S T A T E O F N E W Y O R K
________________________________________________________________________
6466
2009-2010 Regular Sessions
I N A S S E M B L Y
March 4, 2009
___________
Introduced by M. of A. LATIMER -- read once and referred to the Commit-
tee on Ways and Means
AN ACT to amend chapter 272 of the laws of 1991, amending the tax law
relating to the method of disposition of sales and compensating use
tax revenue in Westchester county and enacting the Westchester county
spending limitation act, in relation to extending the expiration ther-
eof
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Subdivision e of section 4 and sections 5, 7 and 16 of
chapter 272 of the laws of 1991, amending the tax law relating to the
method of disposition of sales and compensating use tax revenue in West-
chester county and enacting the Westchester county spending limitation
act, as amended by chapter 367 of the laws of 2007, are amended to read
as follows:
e. "Spending limitation" means the maximum amount of county spending
established in county fiscal years 1992, 1993, 1994, 1995, 1996, 1997,
1998, 1999, 2000, 2001, 2002, 2003, 2004, 2005, 2006, 2007, 2008, 2009,
[and] 2010, 2011, AND 2012.
S 5. Establishment of annual spending limitation. a. For county fiscal
years 1992, 1993, 1994, 1995, 1996, 1997, 1998, 1999, 2000, 2001, 2002,
2003, 2004, 2005, 2006, 2007, 2008, 2009, [and] 2010, 2011, AND 2012
there shall be in effect an annual spending limitation. The spending
limitation shall be derived from a fixed percentage reflecting the ratio
of base year spending to county personal income. County personal income
for such calculation shall be for the period January 1, 1986 through
December 31, 1986. Such percentage shall be applied to county personal
income for the period January 1, 1989 through December 31, 1989, to
determine the spending limitation for county fiscal year 1992; to deter-
mine the spending limitation for county fiscal year 1993, such percent-
age shall be applied to county personal income for the period January 1,
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD09729-01-9
A. 6466 2
1990 through December 31, 1990; to determine the spending limitation for
county fiscal year 1994, such percentage shall be applied to county
personal income for the period January 1, 1991 through December 31,
1991; to determine the spending limitation for county fiscal year 1995,
such percentage shall be applied to county personal income for the peri-
od January 1, 1992 through December 31, 1992; to determine the spending
limitation for county fiscal year 1996, such percentage shall be applied
to county personal income for the period January 1, 1993 through Decem-
ber 31, 1993; to determine the spending limitation for county fiscal
year 1997, such percentage shall be applied to county personal income
for the period January 1, 1994 through December 31, 1994; to determine
the spending limitation for county fiscal year 1998, such percentage
shall be applied to county personal income for the period January 1,
1995 through December 31, 1995; to determine the spending limitation for
county fiscal year 1999, such percentage shall be applied to county
personal income for the period January 1, 1996 through December 31,
1996; to determine the spending limitation for county fiscal year 2000,
such percentage shall be applied to county personal income for the peri-
od January 1, 1997 through December 31, 1997; to determine the spending
limitation for county fiscal year 2001, such percentage shall be applied
to county personal income for the period January 1, 1998 through Decem-
ber 31, 1998; to determine the spending limitation for county fiscal
year 2002, such percentage shall be applied to county personal income
for the period January 1, 1999 through December 31, 1999; to determine
the spending limitation for county fiscal year 2003, such percentage
shall be applied to county personal income for the period January 1,
2000 through December 31, 2000; to determine the spending limitation for
county fiscal year 2004, such percentage shall be applied to county
personal income for the period January 1, 2001 through December 31,
2001; to determine the spending limitation for county fiscal year 2005,
such percentage shall be applied to county personal income for the peri-
od January 1, 2002 through December 31, 2002; to determine the spending
limitation for county fiscal year 2006, such percentage shall be applied
to county personal income for the period January 1, 2003 through Decem-
ber 31, 2003; to determine the spending limitation for the county fiscal
year 2007, such percentage shall be applied to county personal income
for the period January 1, 2004 through December 31, 2004; to determine
the spending limitation for the county fiscal year 2008, such percentage
shall be applied to county personal income for the period January 1,
2005 through December 31, 2005; to determine the spending limitation for
the county fiscal year 2009, such percentage shall be applied to county
personal income for the period January 1, 2006 through December 31,
2006; to determine the spending limitation for the county fiscal year
2010, such percentage shall be applied to county personal income for the
period January 1, 2007 through December 31, 2007; TO DETERMINE THE
SPENDING LIMITATION FOR THE COUNTY FISCAL YEAR 2011, SUCH PERCENTAGE
SHALL BE APPLIED TO COUNTY PERSONAL INCOME FOR THE PERIOD JANUARY 1,
2008 THROUGH DECEMBER 31, 2008; TO DETERMINE THE SPENDING LIMITATION FOR
THE COUNTY FISCAL YEAR 2012, SUCH PERCENTAGE SHALL BE APPLIED TO COUNTY
PERSONAL INCOME FOR THE PERIOD JANUARY 1, 2009 THROUGH DECEMBER 31,
2009.
b. The spending limitation shall serve as a statutory cap on county
spending to be reflected in the tentative budget as well as the enacted
budget for county fiscal years beginning in 1992.
S 7. Mandatory tax reduction. In the event that the county spending
subject to the spending limitation exceeds such limitation in the adop-
A. 6466 3
tive county budget for county fiscal year 1992, 1993, 1994, 1995, 1996,
1997, 1998, 1999, 2000, 2001, 2002, 2003, 2004, 2005, 2006, 2007, 2008,
2009, [or] 2010, 2011, OR 2012 then section 1262-b of the tax law shall
be repealed.
S 16. This act shall take effect immediately, provided, however, that
sections one through seven of this act shall be in full force and effect
until May 31, [2010] 2012, provided, however, that if the county of
Westchester imposes the tax authorized by section 1210 of the tax law in
excess of three percent, then sections one through seven of this act
shall be deemed repealed; provided that the commissioner of taxation and
finance shall notify the legislative bill drafting commission upon the
repeal of section 1262-b of the tax law pursuant to section seven of the
Westchester county spending limitation act in order that the commission
may maintain an accurate and timely effective data base of the official
text of laws of the state of New York in furtherance of effecting the
provisions of section 44 of the legislative law and section 70-b of the
public officers law.
S 2. This act shall take effect immediately.