Bill Text: NY A09158 | 2021-2022 | General Assembly | Introduced

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Bill Title: Relates to payments for certain school, fire, fire protection, and ambulance districts for lands exempt from real property taxation for purposes which implement the Peconic Bay community preservation fund.

Spectrum: Partisan Bill (Democrat 2-0)

Status: (Passed) 2022-12-23 - approval memo.74 [A09158 Detail]

Download: New_York-2021-A09158-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                          9158

                   IN ASSEMBLY

                                    January 31, 2022
                                       ___________

        Introduced by M. of A. THIELE -- read once and referred to the Committee
          on Local Governments

        AN  ACT  to repeal sections 2, 3, 4, and 5 of chapter 330 of the laws of
          2011 amending the town law relating to payments  for  certain  school,
          fire,  fire  protection, and ambulance districts for lands exempt from
          real property taxation for purposes which implement  the  Peconic  Bay
          community  preservation  fund; and providing for the repeal of certain
          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. Sections 2, 3, 4, and 5 of chapter 330 of the laws of 2011
     2  amending the town law relating to payments  for  certain  school,  fire,
     3  fire  protection,  and  ambulance  districts  for lands exempt from real
     4  property taxation for purposes which implement the Peconic Bay community
     5  preservation fund are REPEALED.
     6    § 2. Notwithstanding any provision of law to the contrary, a town  may
     7  make annual payments from its community preservation fund enacted pursu-
     8  ant  to  section  64-e of the town law to school, fire, fire protection,
     9  and ambulance districts. Such payments  may  be  made  to  mitigate  the
    10  impact of lost tax revenues from lands made wholly exempt as a result of
    11  their  acquisition  by  the  federal, state, or local government for the
    12  preservation of community character  as  defined  in  subdivision  4  of
    13  section  64-e  of the town law. Before approving such payments, the town
    14  board shall determine that the lost  tax  revenue  would  result  in  an
    15  extraordinary financial hardship to such districts.
    16    §  3.  Such payments made by a town pursuant to this act shall only be
    17  made for lands within such districts which are wholly exempt  from  real
    18  property  taxation  pursuant to the real property tax law that have been
    19  acquired by the federal government, state  government,  or  a  municipal
    20  corporation for community preservation purposes pursuant to section 64-e
    21  of  the  town law, whether or not said lands were actually acquired with
    22  community preservation  funds.  For  the  purposes  of  determining  the
    23  payment  to  each  eligible  district,  each  eligible  parcel  shall be
    24  assessed as provided for in the real property tax law. Such  assessments

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD11918-02-2
        A. 9158                             2

     1  shall  be  approved  by commissioner of taxation and finance in the same
     2  manner as state lands, as provided for in subdivision 3 of  section  542
     3  of  the real property tax law. Such eligible parcels shall be reassessed
     4  annually.  The  town  shall  apply  each eligible district's tax rate to
     5  determine the maximum payment for each eligible parcel in that  district
     6  for each year.
     7    §  4.  Where  the  total annual budget appropriation by a town for the
     8  payments provided for by this act is less than  the  aggregate  payments
     9  for all districts, then the town shall apportion such annual payment for
    10  each  district  based on a percentage calculated as a proportion of each
    11  district's payment to the aggregate of payments  to  all  districts.  In
    12  such  case,  each  district  shall receive its proportional share of the
    13  budget appropriation. Such payment made by the town shall be used solely
    14  to reduce the property tax liability of the remaining taxpayers  of  the
    15  district  within  such  town.  Not  more  than  10  percent  of the fund
    16  collected in any fiscal year may be used for  the  purpose  outlined  in
    17  this  section.  The  last  fiscal  year  for which twelve full months of
    18  collected revenue is available shall be used to  determine  the  maximum
    19  appropriation  permitted  by this section. The maximum percentage of the
    20  fund to be appropriated for such payments for any year or years  may  be
    21  reduced  below  10  percent  by an election upon proposition pursuant to
    22  section 81 of the town law.
    23    § 5. The town board shall adopt an annual  plan  before  the  payments
    24  authorized  by  this  act  may be made. No monies from the fund shall be
    25  expended for such payments, except as approved in said plan.  Said  plan
    26  shall  specify  each parcel eligible for a payment and shall provide for
    27  the amount of payment for each eligible parcel for  the  current  fiscal
    28  year  as well as an estimate for the following fiscal year. In addition,
    29  such plan shall provide the assessed value of each eligible parcel. Said
    30  plan shall be approved and adopted by the  town  board  after  a  public
    31  hearing.
    32    §  6.  This act shall take effect immediately; provided, however, that
    33  sections two, three, four and five of  this  act  shall  expire  and  be
    34  deemed repealed December 31, 2050.