What's happening
This bill allows the Haverstraw-Stony Point school district to impose a $1 sales surcharge on sales in Bear Mountain State Park to fund education.
Why it matters
Provides the Haverstraw-Stony Point school district a new revenue stream dedicated to public education, potentially reducing reliance on local property taxes for school funding.
Targets sales within Bear Mountain State Park, meaning visitors (many of whom may not live in the district) would help fund local schools, thus shifting some education costs to non-residents.
Establishes a clear process for the adoption, notification, administration, and distribution of the surcharge, ensuring transparency and oversight by requiring coordination among the school board, state tax authorities, and the state comptroller.
Mandates that all collected surcharge revenue be deposited in trust and used exclusively to reduce the school district’s property tax levy, potentially lowering local homeowners’ tax burdens.
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Who cares
Haverstraw-Stony Point school board
The bill would let the board adopt a $1 surcharge on all sales within Bear Mountain State Park.
Bear Mountain State Park shoppers and sellers
Sales within the park would be subject to the surcharge if the school board adopts it.
Haverstraw-Stony Point school district property taxpayers
Surcharge proceeds paid to the district would have to be used solely to reduce the property tax levy.
State tax commissioner and comptroller
They would administer, collect, hold and distribute surcharge revenue, with administrative costs paid into the state general fund.
Headline styles
Add $1 Park Sales Surcharge
Plain English, a few words. Used as the page title.
Sponsors
Senator · Senate District 39
No co-sponsors yet.
History
- Reported and committed to finance
- Referred to education
- Referred to rules
Full text
3 pagesUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
6627
2019-2020 Regular Sessions
IN SENATE
July 10, 2019
Introduced by Sen. SKOUFIS -- read twice and ordered printed, and when printed to be committed to the Committee on Rules
AN ACT to amend the education law and the tax law, in relation to imposing a surcharge on certain sales within the Haverstraw-Stony Point central school district
The People of the State of New York, represented in Senate and Assembly, do enact as follows:
Section 1. The education law is amended by adding a new section 1501-d to read as follows:
§ 1501-d. Adoption of a sales surcharge for the Haverstraw-Stony Point central school district. 1. The board of education of the Haverstraw- Stony Point central school district may adopt, by resolution, a school district surcharge imposed pursuant to the authority of article thirty-C of the tax law, to finance public education, pursuant to this section. The levy of real property taxes by the Haverstraw-Stony Point central school district shall not be affected by the adoption of such surcharge.
2. If adopted by the board of education on or before March thirtyfirst in any year, with notice to the commissioner of taxation and finance, as provided in section thirteen hundred sixty-one of the tax law on or before such date, such school district surcharge shall become effective from and after the first day of January next succeeding its adoption. If adopted after March thirty-first in any year, or with notice after such date, such surcharge shall become effective from and after one year from the first day of January next succeeding its adoption.
§ 2. The tax law is amended by adding a new article 30-C to read as follows:
ARTICLE 30-C
HAVERSTRAW-STONY POINT CENTRAL
SCHOOL DISTRICT SURCHARGE Section 1360. Short title.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD13470-04-9
S. 6627 2
1361. Authority to impose school district surcharge.
1362. Deposit and disposition of revenues.
§ 1360. Short title. This article shall be known and may be cited as the "Haverstraw-Stony Point central school district surcharge".
§ 1361. Authority to impose school district surcharge. (a) General. Notwithstanding any other provision of law to the contrary, but subject to the limitations and conditions set forth in this article, the Haverstraw-Stony Point central school district, acting through its board of education in accordance with section fifteen hundred one-d of the education law, is hereby authorized and empowered to adopt and amend resolutions imposing in such school district a school district surcharge of one dollar on all sales which occur within the Bear Mountain State Park. Such school district surcharge shall be administered, collected and distributed by the commissioner as provided for in this article.
(b) Form of adoption of resolution. Adoption of the surcharge pursuant to the authority of this section shall be by adoption of a resolution setting forth a one dollar surcharge on all sales within the Bear Mountain State Park.
(c) Effectiveness of resolution and filing with commissioner. (1) Initial adoption. A resolution imposing a surcharge pursuant to the authority of this section which is adopted on or before March thirtyfirst of any calendar year with notice to the commissioner on or before such date shall go into effect on the first day of January of the first succeeding calendar year, and any such resolution adopted after, or with notice after, such March thirty-first shall go into effect on the first day of January of the second succeeding calendar year, and in either case shall apply to taxable years beginning on and after such first day of January.
(2) Amendment. A resolution amending such surcharge, which resolution is adopted on or before June thirtieth of any calendar year with notice to the commissioner on or before such date shall go into effect on the first day of January of the first succeeding calendar year, and any such resolution adopted after, or with notice after, such June thirtieth shall go into effect on the first day of January of the second succeeding calendar year, and in either case shall apply to taxable years beginning on and after such first day of January.
(3) Notice. Notice to the commissioner of adoption of any resolution pursuant to the authority of this section shall be by mailing by registered mail a certified copy of such resolution to the commissioner at the commissioner's office in Albany.
(d) Filing of resolution with others. Certified copies of any such resolution shall also be filed, within thirty days of the date of enactment, with the clerk of the school district wherein the surcharge is imposed.
(e) Cooperation. (1) The school district shall furnish the commissioner such information as he or she may require in the administration of such surcharge, any other law to the contrary notwithstanding.
(2) The commissioner shall advise and cooperate with school district officials for the purpose of uniform administration, collection and distribution of the surcharge authorized by this section.
§ 1362. Deposit and disposition of revenues. (a) All revenue collected by the commissioner from the surcharge imposed by the Haverstraw-Stony Point central school district pursuant to the authority of this article shall be deposited daily with such responsible banks, banking houses or trust companies, as may be designated by the state comptroller, to the credit of the comptroller, in trust for such school district. Such
S. 6627 3
deposits shall be kept in trust and separate and apart from all other moneys in the possession of the comptroller. The comptroller shall require adequate security from all such depositories of such revenue collected by the commissioner.
(b) The amount required for administering, collecting and distributing the surcharge shall be paid by the comptroller on or before the fifteenth day of each month into the general fund of the state treasury to the credit of the state purposes account therein.
(c) The deposits kept in trust for such school district shall be paid to such school district on or before the first of July of each year and shall be used solely to reduce the property tax levy.
§ 3. 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 education law and the tax law, in relation to imposing a surcharge on certain sales within the Haver- straw-Stony Point central school district
Purpose
To bring additional revenue to the Haverstraw-Stony Point (North Rock- land) Central School District which is struggling under the burden of the largest tax certiorari in NY history and deliver property tax relief to taxpayers in the district.
Summary of provisions
Section 1: Adds a new section 1501-d to the Education Law authorizing the board of education of the Haverstraw-Stony Point Central School District to adopt, by resolution, a school district surcharge pursuant to the authority of article 30-c of the Tax Law. Provides an effective date for the surcharge, depending on when in a calendar year the school district chooses to adopt it.
Section 2: Adds a new article 30-C to the Tax Law. The section lays out the tax surcharge which the board of education of the Haverstraw-Stony Point School District may, by resolution, adopt. The surcharge will be $1 on all sales that occur within Bear Mountain State Park. The section also lays out the various notification requirements related to the passage of the resolution, and the mechanisms by which the surcharge shall be collected, deposited, and paid to the school district. It also requires that any payments received by the school district from this surcharge shall be used solely to reduce the property tax levy.
Section 3: Effective date.
Justification
The Haverstraw-Stony Point (North Rockland) Central School District is struggling under the burden of the largest tax certiorari in NY history caused when the Mirant power plant won a 90% reduction in property tax payments. The district has closed school buildings, slashed staff, and increased class sizes, but taxpayers have still seen double-digit increases in their property tax bills in recent years.
Though the Senate and Assembly included additional aid for the district in their 2019-2020 one-house budget bills, the final adopted budget did not include the aid, making additional sources of funding for the district imperative. Located almost entirely within the Haverstraw-Stony Point School District, Bear Mountain State Park is one of the most popu- lar parks in the NY State Park system, with more than 2 million visitors in 2018. The park includes a skating rink, carousel, zoo, two hotels, a gift shop, restaurant and various concessions. Implementing a modest $1 surcharge on sales of goods and services within the park will impose minimal burdens on visitors while raising substantial funds for the struggling school district.
Legislative history
New bill
Fiscal implications
None to the state. The Haverstraw-Stony Point School District will bene- fit from increased revenue from the surcharge.
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.