What's happening
This bill establishes a new disputed assessment fund in Nassau County, funded by a separate class four property tax levy, to pay for refunds, cancellations, and credits resulting from property tax disputes.
Why it matters
Creates a dedicated fund (the “disputed assessment fund”)—separate from general county revenues—to specifically handle the costs of property tax disputes and refunds for commercial (class four) properties, increasing transparency and accountability in how these refunds are managed.
Requires a separate, clearly identified tax levy on class four property owners’ annual tax bills to finance the fund, which could make the costs of tax disputes more visible and directly tied to those who benefit or are most affected.
Limits the size of this levy to a maximum of 10% of class four property tax collections, potentially capping the financial impact on commercial property owners while ensuring sufficient resources for dispute resolution.
Explicitly restricts use of the disputed assessment fund to the payment of refunds, cancellations, and credits resulting from settlements or legal rulings, ensuring that these monies cannot be diverted to unrelated county expenditures.
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Who cares
Headline styles
Reform Nassau Tax Refunds
Plain English, a few words. Used as the page title.
Sponsors
No co-sponsors yet.
History
- Substituted by A11216
- Ordered to third reading cal.2017
- Print number 8963a
- Amend and recommit to rules
- Referred to rules
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.
Refunds for Nassau Businesses
Signed by Governor · Sponsor Charles Lavine
Full text
2 pagesUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
8963--A
IN SENATE
June 7, 2018
Introduced by COMMITTEE ON RULES -- read twice and ordered printed, and when printed to be committed to the Committee on Rules -- committee discharged, bill amended, ordered reprinted as amended and recommitted to said committee
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.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD16208-03-8
S. 8963--A 2
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 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.
Sponsor's memo
Title of bill
An act to amend the Nassau county administrative code, in relation to the administration of real property tax refunds, cancel- lations and credits in Nassau county on class four real property
Purpose
Provides for the administration of real property tax refunds, cancella- tions and credits in Nassau County on class four real property.
Summary of provisions
Section one amends § 6-41.0 of the Nassau County Administrative Code to provide for the administration of the Disputed Assessment Fund on class four real property.
Nassau County will be required to levy charges annually on class four real property (as defined in the Real Property Tax Law) to fund the payment of refunds, cancellations and credits of property taxes and other levies within such class for the ensuing fiscal year. The amount of such levy would 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. The bill also clarifies that monies collected for the fund would not be deemed County revenues and payments therefrom would not be deemed County expenditures.
The bill would not affect the application of Title 3 of Article 5 of the Real Property Tax Law (corrections of errors).
Section two provides that Chapter 458 of the Laws of 2014 (establishing the Disputed Assessment Fund) would apply only to real property taxes and other amounts levied on the County's 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.
Section three provides that if any portion of this act is found invalid, the remainder shall not be affected.
Section four provides the effective date.
Justification
The Disputed Assessment Fund has proven beneficial in Nassau County. The provisions of this bill would further its original purpose, and at the same time address some of the complexities and limitations in the legislation that have become apparent since its inception. This bill would replace the current system with a more comprehensive flexible approach.
Legislative history
New bill.
Fiscal implications
This legislation will have no fiscal impact on the State.
Effective date
This act will take effect immediately.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.