What's happening
This bill provides state aid to local governments for extra costs incurred from accepting early property tax payments in late 2017.
Why it matters
Direct reimbursement for local governments. This bill ensures that counties, cities, and towns are not financially burdened by the extra administrative work and staffing they undertook to process early property tax payments at the end of 2017.
Explicit recognition of unique costs. It acknowledges and covers a range of potential extra expenses, such as overtime, hiring temporary staff, adjusting operating procedures, and accelerating local budget timelines, which local governments may have faced as a result of the executive order allowing early payments.
Structured accountability. Aid is only provided if the chief executive officer of a municipality certifies—according to specific procedures set by the state comptroller—that these additional costs were actually incurred, helping to prevent misuse of state funds.
Temporary and targeted relief. The law is designed as a one-time measure, expiring automatically once all qualifying aid has been disbursed, thereby focusing support solely on the distinct circumstances arising from the late-2017 policy change.
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
Headline styles
Reimburse Early Tax Costs
Plain English, a few words. Used as the page title.
Sponsors
Senator · Senate District 7
No co-sponsors yet.
History
- Referred to finance
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.
Aid for Early Tax Payments
In Assembly Committee · Ways And Means · Sponsor Edward Ra
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
7572
IN SENATE
January 26, 2018
Introduced by Sen. PHILLIPS -- read twice and ordered printed, and when printed to be committed to the Committee on Finance
AN ACT to amend the state finance law, in relation to aid to local governments for early property tax payments; and providing for the repeal of such provisions upon expiration thereof
The People of the State of New York, represented in Senate and Assembly, do enact as follows:
Section 1. The state finance law is amended by adding a new section 54-n to read as follows:
§ 54-n. Aid to local governments for early property tax payments. 1. Definitions. As used in this section:
a. "Municipality" shall mean a county, city or town.
b. "Early property tax payments" shall mean property tax payments that were accepted by a county, city or town between December twenty-second, two thousand seventeen and December thirty-first, two thousand seventeen, inclusive, as a result of the authorization provided in the executive order number one hundred seventy-two issued on December twenty-second, two thousand seventeen.
2. The state shall provide aid in an amount equal to the costs incurred by a municipality as a result of accepting early property tax payments. Municipalities shall qualify for aid under this section if:
a. the municipality accepted early property tax payments; and
b. the municipality incurred additional costs as a result of accepting early property tax payments, including, but not limited to, overtime, additional staffing costs, additional operating costs, additional costs to enact a local budget on or before December twenty-eighth, two thousand seventeen, and other necessary expenses associated with accepting early property tax payments.
3. The chief executive officer of such municipality shall certify to the state comptroller that additional costs were incurred as a result of early property tax payments. Such certification shall be made in a form and manner prescribed by the state comptroller.
§ 2. This act shall take effect immediately and shall expire and be deemed repealed thirty days after all aid has been disbursed pursuant to section one of this act.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD14207-01-8
Reflowed for reading: line numbers and page breaks removed. Cite the official text.
Sponsor's memo
Title of bill
An act to amend the state finance law, in relation to aid to local governments for early property tax payments; and providing for the repeal of such provisions upon expiration thereof
Purpose or general idea of bill
To allow local tax offices affected by the mass demand for pre-payment of 2018 taxes in late 2017 via the December 22nd, 2017 Executive Order state reimbursement for the costs associated with keeping said offices operating longer than usual.
Summary of provisions
Section 1: Adds Section 54-n to the State Finance Law allowing for municipal tax offices to receive aid equal to the amount of the various costs incurred while accepting early property tax payments.
Section 2: Establishes an immediate effective date and provides for a termination date 30 days after final payments to municipal tax offices are made.
Justification
Following the December 22nd, 2017 Executive Order signed by the Governor allowing residents to pre-pay their 2018 property taxes in the face of Federal tax reform municipal tax offices, in order to accommodate the massive demand for 2018 pre-payment many offices opened their door after hours and had employees stay later.
Prior legislative history
New bill.
Fiscal implications for state and local governments
Undetermined.
Effective date
This act shall take effect immediately and shall expire and be deemed repealed thirty days after all aid has been disbursed pursuant to section one of this act.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.