Bill Text: NY A11216 | 2017-2018 | General Assembly | Introduced

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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: Partisan Bill (Democrat 1-0)

Status: (Passed) 2018-07-10 - signed chap.114 [A11216 Detail]

Download: New_York-2017-A11216-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________
                                          11216
                   IN ASSEMBLY
                                      June 15, 2018
                                       ___________
        Introduced  by  COMMITTEE ON RULES -- (at request of M. of A. Lavine) --
          read once and referred to the Committee on Ways and Means
        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.
    25    d.  Such  levies  shall appear as a separate item on the annual county
    26  tax bill submitted to property owners by each  receiver  of  taxes.  The
    27  amounts  from  such  levies  shall  be  placed in a separate fund hereby
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD16208-02-8
        A. 11216                            2
     1  established as the disputed assessment fund which  shall  be  maintained
     2  and administered by the Nassau county treasurer; provided, however, that
     3  nothing  herein  shall  prevent the county from paying into the disputed
     4  assessment  fund  monies  from  other  funds or sources for the purposes
     5  specified in this section. The monies collected in such  fund  shall  be
     6  used  solely for the purposes specified in this section and shall not be
     7  deemed county revenues.
     8    e. Refunds, cancellations and credits of real property taxes and other
     9  levies on class four real property resulting from a settlement or  final
    10  order from a court of competent jurisdiction or a determination or stip-
    11  ulation  by  the  assessment  review  commission  shall be paid from the
    12  disputed assessment fund; provided, however, monies paid from such  fund
    13  shall  not  be deemed county expenditures.  Nothing herein shall prevent
    14  the county from funding the costs  of  any  refunds,  cancellations  and
    15  credits  of  real  property  taxes  and other levies from other funds or
    16  sources.
    17    f. The provisions of this section shall not affect the application  of
    18  title  three  of  article five of the real property tax law or any other
    19  provision of law except as expressly provided in this section.
    20    g. This section shall not apply  to  real  property  taxes  and  other
    21  amounts levied on the 2016-2017 and 2017-2018 tax rolls, and the charges
    22  collected in connection with such tax rolls shall be accounted for sepa-
    23  rately from amounts collected on subsequent tax rolls.
    24    §  3. Severability. If any provision of this act or if any application
    25  thereof to any person or circumstances is held invalid, the remainder of
    26  this act and the application of  the  provision  to  other  persons  and
    27  circumstances shall not be affected thereby.
    28    § 4. This act shall take effect immediately.