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.