S T A T E O F N E W Y O R K
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9838--A
I N A S S E M B L Y
May 27, 2014
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Introduced by M. of A. FINCH, OAKS -- read once and referred to the
Committee on Ways and Means -- committee discharged, bill amended,
ordered reprinted as amended and recommitted to said committee
AN ACT to amend the tax law, in relation to authorizing the county of
Cayuga to impose an additional mortgage recording tax and authorizing
such county to expend the existing mortgage recording tax on necessary
county services; and providing for the repeal of such provisions upon
expiration thereof
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. The tax law is amended by adding a new section 253-y to
read as follows:
S 253-Y. RECORDING TAX IMPOSED BY THE COUNTY OF CAYUGA. 1. CAYUGA
COUNTY, ACTING THROUGH ITS LOCAL LEGISLATIVE BODY, IS HEREBY AUTHORIZED
AND EMPOWERED TO ADOPT AND AMEND LOCAL LAWS IMPOSING IN SUCH COUNTY A
TAX OF TWENTY-FIVE CENTS FOR EACH ONE HUNDRED DOLLARS AND EACH REMAINING
MAJOR FRACTION THEREOF OF PRINCIPAL DEBT OR OBLIGATION WHICH IS OR UNDER
ANY CONTINGENCY MAY BE SECURED AT THE DATE OF EXECUTION THEREOF, OR AT
ANY TIME THEREAFTER, BY A MORTGAGE ON REAL PROPERTY SITUATED WITHIN SUCH
COUNTY AND RECORDED ON OR AFTER THE DATE UPON WHICH SUCH TAX TAKES
EFFECT AND A TAX OF TWENTY-FIVE CENTS ON SUCH MORTGAGE IF THE PRINCIPAL
DEBT OR OBLIGATION WHICH IS OR BY ANY CONTINGENCY MAY BE SECURED BY SUCH
MORTGAGE IS LESS THAN ONE HUNDRED DOLLARS.
2. THE TAXES IMPOSED UNDER THE AUTHORITY OF THIS SECTION SHALL BE
ADMINISTERED AND COLLECTED IN THE SAME MANNER AS THE TAXES IMPOSED UNDER
SUBDIVISION ONE OF SECTION TWO HUNDRED FIFTY-THREE AND PARAGRAPH (B) OF
SUBDIVISION ONE OF SECTION TWO HUNDRED FIFTY-FIVE OF THIS ARTICLE.
EXCEPT AS OTHERWISE PROVIDED IN THIS SECTION, ALL THE PROVISIONS OF THIS
ARTICLE RELATING TO OR APPLICABLE TO THE ADMINISTRATION AND COLLECTION
OF THE TAXES IMPOSED BY SUCH SUBDIVISIONS SHALL APPLY TO THE TAXES
IMPOSED UNDER THE AUTHORITY OF THIS SECTION WITH SUCH MODIFICATIONS AS
MAY BE NECESSARY TO ADAPT SUCH LANGUAGE TO THE TAX SO AUTHORIZED. SUCH
PROVISIONS SHALL APPLY WITH THE SAME FORCE AND EFFECT AS IF THOSE
PROVISIONS HAD BEEN SET FORTH IN FULL IN THIS SECTION EXCEPT TO THE
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD14909-02-4
A. 9838--A 2
EXTENT THAT ANY PROVISION IS EITHER INCONSISTENT WITH A PROVISION OF
THIS SECTION OR NOT RELEVANT TO THE TAX AUTHORIZED BY THIS SECTION. FOR
PURPOSES OF THIS SECTION, ANY REFERENCE IN THIS ARTICLE TO THE TAX OR
TAXES IMPOSED BY THIS ARTICLE SHALL BE DEEMED TO REFER TO A TAX IMPOSED
PURSUANT TO THIS SECTION, AND ANY REFERENCE TO THE PHRASE "WITHIN THIS
STATE" SHALL BE READ AS "WITHIN CAYUGA COUNTY", UNLESS A DIFFERENT MEAN-
ING IS CLEARLY REQUIRED.
3. WHERE THE REAL PROPERTY COVERED BY THE MORTGAGE SUBJECT TO THE TAX
IMPOSED PURSUANT TO THE AUTHORITY OF THIS SECTION IS SITUATED IN THIS
STATE BUT WITHIN AND WITHOUT THE COUNTY IMPOSING SUCH TAX, THE AMOUNT OF
SUCH TAX DUE AND PAYABLE TO SUCH COUNTY SHALL BE DETERMINED IN A MANNER
SIMILAR TO THAT PRESCRIBED IN THE FIRST UNDESIGNATED PARAGRAPH OF
SECTION TWO HUNDRED SIXTY OF THIS ARTICLE WHICH CONCERNS REAL PROPERTY
SITUATED IN TWO OR MORE COUNTIES. WHERE SUCH PROPERTY IS SITUATED BOTH
WITHIN SUCH COUNTY AND WITHOUT THE STATE, THE AMOUNT DUE AND PAYABLE TO
SUCH COUNTY SHALL BE DETERMINED IN THE MANNER PRESCRIBED IN THE SECOND
UNDESIGNATED PARAGRAPH OF SUCH SECTION TWO HUNDRED SIXTY WHICH CONCERNS
PROPERTY SITUATED WITHIN AND WITHOUT THE STATE. WHERE REAL PROPERTY IS
SITUATED WITHIN AND WITHOUT THE COUNTY IMPOSING SUCH TAX, THE RECORDING
OFFICER OF THE JURISDICTION IN WHICH THE MORTGAGE IS FIRST RECORDED
SHALL BE REQUIRED TO COLLECT THE TAXES IMPOSED PURSUANT TO THIS SECTION.
4. A TAX IMPOSED PURSUANT TO THE AUTHORITY OF THIS SECTION SHALL BE IN
ADDITION TO THE TAXES IMPOSED BY SECTION TWO HUNDRED FIFTY-THREE OF THIS
ARTICLE.
5. NOTWITHSTANDING ANY PROVISION OF THIS ARTICLE TO THE CONTRARY, THE
BALANCE OF ALL MONEYS PAID TO THE RECORDING OFFICER OF THE COUNTY OF
CAYUGA DURING EACH MONTH UPON ACCOUNT OF THE TAX IMPOSED PURSUANT TO THE
AUTHORITY OF THIS SECTION, AFTER DEDUCTING THE NECESSARY EXPENSES OF HIS
OR HER OFFICE AS PROVIDED IN SECTION TWO HUNDRED SIXTY-TWO OF THIS ARTI-
CLE, EXCEPT TAXES PAID UPON MORTGAGES WHICH UNDER THE PROVISIONS OF THIS
SECTION OR SECTION TWO HUNDRED SIXTY OF THIS ARTICLE ARE FIRST TO BE
APPORTIONED BY THE COMMISSIONER, SHALL BE PAID OVER BY SUCH OFFICER ON
OR BEFORE THE TENTH DAY OF EACH SUCCEEDING MONTH TO THE TREASURER OF
CAYUGA COUNTY AND, AFTER THE DEDUCTION BY SUCH TREASURER OF THE NECES-
SARY EXPENSES OF HIS OR HER OFFICE PROVIDED IN SECTION TWO HUNDRED
SIXTY-TWO OF THIS ARTICLE SHALL BE DEPOSITED IN THE GENERAL FUND OF THE
COUNTY OF CAYUGA FOR EXPENDITURE BY SUCH COUNTY FOR ANY COUNTY PURPOSE.
NOTWITHSTANDING THE PROVISIONS OF THE PRECEDING SENTENCE, THE TAX SO
IMPOSED AND PAID UPON MORTGAGES COVERING REAL PROPERTY SITUATED IN TWO
OR MORE COUNTIES, WHICH UNDER THE PROVISIONS OF THIS SECTION OR SECTION
TWO HUNDRED SIXTY OF THIS ARTICLE ARE FIRST TO BE APPORTIONED BY THE
COMMISSIONER, SHALL BE PAID OVER BY THE RECORDING OFFICER RECEIVING THE
SAME AS PROVIDED BY THE DETERMINATION OF THE COMMISSIONER.
6. ANY LOCAL LAW IMPOSING A TAX PURSUANT TO THE AUTHORITY OF THIS
SECTION OR REPEALING OR SUSPENDING SUCH A TAX SHALL TAKE EFFECT ONLY ON
THE FIRST DAY OF A CALENDAR MONTH. SUCH A LOCAL LAW SHALL NOT BE EFFEC-
TIVE UNLESS A CERTIFIED COPY THEREOF IS MAILED BY REGISTERED OR CERTI-
FIED MAIL TO THE COMMISSIONER AT THE COMMISSIONER'S OFFICE IN ALBANY AT
LEAST THIRTY DAYS PRIOR TO THE DATE THE LOCAL LAW SHALL TAKE EFFECT.
7. CERTIFIED COPIES OF ANY LOCAL LAW DESCRIBED IN THIS SECTION SHALL
ALSO BE FILED WITH THE COUNTY CLERK OF THE COUNTY OF CAYUGA, THE SECRE-
TARY OF STATE AND THE STATE COMPTROLLER WITHIN FIVE DAYS AFTER THE DATE
IT IS DULY ENACTED.
S 2. Paragraphs (p) and (q) of subdivision 1 of section 261 of the tax
law, as amended by chapter 365 of the laws of 2005, are amended and a
new paragraph (r) is added to read as follows:
A. 9838--A 3
(p) with respect to the remaining counties of the state except Catta-
raugus county which have not suspended the imposition of such additional
tax pursuant to subdivision two of section two hundred fifty-three of
this article, to the comptroller to be paid by him or her into the
general fund in the state treasury to the credit of the state purposes
account; provided that money paid to the comptroller with respect to any
such remaining county in which on the date of such payment any mass
transportation, airport or aviation, municipal historic site, municipal
park, community mental health and retardation facility, or sewage treat-
ment capital project is being carried out by a municipality with state
aid, or for which state aid will be paid, pursuant to the provisions of
title one of chapter seven hundred seventeen of the laws of nineteen
hundred sixty-seven, section 17.05 of the parks, recreation and historic
preservation law, section 41.18 of the mental hygiene law, or section
17-1903 of the environmental conservation law, shall be applied by him
or her to increase the amount of aid for which the state is obligated in
respect to such project on such date, provided that any such increase in
state aid may not, together with any federal funds paid or to be paid on
account of the cost of such project, exceed the total cost thereof, and
where more than one such capital project is being carried out on such
date within such county, the application of such monies by the comp-
troller shall be pro-rated among such municipalities on the basis of the
respective amounts of state aid which are so obligated on such date;
[and] (q) with respect to the county of Cattaraugus, to the comptroller
to be paid by him or her into the general fund in the state treasury to
the credit of the state purposes account for the construction of a coun-
ty office building and a county department of public works office build-
ing, or debt service thereon being carried out by the county of Catta-
raugus up to but not exceeding the total cost for such county office
building and county department of public works building, or debt service
thereon less the amount of any state aid or federal funds paid or to be
paid on account of such project or debt service thereon[.]; AND (R) WITH
RESPECT TO THE COUNTY OF CAYUGA, TO THE COUNTY TREASURER OF SUCH COUNTY
FOR DEPOSIT INTO THE GENERAL FUND OF THE COUNTY OF CAYUGA TO PAY COSTS
AND EXPENSES INCURRED BY SUCH COUNTY TO PROVIDE NECESSARY SERVICES.
S 3. This act shall take effect on the sixtieth day after it shall
have become a law and shall expire and be deemed repealed December 1,
2017.