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HomeMy WebLinkAboutEnforcement of the Tax on Real Estate Transfers Town of South old - Lette. -t', IE... Board .ting of February 27,2007 RESOLUTION 2007-224 ADOPTED Item # 20 DOC ID: 2583 THIS IS TO CERTIFY THAT THE FOLLOWING RESOLUTION NO. 2007-224 WAS ADOPTED AT THE REGULAR MEETING OF THE SOUTHOLD TOWN BOARD ON FEBRUARY 27, 2007: WHEREAS, as a bill has been introduced in the State Assembly as 1077 and WHEREAS, the bill will allow cooperation between the New York State Department of Taxation and Finance and the five towns in the Peconic Bay Region to enforce the provisions of the 2% transfer tax on real estate transactions and will provide a mechanism to allow the towns and State to be better able to collect the tax; now, therefore, be it RESOLVED, that pursuant to Article IX of the Constitution, the Town Board ofthe Town of Southold hereby requests the enactment of Assemblv Bill 1077 entitled "An ACT to amend the tax law. in relation to the enforcement ofthe tax on real estate transfers in towns in the Peconic Bav relrion and authorizine said towns to enter into cooperative aereements with the department oftaxation and finance for the enforcement ofsaid tax". ~Qr~'1~. Elizabeth A. Neville Southold Town Clerk RESULT: ADOPTED [UNANIMOUS] MOVER: Daniel C. Ross, Councilman SECONDER: Thomas H. Wickham, Councilman AYES: Evans, Wickham, Ross, Edwards, Russell, Krupski Jr. Generated March 1, 2007 Page 28 Fecf US Airbill Express fldh T'ICkioi Numbor From Plusopmt'Ildprm/JmJ, Dot. 3-7-07 Sender's FedEx Account Number Sender's N.m. EL I ZABETH NFV 11 F c",""",,-TOWN OF SOlITHnl n Address 5:1:095 RntJTF ;:,?~ ,,,,,SOUTHDL D 2 Your Internal Billing Reference Home f;m21'""'C1oroWlIII,...orontrTl'OlCl . 8481 3035 6172 1{'\~"7-7(\?q-8 Phone(.L..~ll7";'5-'-]SOO D.pu'F\o.,lSuh~oom Stille MV ( ZIP 11 Q71 4642 Rule Request A.l0n & A.985 3 To Recipient's Name Company Home Rule Counsel Phone ( Recipient's .Address A5sembl~' Post Office W'''O"o1d,lovorto P.O. bo.., or P,O. ZIP ,od.. Ad_st~.e~_. 210 Legislative Office lor'Qu..t.p.".~eM".ld'I.>p.cifi,F.dbIO'"tio".pnnIFldE.olddr...h." City Albiln'" __.'1_.___. 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See bac~tord","ils 8 Sign to Authorize Delivery Without a Signature 14661 8y..;mogyo"",,'h",,le 'L,'nd.hverlh"shlpmen,w~h.Ulob1I'O,"; ..'gn"tor. ."d 'gre, '0 lodem,,,lv "od hold"s harml.ssr,omanyresvlDng cia, ms 0287331970 ;".,,,, en -'..p,,, "\~I,'9':i:''''-nJ' '""b'''''~HDINvS' IMPotlNT: READ INSTRUCTIONS ON REVERStltlDE HOME RULE REQUEST (Request by a Local Government for Enactment of a Special Law) To the Legislature: Pursuant to Article IX of the Constitution, the ............................................!.?~.11...........11............................................ of (COUDty, City, IOWD or VI age) ......................?~l:!~.tl~.I<:l.................................. requests the enactment of A=5eaale=bl bill (no. ......A,.HJ.7..7..................... ), (Dame) ssem y entitled" An Act to amend the tax. law, in relatid';;'k'io"ihe enforcement of the tax on real estate transfers in towns in the Peconic Bay region and authorizing said towns to enter into cooperative agreements with teh department of taxation and finance for the enforcement of said tax. It is hereby declared that a necessity exists for the enactment of such legislation, and that the facts establishing such necessity are as follows: (Check appropriate box) IXI The local government does not have the power to enact such legislation by local law. o Other facts, as set forth in the fOllowing "Explanation" establish such necessity. .. EXPLANATION (If space below is not sufficient, use separate sheet and attach here) '1 Such request is made by: (Check appropriate box) IlO< The chief executive officer of such local government, concurred in by a majority of the total membership of the local legislative body. (See paragraph A below) The local legislative body of such local government, at least two-thirds of the total membership thereof having voted in favor of such request. (See paragraph B below) READ BEFORE SIGNING A If the request is made by the chief executive officer and concurred in by a majority of the total mem- bership of the local legislative body, both the chief executive officer and the clerk of the local legislative body must sign below. In such case use the word "majority" below even though the vote may have been greater. B. If the request is made by the local legislative body, at least two-thirds of the total membership thereof having voted in favor of such request, only the clerk of the local legislative body must sign below. In such case use the words "two-thirds" below. CHIEF EXECUTIVE OFFICER'S SIGNATURE (Signed) .................... ........... .......... ........... ..................... (chief executive officer) Date: ......F..~p.r..Y1!.r.y....n......, 20..9.7.... ...... .$.!;9.H...A......R."'.~:!!.~!.I............... .............. (Print or type name below signawre) .... ...~.YI?~!:,'y.!~Qr ....IQ~.l:l..!?f. ..~().lJ.t.I1QI d (Title of chief executive officer) CLERK'S CERTIFICATION I, ...........~IJ~.a.!:>.I!~~...~:....~~.v..i.II.I!..................., do hereby certify that I am Clerk of the ......Ia1lllJ:l...B.oar.d..... (print or ~ name) (local legislative body) ....... ................ ............. ............. .......... .......... .......... ...:.......... of the ..................::r.()~.f1.. ........ ........................ .............. (county, city, town or village) of ............!?()!-:'~':1.()!.cl................................................... and that on the .....p.~.tl........ day of .....F..e.!:>.':':l~.r.)'........... , (name) 20 07 , such legislative body, at least a ~=of the total membership having voted in favor thereof, - maJonty approved the foregOing request. (.trike out one) (SEAL Of LOCAL OOVliRNMENr) (Signed) ............. .......... ......... ......... ........ .................. ....... Elizabeth A. ('Neville .....~.~.Y~/:1g.l.g...IQ~.l:l...G!.~r..~.................... (Print or type name below signature) Date: ....f.~!?.r!,l.!!.r.y..T!.........., 20..n.. . . INSTRUCfIONS Copies required: Two signed copies of this form, specifying the final bill number and title must be filed with each House of the Legislature. Examples: (a) If the bill has been introduced in only one House of the Legislature, .four copies of the request form must be filed, i.e., two with the Senate and two with the Assembly. (b) If the identical bill has been introduced in both Houses, eight copies of the request form must be filed, Le., two with the Senate and two with the Assembly for the Senate bill and the same for the Assembly bill. I>ate of request: The signing of a home rule request or the adoption of a resolution by the local legislative body approv- ing such request cannot precede the date on which the bill is actually introduced in the Legislature. Ih the case of prefiled bills, the actual date of introduction is the first day of the legislative session. The request may be signed or the resolution adopted the same day as the date of introduction. Amended biDs: Each time the bill is amended a new request must be filed (with the appropriate number of copies) and the new request must correctly identify the bill number as last amended. The signing of the request, and the date of the supporting resolution, cannot precede the date of the amendment. Transmittal: The signed forms should be sent as follows: To the Senate: Home Rule Counsel Senate Post Office The Capitol Albany, N. Y. 12224 To the Assembly: Home Rule Counsel Assembly Post Office The Capitol Albany, N. Y. 12224 Definition of terms: Chief executive officer. In the case of a county, the elective or appointive chief executive officer, if there be one, or otherwise the chairman of the board of supervisors; in the case of a city or village, the mayor (not manager); and in the case of a town, the supervisor. (Municipal Home Rule Law~40) Local legislative body. The board of snpervisors, board of aldermen, common council, council, commission, town board, board of trustees or other elective governing board or body vested by state statute, charter or other law with jurisdiction to initiate and adopt local laws or ordinances. (Municipal Home Rule Law ~2) Local government. A county, city, town or village (Const. Art. IX, ~3; Municipal Home Rule Law ~2) Special law A state statute which in terms and in effect applies to one or more, but not all, counties (other than those wholly included within a city) cities, towns or villages. (Const. Art. IX ~3; Municipal Home Rule Law ~2) Total membership. The total voting power of a legislative body. (Municipal Home Rule Law, ~~20, 40) . . K'.1JT -I~ THE ASSEMBLY STATE OF NEW YORK ALBANY VICE-CHAIRMAN Joint Conference Committee RANKING MINORITY MEMBER Education Committee FRED W. THIELE, JR Assemblyman 2ND District COMMITTEES Ways and Means Environmental Conservation Housing January 24, 2007 Elizabeth Neville Town Clerk Town Hall, Main Road P.O. Box 1179 Southold, NY 11971 RECEIVED FE3 ': "'rn7 .:... L\-\) Dear Ms. Neville: St'u!l.o~d Town (ler. Please find enclosed, a copy of Assembly Bill 1077, as well as four Home Rule Request forms. This bill will allow cooperation between the New York State Department of Taxation and Finance and the five towns in the Peconic Bay Region to enforce the provisions of the 2% transfer tax on real estate transactions. This legislation will provide a mechanism to allow the towns and State to be better able to collect the tax. The New York State Legislature is prohibited from passing any legislation that affects the property, affairs and govermnent, of a specific local govermnent, or a number of specific local govermnents, unless the State Legislature has received a request to pass the legislation from the local govermnent(s) involved. This request is known as a Home Rule Request. On a local level, two-thirds of a legislative body are needed to pass a resolution requesting that the State Legislature pass the bill. Complete instructions ofthe Home Rule Procedure are on the back of the blue forms. All four forms should be completed, two for the Senate and two for the Assembly. Please forward the two Assembly forms to the Office ofthe Home Rule Counsel, Room 448M, the Capitol, Albany, NY, 12248. The two Senate forms should be sent to Office of the Home Rule Counsel, Room 517, the Capitol, Albany, NY 12247. If you have any questions about this legislative procedure, please contact my Albany Office. Sincerely yours, ~ Fred W. T e ,Jr. Member of ssembly FWT/slh ALBANY OFFICE: Room 443, Legislative Office Building, Albany, New York 12248. (518) 455-5997, FAX (518) 455-5963 DISTRICT OFFICE: 2302 Main Street. P.O. Box 3062, Bridgehampton, New York 11932. (631) 537-2583, FAX (631) 537-2836 E-mail Address: Ihielef@assembly.slale.ny.us STA~E OF NEW Y~K 1077 2007-2008 Regular Sessions IN ASSEMBLY (Prefiledl January 3. 2007 Introduced by M. of A. THIELE -- read once and referred to the Committee on Ways and Means AN ACT to amend the tax law. in relation to the enforcement of the tax on real estate transfers in towns in the peconic Bay region and authorizing said towns to enter into cooperative agreements with the department of taxation and finance for the enforcement of said tax The Peoole of the State of New York. reDresented in Senate and Assem- blv. do enact as follows: 1 Section 1. Section 1449-nn of the tax law. as added by chapter 114 of 2 the laws of 1998. is amended to read as follows: 3 5 1449-nn. Miscellaneous. ~ A local law adopted by any town in the 4 peconic Bay region. pursuant to this article. may contain such other 5 provisions as the town deems necessary for the proper administration and 6 enforcement of the tax imposed pursuant to this article. including but 7 not limited to provisions concerning the determination of tax. the impo- 8 sition of interest on underpayments and overpayments. oroceedinas to 9 recover the tax. and the imposition of civil penalties. Such provisions 10 shall be identical to the corresponding provisions of the real estate 11 transfer tax imposed by article thirty-one of this chapter, so far as 12 such provisions can be made appliCable to the tax imposed pursuant to 13 this article. 14 2. Notwithstandina any crovision of law to the contrary. the commis- 15 sioner may carmie the sUDervisor of the town. or authorized reDresen- 16 tative of said suoervisor to insDect anv return filed under this chao- 17 tar. or may furnish to such sUDervisor or his or her renresentative an 18 abstract of any such return. or suoDlv him or her with information 19 concernina an item contained in anv such return. or disclosed bv anv 20 investiaation of tax liabilitv under this chaoter. but such oermission 21 shall be aranted or such information furnished onlv if such information 22 is to be used for tax ourooses. EXPLANATION--Matter in italics (underscored) is new; matter in brackets [ J is old law to be omitted. LBD03263-01-7 @PRINTEDON RECYCLED Pl\PER A. 1077 . 2 . 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 3. Notwithstandina anv Drovision of law to the contrarv~ t::v~:~~r;:;- sor of the town. or the authorized renresentative of said _u~ :i~- ;bv Dermit the cnmmissioner or the sunervisor of any other t . t A Peconic Bav reaion. countv of Suffolk or their authorized r~~:~~~ti~: to insnect any return filed under this chanter. or may f~_":"__t_ t cnmmissioner Or sUDervisor an abstract of anv such retu~ o~ ~~:: ~~ or her with information aoncernina an item contained i~ v u_ u. or disclosed b~ ~v investiaation of tax liabilitv ~~~~~~~: :~f~~:' but such nerm1SS1OD shall only be aranted or s;;cl;. ___ f_____d only if such information is to be used for tax DUrDOS;;~ 4. The commissioner and a town imoosina the tax authorized bv this article may enter into a cOODerative aareement to facilitate th; a~i~~ ietration and enforcement of this article~ S 2. Referendum not required. Any local law adopted by a town pursuant to this act shall not be subject to a further mandatory referendum. S 3. Severability. If any clause, sentence, paragraph, section or part of this act shall be adjudged by any court of competent juriSdiction to be invalid and after exhaustion of all further judicial review, the judgment shall not affect, impair or invalidate the remainder thereof, but shall be confined in its operation to the clause, sentence, para- graph, section or part of this act directly involved in the controversy in which the jUdgment shall have been rendered. S 4. This act shall take effect immediately, provided, however that the amendments to section 1449 -nn of the tax law made by section one of this act shall not affect the expiration and repeal of such section and shall be deemed to expire and be repealed therewith. @PAtlTEDON RECYCLED PAPER