S T A T E O F N E W Y O R K
________________________________________________________________________
7305
2015-2016 Regular Sessions
I N A S S E M B L Y
May 4, 2015
___________
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 the distribution of revenue
to certain villages in the county of Nassau
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 136 of the laws of 2013, is amended 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 fifteen, 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 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 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.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD10860-02-5
A. 7305 2
IN ADDITION TO THE REVENUE RECEIVED ON A PER CAPITA BASIS FROM THE ONE-
SIXTH SHARE OF THE THREE-QUARTERS PERCENT SALES TAX, UP TO TWO MILLION
FIVE HUNDRED THOUSAND DOLLARS OF THE NET COLLECTION OF SALES TAX REVEN-
UES DISTRIBUTED TO THE COUNTY OF NASSAU BY THE STATE TAX COMMISSION
PURSUANT TO SECTION TWELVE HUNDRED SIXTY-TWO OF THIS PART SHALL BE ANNU-
ALLY DISTRIBUTED TO THE VILLAGE OF HEMPSTEAD IN THE COUNTY OF NASSAU,
AND UP TO TWO MILLION DOLLARS OF SUCH NET COLLECTION OF SALES TAX REVEN-
UES SHALL BE ANNUALLY DISTRIBUTED TO THE VILLAGE OF FREEPORT IN THE
COUNTY OF NASSAU.
S 2. This act shall take effect immediately.