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. LBD16208-03-8S. 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.