Bill Text: NY A04530 | 2023-2024 | General Assembly | Amended

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Bill Title: Directs the commissioner of taxation and finance to study the frequency of residents who are being assessed library taxes for more than one library and to make recommendations to address the double taxation of residents.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced) 2024-01-03 - referred to libraries and education technology [A04530 Detail]

Download: New_York-2023-A04530-Amended.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                         4530--A

                               2023-2024 Regular Sessions

                   IN ASSEMBLY

                                    February 16, 2023
                                       ___________

        Introduced by M. of A. STIRPE -- read once and referred to the Committee
          on  Libraries  and  Education Technology -- committee discharged, bill
          amended, ordered reprinted as amended and recommitted to said  commit-
          tee

        AN ACT in relation to requiring the commissioner of taxation and finance
          to  study  the  frequency  of residents who are being assessed library
          taxes for more than one library and to make recommendations to prevent
          the double taxation of residents; and providing for the repeal of such
          provisions upon expiration thereof

          The People of the State of New York, represented in Senate and  Assem-
        bly, do enact as follows:

     1    Section  1.  The commissioner of taxation and finance, in consultation
     2  with the commissioner of education,  public  libraries,  public  library
     3  systems,  association  libraries,  and  with  the state librarian of the
     4  division of library development, shall study the frequency of  residents
     5  who are being assessed library taxes for more than one public library or
     6  association  library,  provided that such study shall exclude any public
     7  library or association library that is wholly contained  within  another
     8  public library or association library district, and shall make recommen-
     9  dations  to  address  the double taxation of residents. Such study shall
    10  include, but not be limited to, the following:
    11    (a) the estimated number of residents who are being  assessed  library
    12  taxes  for  more  than one public library or association library and the
    13  amount of money such residents are  paying  in  library  taxes  to  each
    14  public library and association library;
    15    (b)  the estimated economic impact on public libraries and association
    16  libraries that  would  result  from  prohibiting  residents  from  being
    17  assessed  library  taxes for more than one public library or association
    18  library; and
    19    (c) minimizing the economic impact on public libraries and association
    20  libraries of reduced revenue resulting from the prohibition of residents

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD01765-03-3
        A. 4530--A                          2

     1  from being assessed library taxes for more than one  public  library  or
     2  association library.
     3    § 2. The commissioner of taxation and finance shall submit a report to
     4  the  governor,  the temporary president of the senate and the speaker of
     5  the assembly one year after the effective date of this act.
     6    § 3. This act shall take effect immediately and shall  expire  and  be
     7  deemed repealed January 31, 2025.