What's happening
This bill allows owners of homes split between two school districts in Southampton to choose which district receives their school taxes.
Why it matters
This bill gives homeowners whose property is split between two school districts in Southampton the ability to choose which district receives their school tax payments—unless they have children attending one of the districts, in which case taxes must go to that district. This could make a financial difference for homeowners, especially if the tax rates differ, and ensures the district educating the children receives the funding.
The tax paid will be calculated at the chosen school district’s tax rate, potentially affecting both the homeowner’s costs and the revenue each district receives. This could introduce new incentives for property owners and may impact the budgets and resources available to local schools.
The bill authorizes the Southampton town board to create rules for how homeowners make their district choice and how tax payments are distributed between school districts. This introduces a local administrative responsibility and may lead to new procedures or paperwork for affected homeowners.
By addressing how taxes are allocated for bisected properties, the bill attempts to resolve longstanding confusion and potential inequities faced by those who live in homes straddling school district boundaries. This could have implications for property values and school district funding fairness in the Southampton area.
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Who cares
Headline styles
Let Owners Choose School Taxes
Plain English, a few words. Used as the page title.
Sponsors
No co-sponsors yet.
History
- Referred to local government
- Referred to local government
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.
Let Owners Pick School Taxes
In Assembly Committee · Real Property Taxation · Sponsor Fred Thiele
Full text
2 pagesUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
S. 3728 A. 5521
2019-2020 Regular Sessions
SENATE - ASSEMBLY
February 13, 2019
IN SENATE -- Introduced by Sen. LAVALLE -- read twice and ordered printed, and when printed to be committed to the Committee on Local Government
IN ASSEMBLY -- Introduced by M. of A. THIELE -- read once and referred to the Committee on Real Property Taxation
AN ACT to amend the real property tax law, in relation to the payment of school taxes by owners of bisected real property in the town of Southampton, county of Suffolk
The People of the State of New York, represented in Senate and Assembly, do enact as follows:
Section 1. The real property tax law is amended by adding a new section 561 to read as follows:
§ 561. Bisected real property. 1. Notwithstanding any other provision of law, any person who is an owner of real property located within the town of Southampton, county of Suffolk which is bisected by a boundary separating two schools and is the primary residence of such owner shall pay the real property school tax liability assessed to such property to one of such school districts as designated by such owner at the tax rate employed by such school district. Such owner of real property shall designate the school district to which such taxes shall be paid, provided, however, that if there are any children residing in such primary residence who attend school in a school district whose boundary bisects such property, such owner shall pay such taxes to the school district where such children attend school.
2. Each school district which is designated to receive school taxes from the town pursuant to this section shall receive the amount such district is entitled to based upon the proration of the bisected real property, calculated at the tax rate employed by the designated school district.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD03161-01-9
S. 3728 2 A. 5521
3. The Southampton town board is hereby authorized and directed to promulgate rules and regulations necessary to implement the provisions of this section including the manner and form in which an owner of bisected real property shall designate a school district for the payment of taxes and the method by which the town of Southampton shall remit payment to such designated and non-designated school districts.
§ 2. This act shall take effect immediately and shall apply to assessment rolls prepared on the basis of taxable status dates occurring on or after such date.
Reflowed for reading: line numbers and page breaks removed. Cite the official text.
Sponsor's memo
Title of bill
An act to amend the real property tax law, in relation to the payment of school taxes by owners of bisected real property in the town of Southampton, county of Suffolk
Purpose
To set forth the manner by which an owner of real property in the town of Southampton which is bisected by a school district boundary shall pay school taxes.
Summary of provisions
This bill amends the real property tax law by adding a new section 561 thereto to provide, notwithstanding any other provision of law, any person who is an owner of real property located within the town of Southampton, County of Suffolk which is bisected by a boundary separat- ing two school districts and said property is the primary residence of such owner, the ability to pay the total tax liability assessed to said property to one of the school districts at the tax rate employed by such school district as designated by the owner. The bill provides in the event there are children residing in such primary residence, the owner shall pay the taxes to the school district where the children attend school.
Under the bill, any school district which is designated to receive school taxes from the town, pursuant to this section, shall receive that share of the real property taxes to which the such school district is entitled based upon the proration of the bisected real property.
The bill directs the Southampton town board to promulgate such rules and regulations necessary to implement the Bill, including the manner and form in which an owner of real property shall designate a school district for the payment of taxes and the method by which a designated school district shall remit payment to a non-designated school district.
Justification
This bill addresses the situation where real property located in the town of Southampton, County of Suffolk is bisected by two school districts. The taxes imposed by each school district upon the real prop- erty are billed proportionally. However, the tax payer must pay two separate tax bills. This bill affords the tax payer the right to choose a school district and pay one tax bill on his real property.
Legislative history
2017-18 S.1598/A.936; 2015-16 S.314/A.98; 2013-14 S.768/A.72; 2011-12 S.826; 2009-10 S.1622; S.4718, 2007-08; S.1471, 2005-06; S.914-A, 2003-04; S.5528, 2001-02.
Fiscal implications
None
LOCAL FISCAL IMPLICATIONS:A S:
None
Effective date
This act shall take effect immediately and shall apply to assessment rolls prepared on the basis of taxable status dates occurring on or after such date.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.