Relates to payments for certain school, fire, fire protection and ambulance districts for lands exempt from real property taxation; Peconic Bay community preservation

Summary of provisions

Section 1 subdivision 3 of section 64-e of the town law, as amended by chapter 373 of the laws of 2008 is amended. Section 2 allows the town of Southampton to make annual payments from its community preservation fund to certain high-tax school, fire, fire protection, and ambulance districts, listed in this section, located either partially or wholly within the central pine barrens. Such payments may be made to mitigate the impact of loss tax revenue from lands made wholly exempt as a result of their acquisition by a government entity; lists the eligible districts as: Riverhead School District, Hampton Bays School District, Eastport-South Manor School District, Riverhead Fire District, Flanders Fire District, Flanders-Northampton Ambulance District. Section 3 states that for determining payments to each district, each eligible parcel shall be assessed in the same manner as state lands; they shall be assessed annually and the town shall apply each eligible district's tax rate to determine the payment for that district; Section 4 states that not more than ten percent of the fund may be used for these purposes and shall be determined on an annual basis; using the last full twelve months of collected revenue to determine the limitation provided for in this section. The maximum percentage for such purposes may be reduced by proposition approved by the voters; Section 5 requires town board to adopt annual plan, after completion of public hearing, which specifies each eligible parcel and provides amount of payment for each eligible parcel; Section 6 states all local laws enacted pursuant to chapter 250 of the laws of 2002 by the town of Southampton and chapter 531 of the laws of 2007 are legalized, validated, ratified and confirmed. All appropriations by the Town of Southampton to the Riverhead School District, Hampton Bays School District, Eastport-South Manor School District, Riverhead Fire District, Flanders Fire District, Flanders-Northampton Ambulance District pursuant to subdivision 3(e) of Section 64-e of the Town Law for the years 2006, 2007, 2008, 2009 are hereby legalized, validated, ratified, and confirmed, provided that the Town of Southampton shall repay to its community preservation fund established pursuant to subdivision 2 of Section 64-e of the Town Law, an amount equal to the aggregate overpayments made to the aforementioned school and special districts for the years 2006, 2007, 2008 and 2009, including overpayments resulting from the incorrect assessment of lands eligible for payments, pursuant to Subdivision 3 (e) of Section 64-e of the Town Law. The State Comptroller shall review, confirm and certify the amount of such overpayments. Within 30 days of such certification, the Town Board of the Town of Southampton shall prepare a repayment plan and submit such plan to the State Comptroller for approval or approval with modifications. The State Comptroller shall act to approve or

approve with modifications within 30 days of submission of the repayment plan by the Town of Southampton. The Town shall implement the repayment plan as approved or approved with modifications by the State Comptroller; Section 7 Effective date.

Justification

This goal of this bill is to impose additional financial controls over how the town of Southampton appropriates monies under the PILOT provision of the Peconic Bay community preservation fund to certain eligible districts. This legislation specifies each district that is eligible to receive funds and mandates the manner in which parcels are assessed for purposes of making payments to the eligible districts.

LEGISLATIVE HISTORY:New bill

Fiscal implications

None to the state.

Effective date

This act shall take effect immediately, provided that the provisions of Sections two, three, four, five and six of this act shall remain in full force and effect until December 31, 2030 when upon such date, the provisions of such sections shall expire and be deemed repealed.