New York 2025-2026 Regular Session

New York Senate Bill S10185

Introduced
5/4/26  

Caption

Legalizes and validates the establishment of a unit-based tax levy by the town of Aurelius in apportioning certain water district costs in violation of current town law.

Impact

The impact of S10185 is significant as it addresses discrepancies in the town's tax assessment practices. By retroactively validating the unit-based tax levy that was implemented in violation of existing town law, the bill ensures that the town of Aurelius can lawfully manage its water district finances going forward. This legal affirmation is crucial for the town's ability to sustain and improve its water services, which can directly affect the quality of life for residents within the district.

Summary

S10185 is a legislative act aimed at legalizing and validating the actions taken by the town of Aurelius concerning its Water District III. The town had previously modified its cost apportionment method from a special ad valorem assessment to a unit-based tax levy, which was executed under the mistaken belief that it was authorized by previous laws. The bill seeks to rectify this by confirming the legality of the unit-based tax levy, thereby ensuring the town can continue utilizing the water district capital reserve fund for necessary financial operations such as reconstruction or major repairs of water lines.

Contention

While the bill primarily serves to correct an oversight in tax law, there may be concern among stakeholders regarding the implications of modifying tax assessment methodologies. Local governments often face scrutiny when changes in tax policies could potentially disadvantage certain property owners. Therefore, transparency and community involvement in the implementation of the unit-based tax levy could be critical to minimizing opposition and ensuring that the needs of residents are adequately addressed.

Companion Bills

NY A11207

Same As Legalizes and validates the establishment of a unit-based tax levy by the town of Aurelius in apportioning certain water district costs in violation of current town law.

Previously Filed As

NY A11207

Legalizes and validates the establishment of a unit-based tax levy by the town of Aurelius in apportioning certain water district costs in violation of current town law.

NY S06247

Ratifies and confirms the creation of water district number 14 of the town of Monroe, made up of the water system previously owned and operated by Orchard Hill Water Company and which has been owned and operated by the town of Monroe by mandate from the public service commission since 2013; authorizes the issuance of bonds or notes by such town to finance certain inter-fund borrowings by such water district.

NY A05877

Ratifies and confirms the creation of water district number 14 of the town of Monroe, made up of the water system previously owned and operated by Orchard Hill Water Company and which has been owned and operated by the town of Monroe by mandate from the public service commission since 2013; authorizes the issuance of bonds or notes by such town to finance certain inter-fund borrowings by such water district.

NY A08605

Authorizes the commissioner of taxation and finance to establish segment special equalization rates starting in fiscal year 2026 for the Amityville Union Free School District and Farmingdale Union Free School District for the segments of the districts in the towns of Babylon and Oyster Bay.

NY S08151

Authorizes the commissioner of taxation and finance to establish segment special equalization rates starting in fiscal year 2026 for the Amityville Union Free School District and Farmingdale Union Free School District for the segments of the districts in the towns of Babylon and Oyster Bay.

NY A08400

Provides for state aid for certain cities, towns, villages or fire districts adversely affected by a concentration of tax exempt property.

NY A11258

Establishes the Birch Hill - Highview Water District in the town of Southeast, Putnam County.

NY S10181

Establishes the Birch Hill - Highview Water District in the town of Southeast, Putnam County.

NY S07676

Allows for justices to reside in any town, village or city contained in whole or in part within the same assembly district as the court such justice serves or in an assembly district contiguous to such municipality where the court is located; authorizes towns and villages to require that any person who serves as a town or village justice be admitted to practice law in the state.

NY S10089

Allows for justices to reside in any town, village or city contained in whole or in part within the same assembly district as the court such justice serves or in an assembly district contiguous to such municipality where the court is located; authorizes towns and villages to require that any person who serves as a town or village justice be admitted to practice law in the state.

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