Bill Text: NY S08963 | 2017-2018 | General Assembly | Amended

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Bill Title: Relates to the administration of real property tax refunds and credits in Nassau county on class four property.

Spectrum: Committee Bill

Status: (Introduced - Dead) 2018-06-19 - SUBSTITUTED BY A11216 [S08963 Detail]

Download: New_York-2017-S08963-Amended.html

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                STATE OF NEW YORK
        ________________________________________________________________________
                                         8963--A
                    IN SENATE
                                      June 7, 2018
                                       ___________
        Introduced  by COMMITTEE ON RULES -- read twice and ordered printed, and
          when printed to be committed to the Committee on  Rules  --  committee
          discharged, bill amended, ordered reprinted as amended and recommitted
          to said committee
        AN  ACT  to  amend the Nassau county administrative code, in relation to
          the administration of real property  tax  refunds,  cancellations  and
          credits in Nassau county on class four real property
          The  People of the State of New York, represented in Senate and Assem-
        bly, do enact as follows:
     1    Section 1. Section 6-41.0 of chapter 272 of the laws of 1939,  consti-
     2  tuting  the Nassau county administrative code is renumbered 6-42.1 and a
     3  new subdivision g is added to read as follows:
     4    g. This section shall apply only to  real  property  taxes  and  other
     5  amounts levied on the 2016-2017 and 2017-2018 tax rolls, and the charges
     6  collected in connection with such tax rolls shall be accounted for sepa-
     7  rately from amounts collected on subsequent tax rolls.
     8    §  2.  Chapter 272 of the laws of 1939, constituting the Nassau county
     9  administrative code is amended by adding a new section 6-42.2 to read as
    10  follows:
    11    § 6-42.2 Disputed assessment fund.  Notwithstanding the provisions  of
    12  section  eighteen  hundred  three-b  of the real property tax law or any
    13  other law to the contrary except as expressly provided herein:
    14    a. The county of Nassau shall levy charges annually on class four real
    15  property as defined in section eighteen hundred two of the real property
    16  tax law to fund the payment of refunds,  cancellations  and  credits  of
    17  property  taxes  and other levies on properties within such class in the
    18  ensuing fiscal year in the manner provided in this section.
    19    b. Such charges shall be calculated, levied,  collected  and  adminis-
    20  tered in the same manner as Nassau county real property taxes, except as
    21  otherwise provided in this section.
    22    c. The amount of such levy shall be not more than ten percent of class
    23  four  levies  on  the county tax roll for county, town, special district
    24  and school district property taxes and other levies.
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD16208-03-8
        S. 8963--A                          2
     1    d. Such levies shall appear as a separate item on  the  annual  county
     2  tax  bill  submitted  to  property owners by each receiver of taxes. The
     3  amounts from such levies shall be  placed  in  a  separate  fund  hereby
     4  established  as  the  disputed assessment fund which shall be maintained
     5  and administered by the Nassau county treasurer; provided, however, that
     6  nothing  herein  shall  prevent the county from paying into the disputed
     7  assessment fund monies from other funds  or  sources  for  the  purposes
     8  specified  in  this  section. The monies collected in such fund shall be
     9  used solely for the purposes specified in this section and shall not  be
    10  deemed county revenues.
    11    e. Refunds, cancellations and credits of real property taxes and other
    12  levies  on class four real property resulting from a settlement or final
    13  order from a court of competent jurisdiction or a determination or stip-
    14  ulation by the assessment review  commission  shall  be  paid  from  the
    15  disputed  assessment fund; provided, however, monies paid from such fund
    16  shall not be deemed county expenditures.  Nothing herein  shall  prevent
    17  the  county  from  funding  the  costs of any refunds, cancellations and
    18  credits of real property taxes and other  levies  from  other  funds  or
    19  sources.
    20    f.  The provisions of this section shall not affect the application of
    21  title three of article five of the real property tax law  or  any  other
    22  provision of law except as expressly provided in this section.
    23    g.  This  section  shall  not  apply  to real property taxes and other
    24  amounts levied on the 2016-2017 and 2017-2018 tax rolls, and the charges
    25  collected in connection with such tax rolls shall be accounted for sepa-
    26  rately from amounts collected on subsequent tax rolls.
    27    § 3. Severability. If any provision of this act or if any  application
    28  thereof to any person or circumstances is held invalid, the remainder of
    29  this  act  and  the  application  of  the provision to other persons and
    30  circumstances shall not be affected thereby.
    31    § 4. This act shall take effect immediately.