S 1483: Authorizes a correction to an error in the tax assessment rolls of the Bath Central School District; makes an appropriation of $500,000 to address the school district's shortfall that resulted from the error.
The state of New York is authorizing a correction to an error in the tax assessment rolls of the Bath Central School District. The correction is necessary due to a clerical error made in the assessment of parcels located at 7009 Rumsey Street Extension, which had an assessed value of $3,846,200. The town of Bath is required to relevy school taxes for the year in which the clerical error was made. The Commissioner of Taxation and Finance is authorized to grant the Bath Central School District $500,000 in state aid to correct the shortfall in revenue resulting from the clerical error. The state is also appropriating $500,000 to the school district to carry out the provisions of this act. These funds will be made available immediately and will be payable on the audit and warrant of the Comptroller. The changes take effect immediately.
| Jan. 07, 2026 | REFERRED TO FINANCE |
| Jan. 10, 2025 | REFERRED TO FINANCE |
STATE OF NEW YORK ________________________________________________________________________ 1483 2025-2026 Regular Sessions IN SENATE January 10, 2025 ___________ Introduced by Sen. O'MARA -- read twice and ordered printed, and when printed to be committed to the Committee on Finance AN ACT to authorize a correction to an error in the tax assessment rolls of the Bath Central School District; and making an appropriation therefor The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. Notwithstanding any other provision of law to the contrary, 2 the assessor of the town of Bath, county of Steuben, is hereby author- 3 ized to make the appropriate correction to the 2018 tax assessment roll 4 with respect to the 2018-2019 school taxes for Steuben Land Associates, 5 LLC in regard to the parcels located at 7009 Rumsey Street Extension. 6 Such correction is necessary due to a clerical error made in the assess- 7 ment. The correct assessed value of such parcels shall be $3,846,200. In 8 addition to the correction authorized by this act, the town shall relevy 9 such school taxes for the year in which such clerical error was made. 10 § 2. The commissioner of taxation and finance is hereby authorized to 11 grant the Bath Central School District $500,000 in state aid, in addi- 12 tion to any other state aid granted to such school district, for 13 purposes of correcting the shortfall in revenue resulting from the cler- 14 ical error described in section one of this act. 15 § 3. The sum of five hundred thousand dollars ($500,000), or so much 16 thereof as may be necessary, is hereby appropriated to the Bath Central 17 School District out of any moneys in the state treasury in the general 18 fund to the credit of the local assistance account, not otherwise appro- 19 priated, and made immediately available, for the purpose of carrying out 20 the provisions of section two of this act. Such moneys shall be payable 21 on the audit and warrant of the comptroller to such school district as 22 prescribed by law. 23 § 4. This act shall take effect immediately. EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD04397-01-5