NY State Senate Bill 2021-S9358

Senate Bill S9358

2021-2022 Legislative Session

Establishes the Northport-East Northport LIPA power plant tax assessment challenge reserve fund

download bill text pdf

Archive: Last Bill Status - In Assembly 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

View Actions

	Assembly Actions - Lowercase Senate Actions - UPPERCASE
May 31, 2022	referred to education delivered to assembly passed senate
May 25, 2022	ordered to third reading cal.1605 committee discharged and committed to rules
May 19, 2022	referred to education

Votes

- May 31, 2022 - Floor Vote
  S9358
  
  61
  
  Aye
  
  2
  
  Nay
  
  0
  
  Absent
  
  0
  
  Excused
  
  0
  
  Abstained
  - - Floor Vote: May 31, 2022
      
      aye (61)
      
      Addabbo Jr.
      
      Akshar
      
      Bailey
      
      Biaggi
      
      Borrello
      
      Boyle
      
      Breslin
      
      Brisport
      
      Brooks
      
      Brouk
      
      Cleare
      
      Comrie
      
      Cooney
      
      Felder
      
      Gallivan
      
      Gaughran
      
      Gianaris
      
      Gounardes
      
      Griffo
      
      Harckham
      
      Helming
      
      Hinchey
      
      Hoylman-Sigal
      
      Jackson
      
      Jordan
      
      Kaminsky
      
      Kaplan
      
      Kavanagh
      
      Kennedy
      
      Krueger
      
      Lanza
      
      Liu
      
      Mannion
      
      Martucci
      
      Mattera
      
      May
      
      Mayer
      
      Myrie
      
      O'Mara
      
      Ortt
      
      Palumbo
      
      Parker
      
      Persaud
      
      Ramos
      
      Rath III
      
      Reichlin-Melnick
      
      Ritchie
      
      Rivera
      
      Ryan
      
      Salazar
      
      Sanders Jr.
      
      Savino
      
      Sepúlveda
      
      Serrano
      
      Skoufis
      
      Stavisky
      
      Stec
      
      Stewart-Cousins
      
      Tedisco
      
      Thomas
      
      Weik
      
      nay (2)
      
      Oberacker
      
      Serino
  May 25, 2022 - Rules Committee Vote
  S9358
  
  18
  
  Aye
  
  0
  
  Nay
  
  3
  
  Aye with Reservations
  
  0
  
  Absent
  
  0
  
  Excused
  
  0
  
  Abstained
  - - Rules Committee Vote: May 25, 2022
      
      aye (18)
      
      Addabbo Jr.
      
      Bailey
      
      Biaggi
      
      Boyle
      
      Breslin
      
      Comrie
      
      Gallivan
      
      Gianaris
      
      Griffo
      
      Kennedy
      
      Krueger
      
      Liu
      
      Mayer
      
      O'Mara
      
      Parker
      
      Savino
      
      Sepúlveda
      
      Stewart-Cousins
      
      aye wr (3)
      
      Lanza
      
      Ortt
      
      Ritchie

2021-S9358 (ACTIVE) - Details

Current Committee:: Assembly Education
Law Section:: Education Law
Laws Affected:: Add §3654, Ed L

2021-S9358 (ACTIVE) - Summary

Establishes the Northport-East Northport LIPA power plant tax assessment challenge reserve fund to reserve against, lessen or prevent increases in the school district's real property tax levy and/or tax rate resulting from decreases in revenue or taxes or a significant shift in tax liability due to a tax certiorari settlement or judgment; defines terms; makes related provisions.

2021-S9358 (ACTIVE) - Sponsor Memo

                                 
BILL NUMBER: S9358

SPONSOR: GAUGHRAN
 
TITLE OF BILL:

An act to amend the education law, in relation to establishing the
Northport-East Northport LIPA power plant tax assessment challenge
reserve fund

 
PURPOSE OR GENERAL IDEA OF BILL:

To allow the Northport-East Northport Union Free School District to
establish a tax assessment challenge reserve fund.

 
SUMMARY OF PROVISIONS:

Section 1: provides that the Northport-East Northport Union Free School
District may establish a tax assessment challenge reserve fund in order
to reserve against, lessen, or prevent increases in the school
district's real property tax levy and/or tax rate resulting from
decreases in revenue or taxes or a significant shift in tax liability
due to a tax certiorari settlement or judgment. The establishment of

such a fund would need to be approved by the consent of the majority of
the voters present at either a special district meeting or at the annual
district meeting.

Section 2: sets the effective date.

 
JUSTIFICATION:

Tax certiorari challenges present a significant obstacle for our local
governments and school districts in their ability to remain fiscally
stable. When faced with a tax certiorari challenge, these entities must
decide whether to negotiate a settlement and suffer potentially large
losses in revenue, or to progress with costly legal proceedings. Adverse
judgments of this magnitude could have a crippling effect on taxpayers.
Towns and districts could be forced to cut services and programs that
are desperately needed by residents and our children. Allowing school
districts the ability to plan for such challenges will protect taxpay-
ers. This bill will help decrease the impact of such settlements or
adverse judgments if, and when, they arise.

 
PRIOR LEGISLATIVE HISTORY:

New bill.

 
FISCAL IMPLICATIONS:

None to the state.

 
EFFECTIVE DATE:
This act shall take effect immediately.

2021-S9358 (ACTIVE) - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   9358
 
                             I N  S E N A T E
 
                               May 19, 2022
                                ___________
 
 Introduced  by Sen. GAUGHRAN -- 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  establishing  the
   Northport-East  Northport  LIPA  power  plant tax assessment challenge
   reserve fund
 
   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 3654
 to read as follows:
   § 3654. NORTHPORT-EAST NORTHPORT LIPA POWER PLANT TAX ASSESSMENT CHAL-
 LENGE RESERVE FUND. 1. DEFINITIONS. AS USED IN THIS SECTION:
   (A) "BOARD OF EDUCATION" OR "BOARD" SHALL MEAN THE BOARD OF  EDUCATION
 OF THE NORTHPORT-EAST NORTHPORT UNION FREE SCHOOL DISTRICT.
   (B)  "NORTHPORT-EAST NORTHPORT LIPA POWER PLANT TAX  ASSESSMENT  CHAL-
 LENGE  RESERVE  FUND"  OR "FUND" SHALL MEAN THE NORTHPORT-EAST NORTHPORT
 LIPA POWER PLANT TAX ASSESSMENT  CHALLENGE  RESERVE  FUND    ESTABLISHED
 PURSUANT  TO THIS SECTION.
   (C)  "SCHOOL  DISTRICT"  OR  "DISTRICT"  SHALL MEAN THE NORTHPORT-EAST
 NORTHPORT UNION FREE SCHOOL DISTRICT.
   2.  THE  BOARD OF EDUCATION IS HEREBY AUTHORIZED TO ESTABLISH A NORTH-
 PORT-EAST NORTHPORT LIPA POWER PLANT TAX  ASSESSMENT  CHALLENGE  RESERVE
 FUND  TO  RESERVE AGAINST, OR LESSEN OR PREVENT INCREASES  IN THE SCHOOL
 DISTRICT'S REAL  PROPERTY  TAX  LEVY  AND/OR  TAX  RATE  RESULTING  FROM
 DECREASES  IN  REVENUE  OR TAXES OR A SIGNIFICANT SHIFT IN TAX LIABILITY
 DUE TO A TAX CERTIORARI SETTLEMENT OR JUDGMENT PROVIDED,  HOWEVER,  THAT
 NO  SUCH FUND SHALL BE ESTABLISHED UNLESS APPROVED BY A MAJORITY VOTE OF
 THE VOTERS PRESENT AND VOTING ON A SEPARATE BALLOT PROPOSITION  THEREFOR
 AT  EITHER  A  SPECIAL DISTRICT MEETING WHICH THE BOARD OF EDUCATION MAY
 CALL FOR SUCH PURPOSE OR AT THE ANNUAL DISTRICT MEETING AND ELECTION, TO
 BE NOTICED AND CONDUCTED IN  EITHER  CASE  IN  ACCORDANCE  WITH  ARTICLE
 FORTY-ONE OF THIS CHAPTER. SUCH SEPARATE PROPOSITION SHALL SET FORTH THE
 MAXIMUM ALLOWABLE BALANCE TO BE DEPOSITED AND HELD IN THE NORTHPORT-EAST
 NORTHPORT LIPA POWER PLANT TAX ASSESSMENT CHALLENGE RESERVE FUND. MONEYS
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD08722-12-2

 S. 9358                             2
 
 SHALL  BE  PAID  INTO  AND WITHDRAWN FROM THE FUND AND THE FUND SHALL BE
 ADMINISTERED AS FOLLOWS:
   (A)  THE  BOARD  OF EDUCATION IS HEREBY AUTHORIZED TO RECEIVE PAYMENTS
 INTO  ITS NORTHPORT-EAST NORTHPORT LIPA POWER PLANT TAX ASSESSMENT CHAL-
 LENGE RESERVE FUND  FROM  ANY  AVAILABLE FUNDS OR  SOURCES  OF  REVENUE,
 INCLUDING ANY SURPLUS FROM AN EXISTING RESERVE FUND.
   (B)  MONEYS  MAY  BE  WITHDRAWN FROM THE NORTHPORT-EAST NORTHPORT LIPA
 POWER  PLANT  TAX ASSESSMENT CHALLENGE RESERVE FUND BY RESOLUTION OF THE
 BOARD FOR ANY FISCAL YEAR, TO BE EXPENDED FOR ANY   LAWFUL  PURPOSE,  TO
 LESSEN    OR  PREVENT  INCREASES IN THE DISTRICT'S TAX LEVY. WITHDRAWALS
 FROM THE FUND SHALL  BE  DISCLOSED  IN  A  MANNER  CONSISTENT  WITH  THE
 REQUIRED  DISCLOSURES  OF  SIMILAR  RESERVE  FUNDS HELD BY THE DISTRICT,
 INCLUDING  DISCLOSURES REQUIRED BY THE PROPERTY TAX REPORT CARD PREPARED
 BY THE DISTRICT PURSUANT TO  THE  PROVISIONS  OF  SUBDIVISION  SEVEN  OF
 SECTION  SEVENTEEN  HUNDRED  SIXTEEN  OF  THIS CHAPTER.
   § 2. This act shall take effect immediately.

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