Creates the local government school property tax recovery act

Summary of specific provisions

Specifically, this bill would provide the following:

*Authorize the Act to be and cited as the Local Government School Property Tax Recovery Act. *Add a new subdivision three to section 268 of the town law, and a new section 7-717-a of the village law, to provide that the town board or the proper local authorities of the village, may provide by local law or ordinance for the enforcement of their planning and zoning ordinances, and for any offence that occurred, when a property owner authorizes or permits a use of their property to result in an unapproved conversion of a single family residence to a two family residence or a multiple family residence, or in an unapproved conversion of a two family residence to a multiple family, with such offense punishable by a fine of a real property school tax expense for each school age child that resides in the unapproved, converted residence. *Add a new subdivision four to section 382 of the executive law, to provide that whenever a determination is made that a building is in violation of the uniform fire prevention and building code, as the result of a property owner authorizing or permitting a use of their property to result of a property owner authorizing or permitting a use of their property to result in an unapproved conversion of a single family residence to a two family residence or a multiple family residence, or in an unapproved conversion of a two family residence to a multiple family, then every local government shall be eligible to collect a fine of a real property school tax expense for each school age child that resides in the unapproved, converted residence. *Provide that for purposes of section 268 of the town law, section 7-717-a of the village law, and section 382 of the executive law, the amount of the real property school tax expense would be equal to that amount of cost that the public school district in which the residence is located, expends annually to educate the average child in such school district, reduced by the amount of federal and state aid such school district receives for each such child. In the event a local government collects a fine pursuant to these sections, such local government must forward the dollar amount of the fine so collected, less a ten percent administrative tee, to the such public school

district for the purposes of reducing the real property tax burden of the property owners of such public school district. In the event that the local government elects not to pursue such a fine, the public school district in which the residence is located, or any certified property owner, may bring an action for recovery of the real property school tax expense, pursuant to section 1360 of the civil practice law and rules. *Add section 1360 to the civil practice law and rules, to authorize private actions for school property lax recovery, whereby the public school district in which the residence is located, or any certified property owner, may bring an action for recovery of the real property school tax expense, in the event a local government elects not to pursue a fine pursuant to section 268 of the town law, section 7-717-a of the village law, or section 382 of the executive law. An action brought under this section must be commenced by means of a petition, within two years, in the Supreme Court or County Court in which the violating property is located. In order for a real property owner to bring an action pursuant to this section, such petitioner must receive a certification from the local government, signed by the town attorney or village attorney of such local government. Any recovery awarded pursuant to this section must be paid by the respondent into the court, whereupon the court must provide the school district with the amount of the real property school tax expense, less ten percent, and award the petitioner with the ten percent, together with reasonable costs, disbursements and attorneys fees.

Justification

This bill would provide a remedy to school districts that are seeing their expenses increase due to violations of zoning and planning or building codes, where single or two family homes are unlawfully converted. When such conversions occur, local governments and school districts must still provide services, but do not have the incumbent real property tax receipts to produce the revenue necessary to provide such municipal or educational services.

Accordingly, this bill would allow such revenues to be recouped from the violating property owner who authorizes or permits their property to be so unlawfully converted. As a result it would provide localities and school districts with needed revenue from people who break the law, and provide a strong deterrence to those who might think to violate the law in the first place.

Prior legislative history

This is a new bill.

Budget implications

This bill would produce revenue for school districts and localities

Effective date

This act would take effect on the 180th day.