Bill Text: NY A05622 | 2021-2022 | General Assembly | Introduced

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Bill Title: Sets forth the manner by which an owner of real property in the town of Southampton, county of Suffolk, which is bisected by a school district boundary shall pay real property school taxes.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2022-01-05 - referred to real property taxation [A05622 Detail]

Download: New_York-2021-A05622-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

            S. 5012                                                  A. 5622

                               2021-2022 Regular Sessions

                SENATE - ASSEMBLY

                                    February 22, 2021
                                       ___________

        IN SENATE -- Introduced by Sen. PALUMBO -- read twice and ordered print-
          ed, and when printed to be committed to the Committee on Local Govern-
          ment

        IN  ASSEMBLY  -- Introduced by M. of A. THIELE -- read once and referred
          to the Committee on Real Property Taxation

        AN ACT to amend the real property tax law, in relation to the payment of
          school taxes by owners of bisected real property in the town of South-
          ampton, county of Suffolk

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

     1    Section  1.  The  real  property  tax  law  is amended by adding a new
     2  section 571 to read as follows:
     3    § 571. Bisected real property. 1. Notwithstanding any other  provision
     4  of  law,  any person who is an owner of real property located within the
     5  town of Southampton, county of Suffolk which is bisected by  a  boundary
     6  separating  two schools and is the primary residence of such owner shall
     7  pay the real property school tax liability assessed to such property  to
     8  one of such school districts as designated by such owner at the tax rate
     9  employed  by  such  school district.   Such owner of real property shall
    10  designate the school  district  to  which  such  taxes  shall  be  paid,
    11  provided,  however,  that  if  there  are  any children residing in such
    12  primary residence who attend school in a school district whose  boundary
    13  bisects  such  property,  such  owner shall pay such taxes to the school
    14  district where such children attend school.
    15    2. Each school district which is designated to  receive  school  taxes
    16  from  the  town  pursuant  to this section shall receive the amount such
    17  district is entitled to based upon the proration of  the  bisected  real
    18  property,  calculated  at the tax rate employed by the designated school
    19  district.

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD05806-02-1
        S. 5012                             2                            A. 5622

     1    3. The Southampton town board is hereby  authorized  and  directed  to
     2  promulgate  rules  and regulations necessary to implement the provisions
     3  of this section including the manner and  form  in  which  an  owner  of
     4  bisected real property shall designate a school district for the payment
     5  of  taxes  and  the  method by which the town of Southampton shall remit
     6  payment to such designated and non-designated school districts.
     7    § 2. This act shall take effect immediately and shall apply to assess-
     8  ment rolls prepared on the basis of taxable status dates occurring on or
     9  after such date.