HomeMy WebLinkAboutTB Minutes 1977-02-24 y ' ' O, 7
MEMORANDUM
TO : Ed Bergen , Town Clerk and Members of the Town Board
FROM : James V . i Buyoucos
Dated: February 24 , 1977
Subject : Action with Respect to Business , Commercial and
Industrial Real Property Tax Exemption - - Section 485 -b
Real Property Tax Law
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I am enclosing a copy of a letter which I wrote to
the State Board of Equalization and a letter which I subsequent )
wrote to the office of the State Controller .
The reply I received from Mr . R luda ' of the State
Board of Equalization and Assessment was on the telephone ,
was discussed quite rapidly because Mr . Wyluda had just
" returned from a number of days ' absence from his office and
, was in an obvious hurry to take up another matter . Mr . Wyluda
simply stated his opinion without answering the specific
inquiries I had that water rents and sewer rents were not
intended to be included within the definition of a service
charge and , therefore , were not exempt from payment by a
commercial business or industrial activity which would otherwise
be exempt .
I also talked to two other attorneys in Albany .
In viewl'I! of the strict definition of service charge ,
I was still not satisfied that I had been given and adequate
explanation . I checked all the available resources and
opinions available to me . I found a reference to a very brief
abstract of an opinion of the State Board of Equalization and
• Assessment which ' !' appeared to say that water rents and sewer
rents were not included within the term service charge . The
full opinion was ,' not available .
Therefore , I asked for a formal opinion from the
Department of Audit and Control who agreed that I had raised
a valid issue and they also agreed that they would examine
the opinion of the State Board of Equalization and Assessment .
Today , I received a telephone call from Mr . Ralph Bandel an
attorney in the Department of Audit and Control to whom my
inquiry had beenlreferred . He informed me that it was his
opinion , based upon the opinion of the State Board of Equalization
and Assessment , 'that the Legislature had not- intended that water
rents and sewer rents' wou e exempt from payment under the
provisions of Section, 48 '5 =b of the Real' Property Tax Law .
Apparently the opinion o f the State Board of Equalization and
Assessment is based upon the provisions for the method of
computation of service charges as set forth in Section 498 of
the Real Property Tax Law and this was a section which I had
previously discussed with other attorneys in Albany . While
498 . ( b ) of the Tax Law , a copy of which is being furnished to
you by Ed Bergen , appears to 'include sanitation and water
supply , the burden of the argument of SBEA , as Mr . Bandel put it
UYOUCOS & BARNEY
ATTORNEYS AT LAW
u
SAVINGS BANK BUILDING
ITHACA, NEW YORK 14050 I
u
. I t
Ed Bergen Page 2 February 24 , 1977
to me , is. that service charges are computed on the basis of a
percentage . ( Subdivision c of ,Section 498 ) and thus water use
charges and sewer use charges would not be deemed to be included
inasmuch as they are not derived on that basis .
It is interesting to note that the Legislature has
postponed annually the effective date of Section 498 and other
ISections . The Act became effective in 1973 , but the effective
date , as I have stated , has been postponed annually by action
of the Legislature . The last effective date is April 1 , 1977 ,
but I have been told that the Legislature will probably postpone
the effective date again although no one can guarantee this .
Apparently , one of the reasons for postponing the effective
date is the difficulty of computing service charges under the
provisions of Section 498 ,
Mr . Bandel , I hope , will clarify some of these matters
in his opinion , although he told me that his opinion would be
largely based upon the written opinion of the SBFA . It is
also interesting to note , however , that Mr . Bandel did agree
with me that a strict interpretation of Subdivision 13 - a of
Section 102 of the Real Property Tax Law which defines service
charges , does not exclude water use charges and sewer use
charges and he aarees with me that it would be best to have
Legislation amending this definition . On Wednesday morning ,
at a Session of the Association of Towns , discussing certiorari
proceedings and State equalization rates , I asked Ms . Mary
E . Mann , Counsel . of the SBEA , what she thought of the service
charge definition and she replied to the effect that the
definition and the entire matter of service charges has not
yet been implemented because the Legislature has been postponing
its effective date on an annual basis . Thus , except for Mr .
Bandel ' s agreement with me that it would be desirable to have
the definition of service charges made more clear by amendment ,
the several people in Albany with whom I have talked seem to
agree that it was not intended that sewer use charges and
water use charges be included within the definition of service
charges as they are mentioned in Section 485 -b .
I pass their opinions on to you . I have no way of
knowing the intention of the Legislature . This is a matter
with which the gentlemen with whom I talked are more familiar .
You will have to accept their opinion .
JVB/ jkl
Attachments
JYOUCOS & BARNEY
ATTORNEYS AT LAW
SAVINGS BANK BUILDING
ITHACA, NEW YORK 14850
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it
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498 REAL PR 01"
ki
PROPERTY TAX LAW �:r:
,r al aid directly attributable to, or contributed to assist the Art• 4>
Title 1
ipal corporation in munic
ments whose estimated expenditures are so included and improve
ARTICLI
(3) Determine; the uded.
percentage of the amount computed
suant to Title
Paragraph ( 2 ) above which is represented b put � � • General provisions
amount computedl pursuant to paragraph ( 1 ) P y the w Z. Assessment and to
>.
IYi
(4) Multiply the rate of tax imposed upon real property s. Miscellaneous prov
which no exemption is allowed by the percentage computed t
Suant to paragraph for TITL]
P (3 ) above. Pur-
( 5 ) The rate so j produced shall be the rate to be applied r sect I . ILI
assessed valuatlon4of real property P to the , soo. Ascertainment
subject to service charges tot ' : 502. Form of asses
determine the amount of such charges.
Added L.1971, c. 417, § 8, 504 • Preparation of
i ;;OG. Tentative com
kill" Information tc
tl Historical Note
Effective Data. See note entitled 51o . Notice of incr(
"Effective Date of 1971 Amendment ; Imposition of service Charges, 512 . Hearing of cot
Application" under section 102. Valorem 9 + Ad ? r
ment b Levy and Special Assess-w <A 514 . Verification of
y Municipalities. See note un•-' _ .516. Filing of coml
der section 102.
i. S
5000 . Ascert�
On or before the
in each city and to,
.. real property locate
' of
Ilk r 1,. 19581 c. 959 ; amens
,
.F Y
=. ti =;w• 1962 Amendment, L.
's''.' , .
_, off. Jan. 1, 1904, sc
,;�' III • -.,;: ; far before the first dad
^i= " Between the first da;
-] 'C
and June.'•
: i
Derivation, Tax La'
L.1909, c. 02 ; amended
?` =�:.
fa.k
't Taxation 0=320.
y Attorney, employment o
•: - Clerical assistance 5
.` - Increase of assessment
r , Prior law
F "
;z: . - Purpose 2
Subpoenas 7
Time of assessment 3
Ilk a.�
t
290
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4.
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I
REAL PROPERTY TAX LAW § 500
; x
1 .,. I.;
§ 496. Report of exempt real property .'
rofit organization, and the
Forms for RPTL " � 3
Hold be imposed in propor- :'ssj . . ' � • .. �,�s, �;._,YY�
benefit received. 1 Op. x : to following forms appear in R'est's AMcfiinuey's TPP Forms for the RPTL - .
,.L.A. \o. 93. CiRt under section 496 :
.iwned property � ssessor's Annual Report of Exempt Property, see Form 1.
ante-owned property locat- tillage Assessors Report - of Partially Exempt Property, see Form 21
:n water district is not ]in - • Village Assessor's Report of Wholly Exempt Property, see Form 3.
valorem levies imposed by lalage Assessor's Report of Exempt Property of Aged Persons, see Form 4.
district, but special assess-- tl:der to Show Cause in Article 78 Proceeding Why List of Exempt Property
,sed on a benefit basis may Should Not Be Published, see Form 5, si
tie if the requirements of Petition in Article 78 Proceeding to Compel Publication of List of Exempt �?
of the Public Lands Law .• Property; see Form 6.
1 Op.Counsel S-B.E.A. No. J::dgment in Article 78 Proceeding Compelling the Publication of List of Ex- F '
{,f empt Property, see Form 7.
of exemption +
I :
§ 498. Service charges
Ming of an exemption from
rte' taxation generally does y. [See retain volunle for text of (a) to (C)]
an exemption from special .. ( 11 ) Notwithstanding the provisions of any local -law to the con-
, and special ad valorem trarv, all real property owned by a corporation or association or-
s, the property is one of ;,•anized or conducted exclusive) for religious, charitable ' hospital, edu- '
specified in . this section, .' Y gl , , p ,
t1te property meets certain cation or cemetery purposes, or any such property owned by the dormi-
drements. 1 Op.Counsel - tot}- authority and leased to - any such corporation or association, shall
o. 47. he exempt from all rvice char
As amended L.1973, e. 1 ,
it
: ntial property of clergy: ' 1973 Amendment. Subd. (d) . L. a county, city, town or village to de- rr '"
perty owned by a religious- 1973, c. 1018, § 2, eff. June 2 �f
and used as n full-time ' 1 3, 1973, fray costs of sanitation and water
at ded subd. (d ) . _ supply systems, the way in which the
by its clergy is exempt Application of LAM, c. 1018. See service charge is computed is coma
;er osed by or on behalf " note under section 420. pletely inconsistent with any con-
t. y, town, village or on struction other than that only ri municipal or school ' Library references y a pro-
portionate part of - the general tax
rl 17ut it is subject to Municipal Corporations 0=426, levy and sanitation and water supply _
i and special assess- i C.J.S. Municipal Corporations . § costs payable from the tax levy were . �
;es. 3 Op. Counsel S.B.E. 1332, intended to be covered. 2 Op. Coun- f
sel S.B.E.A. No. 32.
Index to Notes 2. Liability of state
11
' Computation of charges I The New York State Thruway and
ansfer of title or posses,. Liability of state 2 all other state agencies, as well as
Nature of charges . 3 the state, are liable for sewer and
remain exempt until tile^ water rents based on actual use of
sment roll is prepared . ex-' services or facilities ; such rents are
'cic York City and West-� -
I . Computation of charges not taxes. ° Op. Counsel S.B.E.A1
muty where the property_ ' Mthough the literal wording of the No. 32.
Stvliately become subject to d.efinition of "service charge" in subd. 3. Nature of charges
-1 Op.Counse] S.B.E.A. No ` 13-a of section 101 would appear to This section is concerned with
.: include any charge other than a charges that are in the nature of a
roperty exempt pursuant to• special ad valorem levy or special as- tax, not contractual obligations. 2
1 is conveyed to a nonexj;ft �essment imposed by or on behalf of Op. Counsel S.B.E.A. No. 32.
,r nfter taxable status datevo
n ( applicable in New York-'W-
\ti" ARTICLE 5--ASSESSMENT PROCEDURE
Westchester County) re=3 .. _
t such property will imme: : Title
come subject to taxationf` 7. Correction of assessment rolls and tax rolls New ,
Ye taxed pro rata for tbe2 ' 1. Miscellaneous provisions. [
of the fiscal year, but 1L*
7•e is entitled to 1 the TITLE 1- GENERAL PROVISIONS
'sunnt to section 421, thet
in is not operative because; § 500. Ascertainment of facts for assessment
fer of the real property,a
effect the exempt status of,�; Supplementary Index to Notes 3. Time of assessment
terty 2 Op.Counsel S.B*� Four-year delay in assessment of
03 Local legislative powers 8 special franchise did not bar valua-
K? Ownership of property 10 tion for current year. Broadway
view of land by assessor 9 Maintenance Corp. v. Moore, 1973, 73
93
MAI
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