[HISTORY: Adopted by the Town Board of the
Town of Southampton 5-12-1992 by L.L. No. 21-1992; amended in its entirety 3-14-1995 by L.L. No.
16-1995. Subsequent amendments noted where applicable.]
GENERAL REFERENCES
Capital program — See Ch. 10.
[Amended 10-23-2001 by L.L. No. 46-2001]
A.
B.
This Code amendment intends to place effective restraints
on property tax increases. By limiting property tax increases, this
amendment will encourage the Town Board to seek other sources of revenues
to support community services. By way of this amendment, the Town
Board will promote efforts to seek funds other than those generated
by real property tax levies without compromising the level of governmental
services expected by our residents and taxpayers. More specifically,
this chapter will limit increases in property taxes.
C.
While the Town Board recognizes its fiscal responsibilities
to its citizens, it is not the intent of this chapter to bind a future
Town Board, which may, at its option, repeal this chapter.
[Amended 10-23-2001 by L.L. No. 46-2001]
As used in this chapter, the following terms
shall have the meanings indicated:
Income derived from the levy of taxes against real property as defined by the Real Property Tax Law, except as provided in § 8-3.
Includes any improvement or service provided and paid for
by the beneficiaries within the district boundaries.
[Amended 10-23-2001 by L.L. No. 46-2001]
A.
Property tax revenue shall be limited to the extent
it increases the property tax rate over the subsequent year.
B.
Property tax rates shall not increase in the subsequent
year by more than 5% of the property tax rate.
C.
Notwithstanding any other provision of law to the
contrary, the Town Board shall not increase property taxes from the
previous year in any amount that would increase the total property
tax rate by more than 5% over the previous year for Town budget purposes
including full Town and part Town funds, except for special district
expenditures including but not limited to water, streetlight, sewer,
park, fire protection, ambulance, special road improvements under
§ 200 of the Town Law, and other similar special district
purposes.
[Amended 10-23-2001 by L.L. No. 46-2001]
The provisions of this chapter shall not be
applicable to property taxes levied for the following purposes:
A.
Where a public emergency has been declared by the
Supervisor pursuant to Article 2-B of the State Executive Law and
the Town Board determines by that this chapter must be overridden
to correct, repair or respond to the emergency; or
B.
Where the electors of the Town by a public referendum
have authorized the expenditure of funds, these funds would be excluded
from any limits imposed by this chapter.
[Added 5-28-2002 by L.L. No. 18-2002; amended 3-26-2013 by L.L. No. 6-2013]
The Town Board by resolution shall establish
a contingency and tax stabilization reserve within the Town of Southampton's
total operating budget. This reserve is intended to protect and preserve
the future financial status and stability of the Town of Southampton.
A.
The Comptroller is hereby directed to restrict an amount equal to 10% of the total respective ensuing year’s general fund operating budget, plus maintain at least 7% of the unallocated fund balance consistent with § 8-5B below, for a total of 17%.
[Amended 2-10-2015 by L.L. No. 7-2015]
B.
The Comptroller
shall restrict this required 10% from any budgetary appropriation
or surplus revenues as are not otherwise designated by law to other
funds or accounts. The Comptroller is hereby directed to maintain
an unallocated fund balance of at least 7% of the total respective
ensuing year’s budgets for each allowable fund. Beach Erosion
Control Districts shall be exempt from this provision.
[Amended 2-10-2015 by L.L. No. 7-2015]
C.
Fund balance
classification. Fund balance classification shall be recorded in accordance
with governmental accounting standards as promulgated by the Governmental
Accounting Standards Board 54 and are as follows:
(1)
Nonspendable:
includes amounts that cannot be spent because they are either not
in spendable form or legally or contractually required to be maintained
intact; for example: prepaid items, inventories, long-term portions
of loans receivable, financial assets held for resale, and principal
endowments.
(2)
Restricted:
includes amounts with constraints placed on the use of resources,
either externally imposed by creditors, grantors, contributors or
laws or regulations of other governments, or imposed by law through
constitutional provisions or enabling legislation. Because the state
regulates the establishment, funding and use of reserves, generally,
they will be classified as restricted fund balance.
(3)
Committed:
includes amounts that can only be used for the specific purposes pursuant
to constraints imposed before year end by formal action of the government’s
highest level of decision-making authority, i.e., the Town Board.
Committed amounts require the same level of formal action to remove
the constraint.
(4)
Assigned:
includes amounts that are constrained by the government’s intent
to be used for specific purposes but are neither restricted nor committed.
The purpose of the assignment must be narrower than the purpose of
the General Fund. In funds other than the General Fund, assigned fund
balance represents the residual amount of fund balance.
(5)
Unassigned:
includes all other General Fund net assets that do not meet the definition
of the above four classifications and are deemed to be available for
general use by the Town. The unassigned General Fund balance may only
be appropriated by resolution of the Town Board.
(6)
Order
of use of fund balance: The Town shall first apply expenditures against
nonspendable fund balance, restricted fund balance, committed fund
balance, assigned fund balance, and unassigned fund balance at the
end of the fiscal year. For all funds, nonspendable fund balances
are determined first and then restricted fund balances for specific
purposes are determined. In the General Fund, committed fund balance
is determined next and then assigned fund balance. The remaining amounts
are reported as unassigned. Assignments of fund balance cannot cause
a negative unassigned fund balance.
[Added 3-28-2017 by L.L.
No. 4-2017]
A.
The Town Board shall allocate at least 75% of the difference between
the prior year’s adopted budget projections and the actual fund
balance reported by the Comptroller to offset the Town’s capital
project borrowing. Said allocation shall be made at the time of the
next available borrowing by the Town Comptroller.
[Amended 2-9-2021 by L.L. No. 8-2021]
B.
This allocation shall be made only within the fund from which the
unappropriated unreserved fund balance originated.
C.
This allocation shall be memorialized by Town Board resolution, identifying
the capital project(s) towards which said monies shall be applied.
D.
The Town Comptroller shall provide the Town Board with a report on
the status of the Town's year-end fund balances after the financial
statements have been finalized by the Town Comptroller, and filed
with the Town Clerk for the prior fiscal year.
[Amended 2-9-2021 by L.L. No. 8-2021]
E.
If no capital project exists towards which the allocation may be
made, then the monies shall remain in the fund from which they originated,
for the Town Board to use as it deems appropriate.
[Added 9-14-2001 by L.L. No. 34-2001]
A.
Revenues are received in the Town of Southampton Justice
Court through the collection of various fines and other court fees.
Up to 15% of all said fines and court fees will be used to fund Human
Service Programs organized to educate and enlighten offenders in the
hopes of lessening or eliminating repeat offenses.
[Amended 9-27-2011 by L.L. No. 32-2011]
B.
The Comptroller shall record such monies as shall
be appropriated from these fines and court fees in an account to be
known as the "Human Service Program Budget Reserve Account."
D.
Monies in this account may be expended only after
the Town Board of the Town of Southampton publishes a notice, in the
official newspapers designated for such purpose, that a public hearing
on such proposed appropriation will be held at a time and place stated
therein. At least five days shall elapse between the publication of
such notice and the date specified for the hearing. The hearing shall
be held at the time and place so specified.
E.
Notwithstanding the foregoing provisions of this section,
monies in the Human Service Programs Reserve Account may be appropriated
during the Town's budget process.
[Added 1-8-2013 by L.L. No. 1-2013]
A.
Revenues are received in the Town of Southampton Justice Court through the collection of various fines and other court fees. An amount equal to 100% of the net revenues retained by the Town from the blight mitigation surcharge mentioned in Town Code § 261-2A shall be used to fund Town-wide blight mitigation. Additionally, an amount equal to no more than 1% of the net revenues retained by the Town from the preceding year's Justice Court fines and court fees, excluding the blight mitigation surcharge of Town Code § 261-2A, shall be used to fund Town-wide blight mitigation in order to provide immediate access to resources necessary to prevent and remedy violations of Town Code Chapter 261, Property Maintenance.
B.
The Comptroller shall transfer such monies, as shall be calculated in accordance with § 8-6.1A of this chapter, into a reserve account to be known as the “Town-Wide Blight Mitigation Reserve Account." For year 2013, the Comptroller is directed to appropriate into said reserve account an amount equal to no more than 1% of the total net revenues received by the Town through Justice Court fines and fees for 2012. These funds are to be available for appropriation no more than 90 days from the date of this section's adoption.
C.
Monies
in this account may be appropriated for the following reasons:
[Amended 4-8-2014 by L.L. No. 8-2014]
(1)
To
prevent and remedy damage and/or disrepair on Town-owned properties
and rights-of-way, except those properties obtained through use of
the Community Preservation Fund. Nothing herein shall preclude the
use of such monies to prevent and remedy damage and/or disrepair on
properties within the unincorporated areas of the Town which are owned
by government agencies and/or municipalities other than the Town of
Southampton, provided the agency and/or municipality owning the property
consents to such use thereon.
[Amended 9-8-2015 by L.L.
No. 25-2015]
(2)
To subsidize the removal and/or demolition of an unsafe condition pursuant to Chapter 128 of this Code. Should funds from the Blight Mitigation Fund be used in this manner, such expenditures shall be recovered by the fund in a manner consistent with § 128-9 of this Code. Upon such recovery of funds, the Comptroller is directed to immediately deposit said funds into the Town-wide Blight Mitigation Fund.
D.
Notwithstanding
the foregoing provisions of this section, monies in the Town-Wide
Blight Mitigation Reserve Account may be appropriated during the Town’s
budget process.
[Added 5-13-2014 by L.L. No. 13-2014]
A.
Revenues are received in the Town of Southampton Justice Court through the collection of various fines and other court fees. An amount equal to 100% of the net revenues retained by the Town from the water quality protection surcharge shall be used in accordance with the Water Quality Protection Fund outlined in Chapter 75 of this Code and administered in a manner wholly consistent with § 75-3 of this Code. Additionally, an amount equal to no more than 1% of the net revenues retained by the Town from the preceding year's Justice Court fines and court fees, excluding the water quality protection surcharge and/or any other appropriations made by the Town Board pursuant to Chapter 75, shall be used in accordance with the Water Quality Protection Fund outlined in Chapter 75 of this Code and administered in a manner wholly consistent with § 75-3 of this Code. The specific dollar amount of said Justice Court revenues, not to exceed 1%, to be appropriated into the Water Quality Protection Fund shall be determined during the annual budget process and adopted pursuant thereto.
[Added 10-25-2016 by L.L.
No. 12-2016]
A.
Revenues are received in the Town of Southampton Justice Court through the collection of various fines and other court fees. An amount equal to 100% of the net revenues retained by the Town from the community housing opportunity surcharge shall be used in accordance with the Community Housing Opportunity Fund outlined in Chapter 216 of this Code and administered in a manner wholly consistent with § 216-7 of this Code. Additionally, an amount equal to no more than 1% of the net revenues retained by the Town from the preceding year's Justice Court fines and court fees, excluding the community housing opportunity surcharge, shall be used in accordance with the Community Housing Opportunity Fund outlined in Chapter 216 of this Code and administered in a manner wholly consistent with § 216-7 of this Code. The specific dollar amount of said Justice Court revenues, not to exceed 1%, to be appropriated into the Community Housing Opportunity Fund shall be determined during the annual budget process and adopted pursuant thereto.
[Added 8-8-2023 by L.L. No. 27-2023]
A.
Revenues are received in the Town of Southampton Justice Court through the collection of various fines and other court fees. An amount equal to 100% of the net revenues retained by the Town from the Animal Welfare surcharge shall be used in accordance with the Animal Welfare Reserve Account outlined in Chapter 74 of this Code and administered in a manner wholly consistent with Chapter 74 of this Code. Additionally, an amount equal to no more than 1% of the net revenues retained by the Town from the preceding year's Justice Court fines and court fees, excluding the community housing opportunity surcharge and blight mitigation surcharge, shall be used in accordance with the Animal Welfare Reserve Account outlined in Chapter 74 of this Code and administered in a manner wholly consistent with Chapter 74 of this Code. The specific dollar amount of said Justice Court revenues, not to exceed 1%, to be appropriated into the Animal Welfare Reserve Account shall be determined during the annual budget process and adopted pursuant thereto.
[Added 1-5-2004 by L.L. No. 1-2004]
A.
All fees, including application fees, shall be reviewed
annually by the Department of Land Management for appropriateness
and possible changes. Any proposed changes in fees shall be presented
to the Supervisor with the Department’s annual budget request,
so that said fees may be considered in conjunction with the tentative
budget for the following year.
B.
A copy of the fee schedule shall be in the Town Clerk’s
office for review prior to the adoption of the final budget.
C.
The Town Board shall consider any proposed fee changes
in conjunction with the approval of the final budget.
D.
Nothing in this chapter shall prevent the Department
of Land Management from requesting a change in fees at any other time
of the year through Town Board resolution.
E.
All fees collected pursuant to this section shall
be allocated to the operating fund associated with the services provided
and shall be utilized to offset costs in the Department of Land Management.
[Added 10-13-2009 by L.L. No. 43-2009]
A.
FUND
INTERFUND LOAN
INTERFUND TRANSFER
Definitions. For purposes of this § 8-8 only, the following terms shall have the following meanings:
A group of accounts set aside for the purpose of accounting
for monies or other resources.
A temporary advance of monies held in one fund to any other
fund.
A budgetary transfer between appropriations.
B.
Town
Board resolution required.
(1)
All interfund loans, to the extent such loans are permitted by state
law, shall be authorized only by Town Board resolution. Such resolution
shall set forth the total amount of the monies being borrowed, the
anticipated repayment date, the interest rates established for the
attendant timeline, and the repayment obligation amount. Such resolution
shall clearly set forth the loaning district/fund and the borrowing
district/fund.
(2)
All interfund transfers, to the extent such transfers are permitted
by state law, shall be authorized only by Town Board resolution. Such
resolution shall set forth the total amount of the monies being transferred
and the transferring district/fund and the receiving district/fund.
Whenever practicable, the resolution shall specify the timing of the
transfer, and in the absence of any specificity in the resolution
as to timing, the completion of the accounting transaction shall be
within the same calendar year as the authorizing resolution.
(3)
The Town's annual filing with the Securities and Exchange Commission
(SEC), which is filed on or before June 30 of each year to report
the financial condition and the issued debt of the Town and its special
assessment districts, shall be presented at a public work session.
A Town Board resolution shall be required authorizing the Supervisor's
submission on behalf of the Town of Southampton, following review
and approval of the Town Attorney and Town Comptroller.
C.
Annual
reports from the Comptroller.
(1)
Due To/Due From Accounting Report. The Comptroller shall provide
the Town Board with an annual report of the interfund loans across
taxing districts, clearly indicating the Town Board resolution authorizing
the borrowing, the loaning district/fund and the borrowing district/fund,
the original amount of the loan, the interest paid on the loan, the
amount repaid by the borrowing district, and the balances owed at
year-end, if any. The Due To/Due From Accounting Report shall be provided
on or before March 30 of each year.
(2)
Interfund Transfers Report. The Comptroller shall provide the Town
Board with an annual report of the interfund transfers authorized
by the Town Board, clearly indicating the Town Board resolution authorizing
the transfer, the transferring district/fund and the receiving district/fund,
and the timing of the transfer. The Interfund Transfers Report shall
be provided on or before March 30 of each year.
(3)
Authorized, Unissued Bonds Report. The Comptroller shall provide
the Town Board with an annual report of the authorized, unissued bonds
authorized by the Town Board, clearly indicating the Town Board resolution
authorizing the borrowing, the original amount authorized, the portion
remaining unissued, and the purposes of the bond. The Authorized,
Unissued Bonds Report shall be provided on or before June 30 and December
31 of each year.
D.
Budgeting
requirements.
(1)
The Annual Operating Budget shall reflect any interfund transfers that will be made to support the Capital Budget, with each capital project separately identified for each sending district/fund. Direct appropriations of budgetary surplus to fund select capital projects shall also be subject to the requirements enumerated in § 8-8B(2) above and Chapter 10, Capital Program, of the Town Code.
(2)
The Annual Operating Budget shall include the Authorized, Unissued
Bonds Report, as updated on or before June 30 of each year and shall
be made attendant to the Supervisor's Tentative Budget for the Bonded
Indebtedness Schedules.
[Added 11-20-2013 by L.L. No. 21-2013]
The Town Board of the Town of Southampton is hereby authorized
to adopt a budget for the 2014 fiscal year that requires a real property
tax levy in excess of the limit specified in General Municipal Law
§ 3-c. This override is specifically attributed to the increased
tax levy as a result of the special districts known as the Bridgehampton
Beach Erosion Control District and the Sagaponack Beach Erosion Control
District.
