Relates to the enforcement of taxes in certain city school districts

Title of bill

An act to amend the real property tax law, in relation to the enforcement of taxes in certain city school districts

Purpose

This bill would extend, to small city school districts, the existing provisions of the real property tax law regarding the enforcement of taxes that apply to other school districts outside the big five city school districts.

Summary of provisions

This bill amends Section 1330 of the real property tax law to include small city school districts among the school districts who would have the county treasurer pay to the school tax collector the amount of returned unpaid taxes.

Justification

Currently, non-city school districts have the privilege of county reimbursement of unpaid taxes. Conversely, residents of New York State's small cities suffer the dual tax burden of municipal services and programs and school taxes. This suffrage is compounded by the fact that the same municipal entity must make unpaid school taxes whole to the school district within its boundaries even though the small city has no means by which to recoup this cost. Additionally, this inequity requires small city school district residents to guarantee not only unpaid taxes for their school district, but for central and union free school districts in their county as well. This legislation would eliminate this unfair treatment, and have the same rules regarding unpaid taxes that apply to other school districts apply to small city school districts.

Legislative history

2007-2008: S.601 Local Government 2005-2006: S.666 Local Government

2003-04: S.803 Local Government

2001-02: S.98 Local Government

2000: S.833--Local Government; A.119--Ways & Means

1999: 5.833--Rules; A.119--Ways & Means

1997-98: S.5068--Rules; A.7922--Ways & Means

Fiscal implications

None.

Effective date

This act shall take effect immediately.