S T A T E O F N E W Y O R K
________________________________________________________________________
1727
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 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] FOURTEEN, 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
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD05697-01-3
A. 1727 2
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
FIFTEEN THERE IS HEREBY ESTABLISHED A LOCAL GOVERNMENT ASSISTANCE
PROGRAM FOR THE VILLAGES WITHIN NASSAU COUNTY TO ASSIST SUCH VILLAGES TO
MINIMIZE REAL PROPERTY TAXES; DEFRAY THE COST AND EXPENSE OF THE TREAT-
MENT, COLLECTION, MANAGEMENT, DISPOSAL, AND TRANSPORTATION OF MUNICIPAL
SOLID WASTE; AND DEFRAY THE COST OF MAINTAINING CONSERVATION AND ENVI-
RONMENTAL 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.