BILL NUMBER: S3307
SPONSOR: PALUMBO
 
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 South-
ampton, county of Suffolk
 
PURPOSE:
To set forth how 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 571
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 that 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 designated to receive school taxes
from the town, pursuant to this section, shall receive that share of the
real property taxes to which the 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 taxpayer must pay two sepa-
rate tax bills. This bill affords the taxpayer the right to choose a
school district and pay one tax bill on his real property.
 
LEGISLATIVE HISTORY:
2024 S.2257; 2022 S.5012/A.5622; 2020 S.3728/A.5521; 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; 5.914-A, 2003-04;
S.5528
 
FISCAL IMPLICATIONS:
None
 
LOCAL FISCAL IMPLICATIONS:
None
 
EFFECTIVE DATE:
This act shall take effect immediately and shall apply to assessment
rolls prepared based on taxable status dates occurring on or after such
date.