Establishes a petition to start the process to change the elective office of receiver of taxes

Summary of specific provisions

Section 1: the General Municipal Law is amended by adding a new article 17-B, sections 799-a, b, and c setting forth definitions and describing the petition process. It defines quali- fied elector and participating municipality. The petition process starts once a petition from residents (who are qualified to vote) is filed with the clerk of a municipality. Upon receiving the petition, the munici- pality submits the question of changing the office of the receiver of taxes from elective to appointive to the voters.

If the majority of votes cast on the referendum is in the affirmative, the municipality, within 30 days of the referendum, notifies the receiv- er of taxes that he or she shall serve out his or her remaining term. if the majority of votes cast on the referendum fails, and the petition process may nor be initiated for the same purpose within two years of the referendum's date. Petition deadlines, format, including signature and witness requirements, are specified.

Section 2. Subdivision 6 of section 20 of the Town Law, is amended, describing petition process requirements if a municipal board wishes to change appointive position of receiver of taxes to an elective one.

Section 3. Subdivision 1 of section 36 of the Town Law, as amended by chapter 437 of the laws of 1963, details the abolition process of receiver of taxes and assessments as an elective position turning over those duties to the town clerk.

Justification

Local government costs contribute to the unsustainable local property burden that all state residents bear. Public officials, business leaders, and policymakers recognize the enormity of the problem and have sought to address it. The Commission on Local Government Effi- ciency and Competitiveness, New York State Commission on Property Tax Relief, Citizen's Budget Commission, and Governor Paterson, in his 2009 State Budget, have proposed that local governments consolidate, share and/or eliminate services to cut costs.

Tax collecting was identified as an office with the greatest opportunity for streamlining. The process of tax collecting is suitable for compu- terization and other newer technologies. There is an increasing demand for up-to-date technologies from residents who use the Internet to make financial transactions. They are demanding that they be able to pay their taxes and complete all paperwork on-line. Modernizing and reorgan- izing tax collecting is ideal in cutting government costs while provid-

ing good public service. At the very least, taxpayers should have the chance to decide whether or not to change the tax collection process in their municipality.

Current law requires that the receiver of taxes is elected in each muni- cipality. This prevents any consolidation or sharing of services within or between municipalities. The sole mechanism to revert this elective office to an appointive one is through a ballot referendum.

Local legislatures have legal authority to place referenda on the ballot to be voted upon by the voters within those municipalities. They regu- larly put bond referenda on the ballot to fund major capital projects. It is rare that municipal boards put referenda on the ballot asking voters whether certain elective offices should be appointive ones, although there have been a few exceptions. For example, the Cortlandt Town Board placed a referendum on the ballot asking voters whether the elective position of superintendent of highways should be reverted to an appointed one (which passed). There is, however, no straight-forward method by which citizens can place such a referendum on their local ballot.

This legislation would allow citizens to initiate a petition process and consign the question of changing the elective office of receiver of taxes to an appointive one to a referendum on the ballot. Citizens should have the opportunity to make decisions regarding local government services, and having the ability to place a referendum on the ballot would be a crucial one.

Prior legislative history

New Legislation.

Fiscal implications

Minimal, since referenda can be put on the ballot during a general election.

Effective date

immediately.