S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
           S. 3062--A                                            A. 3886--A
                              2013-2014 Regular Sessions
                             S E N A T E - A S S E M B L Y
                                   January 29, 2013
                                      ___________
       IN SENATE -- Introduced by Sen. LAVALLE -- read twice and ordered print-
         ed, and when printed to be committed to the Committee on Local Govern-
         ment -- recommitted to the Committee on Local Government in accordance
         with  Senate  Rule  6,  sec.  8 -- committee discharged, bill amended,
         ordered reprinted as amended and recommitted to said committee
       IN ASSEMBLY -- Introduced by M. of A. THIELE -- read once  and  referred
         to  the  Committee  on  Real  Property  Taxation -- recommitted to the
         Committee on Real Property Taxation in accordance with  Assembly  Rule
         3,  sec. 2 -- reported and referred to the Committee on Ways and Means
         -- committee discharged, bill amended, ordered  reprinted  as  amended
         and recommitted to said committee
       AN  ACT  in relation to providing an alternative method for equalization
         in the Riverhead central school  district  in  order  to  provide  tax
         stability;  and providing for the repeal of such provisions upon expi-
         ration thereof
         THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
       BLY, DO ENACT AS FOLLOWS:
    1    Section  1. Notwithstanding the provisions of section 1314 of the real
    2  property tax law or any other law to  the  contrary,  in  the  Riverhead
    3  central  school  district,  school  taxes shall be apportioned among the
    4  towns by taking the average of the apportionment  of  school  taxes  for
    5  each  town for the previous five years as calculated pursuant to section
    6  1314 of the real property tax law, including  the  year  for  which  the
    7  taxes are to be levied.
    8    S  2.  The Riverhead central school district, in consultation with the
    9  department of taxation and finance, shall prepare a report on or  before
   10  December  31,  2018.  Such report shall describe and evaluate the effec-
   11  tiveness and administration of this program and shall include,  but  not
   12  be  limited  to,  for each year that the program exists, a comparison of
   13  the utilized apportioned school taxes to  those  that  would  have  been
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD01717-02-4
       S. 3062--A                          2                         A. 3886--A
    1  utilized  if not for the program, an evaluation as to whether the use of
    2  a five year average of apportionment of school taxes  is  beneficial  to
    3  the  property  owners within the school district and recommendations for
    4  any  legislative  action. The report shall be submitted to the governor,
    5  the temporary president of the senate and the speaker of the assembly.
    6    S 3. This act shall take effect immediately and  shall  apply  to  the
    7  apportionment  of  school taxes for years occurring after such effective
    8  date, provided that this act shall remain in full force and effect until
    9  December 31, 2018, when upon such date this  act  shall  expire  and  be
   10  deemed repealed.