S T A T E O F N E W Y O R K
________________________________________________________________________
1723
2013-2014 Regular Sessions
I N A S S E M B L Y
(PREFILED)
January 9, 2013
___________
Introduced by 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 extending the authority of
the county of Nassau to impose additional sales and compensating use
taxes, and extending local government assistance programs in Nassau
county
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Clause 2 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 246 of the laws of
2011, is amended to read as follows:
(2) the county of Nassau is hereby further authorized and empowered to
adopt and amend local laws, ordinances or resolutions imposing such
taxes at a rate which is three-quarters percent additional to the three
percent rate authorized above in this paragraph for such county for the
period beginning January first, nineteen hundred eighty-six and ending
November thirtieth, two thousand [thirteen] FIFTEEN, subject to the
limitation set forth in section twelve hundred sixty-two-e of this arti-
cle, and also at a rate which is one-half percent additional to the
three percent rate authorized above in this paragraph, and which is also
additional to the three-quarters percent rate also authorized above in
this clause for such county, for the period beginning September first,
nineteen hundred ninety-one and ending November thirtieth, two thousand
[thirteen] FIFTEEN;
S 2. Section 1262-e of the tax law, as amended by chapter 246 of the
laws of 2011, is amended to read as follows:
S 1262-e. Establishment of local government assistance programs in
Nassau county. 1. Towns and cities. Notwithstanding any other provision
of law to the contrary, for the calendar year beginning on January
first, nineteen hundred ninety-eight and continuing through the calendar
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD05706-01-3
A. 1723 2
year beginning on January first, two thousand [thirteen] FIFTEEN, the
county of Nassau shall enact and establish a local government assistance
program for the towns and cities within such county to assist such towns
and cities to minimize real property taxes; defray the cost and expense
of the treatment, collection, management, disposal, and transportation
of municipal solid waste, and to comply with the provisions of chapter
two hundred ninety-nine of the laws of nineteen hundred eighty-three;
and defray the cost of maintaining conservation and environmental
control programs. Such special assistance program for the towns and
cities within such county and the funding for such program shall equal
one-third of the revenues received by such county from the imposition of
the three-quarters percent sales and use tax during calendar years two
thousand one, two thousand two, two thousand three, two thousand four,
two thousand five, two thousand six, two thousand seven, two thousand
eight, two thousand nine, two thousand ten, two thousand eleven, two
thousand twelve [and], two thousand thirteen, TWO THOUSAND FOURTEEN AND
TWO THOUSAND FIFTEEN additional to the regular three percent rate
authorized for such county in section twelve hundred ten of this arti-
cle. The monies for such special local assistance shall be paid and
distributed to the towns and cities on a per capita basis using the
population figures in the latest decennial federal census. Provided
further, that notwithstanding any other law to the contrary, the estab-
lishment of such special assistance program shall preclude any city or
town 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. Provided
further, that any such town or towns may, by resolution of the town
board, apportion all or a part of monies received in such special
assistance program to an improvement district or special district
account within such town or towns in order to accomplish the purposes of
this special assistance program.
2. [Villages. Notwithstanding any other provision of law to the
contrary, for the calendar year beginning on January first, nineteen
hundred ninety-eight and continuing through the calendar year beginning
on January first, two thousand thirteen, 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 arti-
cle.]
A. 1723 3
LARGE INCORPORATED VILLAGES. NOTWITHSTANDING ANY OTHER PROVISION OF
LAW TO THE CONTRARY, FOR THE CALENDAR YEAR BEGINNING ON JANUARY FIRST,
TWO THOUSAND THIRTEEN AND CONTINUING THROUGH THE CALENDAR YEAR BEGINNING
ON JANUARY FIRST, TWO THOUSAND FIFTEEN, THE COUNTY OF NASSAU SHALL BY
LOCAL LAW ENACT AND ESTABLISH A LOCAL GOVERNMENT ASSISTANCE PROGRAM FOR
LARGE INCORPORATED VILLAGES WITHIN SAID COUNTY WITH A POPULATION IN
EXCESS OF FORTY-TWO THOUSAND NINE HUNDRED NINETY-NINE USING THE POPU-
LATION FIGURES IN THE LATEST DECENNIAL FEDERAL CENSUS. THE FUNDING FOR
SUCH PROGRAM SHALL EQUAL TWO-THIRDS OF THE REVENUES RECEIVED FROM THE
THREE PERCENT BASIC SALES TAX, THE THREE-QUARTER OF ONE PERCENT ADDI-
TIONAL SALES TAX AND THE ONE-HALF OF ONE PERCENT COMPENSATING TAX
DERIVED FROM ALL SUCH SOURCES WITHIN THE GEOGRAPHICAL AREA OR ZIP CODE
COVERED BY ANY SUCH VILLAGE, WHICHEVER IS LARGER, WHICH AMOUNT SHALL BE
PAID OVER TO THE TREASURER OF SUCH VILLAGE FOR DEPOSIT TO ITS GENERAL
FUND FOR TAXPAYER RELIEF. PROVIDED FURTHER, THAT ANY SUCH VILLAGE SHALL
APPORTION AT LEAST TWO-THIRDS OF ALL SUCH REVENUES RECEIVED TO A SPECIAL
TAXPAYER RELIEF FUND TO ASSIST SUCH VILLAGES TO REDUCE AND/OR MINIMIZE
REAL PROPERTY TAXES; DEFRAY THE COST AND EXPENSE OF THE TREATMENT,
MANAGEMENT, DISPOSAL AND TRANSPORTATION OF MUNICIPAL WASTE AND SOLID
WASTE; AND, TO DEFRAY THE COST OF MAINTAINING MANDATED CONSERVATION AND
ENVIRONMENTAL CONTROL PROGRAMS.
3. OTHER INCORPORATED VILLAGES. NOTWITHSTANDING ANY OTHER PROVISION OF
LAW TO THE CONTRARY, FOR THE CALENDAR YEAR BEGINNING ON JANUARY FIRST,
TWO THOUSAND ONE, JANUARY FIRST, TWO THOUSAND TWO, JANUARY FIRST, TWO
THOUSAND THREE, JANUARY FIRST, TWO THOUSAND FOUR, JANUARY FIRST, TWO
THOUSAND FIVE, JANUARY FIRST, TWO THOUSAND SIX, JANUARY FIRST, TWO THOU-
SAND SEVEN, JANUARY FIRST, TWO THOUSAND EIGHT, JANUARY FIRST, TWO THOU-
SAND NINE, JANUARY FIRST, TWO THOUSAND TEN, JANUARY FIRST, TWO THOUSAND
ELEVEN, JANUARY FIRST, TWO THOUSAND TWELVE, JANUARY FIRST, TWO THOUSAND
THIRTEEN AND CONTINUING THROUGH THE CALENDAR YEAR BEGINNING ON JANUARY
FIRST, TWO THOUSAND FIFTEEN, THE COUNTY OF NASSAU SHALL BY LOCAL LAW
ENACT AND ESTABLISH A LOCAL GOVERNMENT ASSISTANCE PROGRAM FOR INCORPO-
RATED VILLAGES WITHIN SAID COUNTY WITH A POPULATION LESS THAN
FORTY-THREE THOUSAND USING THE POPULATION FIGURES IN THE LATEST DECENNI-
AL FEDERAL CENSUS. FOR THE CALENDAR YEARS BEGINNING ON JANUARY FIRST,
TWO THOUSAND THIRTEEN AND CONTINUING THROUGH THE CALENDAR YEAR BEGINNING
ON JANUARY FIRST, TWO THOUSAND FIFTEEN, THE FUNDING FOR SAID LOCAL
GOVERNMENT ASSISTANCE PROGRAM SHALL BE PROVIDED BY NASSAU COUNTY DURING
SUCH YEARS AND SHALL EQUAL ONE-SIXTH OF THE REVENUES RECEIVED FROM THE
IMPOSITION OF THE THREE-QUARTERS PERCENT ADDITIONAL SALES TAX AND
ONE-HALF PERCENT USE TAX. THE SAID REVENUES SHALL BE PAID AND DISTRIB-
UTED TO THE INCORPORATED VILLAGES ON A PER CAPITA BASIS USING THE POPU-
LATION FIGURES IN THE LATEST DECENNIAL FEDERAL CENSUS.
S 3. This act shall take effect immediately.