Sponsorship

A.3015 - JOHN, LOPEZ V, KOON, MAGEE, diaz r

Memorandum in Support

BILL NUMBER: A3015A

TITLE OF BILL : An act to amend the real property law, in relation to fees, charges, and assessments applicable to manufactured home tenants

PURPOSE OR GENERAL IDEA OF BILL : Real property law sections 233 (e) and 233 (g) are amended to provide that all lease provisions shall be consistent with all charges, fees and assessments and that no increase in fees, charges, assessments or rental fees shall apply to a tenant,` s existing lease.

SUMMARY OF SPECIFIC PROVISIONS : Real property law sections 233 (e) (1) (i) and (3) are amended to require that all lease provisions be consistent with the schedule of fees, charges, and assessments, in addition to rules and regulations. Real Property law section 233 (g) (3) is amended such that no increase in fees, charges, assessments or rental fees shall apply to existing leases until the expiration of the tenant`s lease or ninety days, which- ever is later. A pass-along fee increase is allowed if such increase is due to an increase for a service not controlled by the park owner. A new section 233 (g) (3-a) is added to require that rental fees, charges and assessments be the same for lease holders and non-lease holders for comparable lots and services.

JUSTIFICATION : Chapter 502 of the Laws of 1994 contained landmark protection for the over 78,000 manufactured home tenants in New York State by requiring that all manufactured home tenants in good standing be entitled to sign a lease of at least one year duration. This law also requires manufactured home park owners to notify tenants six months prior to any proposed changes in the use of the manufactured home park. This legislation seeks to further clarify protections guaranteed to manufactured home tenants when they sign a lease. Currently, section 233 (g) of the real property law allows for increases in fees, charges, assessments or rental fees with ninety days notice to the manufactured home park tenants. The ability to raise rental fees through this process totally disregards and bypasses the purpose of a signed lease contract between the manufactured home park tenant and the manufactured home park owner or operator. This legislation will prevent rental fee, charge or assessment increases above those stated in the signed lease, while reserving the right of the manufactured home park owner or operator to increase the rent once the lease expires. The park owner is provided the ability to pass along increases for services not controlled or provided by the park owner, of the effective date of this act.

PRIOR LEGISLATIVE HISTORY : A.8378b of 1995-96: Passed Assembly A.427 of 1997-98: Passed Assembly A.521 of 1999-2000: Passed Assembly A.570a of 2001-02: Passed Assembly A.12 of 2003-04: Third Reading A.1741 of 2005-2006: Referred to Housing

FISCAL IMPLICATIONS : None to the state of New York.

EFFECTIVE DATE : This act shall take effect immediately; provided, that no offer of lease shall be required to be made in conformity with the provisions of this act until the first of October next succeeding the date on which it shall have become a law with respect to leases which expire within ninety days of the effective date of this act.

Sponsorship

A.8067 - THIELE, BARCLAY, BUTLER, COLE, CROUCH, ERRIGO, FINCH, KOLB, MCDONALD, MILLER, OAKS, O`MARA, RAIA, REILICH, SAYWARD, SPANO, TEDISCO, TOBACCO, TOWNSEND, WALKER, amedore

Memorandum in Support

BILL NUMBER: A8067A

TITLE OF BILL : An act to amend the education law, the executive law, the general municipal law, the labor law, the penal law and the retirement and social security law, in relation to enacting the "New York state school taxpayer protection act"

PURPOSE OR GENERAL IDEA OF BILL : Create an independent state agency, the New York state inspector general for education, to investigate allegations of corruption, financial improprieties, unethical misconduct or other criminal conduct within school districts outside of New York City that are causing waste and abuse of school taxpayers` hard-earned dollars. Also incorporates extensive financial safeguards and sanctions for violations of school district finance laws.

SUMMARY OF SPECIFIC PROVISIONS : Section 1 provides that this legislation shall be entitled the "New York state school taxpayers` protection act".

Section 2 sets forth the legislative findings that public school districts in the state have recently experienced numerous instances of financial scandals and contains the legislative intent behind this measure as seeking to curb and eventually eliminate such scandals through creation of a New York state inspector general for education and by establishing new school district financial safeguards with sanctions for violations of school district finance laws.

Section 3 creates a mandatory reporting scheme for public school district officials and employees to report any cases of suspected corruption, other criminal activity or conflicts of interest occurring within a school district. Any mandated reporter who willfully fails to make such a report would be guilty of a class A misdemeanor with possible civil liability for violations. Any mandated reporter who in good faith participates in making a report shall have immunity from liability.

Sections 4 and 5 shall require the treasurer of either a common school district or union free school district, whichever is applicable, to issue an annual report concerning all money received and disbursed by the district with such treasurer certifying that they have reviewed the annual report. In addition, the treasurer shall certify that based on their knowledge, the report does not contain any untrue statement of a material fact and the financial statements and other information in such report fairly presents in all material respects the financial condition of the school district.

Section 6 requires a public school district superintendent to certify in the annual financial report that they have reviewed the annual report. Furthermore, the superintendent shall certify that based on their knowledge, the financial statements and other financial information fairly presents in all material respects the financial condition of the school district and the report does not contain any untrue statement of a material fact.

Section 7 requires all public school districts outside of New York City, except those with less than eight teachers, to establish a local school district compensation committee to oversee and report on proposed employment contracts between school districts and those districts` bargaining units, administrators and superintendents. Only one of the three compensation committee members is allowed to be from a school board and no school district employees may serve on such committee.

Section 8 mandates school districts to give notice of the availability of proposed employment contracts or agreements at public libraries, the school district office(s) and on the school district web site (if one exists) at least five weeks prior to the vote on whether to approve such contract.

Sections 9 and 10 amend the current Education Law to require annual school district budget administrative components to contain a section outlining all compensation and fringe benefits to which school district teachers, administrators and superintendents are entitled under existing employment contracts.

Sections 11 and 12 provide for the annual school district budget statement to be placed on the school district web site (if one exists) and notice be given of the availability of such statement at libraries and school district offices at least thirty days prior to any school budget vote.

Section 13 stipulates that a school district who prepared a corrective action plan in response to any findings contained in a State Comptroller-issued audit report shall notify residents of the availability of such plan at public libraries, the school district office(s) and on any existing school district web site. Failure to comply with this requirement shall subject a school district to a civil penalty of up to $5,000.

Section 14 would amend the Education law to prohibit any unfunded mandate on a school district which creates a yearly net additional cost to any school district greater than $5,000 or imposes an aggregate yearly net additional cost to all school districts greater than $500,000.

Section 15 establishes a new, independent office called the "Office of the State Inspector General for Education". This office would be charged with receiving and investigating complaints from any source, or on its own initiative, regarding allegations of corruption, financial improprieties, unethical conduct, misconduct or other criminal conduct within public school districts. The Inspector General for Education would also issue a yearly report to the Legislature, Comptroller and the Board of Education that details the results of the Education Inspector General`s investigations and contain detailed analysis of the current financial status of those school districts that have been reviewed.

Section 16 amends the General Municipal Law to require the State Comptroller to audit federal and state grant program expenditures in all school districts, BOCES and charter schools.

Section 17 amends the General Municipal Law to require the State Comptroller to report any final audit report findings from audits performed on the grant program expenditures of school districts, BOCES and charter schools to the Office of the State Inspector General for Education.

Sections 18 and 19 amend the Labor Law to enact protections for any public school district employee who in good faith acts as a "whistle-blower" by reporting an activity, policy or practice of a public school district (or agent of such district) that the employee reasonably believes constitutes fraud, criminal activity or other malfeasance.

Section 20 amends the Penal Law to create the crime of "defrauding a public pension plan", a class E felony, whenever a person engages in a scheme of an ongoing course of conduct with intent to obtain a benefit or asset, or assist a third party to obtain a benefit or asset, from a public pension plan to which the person or the third party is not otherwise entitled to pursuant to the restriction of Retirement and Social Security Law section 211.

Section 21 amends the Retirement and Social Security Law by expressly providing that a retired person receiving a retirement allowance who is employed and earning compensation in a public service position with total compensation exceeding the applicable Retirement and Social Security Law section 212 limit yet without having receiving the requisite legal waiver of such limit, as well as any person who knowingly assists another person in the above-mentioned conduct, is guilty of larceny and is punishable for such as provided in the penal law.

Section 22 amends the Retirement and Social Security Law by requiring any public school district, BOCES and college or university to report all money earned by a retired person in their employ that exceeds the aforementioned section 212 limit to the applicable retirement system from whom such retired person is receiving their retirement allowance. Additionally, a school district employing a retired person eligible to collect, or already collecting, a retirement allowance from a state/local or school retirement system shall report on a monthly basis to both the applicable retirement system and the New York state inspector general for education. The report shall list the re-employed retiree`s name, date of birth, place of employment, current position and all earnings.

Section 23 provides for this act to take effect on January 1,2008.

EFFECTS OF PRESENT LAW WHICH THIS BILL WOULD ALTER : Creates a comprehensive statutory scheme for complete review and oversight of New York State school districts` entire financial operations with new safeguards and penalties to deter fiscal wrongdoing, waste and abuse of any kind.

JUSTIFICATION : Although Suffolk County has recently experienced a series of public school district financial scandals, such scandals are not unique to Suffolk County but could occur anywhere in the state and in fact recently did in Nassau County as well. In fact, a Suffolk County grand jury recently issued a thorough and comprehensive set of recommendations concerning the numerous public school financial misdeeds that occurred in that county. The grand jury found that each episode involved malfeasance by individuals or small groups in an environment where strong internal financial controls in school business offices were lacking and viewed as optional luxuries.

This bill arises out of that grand jury investigation and reflect virtually all of the legislative recommendations made by such grand jury. One of the most important findings made by that grand jury was the need for a new, independent state agency charged with investigating allegations of corruption or other financial criminal conduct within public school districts because of the magnitude and frequency of the financial crimes occurring in the public school system. This measure seeks to address this by creating an office of the Inspector General for Education and giving it broad authority to investigate financial wrongdoing in the schools, refer cases to the appropriate law enforcement authorities when warranted and issue recommendations to assist school districts in avoiding such problems in the future.

PRIOR LEGISLATIVE HISTORY : New bill.

FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS : See Fiscal Note

EFFECTIVE DATE : January 1, 2008; provided, however, that any costs to any school district pursuant to sections three through twenty-two of this act shall be paid by the state.

Sponsorship

S.8736 - RULES COM

Sponsorship

A.11838 - RULES COM CANESTRARI, SILVER, FARRELL, GALEF, SCHIMEL, ZEBROWSKI K, CAHILL, ROSENTHAL, ALESSI, AUBRY, BENEDETTO, BENJAMIN, BING, BRADLEY, BROOK-KRASNY, CLARK, COLTON, COOK, CYMBROWITZ, DELMONTE, DIAZ R, DINOWITZ, EDDINGTON, ENGLEBRIGHT, ESPAILLAT, FIELDS, GABRYSZAK, GANTT, GORDON T GOTTFRIED, GREENE, GUNTHER, HOOPER, HYER-SPENCER, JACOBS, JAFFEE, JOHN, KELLNER, KOON, LANCMAN, LAVINE, LENTOL, LIFTON, LOPEZ V, LUPARDO, MAGEE, MAISEL, MARKEY, MAYERSOHN, MCENENY, MILLMAN, PAULIN, PERRY, PHEFFER, POWELL, RAMOS, RIVERA P, SCARBOROUGH, SEMINERIO, STIRPE, SWEENEY, TOWNS, WEISENBERG, WRIGHT, YOUNG

Memorandum in Support

BILL NUMBER:A11838

TITLE OF BILL: An act to amend the tax law, in relation to a tax credit (Part A); and to amend the tax law, in relation to the imposition of tax on individ- uals (Part B)

PURPOSE OR GENERAL IDEA OF BILL: This bill would provide a reduction in all real property taxes (County, School, City, Town, Village, Special District) paid based on taxpayer income. The benefit would be based on the amount of property taxes paid that exceed a given percentage of income.

SUMMARY OF SPECIFIC PROVISIONS: Taxpayers with incomes at or below $90,000 would be eligible for a refund of 25 percent of the amount of taxes that exceed 5 percent of their income.

Taxpayers with incomes between $90,000 and $125,000 would be eligible to receive a refund of 20 percent of the amount of real property taxes that exceed 6 percent of their income.

Taxpayers with incomes above $125,000, but not more than $250,000 would be eligible for a refund of 15 percent of the amount of property taxes that exceed 7 percent of their income.

Renters would be entitled to a similar tax reduction based on the relationship between income and rent.

In addition, the legislation would add two additional tax brackets to the personal income tax for taxpayers earning more than $1 million annu- ally. Specifically, taxpayers earning between $1 million and $5 million would be subject to a new tax rate of 7.85 percent on all of their income. Taxpayers with incomes above $5 million annually would be subject to a new tax rate of 8.6 percent on all income.

JUSTIFICATION: Enactment of this legislation would provide an immediate reduction in real property taxes by capping the amount of residential property taxes an individual pays based on their annual income. This legislation would build upon the Middle Class STAR rebate program by targeting benefits to those who need it most.

PRIOR LEGISLATIVE HISTORY: None.

FISCAL IMPLICATIONS: Provides $1.7 billion in real property tax relief, which is offset by $2.6 billion in additional resources from the additional income tax brackets.

EFFECTIVE DATE: Immediately and shall apply to taxable years beginning on or after Janu- ary 1, 2008.

Sponsorship

A.5450 - DUPREY / S.2758 - Not available at this time.

Memorandum in Support

BILL NUMBER:A5450

TITLE OF BILL: An act to amend the tax law, in relation to authorizing the county of Clinton to impose an additional one percent of sales and compensating use taxes

PURPOSE: To authorize Clinton County to impose an additional one percent rate of sales and compensating use taxes for the period beginning December 1, 2007, and ending November 30, 2009.

SUMMARY OF PROVISIONS: Section 1 would amend clause 36 of subparagraph (i) of the opening para- graph of section 1210 of the Tax Law, which authorizes counties and cities to impose sales and use taxes at specified rates, to authorize Clinton County to impose an additional one percent rate of such taxes for the period commencing December 1, 2007, and ending November 30, 2009. Currently, the county imposes an additional rate of three-quarter of one percent through November 30, 2007.

Section 2 would amend subparagraph (iii) of the opening paragraph of section 1210 of the Tax Law, regarding the calculation of the maximum tax rate for preemption purposes under section 1224 of the Tax Law, to move Clinton County to the list of localities whose additional one percent rate is excluded from this calculation. Currently, Clinton Coun- ty is listed in subparagraph (iii) of the opening paragraph of section 1210 of the Tax Law with localities whose additional rate is three-quar- ters percent.

Section 3 would amend Tax Law section 1224(cc) to provide that Clinton County shall have the sole right to impose the additional one percent rate of tax; and such additional rate shall not be subject to preemption. Also, section 1224(cc) would be amended to provide that net collections from the new additional one percent rate of tax are to be distributed to Clinton County and are not subject to any revenue distribution agreement under section 1262(c) with the City of Platts- burgh.

Section 4 provides that the bill would take effect immediately, provided that section two and three of this act shall take effect December 1, 2007.

EXISTING LAW: Section 1210 of the Tax Law authorizes counties and cities to impose sales and compensating use taxes generally at a rate not to exceed three percent. Pursuant to section 121O(a), a county or city can impose the "general" sales and use taxes, consisting of the six subdivisions of section 1105 of the Tax Law, which imposes the State`s sales taxes, and of the related compensating use taxes in section 1110 of the Tax Law, which imposes the State`s use taxes. Or, pursuant to section 1210(b), a county or city can impose one or more of the taxes described in section

1105(b), (d), (e), or (f), which are known as the "segmented taxes," plus any related use taxes. If a locality imposes the general sales and use taxes at the maximum rate of 3%, the State Legislature may authorize the locality to impose such taxes at an additional rate. Clinton County currently imposes the "general" sales and use taxes at the rate of three percent, and an additional three-quarter percent rate, for a total rate of three and three-quarter percent.

Section 121O(d) of the Tax Law requires a county or city to enact or amend its local law, ordinance or resolution imposing an additional rate of tax and to give notice of such enactment to the Commissioner of Taxa- tion and Finance at least 90 days before the effective date, although the Commissioner can waive and reduce such 90 day period to not less than 30 days if the Commissioner finds it to be consistent with the Commissioner`s duties to do so. Section 121O(e) of the Tax Law requires a county or city also to file a certified copy of its local enactment with the State Comptroller, Secretary of State and county or city clerk, within five days of enactment.

JUSTIFICATION: The Clinton County Legislature has requested the introduction of legis- lation increasing their sales and compensating use tax to one percent as well as extending their authority to impose such tax to December 1, 2009.

LEGISLATIVE HISTORY: New bill.

FISCAL IMPLICATIONS: None to the State.

LOCAL FISCAL IMPLICATIONS: The revenue generated for the county would be approximately $10 million annually.

EFFECTIVE DATE: This act shall take effect immediately, provided that sections two and three of this act shall take effect December 1, 2007.

Sponsorship

A.127 - CAHILL, TONKO, espaillat, galef, gottfried, heastie, mceneny / - 1

Memorandum in Support

BILL NUMBER: A127B

TITLE OF BILL : An act to amend the real property tax law, in relation to real property tax assessments

PURPOSE OR GENERAL IDEA OF BILL : Establishes that certain assessing units shall update the assessments in its jurisdiction not less than once every five years

SUMMARY OF PROVISIONS : Adds a new section 306 to Article III, Title One of the real property tax law to provide, in accordance with a resolution establishing an assessment cycle by the governing body of the municipal corporation and in accordance with the rules of the state board, that every assessing unit shall update the assessments in its jurisdiction not less than once every five years.

JUSTIFICATION : Unlike virtually every other state, New York does not require mandatory periodic updating of assessments. While the absence of such a requirement does not directly render a locality ineligible for state monies, such a system, by nature, must ultimately look to municipalities to determine full market value, which in turn is used for the distribution of state dollars.

Whether or not a municipality has recently updated its real property assessments, the full market value determined by the state is inextricably reliant upon either local reassessment results or a labor-intensive program that appraises approximately 83,000 properties statewide, including the use of residential sales as sample parcels. A five year assessment cycle is more than reasonable to ensure that such a system adequately reflects any considerable economic changes a given town or city might experience in that time.

PRIOR LEGISLATIVE HISTORY : 2005-2006 A3237 referred to real property taxation 2003-2004 A312 referred to Real Property Taxation 2001-2002 referred to real property taxation

FISCAL IMPLICATION : To be determined.

EFFECTIVE DATE : This act shall take effect on the first day of. January next succeeding the date on which it shall have become law, provided that, effective immediately, the addition, amendment and/or repeal of any rule or regulation necessary for the implementation of this act on its effective date are authorized and directed to be made and completed on or before such a date.