What's happening
This bill creates a disputed assessment fund in Nassau County to manage class four property tax refunds, funded by a separate annual levy.
Why it matters
Creates a dedicated fund ("disputed assessment fund"). specifically for handling refunds, cancellations, and credits related to disputed property tax assessments on commercial properties (class four), ensuring these monies are kept separate from general county revenues.
Establishes a new, separate annual levy. on class four property owners, up to 10% of all relevant tax levies, which will appear as a distinct item on tax bills—making tax challenges and their financial impact more transparent to both the county and property owners.
Limits the use of collected funds. so that they can only be spent for the purposes of resolving property tax disputes, and explicitly states these funds are *not* considered county expenditures or revenues, potentially insulating county finances from large, unpredictable refund liabilities.
Excludes certain past tax years (2016-2017 and 2017-2018). from the new system, requiring that funds collected for those years be kept separate, which could help clarify financial responsibilities and prevent commingling of old and new refund obligations.
Albany, before your first meeting.
Every bill that moved yesterday, summarized in a sentence and ranked by impact. The Albany Scorecard follows on Sundays.
Free. Unsubscribe in one click. Want alerts on specific bills? Create an account.
Who cares
Nassau County class four property owners
The bill would require annual charges to fund tax refunds, cancellations and credits, capped at 10 percent of class four levies and listed separately on county tax bills.
Nassau County treasurer
The treasurer would maintain and administer a separate disputed assessment fund, with collections and payments excluded from county revenues and expenditures.
Nassau County receivers of taxes
Receivers would have to show the disputed assessment levy as a separate item on annual county tax bills.
Class four property owners challenging assessments
Refunds, cancellations and credits resulting from court settlements or final orders, or assessment review commission determinations or stipulations, would be paid from the fund, with the 2016-2017 and 2017-2018 tax rolls excluded from the new framework.
Headline styles
Refunds for Nassau Businesses
Plain English, a few words. Used as the page title.
Sponsors
No co-sponsors yet.
History
- Signed chap.114
- Delivered to governor
- Returned to assembly
- Passed senateVote 61–1
- 3rd reading cal.2017
- Substituted for S8963A
- Referred to rules
- Delivered to senate
- Passed assembly
- Ordered to third reading rules cal.305
- Rules report cal.305
- Reported
Show 2 earlier actions
- Reported referred to rules
- Referred to ways and means
Companion bill
The same bill in the other chamber. A bill becomes law when one version passes both houses and the governor signs it, so either number can carry it.
Reform Nassau Tax Refunds
Senate Floor Calendar
Full text
2 pagesUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
11216
IN ASSEMBLY
June 15, 2018
Introduced by COMMITTEE ON RULES -- (at request of M. of A. Lavine) -read once and referred to the Committee on Ways and Means
AN ACT to amend the Nassau county administrative code, in relation to the administration of real property tax refunds, cancellations and credits in Nassau county on class four real property
The People of the State of New York, represented in Senate and Assembly, do enact as follows:
Section 1. Section 6-41.0 of chapter 272 of the laws of 1939, constituting the Nassau county administrative code is renumbered 6-42.1 and a new subdivision g is added to read as follows:
g. This section shall apply only to real property taxes and other amounts levied on the 2016-2017 and 2017-2018 tax rolls, and the charges collected in connection with such tax rolls shall be accounted for separately from amounts collected on subsequent tax rolls.
§ 2. Chapter 272 of the laws of 1939, constituting the Nassau county administrative code is amended by adding a new section 6-42.2 to read as follows:
§ 6-42.2 Disputed assessment fund. Notwithstanding the provisions of section eighteen hundred three-b of the real property tax law or any other law to the contrary except as expressly provided herein:
a. The county of Nassau shall levy charges annually on class four real property as defined in section eighteen hundred two of the real property tax law to fund the payment of refunds, cancellations and credits of property taxes and other levies on properties within such class in the ensuing fiscal year in the manner provided in this section.
b. Such charges shall be calculated, levied, collected and administered in the same manner as Nassau county real property taxes, except as otherwise provided in this section.
c. The amount of such levy shall be not more than ten percent of class four levies on the county tax roll for county, town, special district and school district property taxes and other levies.
d. Such levies shall appear as a separate item on the annual county tax bill submitted to property owners by each receiver of taxes. The amounts from such levies shall be placed in a separate fund hereby
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD16208-02-8
A. 11216 2
established as the disputed assessment fund which shall be maintained and administered by the Nassau county treasurer; provided, however, that nothing herein shall prevent the county from paying into the disputed assessment fund monies from other funds or sources for the purposes specified in this section. The monies collected in such fund shall be used solely for the purposes specified in this section and shall not be deemed county revenues.
e. Refunds, cancellations and credits of real property taxes and other levies on class four real property resulting from a settlement or final order from a court of competent jurisdiction or a determination or stipulation by the assessment review commission shall be paid from the disputed assessment fund; provided, however, monies paid from such fund shall not be deemed county expenditures. Nothing herein shall prevent the county from funding the costs of any refunds, cancellations and credits of real property taxes and other levies from other funds or sources.
f. The provisions of this section shall not affect the application of title three of article five of the real property tax law or any other provision of law except as expressly provided in this section.
g. This section shall not apply to real property taxes and other amounts levied on the 2016-2017 and 2017-2018 tax rolls, and the charges collected in connection with such tax rolls shall be accounted for separately from amounts collected on subsequent tax rolls.
§ 3. Severability. If any provision of this act or if any application thereof to any person or circumstances is held invalid, the remainder of this act and the application of the provision to other persons and circumstances shall not be affected thereby.
§ 4. This act shall take effect immediately.
Reflowed for reading: line numbers and page breaks removed. Cite the official text.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.