What's happening
This bill authorizes correction of a tax assessment error for Bath Central School District and provides $500,000 in state aid to cover lost revenue.
Why it matters
Prevents financial hardship for the Bath Central School District. by ensuring the district does not lose essential funding due to a clerical error, allowing it to maintain educational services and staffing.
Maintains fairness and accuracy in local taxation. by correcting an official tax record error that affected both a private property owner and the school district’s revenue, reinforcing trust in local government processes.
Sets a precedent for state intervention in similar cases. , highlighting the state’s willingness to step in with direct aid when local fiscal stability is threatened by administrative mistakes, potentially encouraging other districts to seek remedies for such errors.
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Who cares
Headline styles
Fix Bath School Tax Error
Plain English, a few words. Used as the page title.
Sponsors
No co-sponsors yet.
History
- Referred to finance
- 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.
Fix School Tax Assessment Error
In Assembly Committee · Ways And Means · Sponsor Philip Palmesano
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
4044
2019-2020 Regular Sessions
IN SENATE
February 26, 2019
Introduced by Sen. O'MARA -- read twice and ordered printed, and when printed to be committed to the Committee on Finance
AN ACT to authorize a correction to an error in the tax assessment rolls of the Bath Central School District; and making an appropriation therefor
The People of the State of New York, represented in Senate and Assembly, do enact as follows:
Section 1. Notwithstanding any other provision of law to the contrary, the assessor of the town of Bath, county of Steuben, is hereby authorized to make the appropriate correction to the 2018 tax assessment roll with respect to the 2018-2019 school taxes for Steuben Land Associates, LLC in regard to the parcels located at 7009 Rumsey Street Extension. Such correction is necessary due to a clerical error made in the assessment. The correct assessed value of such parcels shall be $3,846,200. In addition to the correction authorized by this act, the town shall relevy such school taxes for the year in which such clerical error was made.
§ 2. The commissioner of taxation and finance is hereby authorized to grant the Bath Central School District $500,000 in state aid, in addition to any other state aid granted to such school district, for purposes of correcting the shortfall in revenue resulting from the clerical error described in section one of this act.
§ 3. The sum of five hundred thousand dollars ($500,000), or so much thereof as may be necessary, is hereby appropriated to the Bath Central School District out of any moneys in the state treasury in the general fund to the credit of the local assistance account, not otherwise appropriated, and made immediately available, for the purpose of carrying out the provisions of section two of this act. Such moneys shall be payable on the audit and warrant of the comptroller to such school district as prescribed by law.
§ 4. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD09608-01-9
Reflowed for reading: line numbers and page breaks removed. Cite the official text.
Sponsor's memo
Title of bill
An act to authorize a correction to an error in the tax assessment rolls of the Bath Central School District; and making an appropriation therefor
Purpose
To remedy a clerical error that occurred during the Town of Bath reeval- uation project.
Summary of specific provisions
Section 1 of this bill authorizes the assessor of the town of Bath to make the appropriate correction to the 2018 tax assessment roll.
Section 2 of this bill authorizes the commissioner of taxation and finance to grant Bath Central School District $500,000 in state aid.
Section 3 of this bill states that the appropriation shall come from the general fund.
Section 4 states the effective date.
Justification
The Bath Central School District was recently contacted by the Steuben County Office of Real Property with an issue regarding their 2018-19 school-tax year levy. This issue stems from clerical errors which occurred during the Town of Bath re-evaluation project. Steuben Land Associates, formerly known as the Steuben County Healthcare Facility, was re-assessed, and drastically increased from $1,730,800 to $37,625,000. The actual value was $3,846,200. This resulted in an increase of $35,894,200 in taxable value, which, in turn has created a shortfall of over $500,000 in anticipated revenue for the current school year.
Prior legislative history
None
Effective date
This act shall take effect immediately.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.