Bill Text: NY S07857 | 2021-2022 | General Assembly | Amended

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Bill Title: Directs the commissioner of taxation and finance to study the frequency of residents who are being assessed library taxes for more than one library and to make recommendations to address the double taxation of residents; provides for the repeal of such provisions upon expiration thereof.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2022-06-01 - SUBSTITUTED BY A9448A [S07857 Detail]

Download: New_York-2021-S07857-Amended.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                         7857--A

                    IN SENATE

                                    January 12, 2022
                                       ___________

        Introduced  by  Sen. SKOUFIS -- read twice and ordered printed, and when
          printed to be committed to the  Committee  on  Libraries  --  reported
          favorably  from  said  committee  and  committed  to  the Committee on
          Finance -- committee discharged, bill amended,  ordered  reprinted  as
          amended and recommitted to said committee

        AN ACT in relation to requiring the commissioner of taxation and finance
          to  study  the  frequency  of residents who are being assessed library
          taxes for more than one library and to make recommendations to prevent
          the double taxation of residents; and providing for the repeal of such
          provisions upon expiration thereof

          The People of the State of New York, represented in Senate and  Assem-
        bly, do enact as follows:

     1    Section  1.  The commissioner of taxation and finance, in consultation
     2  with the commissioner of education,  public  libraries,  public  library
     3  systems,  and  association libraries, shall study the frequency of resi-
     4  dents who are being assessed library taxes  for  more  than  one  public
     5  library  or  association library, provided that such study shall exclude
     6  any public library or association library that is wholly contained with-
     7  in another public library or association  library  district,  and  shall
     8  make  recommendations  to address the double taxation of residents. Such
     9  study shall include, but not be limited to, the following:
    10    (a) the estimated number of residents who are being  assessed  library
    11  taxes  for  more  than one public library or association library and the
    12  amount of money such residents are  paying  in  library  taxes  to  each
    13  public library and association library;
    14    (b)  the estimated economic impact on public libraries and association
    15  libraries that  would  result  from  prohibiting  residents  from  being
    16  assessed  library  taxes for more than one public library or association
    17  library; and
    18    (c) minimizing the economic impact on public libraries and association
    19  libraries of reduced revenue resulting from the prohibition of residents
    20  from being assessed library taxes for more than one  public  library  or
    21  association library.

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD14256-05-2
        S. 7857--A                          2

     1    § 2. The commissioner of taxation and finance shall submit a report to
     2  the  governor,  the temporary president of the senate and the speaker of
     3  the assembly one year after the effective date of this act.
     4    §  3.  This  act shall take effect immediately and shall expire and be
     5  deemed repealed January 31, 2024.