Double library taxation could end in Sugar Loaf

Chester — The state Senate approved bill S.1356 two weeks ago, which might pave the way for Sugar Loaf residents to get out from under the double library tax they now pay to support both the Warwick Valley School District library and the Town of Chester library. “Might” is the operative word. The bill, which was sponsored by state Sen. William J. Larkin Jr. (R-C-Cornwall-on-Hudson), got through the Senate, something a similar bill did in 2005. It is the Assembly where the issue hit a wall. Assemblywomen Nancy Calhoun (R-C-Blooming Grove) and Annie Rabbitt (R-I-C-Greenwood Lake) have cosponsored a similar bill in the Assembly. That bill, which was introduced in January — the same time as the Senate bill was introduced — is currently being held for consideration in the Library and Education Technologies Committee. The purpose of the bill: “This bill removes that portion of the Town of Chester that is currently located in the Albert Wisner Memorial Public Library District. That portion of the Town of Chester would still remain in the Town of Chester Public Library.” Not an exemption With just two weeks left in the state legislative session, residents in Warwick and Sugar Loaf and the elected officials who represent them are hoping that this time the bill gets through. “The Assembly looked at a similar bill in 1983 and the governor vetoed it, saying it was a tax exemption,” said Calhoun. “This bill is different in that it is to relieve a double tax, not to exempt anyone from a tax.” The bill in 1983, Calhoun said, talked about exemption. To exempt anyone from a tax, the bill has to have a statewide focus. This bill is considered local legislation. But Calhoun does not feel this is an exemption. “The taxpayers in Sugar Loaf are paying two taxes to two different libraries,” she said. “That is not equitable. This bill has the support of both senators (Larkin and Thomas Morahan, R-C-New City) as well as the support of the library districts.” “Under current law, the residents of the Hamlet of Sugar Loaf pay library taxes to support both the Town of Chester municipal library and the Albert Wisner Library,” said Larkin in a press release. “This is an unfair tax.” ‘Let the courts decide’ The 1983 veto statement reads, “Since part of the school district and town overlap, some property owners pay for both the town and school district libraries.” The bill’s sponsors argue that this is “double taxation. In authorizing the Warwick Valley School District to exempt certain property owners in the Town of Chester from the payment of school library taxes, the bill appears to violate Section 1 of Article XVI of the State Constitution which provides that exemptions from taxation may be granted only by general laws.” Calhoun said the Library and Education Technologies Committee is chaired by Amy Paulin of Westchester. She said Paulin has to go by her counsel, which is advising her that this is an exemption and therefore unconstitutional. “Our job is to pass bills,” Calhoun said. “Let the courts find it unconstitutional. Someone would have to go to the court. I don’t believe this is an unconstitutional issue.” Calhoun is still hoping for change. She has talked to Paulin, a Democrat from Scarsdale, and said the issue is not politics. Similar situations elsewhere The situation here is by no means unique. Other parts of the state face similar situations. In the meantime, residents of Sugar Loaf are hoping that the current bill makes its way out of committee and onto the floor for a vote. The new bill never mentions the word “exempt,” instead saying that “properties located roughly in the hamlet of Sugar Loaf would no longer pay taxes to support the Albert Wisner Library and would no longer be in its service area.” In March, voters in the Warwick Valley School District approved an $8.5 million bond to build a new library, something many Sugar Loaf residents agreed was necessary, but not in their best interest. Even if the Assembly does approve this bill, Calhoun cautioned, it would have to go to the governor for approval.