What's happening
This bill changes how unpaid school taxes are funded, requiring the state to advance half the amount and be repaid by counties over eleven months.
Why it matters
Shifts initial financial responsibility. By requiring the state to advance half of the unpaid school taxes, the bill eases the immediate cash flow burden on counties, helping them avoid large upfront payments when taxpayers fail to pay school taxes on time.
Establishes a structured repayment plan. Counties are given eleven months to repay the state for its advance, which allows them to spread out the financial impact over nearly a full fiscal year, potentially improving county budgeting and reducing the need for short-term borrowing.
Provides more predictable funding for school districts. By specifying that both the county and state must each pay half of the unpaid taxes promptly, the bill helps ensure that school districts receive their expected funding on time, even if local tax collection falls short.
May affect state and local government cash management. The legislation introduces new cash flow dynamics for both state and county governments, possibly shifting short-term financial risks or requiring new administrative procedures to track and process repayments.
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Who cares
Headline styles
Change School Tax Collection
Plain English, a few words. Used as the page title.
Sponsors
2 Multi-sponsors
History
- Referred to real property taxation
- Referred to real property taxation
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
3608
2019-2020 Regular Sessions
IN ASSEMBLY
January 29, 2019
Introduced by M. of A. GUNTHER -- Multi-Sponsored by -- M. of A. CROUCH, HAWLEY -- read once and referred to the Committee on Real Property Taxation
AN ACT to amend the real property tax law, in relation to the enforcement of taxes in certain school districts
The People of the State of New York, represented in Senate and Assembly, do enact as follows:
Section 1. Subdivision 4 of section 1330 of the real property tax law, as amended by chapter 350 of the laws of 1978, is amended to read as follows:
4. (a) The county treasurer shall, on or before the first day of April following the receipt of the statement and certificate as provided in subdivision two of this section, pay to the officer charged by law with the custody of school district moneys, fifty percent of the amount of returned unpaid school taxes, not including the amount of taxes paid pursuant to section thirteen hundred forty-two of this [chapter] article. The state comptroller shall at the same time pay the other fifty percent of the amount of returned unpaid school taxes, not including the amount of taxes paid pursuant to section thirteen hundred forty-two of this article.
(b) The county treasurer shall, on the first day of each and every month thereafter for the next eleven months, pay to the state comptroller an amount equal to one-eleventh of the amount paid by the state so that the state is fully repaid by March first of the following year.
§ 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD01447-01-9
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.