Assembly Bill A10587

                            
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                  10587

                          I N  A S S E M B L Y

                              June 7, 2012
                               ___________

Introduced  by  COMMITTEE ON RULES -- (at request of M. of A. Hooper) --
  read once and referred to the Committee on Ways and Means

AN ACT to amend the tax law, in relation to establishing a local govern-
  ment assistance program for the villages within Nassau county

  THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section  1. Subdivision 2 of section 1262-e of the tax law, as amended
by chapter 246 of the laws of 2011, is amended and a new  subdivision  3
is added to read as follows:
  2. Villages. Notwithstanding any other provision of law to the contra-
ry,  for  the calendar year beginning on January first, nineteen hundred
ninety-eight and continuing through the calendar year beginning on Janu-
ary first, two thousand [thirteen] TWELVE,  the  county  of  Nassau,  by
local law, is hereby empowered to enact and establish a local government
assistance  program  for  the villages within such county to assist such
villages to minimize real property taxes; defray the cost and expense of
the treatment, collection, management, disposal, and  transportation  of
municipal  solid  waste; and defray the cost of maintaining conservation
and environmental control programs. The funding of such local assistance
program for the villages within such county may be  provided  by  Nassau
county  during  any calendar year in which such village local assistance
program is in effect and shall not  exceed  one-sixth  of  the  revenues
received from the imposition of the three-quarters percent sales and use
tax  that  are  remaining after the towns and cities have received their
funding pursuant to the provisions of subdivision one of  this  section.
The  funding for such village local assistance program shall be paid and
distributed to the villages on a per capita basis using  the  population
figures  in  the latest decennial federal census. Provided further, that
the  establishment  of  such  village  local  assistance  program  shall
preclude  any  village  within  such  county from preempting or claiming
under any other section of this chapter the revenues  derived  from  the
additional tax authorized by section twelve hundred ten of this article.
  3. VILLAGES. NOTWITHSTANDING ANY OTHER PROVISION OF LAW TO THE CONTRA-
RY, FOR THE CALENDAR YEAR BEGINNING ON JANUARY FIRST, TWO THOUSAND THIR-

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

                                                           LBD15993-01-2

A. 10587                            2

TEEN  THERE  IS HEREBY ESTABLISHED A LOCAL GOVERNMENT ASSISTANCE PROGRAM
FOR THE VILLAGES WITHIN NASSAU COUNTY TO ASSIST SUCH VILLAGES  TO  MINI-
MIZE  REAL PROPERTY TAXES; DEFRAY THE COST AND EXPENSE OF THE TREATMENT,
COLLECTION,  MANAGEMENT, DISPOSAL, AND TRANSPORTATION OF MUNICIPAL SOLID
WASTE; AND DEFRAY THE COST OF MAINTAINING CONSERVATION AND ENVIRONMENTAL
CONTROL PROGRAMS. THE FUNDING OF SUCH LOCAL ASSISTANCE PROGRAM  FOR  THE
VILLAGES  WITHIN  SUCH  COUNTY SHALL BE PROVIDED BY NASSAU COUNTY DURING
ANY CALENDAR YEAR IN WHICH SUCH VILLAGE LOCAL ASSISTANCE PROGRAM  IS  IN
EFFECT  AND  SHALL  EQUAL FIVE PERCENT OF THE REVENUES RECEIVED FROM THE
IMPOSITION OF THE THREE-QUARTERS PERCENT SALES  AND  USE  TAX  THAT  ARE
REMAINING  AFTER THE TOWNS AND CITIES HAVE RECEIVED THEIR FUNDING PURSU-
ANT TO THE PROVISIONS OF SUBDIVISION ONE OF THIS SECTION.  ONE-THIRD  OF
REVENUES  DEDICATED  TO  SUCH  VILLAGE LOCAL ASSISTANCE PROGRAM SHALL BE
DEDICATED TO VILLAGES WITH POPULATIONS IN EXCESS OF FORTY THOUSAND,  AND
DISTRIBUTED  AMONGST SUCH VILLAGES ON A PER CAPITA BASIS USING THE POPU-
LATION FIGURES IN THE LATEST DECENNIAL  FEDERAL  CENSUS.  THE  REMAINING
TWO-THIRDS  OF  REVENUES FOR SUCH VILLAGE LOCAL ASSISTANCE PROGRAM SHALL
BE PAID AND DISTRIBUTED TO THE REMAINING VILLAGES ON A PER CAPITA  BASIS
USING  THE  POPULATION  FIGURES  IN THE LATEST DECENNIAL FEDERAL CENSUS.
PROVIDED FURTHER, THAT THE ESTABLISHMENT OF SUCH VILLAGE  LOCAL  ASSIST-
ANCE PROGRAM SHALL PRECLUDE ANY VILLAGE WITHIN SUCH COUNTY FROM PREEMPT-
ING  OR  CLAIMING  UNDER  ANY OTHER SECTION OF THIS CHAPTER THE REVENUES
DERIVED FROM THE ADDITIONAL TAX AUTHORIZED BY SECTION TWELVE HUNDRED TEN
OF THIS ARTICLE.   NOTWITHSTANDING ANY OTHER PROVISION  OF  LAW  TO  THE
CONTRARY, PAYMENTS TO VILLAGES WITH POPULATIONS IN EXCESS OF FORTY THOU-
SAND  MADE  PURSUANT TO THIS SUBDIVISION SHALL BE MADE DIRECTLY FROM THE
COMPTROLLER TO SUCH VILLAGES AT THE SAME TIME PAYMENTS ARE MADE PURSUANT
TO CLAUSE TWO OF SUBPARAGRAPH (I) OF THE OPENING  PARAGRAPH  OF  SECTION
TWELVE  HUNDRED  TEN  OF  THIS  ARTICLE.  THE AMOUNT SO PAYABLE SHALL BE
CERTIFIED TO THE COMPTROLLER BY THE COMMISSIONER OR  THE  COMMISSIONER'S
DELEGATE,  WHO  SHALL  NOT  BE  HELD  LIABLE  FOR ANY INACCURACY IN SUCH
CERTIFICATE. PROVIDED, HOWEVER, ANY SUCH CERTIFICATION MAY BE  BASED  ON
SUCH  INFORMATION  AS  MAY  BE AVAILABLE TO THE COMMISSIONER AT THE TIME
SUCH CERTIFICATE MUST BE MADE UNDER THIS SECTION AND MAY BE ESTIMATED ON
THE BASIS OF PERCENTAGES OR OTHER INDICES CALCULATED FROM  DISTRIBUTIONS
FOR PRIOR PERIODS.
  S 2. This act shall take effect immediately.