Merges the state office of real property services into the department of taxation and finance; repealer

BILL NUMBER:S8080

Title of bill

An act to amend the executive law, the real property tax law, and the tax law, in relation to merging the state office of real property services and the state board of real property services into the department of taxation and finance; and to repeal certain provisions of the real property tax law and the tax law relating thereto

Purpose

This bill would merge the State Board of Real Property Services ("State Board") and the State Office of Real Property Services CORPS") into the Department of Tax and Finance ("DTF").

Summary of provisions

Sections 1 through 4 of the bill would provide for conforming changes in the Executive Law, the Real Property Tax Law ("RPTL") and other consolidated or unconsolidated laws of the State related to changing the terms "State Board of Real Property Services", "State Board," or "State Office of Real Property Services" to "State Board of Real Property Tax Services" and "Commissioner," as appropriate, to reflect the transfer of responsibilities relating to the administration of real property taxes to the Commissioner of Taxation and Finance ("Commissioner") and DTF from the State Board and ORPS.

Section 4-a, 5 and 7 of the bill would create in DTF an Office of Real Property Tax Services ("ORPTS") and a separate and independent State Board of Real Property Tax Services ("SBRPTS"), and would transfer to the Commissioner and DTF the functions, powers, duties, employees, papers and property, business, rules and regulations, and unexpended or unencumbered appropriations of the former State Board and ORPS.

Sections 6, 8 and 10 through 25 of the bill would make specific conforming changes to various provisions of the RPTL and the Tax Law to change references to "State Board" to "Commissioner," "Department," and "State Board of Real Property Tax Services," and make other conforming adjustments, as appropriate.

Section 9 of the bill would repeal RPTL § 324, which provides for State Board review of local disciplinary actions against assessors.

Section 26 of the bill would make it effective immediately.

Existing law

RPTL Article 2 establishes the State Board and ORPS and sets forth their powers and duties.

RPTL § 324 provides for State Board review of local disciplinary actions against assessors.

Tax Law Article 8 establishes DTF and sets forth the powers and duties of the Commissioner.

Legislative history

This proposal was included in the 2010-2011 Executive Budget.

Statement in support

Merging the State Board and ORPS into DTF will achieve operational efficiencies through the consolidation of facilities and integration of staff resources, thereby maintaining core services at a lower cost.

BUDGET IMPLICATIONS::

This bill would reduce operational costs for the State.

Effective date

This bill would take effect immediately.