NY State Senate Bill 2021-S6653A

Senate Bill S6653A

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

download bill text pdf

Archive: Last Bill Status Via A6489 - 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
Oct 25, 2021	signed chap.503
Oct 13, 2021	delivered to governor
Jun 10, 2021	returned to assembly passed senate 3rd reading cal.1788 substituted for s6653a
Jun 10, 2021	substituted by a6489a ordered to third reading cal.1788 committee discharged and committed to rules
May 12, 2021	print number 6653a
May 12, 2021	amend and recommit to local government
May 11, 2021	referred to local government

Votes

- Jun 10, 2021 - Floor Vote
  A6489
  
  60
  
  Aye
  
  3
  
  Nay
  
  0
  
  Absent
  
  0
  
  Excused
  
  0
  
  Abstained
  - - Floor Vote: Jun 10, 2021
      
      aye (60)
      
      Addabbo Jr.
      
      Akshar
      
      Bailey
      
      Benjamin
      
      Biaggi
      
      Borrello
      
      Boyle
      
      Breslin
      
      Brisport
      
      Brooks
      
      Brouk
      
      Comrie
      
      Cooney
      
      Felder
      
      Gallivan
      
      Gaughran
      
      Gianaris
      
      Gounardes
      
      Griffo
      
      Harckham
      
      Helming
      
      Hinchey
      
      Hoylman-Sigal
      
      Jackson
      
      Kaminsky
      
      Kaplan
      
      Kavanagh
      
      Kennedy
      
      Krueger
      
      Lanza
      
      Liu
      
      Mannion
      
      Martucci
      
      Mattera
      
      May
      
      Mayer
      
      Myrie
      
      Oberacker
      
      Palumbo
      
      Parker
      
      Persaud
      
      Ramos
      
      Rath III
      
      Reichlin-Melnick
      
      Ritchie
      
      Rivera
      
      Ryan
      
      Salazar
      
      Sanders Jr.
      
      Savino
      
      Sepúlveda
      
      Serino
      
      Serrano
      
      Skoufis
      
      Stavisky
      
      Stec
      
      Stewart-Cousins
      
      Tedisco
      
      Thomas
      
      Weik
      
      nay (3)
      
      Jordan
      
      O'Mara
      
      Ortt
  Jun 10, 2021 - Rules Committee Vote
  S6653A
  
  19
  
  Aye
  
  2
  
  Nay
  
  0
  
  Aye with Reservations
  
  0
  
  Absent
  
  0
  
  Excused
  
  0
  
  Abstained
  - - Rules Committee Vote: Jun 10, 2021
      
      aye (19)
      
      Addabbo Jr.
      
      Bailey
      
      Benjamin
      
      Biaggi
      
      Boyle
      
      Breslin
      
      Comrie
      
      Gallivan
      
      Gianaris
      
      Griffo
      
      Kennedy
      
      Krueger
      
      Lanza
      
      Liu
      
      Mayer
      
      Parker
      
      Ritchie
      
      Savino
      
      Stewart-Cousins
      
      nay (2)
      
      O'Mara
      
      Ortt

Bill Amendments

Original

A (Active)

2021-S6653 - Details

See Assembly Version of this Bill:: A6489
Law Section:: Real Property Tax Law
Laws Affected:: Amd §726, RPT L
Versions Introduced in 2019-2020 Legislative Session:: A6333

2021-S6653 - 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-S6653 - Sponsor Memo

                                
 
BILL NUMBER: S6653

SPONSOR: MANNION
 
TITLE OF BILL:

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 munici-
pal public libraries and special district public libraries

 
PURPOSE OR GENERAL IDEA OF BILL:

The purpose of this legislation is to provide clarification regarding
which types of public libraries a school district may levy a charge-back
of refunds.

 
SUMMARY OF SPECIFIC PROVISIONS:

Section 1 amends paragraph (c) of subdivision 1 of section 726 of the
Real Property Tax Law to allow school districts to charge-back associ-
ation libraries, municipal public libraries and special district public
libraries the amount attributable to such library's tax levy.

Section 2 is the effective date.

 
JUSTIFICATION:

Currently, school districts collect local property tax revenues on
behalf of school district public libraries, association libraries,
municipal public libraries and special district public libraries if
these libraries exist within the boundary of the school district.
School districts are obligated by law to refund local property taxes to
residential and commercial property owners who successfully petition to
have the assessed value of a property reduced. Property tax refunds
issued by a school district include these libraries' share of the prop-
erty tax refund. Under current law school districts can only charge back
school district public libraries for their share of the refund. However,
Real Property Tax Law does not allow for a school district to charge
back to association libraries, municipal public libraries or special
district public libraries. As a result, school districts must absorb the
costs for all property tax refunds owed by these types of libraries.
Board of Education members, and taxpayers, tend to think this is not an
appropriate use of school district funds.

By way of example, if the local school district budget is $20,000,000,
and the association library budget is $175,000, and property tax refunds
are $100,000, the association library's portion of property tax refunds
would be approximately $875. Since the local school district cannot
charge back to the association library for their share of the refund,
the refund must be paid using funds from the school district's general
fund budget or from the school district's tax certiorari reserve.

 
PRIOR LEGISLATIVE HISTORY:

2019-20: A.6333 referred to real property taxation

 
FISCAL IMPLICATIONS:

There are no fiscal implications to the state or local governments.

 
EFFECTIVE DATE:
This act shall take effect on the first of January next succeeding the
date on which it shall have become law.

2021-S6653 - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   6653
 
                        2021-2022 Regular Sessions
 
                             I N  S E N A T E
 
                               May 11, 2021
                                ___________
 
 Introduced  by  Sen. MANNION -- read twice and ordered printed, and when
   printed to be committed to the Committee on Local Government
 
 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.

  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD10508-01-1

2021-S6653A (ACTIVE) - Details

See Assembly Version of this Bill:: A6489
Law Section:: Real Property Tax Law
Laws Affected:: Amd §726, RPT L
Versions Introduced in 2019-2020 Legislative Session:: A6333

2021-S6653A (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-S6653A (ACTIVE) - Sponsor Memo

                                
 
BILL NUMBER: S6653A

SPONSOR: MANNION
 
TITLE OF BILL:

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 munici-
pal public libraries and special district public libraries

 
PURPOSE OR GENERAL IDEA OF BILL:

The purpose of this legislation is to provide clarification regarding
which types of public libraries a school district may levy a charge-back
of refunds.

 
SUMMARY OF SPECIFIC PROVISIONS:

Section 1 amends paragraph (c) of subdivision I of section 726 of the
Real Property Tax Law to allow school districts to charge-back associ-
ation libraries, municipal public libraries and special district public
libraries the amount attributable to such library's tax levy.

Section 2 is the effective date.

 
JUSTIFICATION:

Currently, school districts collect local property tax revenues on
behalf of school district public libraries, association libraries,
municipal public libraries and special district public libraries if
these libraries exist within the boundary of the school district.
School districts are obligated by law to refund local property taxes to
residential and commercial property owners who successfully petition to
have the assessed value of a property reduced. Property tax refunds
issued by a school district include these libraries' share of the prop-
erty tax refund. Under current law school districts can only charge back
school district public libraries for their share of the refund. However,
Real Property Tax Law does not allow for a school district to charge
hack to association libraries, municipal public libraries or special
district public libraries. As a result, school districts must absorb the
costs for all property tax refunds owed by these types of libraries.
Board of Education members, and taxpayers, tend to think this is not an
appropriate use of school district funds.

By way of example, if the local school district budget is $20,000,000,
and the association library budget is $175,000, and property tax refunds
are $100,000, the association library's portion of property tax refunds
would be approximately $875. Since the local school district cannot
charge back to the association library for their share of the refund,
the refund must be paid using funds from the school district's general
fund budget or from the school district's tax certiorari reserve.

 
PRIOR LEGISLATIVE !STORY:

2019-20: A.6333 referred to real property taxation

 
FISCAL IMPLICATIONS:

There are no fiscal implications to the state or local governments.

 
EFFECTIVE DATE:
This act shall take effect on the first of January next succeeding the
date on which it shall have become law.

2021-S6653A (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  6653--A
 
                        2021-2022 Regular Sessions
 
                             I N  S E N A T E
 
                               May 11, 2021
                                ___________
 
 Introduced  by  Sen. MANNION -- read twice and ordered printed, and when
   printed to be committed  to  the  Committee  on  Local  Government  --
   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.

                                                            LBD10508-03-1

 S. 6653--A                          2
 
 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.

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