New York S 10185: Relates to legalizing and validating certain actions taken by the town of Aurelius in apportioning water district costs

Bill Text

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S10185 Summary:

BILL NOS10185 

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SAME ASSAME AS A11207

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SPONSORMAY

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COSPNSR

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MLTSPNSR

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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.

Go to top S10185 Actions:

BILL NOS10185 

&nbsp

05/04/2026REFERRED TO LOCAL GOVERNMENT

06/03/2026COMMITTEE DISCHARGED AND COMMITTED TO RULES

06/03/2026ORDERED TO THIRD READING CAL.1674

06/03/2026HOME RULE REQUEST

06/03/2026PASSED SENATE

06/03/2026DELIVERED TO ASSEMBLY

06/04/2026referred to local governments

Go to topS10185 Committee&nbspVotes:

Go to topS10185 Floor&nbspVotes:

There are no Assembly votes for this bill in this legislative session.

Go to topS10185 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 10185

 IN SENATE

 May 4, 2026
 ___________

 Introduced by Sen. MAY -- read twice and ordered printed, and when
 printed to be committed to the Committee on Local Government

 AN ACT to authorize the town of Aurelius to continue the use of an
 existing water district capital reserve fund

 The People of the State of New York, represented in Senate and Assem-
 bly, do enact as follows:

 1 Section 1. Legislative findings. It is hereby found and determined
 2 that the town of Aurelius, modified the manner in which the costs of
 3 "Water District III" were apportioned from a special ad valorem assess-
 4 ment upon properties benefited within the water district to a unit-based
 5 tax levy upon an expanded "Water District III" in violation of the town
 6 law. The specific actions taken by the town are more fully described as
 7 follows:
 8 On March 13, 2003, the town of Aurelius (the Town), New York, estab-
 9 lished a capital reserve fund pursuant to section 6-c of the general
 10 municipal law for the purpose of financing the reconstruction or major
 11 repair of water lines serving "Water District III" within the town. From
 12 2003 until on or about January 1, 2015, the costs associated with "Water
 13 District III" and related improvements were financed and collected
 14 through a special ad valorem assessment levied upon the properties bene-
 15 fited within the water district. On June 14, 2012, the Town expanded the
 16 water district through a joint or shared special improvement district
 17 with the Village of Cayuga (the Village), and a bond resolution was duly
 18 adopted authorizing the issuance of obligations to finance the Town
 19 share of a joint water project. As a result of this expansion, the tax
 20 base of the water district became larger than that of the former
 21 district. On or about January 1, 2015, the Town modified the manner in
 22 which the costs of the water district were apportioned by changing from
 23 a special ad valorem assessment to a unit-based tax levy. At the time of
 24 this modification, the Town acted under the mistaken belief that it was
 25 authorized to change the assessment pursuant to former provisions of the
 26 town law which had previously permitted such a change. After the Town's
 27 action, however, it was determined that the statutory authority permit-
 28 ting such a modification of the assessment basis had been repealed, and

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD15658-01-6

 S. 10185 2

 1 that the Town therefore lacked legal authority for the change. In 2024,
 2 the Town requested a formal opinion from the New York state comp-
 3 troller's office regarding the permissible use of the water district
 4 capital reserve fund. After extended review, the comptroller's office
 5 was unable to provide guidance and recommended that the Town seek an act
 6 of the legislature to address the issue.
 7 § 2. Unit-based tax levy validated. Notwithstanding the unauthorized
 8 action taken by the town of Aurelius, county of Cayuga, in modifying the
 9 manner in which the costs of the water district were apportioned, the
 10 establishment of a unit-based tax levy described in section one of this
 11 act is hereby legalized, validated, ratified, and confirmed.
 12 § 3. Authorization for the transfer of ad valorem tax revenues. The
 13 town of Aurelius, upon resolution and permissive referendum, may tran