HomeMy WebLinkAboutEnforcement of Tax on Real Estate Transfers
RESOLUTION 2008-184
ADOPTED
DOC ID: 3559
THIS IS TO CERTIFY THAT THE FOLLOWING RESOLUTION NO. 2008-184 WAS
ADOPTED AT THE REGULAR MEETING OF THE SOUTH OLD TOWN BOARD ON
FEBRUARY 12,2008:
WHEREAS, a bill has been introduced in the State Assembly as A.I on and
WHEREAS, the bill relates to the enforcement of the tax on real estate transfers in the towns in
the Peconic Bay Region and authorizing said towns to enter into cooperative agreements with the
department of taxation and finance; now, therefore, be it
RESOLVED that pursuant to Article IX of the Constitution, the Town Board of the Town of
Southold herebv requests the enactment of Assemblv Bill No. A.lon entitled "AN ACT to
amend the tax law. in relation to the enforcement of the tax on real estate transfers in
towns in the Peconic Bav ree:ion and authorizine: said towns to enter into coooerative
ae:reements with the deoartment of taxation and finance for the enforcement ofsaid tax".
~,..~Q.Qt-t"~~
Elizabeth A. Neville
Southold Town Clerk
RESULT: ADOPTED [UNANIMOUS]
MOVER: William Ruland, Councilman
SECONDER: Vincent Orlando, Councilman
A YES: Ruland, Orlando, Krupski Jr., Wickham, Evans, Russell
IMPORTANT: READ INSTRUCTIONS ON REVERSE SIDE
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 ........IQWn....................,........,...............ll............................................of
(COUDlY, Clty,IOWD or VI age)
lS_1lf
........S.QylhQI.d................................................ requests the euactment of A bl bill (no. ....AA.1l1.1.7.......................),
(name) ssem y
(nrib out one)
entitled" 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
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)
[ll 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)
Such request is made by: (Check appropriate box)
o The chief executive officer of such local government, concurred in by a majority of the tota! membership
of the local legislative body. (See paragraph A below)
Ill! 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 10ca!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 membersbip thereof
having voted in favor of such request, only tbe clerk of the local legislative body must sign below.
In sucb case use tbe words "two-tbirds" below.
CHIEF EXECUTIVE OFFICER'S SIGNATURE
(Signed) ..... ........ ......... ......... .......... ......... ......... ..............
(chief executive officer)
..........................................................................
(Print or lype name below signature)
Date: ........................................., 20.........
..........................................................................
(TItle of chief executive officer)
CLERK'S CERTIFICATION
.
I, .......!;';!i.~~.~~j;\')...t\.!....I!'!"~y.!.I.!~......................., do bereby certify that I am Clerk of the .......................................
(print or type name) (local legislative body)
.....I.9.W.IJ...~Q!:I.r.g............................................................. of the .....I.9.~.!)..............................................................
(county, city, town or village)
of .........?9.\!1!l9.!.<;!,..................................................... and that on tbe ........p.~!:l....... day of ....F..~!?.r:lJ,!I.r.y............ ,
(name)
20JUL, such legislative body, at least a t:= of tbe tota! membership baving voted in favor tbereof,
approved the foregoing request. (strike out one)
(SEAL Of LOCAL
GOVEll.NMIiNT)
(Signed) ................... ......... ........ ........... ...........................
(clerk)
....~I.i.~ll.~.~~o...i.\.,...N.~y.i.U~.......... ............
(Print or type name below signature)
Date: .....f.~!?r.Y!ll.r..Y....U......., 20..JUt
THE ASSEMBLY
STATE OF NEW YORK
ALBANY
'i7/-
.> /-"y-O"
.oJ
VICE-CHAIRMAN
Minority Joint Conference Committee
~
RANKING MINORITY MEMBER
Education Committee
FRED W. THIELE, JR.
Assemblyman 2ND District
COMMITTEES
Ways and Means
Environmental Conservation
Transportation
January 22,2008
Elizabeth Neville, Clerk
Town of South old
P.O. Box 1179
Southold, NY 11971
Dear Ms. Neville:
Please find enclosed, a copy of Assembly Bill 1 077, as well as four Home Rule
Request forms. This legislation relates to the enforcement of the tax on real estate transfers in
the towns in the Peconic Bay Region and authorizing said towns to enter into cooperative
agreements with the department of taxation and finance.
The New York State Legislature is prohibited from passing any legislation that affects the
property, affairs and government, of a specific local government, or a number of specific local
governments, unless the State Legislature has received a request to pass the legislation from the
local government(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 of the Home Rule
Procedure are on the back ofthe 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 of the 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.
sinceTurs,
F~ ~hie1e, Jr.
Member of Assembly
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, PO. Box 3062, Bridgehampton, New York 11932.631-537-2583, FAX 631-537-2836
E-mail Address:lhielef@assembly.state.ny.us
RETRIEVE BILL
SPONSORS MEMO:
NEW YORK STATE ASSEMBLY
MEMORANDUM IN SUPPORT OF LEGISLATION
submitted in accordance with Assembly Rule III, Sec l(e)
BILL NUMBER: AI0??
SPONSOR: Thiele
:r'J::r'r.EQF:Egr.J:,:
enforcement of
Bay region and
ments with the
said tax
An act to amend the tax law, in relation to the
the tax on real estate transfers in towns in the peconic
authorizing said towns to enter into cooperative agree-
department of taxation and finance for the enforcement of
:pt:ri<:pQSEQ:RGJilN"ll1Y'r."IJ)llJlQFBlr.L: Relates to the enforcement of the tax
on real estate transfers in the towns in the peconic Bay Region and
authorizing said towns to enter into cooperative agreements with the
department of taxation and finance.
13tlM:!<<l\.:RX"gF' "13:pll"c::I"F'_J:"<:""p"i<QY.J:.13IONS: Section 1449 -nn of the tax law, as
added by chapter 114 of the laws of 1998, is amended.
~i3:r'J:F'J:C::J\1IQN": This bill will allow cooperation between the New York
State Department of Taxation and Finance and the five towns in the
Peconic Bay Region, which include Southampton, East Hampton, Shelter
Island, Riverhead and Southold, 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.
:P:RJ:QRr.Ii:GJ:13J:,,l\,TJ:Y.Jil_J!J:fl:r'Qi<X:
2005-06, A3365; Referred to Ways & Means
2003-04, AI0897; held for consideration in Ways & Means
F'IS<:,l\,J:,II>l:pJ:,ICA:r'IO!l'S: None.
EFFECTIVE DATE: 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.
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BILL TEXT:
STATE OF NEW YORK
1077
2007-2008 Regular Sessions
IN ASSEMBLY
(Prefiled)
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 People of the State of New York, represented in Senate and Assem-
~.~Y.,l,..,.".,~.9..".",,~!J:,~,9,,~ . ~..~".".,,~,9.,.:I.:..~..9..~,~..:
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 ~ 1449-nn. Miscellaneous. .:L.. 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 ,~p':,.~,Q.~.~.~.~.~.t:. of the tax imposed pursuant to this article, including !?~~
7 ~,Q..!:'..'.m~,.~~.;.,~,~4....~.,Q, provisions concerning the determination of tax, the impo-
8 sition of interest on underpayments and overpayments!______P_~Q_9._~_~.9.J_!J..g~_____~_Q
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 ~.,.......~Q~""';,~Il~ta.Ilci:iJ'lg .. .a.nyp"Q"i,~:iQJ'l.Q.:l:..:L.a.""'.~Q~Il"'.~gIl.t".a."YL.J;he ~Q'!"!'.;'..~..=
15 sioner may pe~it the supervisor of the town, or authorized represen-
16 ta t i ve of.. .!'a.;,ci~"p"'"";,~Q,,toiIls.P."'ct:_a.Ily_.r_".~u_r.Il...:l:.:i.1."'q."J'lci'",,~h:isCIla.P-
17 tar, or may furnish to such supervisor or his or her representative an
18 "'Il.~..~.".a..~..t:.. Qf.. .a.J'lY.!'ll.c.l1.....""'t:,,,,"L ....g."..~"PP~YIl:i'!l.g"lle,,""'i.tlliIlfQ:rIIl"'.t:.:igJ'l
19 cQ"~"',,"i"g..a.J'li~"'" .~QJ'l~a.:iJ'l"'ci.....:i.J'l......."'.J'lY....~"~Il""'t.,,,,.IlL.or.qi,~c.~Q!'."'ci...lly... .a.IlY
2 0 :iJ'l""'~~;,ga.J.;,g.J'l 0 f .... ~a."..lia.lli1itY"J'lde,,~Il:i~.~Ila.P~"''',Il,,~~\.l~Il.p..rmi s ~.i.QIl.
21 s.l1.a.U.Il"'.g"a."t:"'.ci......Q.".......~"~lli"Jg:rIllatiQIl..f",,":i~ll"'d.onlYif....~"~.Il.. ..... :iIl:l:Q"""".t.:LQIl
2 2i."..t:Q.Il"'..".~"'.ci:t:Q"...~a.".P"rpgs"'s.
EXPLANATION--Matter in J_.~.~.~J..~..~. (underscored) is new; matter in brackets
[-1 is old law to be omitted.
LBD03263-01-7
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A. 1077
2
1 ~.__1'Ig_1:._",!1'!:>l!t::.."cii."gany P.r:C?:V:!l!i,.Q"_Ql:_!,,"'-J::.Q...t::.!:>.<!lc:.Q,,t::r:..r:y'_1:.!:><!l.l!l1P.<!l.rvi-.
2l!C?r:."-f_.1:..!:><!l_t::g""'.L.gr:t::.!:><!l..11t::!:>QrJz<!lci.....r:.<!lP.r:.<!l.l!.<!l"J-,,-Uve.Q.Ll!..!ci.s.l1P<!lr::v:i.l!C?r:..!"....Y
3 per:!"i1'...t::.!:>.<!l....c:onuui"-siC?,,<!lr:....C?r:.......t!:>e...sl1P<!lrviSOr:. Ql: .........."Y .gt'il~r:____t::C?"'" in the
4"<!lc:Q"i.C:..Ila.Yr:"gio",.. .c:Ql1"1'Y..QLlll1Jfg11<..Or:t::!:>"i.r:a.11t::!:>C?r:J21"cir:,,pr:!'l'_,,-ntat:.i.:v:.<!l.
s to inspect any return filed under this chapter, or may furnish to the
6 "Qnuuil!l!!o"erOr:l!uper::v:isor ....ana.l:>st::r:..c:t::gf...."Y..l!l1c:!:>ret::l1rn,.. C?r:........l!l1PPJ.L!:>i.!"
7 or her with info~ation concerning an item contained in any such return,
8 Qr:_cii,l!"J.C?l!"ci..I:>Y.."Yi":v:"l!tigat.iQ"......Ql:..t::..~).i.,,I:>_i.1.it::Y..l1."ci<!lr:... .t_!:>i".. . "r:.1'JC:..!..<!l.!.
9 but such permission shall only be granted or such infor.mation furnished
10 Q,,!y ..:i,f"l1"!:>_i."Jg.r:!"...1:..i,C?".JS1:.C?J,,,l1.l!..,,.ci......JQr:t::..~Pl1r:pg!'!~l!_,.
11 4. The commissioner and a town imposing the tax authorized bv this
12ar:tic:.!".....!"8.Y....e"ter:i."1'g....c:oC?per:..t::i.:v:"..gr:.<!lE>!",,,,1:.t::C?f..c_Hi._t::".1:.<!l_.1'!:><!l__"_<i!"J.,,.::
13 tetration and enforcement of this article.
14 ~ 2. Referendum not required. Any local law adopted by a town pursuant
15 to this act shall not be subject to a further mandatory referendum.
16 ~ 3. Severability. If any clause, sentence, paragraph, section or part
17 of this act shall be adjudged by any court of competent jurisdiction to
18 be invalid and after exhaustion of all further judicial review, the
19 judgment shall not affect, impair or invalidate the remainder thereof,
20 but shall be confined in its operation to the clause, sentence, para-
21 graph, section or part of this act directly involved in the controversy
22 in which the judgment shall have been rendered.
23 ~ 4. This act shall take effect immediately, provided, however that
24 the amendments to section 1449-nn of the tax law made by section one of
25 this act shall not affect the expiration and repeal of such section and
26 shall be deemed to expire and be repealed therewith.
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