Bill Text: NY S01339 | 2023-2024 | General Assembly | Introduced

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Bill Title: Relates to assessment of certain land parcels for the purposes of determining payments to eligible school, fire, fire protection, and ambulance districts; removes requirement that such assessments be approved by the commissioner of taxation and finance in the same manner as state lands.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced) 2023-02-01 - SUBSTITUTED BY A601 [S01339 Detail]

Download: New_York-2023-S01339-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                          1339

                               2023-2024 Regular Sessions

                    IN SENATE

                                    January 11, 2023
                                       ___________

        Introduced  by  Sen. PALUMBO -- read twice and ordered printed, and when
          printed to be committed to the Committee on Rules

        AN ACT to amend a chapter of the laws  of  2022  relating  to  repealing
          sections 2, 3, 4 and 5 of chapter 330 of the laws of 2011 amending the
          town   law   relating  to  payments  of  certain  school,  fire,  fire
          protection, and ambulance districts for the  lands  exempt  from  real
          property  taxation for purposes which implement the Peconic Bay commu-
          nity preservation fund, as proposed in legislative  bills  numbers  S.
          8025  and  A.  9158, in relation to assessment of certain land parcels
          for the purposes of determining payments  to  eligible  school,  fire,
          fire protection, and ambulance districts

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

     1    Section 1. Section 3 of a chapter of the  laws  of  2022  relating  to
     2  repealing  sections  2,  3,  4  and 5 of chapter 330 of the laws of 2011
     3  amending the town law relating to payments of certain school, fire, fire
     4  protection, and ambulance districts for the lands exempt from real prop-
     5  erty taxation for purposes which implement  the  Peconic  Bay  community
     6  preservation  fund, as proposed in legislative bills numbers S. 8025 and
     7  A. 9158, is amended to read as follows:
     8    § 3. Such payments made by a town pursuant to this act shall  only  be
     9  made  for  lands within such districts which are wholly exempt from real
    10  property taxation pursuant to the real property tax law that  have  been
    11  acquired  by  the  federal  government, state government, or a municipal
    12  corporation for community preservation purposes pursuant to section 64-e
    13  of the town law, whether or not said lands were actually  acquired  with
    14  community  preservation  funds.  For  the  purposes  of  determining the
    15  payment to  each  eligible  district,  each  eligible  parcel  shall  be
    16  assessed as provided for in the real property tax law. [Such assessments
    17  shall  be  approved  by commissioner of taxation and finance in the same
    18  manner as state lands, as provided for in subdivision 3 of  section  542

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD04033-01-3
        S. 1339                             2

     1  of the real property tax law.] Such eligible parcels shall be reassessed
     2  annually.  The  town  shall  apply  each eligible district's tax rate to
     3  determine the maximum payment for each eligible parcel in that  district
     4  for each year.
     5    §  2.  This  act  shall  take  effect on the same date and in the same
     6  manner as a chapter of the laws of 2022 relating to  repealing  sections
     7  2,  3,  4 and 5 of chapter 330 of the laws of 2011 amending the town law
     8  relating to payments of certain school, fire, fire protection, and ambu-
     9  lance districts for the lands exempt from  real  property  taxation  for
    10  purposes which implement the Peconic Bay community preservation fund, as
    11  proposed in legislative bills numbers S. 8025 and A. 9158, takes effect.