE FOR THE HAVERSTRAW-STONY POINT
 CENTRAL SCHOOL DISTRICT. 1.  THE BOARD OF EDUCATION OF  THE  HAVERSTRAW-
 STONY  POINT  CENTRAL SCHOOL DISTRICT MAY ADOPT, BY RESOLUTION, A SCHOOL
 DISTRICT SURCHARGE IMPOSED PURSUANT TO THE AUTHORITY OF ARTICLE THIRTY-C
 OF THE TAX LAW, TO FINANCE PUBLIC EDUCATION, PURSUANT TO  THIS  SECTION.
 THE  LEVY  OF  REAL PROPERTY TAXES BY THE HAVERSTRAW-STONY POINT CENTRAL
 SCHOOL DISTRICT SHALL NOT BE AFFECTED BY THE ADOPTION OF SUCH SURCHARGE.
   2. IF ADOPTED BY THE BOARD OF EDUCATION ON  OR  BEFORE  MARCH  THIRTY-
 FIRST  IN  ANY  YEAR,  WITH  NOTICE  TO THE COMMISSIONER OF TAXATION AND
 FINANCE, AS PROVIDED IN SECTION THIRTEEN HUNDRED SIXTY-ONE  OF  THE  TAX
 LAW  ON OR BEFORE SUCH DATE, SUCH SCHOOL DISTRICT SURCHARGE SHALL BECOME
 EFFECTIVE FROM AND AFTER THE FIRST DAY OF JANUARY  NEXT  SUCCEEDING  ITS
 ADOPTION.  IF  ADOPTED  AFTER  MARCH  THIRTY-FIRST  IN ANY YEAR, OR WITH
 NOTICE AFTER SUCH DATE, SUCH SURCHARGE SHALL BECOME EFFECTIVE  FROM  AND
 AFTER  ONE  YEAR  FROM  THE  FIRST  DAY  OF  JANUARY NEXT SUCCEEDING ITS
 ADOPTION.
   § 2. The tax law is amended by adding a new article 30-C  to  read  as
 follows:
                               ARTICLE 30-C
                      HAVERSTRAW-STONY POINT CENTRAL
                         SCHOOL DISTRICT SURCHARGE
 SECTION 1360. SHORT TITLE.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.

                                                            LBD05930-01-1

 S. 1676                             2
 
         1361. AUTHORITY TO IMPOSE SCHOOL DISTRICT SURCHARGE.
         1362. DEPOSIT AND DISPOSITION OF REVENUES.
   §  1360.  SHORT TITLE. THIS ARTICLE SHALL BE KNOWN AND MAY BE CITED AS
 THE "HAVERSTRAW-STONY POINT CENTRAL SCHOOL DISTRICT SURCHARGE".
   § 1361. AUTHORITY TO IMPOSE SCHOOL DISTRICT  SURCHARGE.  (A)  GENERAL.
 NOTWITHSTANDING  ANY OTHER PROVISION OF LAW TO THE CONTRARY, BUT SUBJECT
 TO THE LIMITATIONS AND CONDITIONS SET FORTH IN THIS ARTICLE, THE  HAVER-
 STRAW-STONY  POINT  CENTRAL SCHOOL DISTRICT, ACTING THROUGH ITS BOARD OF
 EDUCATION IN ACCORDANCE WITH SECTION FIFTEEN HUNDRED ONE-D OF THE EDUCA-
 TION LAW, IS HEREBY AUTHORIZED AND EMPOWERED TO ADOPT AND  AMEND  RESOL-
 UTIONS  IMPOSING  IN SUCH SCHOOL DISTRICT A SCHOOL DISTRICT SURCHARGE OF
 ONE DOLLAR ON ALL SALES WHICH OCCUR WITHIN THE BEAR MOUNTAIN STATE PARK.
 SUCH SCHOOL DISTRICT SURCHARGE  SHALL  BE  ADMINISTERED,  COLLECTED  AND
 DISTRIBUTED BY THE COMMISSIONER AS PROVIDED FOR IN THIS ARTICLE.
   (B) FORM OF ADOPTION OF RESOLUTION. ADOPTION OF THE SURCHARGE PURSUANT
 TO  THE  AUTHORITY  OF THIS SECTION SHALL BE BY ADOPTION OF A RESOLUTION
 SETTING FORTH A ONE DOLLAR SURCHARGE ON ALL SALES WITHIN THE BEAR  MOUN-
 TAIN STATE PARK.
   (C)  EFFECTIVENESS  OF  RESOLUTION  AND  FILING WITH COMMISSIONER. (1)
 INITIAL ADOPTION. A RESOLUTION IMPOSING  A  SURCHARGE  PURSUANT  TO  THE
 AUTHORITY  OF  THIS  SECTION WHICH IS ADOPTED ON OR BEFORE MARCH THIRTY-
 FIRST OF ANY CALENDAR YEAR WITH NOTICE TO THE COMMISSIONER ON OR  BEFORE
 SUCH  DATE SHALL GO INTO EFFECT ON THE FIRST DAY OF JANUARY OF THE FIRST
 SUCCEEDING CALENDAR YEAR, AND ANY SUCH RESOLUTION ADOPTED AFTER, OR WITH
 NOTICE AFTER, SUCH MARCH THIRTY-FIRST SHALL GO INTO EFFECT ON THE  FIRST
 DAY  OF  JANUARY  OF  THE SECOND SUCCEEDING CALENDAR YEAR, AND IN EITHER
 CASE SHALL APPLY TO TAXABLE YEARS BEGINNING ON AND AFTER SUCH FIRST  DAY
 OF JANUARY.
   (2)  AMENDMENT. A RESOLUTION AMENDING SUCH SURCHARGE, WHICH RESOLUTION
 IS ADOPTED ON OR BEFORE JUNE THIRTIETH OF ANY CALENDAR YEAR WITH  NOTICE
 TO  THE  COMMISSIONER ON OR BEFORE SUCH DATE SHALL GO INTO EFFECT ON THE
 FIRST DAY OF JANUARY OF THE FIRST SUCCEEDING CALENDAR YEAR, AND ANY SUCH
 RESOLUTION ADOPTED AFTER, OR WITH  NOTICE  AFTER,  SUCH  JUNE  THIRTIETH
 SHALL  GO INTO EFFECT ON THE FIRST DAY OF JANUARY OF THE SECOND SUCCEED-
 ING CALENDAR YEAR, AND IN EITHER  CASE  SHALL  APPLY  TO  TAXABLE  YEARS
 BEGINNING ON AND AFTER SUCH FIRST DAY OF JANUARY.
   (3)  NOTICE.  NOTICE TO THE COMMISSIONER OF ADOPTION OF ANY RESOLUTION
 PURSUANT TO THE AUTHORITY OF THIS SECTION SHALL BE BY MAILING BY  REGIS-
 TERED  MAIL  A  CERTIFIED COPY OF SUCH RESOLUTION TO THE COMMISSIONER AT
 THE COMMISSIONER'S OFFICE IN ALBANY.
   (D) FILING OF RESOLUTION WITH OTHERS. CERTIFIED  COPIES  OF  ANY  SUCH
 RESOLUTION SHALL ALSO BE FILED, WITHIN THIRTY DAYS OF THE DATE OF ENACT-
 MENT,  WITH  THE  CLERK  OF THE SCHOOL DISTRICT WHEREIN THE SURCHARGE IS
 IMPOSED.
   (E) COOPERATION. (1) THE SCHOOL DISTRICT SHALL FURNISH THE COMMISSION-
 ER SUCH INFORMATION AS HE OR SHE MAY REQUIRE IN  THE  ADMINISTRATION  OF
 SUCH SURCHARGE, ANY OTHER LAW TO THE CONTRARY NOTWITHSTANDING.
   (2)  THE  COMMISSIONER SHALL ADVISE AND COOPERATE WITH SCHOOL DISTRICT
 OFFICIALS FOR THE PURPOSE  OF  UNIFORM  ADMINISTRATION,  COLLECTION  AND
 DISTRIBUTION OF THE SURCHARGE AUTHORIZED BY THIS SECTION.
   § 1362. DEPOSIT AND DISPOSITION OF REVENUES. (A) ALL REVENUE COLLECTED
 BY  THE  COMMISSIONER FROM THE SURCHARGE IMPOSED BY THE HAVERSTRAW-STONY
 POINT CENTRAL SCHOOL DISTRICT PURSUANT TO THE AUTHORITY OF THIS  ARTICLE
 SHALL  BE DEPOSITED DAILY WITH SUCH RESPONSIBLE BANKS, BANKING HOUSES OR
 TRUST COMPANIES, AS MAY BE DESIGNATED BY THE STATE COMPTROLLER,  TO  THE
 CREDIT  OF  THE  COMPTROLLER,  IN  TRUST  FOR SUCH SCHOOL DISTRICT. SUCH

 S. 1676                             3
 
 DEPOSITS SHALL BE KEPT IN TRUST AND SEPARATE AND APART  FROM  ALL  OTHER
 MONEYS  IN  THE  POSSESSION  OF  THE  COMPTROLLER. THE COMPTROLLER SHALL
 REQUIRE ADEQUATE SECURITY FROM ALL SUCH  DEPOSITORIES  OF  SUCH  REVENUE
 COLLECTED BY THE COMMISSIONER.
   (B) THE AMOUNT REQUIRED FOR ADMINISTERING, COLLECTING AND DISTRIBUTING
 THE  SURCHARGE  SHALL  BE  PAID  BY  THE  COMPTROLLER  ON  OR BEFORE THE
 FIFTEENTH DAY OF EACH MONTH INTO THE GENERAL FUND OF THE STATE  TREASURY
 TO THE CREDIT OF THE STATE PURPOSES ACCOUNT THEREIN.
   (C)  THE DEPOSITS KEPT IN TRUST FOR SUCH SCHOOL DISTRICT SHALL BE PAID
 TO SUCH SCHOOL DISTRICT ON OR BEFORE THE FIRST OF JULY OF EACH YEAR  AND
 SHALL BE USED SOLELY TO REDUCE THE PROPERTY TAX LEVY.
   § 3. This act shall take effect immediately.

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