LBD11729-01-5
A. 8312 2
(Subpart C); to amend the administrative code of the city of New York,
in relation to the amount of special reduction allowed (Subpart D);
and to amend the real property tax law and the administrative code of
the city of New York, in relation to extending the lower Manhattan
commercial revitalization program (Subpart E) (Part F); to amend chap-
ter 576 of the laws of 1974 amending the emergency housing rent
control law relating to the control of and stabilization of rent in
certain cases, the emergency housing rent control law, chapter 329 of
the laws of 1963 amending the emergency housing rent control law
relating to recontrol of rents in Albany, and the rent regulation
reform act of 1997, in relation to extending the effectiveness thereof
(Part G); to amend the tax law, in relation to the imposition of sales
and compensating use taxes by the county of Albany (Subpart A); to
amend the tax law, in relation to extending the expiration of the
provisions authorizing the county of Allegany to impose an additional
one and one-half percent sales and compensating use taxes (Subpart B);
to amend the tax law, in relation to extending the expiration of
provisions authorizing the county of Cattaraugus to impose an addi-
tional one percent of sales and compensating use taxes (Subpart C); to
amend the tax law, in relation to extending the authorization of the
county of Cayuga to impose an additional one percent of sales and
compensating use taxes (Subpart D); to amend the tax law, in relation
to extending the expiration of and amending the provisions authorizing
the county of Chautauqua to impose additional sales and compensating
use taxes (Subpart E); to amend the tax law, in relation to extending
the authorization of the county of Chemung to impose an additional one
percent of sales and compensating use taxes (Subpart F); to amend the
tax law, in relation to authorizing the county of Clinton to impose an
additional rate of sales and compensating use tax (Subpart G); to
amend the tax law, in relation to sales and compensating use tax in
Columbia county (Subpart H); to amend the tax law, in relation to
extending the authorization of the county of Delaware to impose an
additional one percent of sales and compensating use taxes (Subpart
I); to amend the tax law, in relation to sales and compensating use
tax in Dutchess county (Subpart J); to amend the tax law, in relation
to the imposition of additional rates of sales and compensating use
taxes by Erie county (Subpart K); to amend the tax law, in relation to
extending the expiration of the authority granted to the county of
Franklin to impose an additional one percent of sales and compensating
use taxes (Subpart L); to amend the tax law, in relation to the impo-
sition of additional sales and compensating use tax in Fulton county
(Subpart M); to amend the tax law, in relation to extending the expi-
ration of the authorization to the county of Genesee to impose an
additional one percent of sales and compensating use taxes (Subpart
N); to amend the tax law, in relation to extending the authorization
of the county of Hamilton to impose an additional one percent of sales
and compensating use taxes (Subpart O); to amend the tax law, in
relation to authorizing Jefferson county to impose an additional one
percent rate of sales and compensating use taxes (Subpart P); to amend
the tax law, in relation to authorizing the county of Lewis to impose
an additional one percent of sales and compensating use taxes (Subpart
Q); to amend the tax law, in relation to authorizing the county of
Livingston to impose an additional one percent sales tax (Subpart R);
to amend the tax law, in relation to extending the authorization of
the county of Madison to impose an additional rate of sales and
compensating use taxes (Subpart S); to amend the tax law, in relation
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to the imposition of sales and compensating use taxes by the county of
Monroe (Subpart T); to amend the tax law, in relation to the imposi-
tion of sales and compensating use taxes in Montgomery county (Subpart
U); 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 (Subpart V); to amend the tax law, in relation to continuing to
authorize Niagara county to impose an additional rate of sales and
compensating use taxes (Subpart W); to amend the tax law, in relation
to authorizing Oneida county to impose additional rates of sales and
compensating use taxes and providing for allocation and distribution
of a portion of net collections from such additional rates (Subpart
X); to amend the tax law, in relation to extending the authorization
of the county of Onondaga to impose an additional rate of sales and
compensating use taxes (Subpart Y); to amend the tax law, in relation
to extending the authorization for Ontario county to impose additional
rates of sales and compensating use taxes (Subpart Z); to amend the
tax law, in relation to extending the authority of the county of
Orange to impose an additional rate of sales and compensating use
taxes (Subpart AA); to amend the tax law, in relation to extending the
period during which the county of Orleans is authorized to impose
additional rates of sales and compensating use taxes (Subpart BB); to
amend the tax law, in relation to extending the authorization of the
county of Oswego to impose an additional one percent sales and compen-
sating use tax (Subpart CC); to amend the tax law, in relation to the
imposition of sales and compensating use taxes in Putnam county
(Subpart DD); to amend the tax law, in relation to extending the
authorization of the county of Rensselaer to impose an additional one
percent of sales and compensating use taxes (Subpart EE); to amend the
tax law, in relation to authorizing the county of Rockland to impose
an additional rate of sales and compensating use taxes (Subpart FF);
to amend the tax law, in relation to extending the authority of St.
Lawrence county to impose sales tax (Subpart GG); to amend the tax
law, in relation to the imposition of sales and compensating use tax
in Schenectady county (Subpart HH); to amend the tax law, in relation
to extending the authorization for imposition of additional sales tax
in the county of Schoharie (Subpart II); to amend the tax law, in
relation to extending the authorization of the county of Schuyler to
impose an additional one percent of sales and compensating use taxes
(Subpart JJ); to amend the tax law, in relation to extending the expi-
ration of the authorization to the county of Seneca to impose an addi-
tional one percent sales and compensating use tax (Subpart KK); to
amend the tax law, in relation to extending the authorization of the
county of Steuben to impose an additional one percent of sales and
compensating use taxes (Subpart LL); to amend the tax law, in relation
to extending the authority of the county of Suffolk to impose an addi-
tional one percent of sales and compensating use tax (Subpart MM); to
amend the tax law, in relation to extending authorization to impose
certain taxes in the county of Sullivan (Subpart NN); to amend the tax
law, in relation to extending the authorization of the county of Tioga
to impose an additional one percent of sales and compensating use
taxes (Subpart OO); to amend the tax law and chapter 200 of the laws
of 2002 amending the tax law relating to certain tax rates imposed by
the county of Ulster, in relation to extending the authority of the
county of Ulster to impose an additional 1 percent sales and compen-
sating use tax (Subpart PP); to amend the tax law, in relation to
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extending the additional one percent sales tax for Wayne county
(Subpart QQ); to amend the tax law, in relation to extending the expi-
ration of the authorization to the county of Wyoming to impose an
additional one percent sales and compensating use tax (Subpart RR); to
amend the tax law, in relation to extending the authorization of the
county of Yates to impose an additional one percent of sales and
compensating use taxes (Subpart SS); to amend the tax law, in relation
to extending the authorization of the city of Oswego to impose an
additional rate of sales and compensating use taxes (Subpart TT); to
amend chapter 89 of the laws of 2009 amending the tax law relating to
the imposition of an occupancy tax in the city of Rye, in relation to
extending the effectiveness thereof (Subpart UU); to amend chapter 405
of the laws of 2007, amending the tax law relating to increasing
hotel/motel taxes in Chautauqua county, in relation to extending the
expiration of such provisions (Subpart VV); to amend the tax law, in
relation to extending the authority of the county of Nassau to impose
hotel and motel taxes in Nassau county; and to amend chapter 179 of
the laws of 2000, amending the tax law, relating to hotel and motel
taxes in Nassau county and a surcharge on tickets to places of enter-
tainment in such county, in relation to extending certain provisions
thereof (Subpart WW); to amend the tax law, in relation to extending
the expiration of the authority granted to the county of Suffolk to
impose hotel and motel taxes (Subpart XX); to amend chapter 98 of the
laws of 2009, amending the tax law relating to authorizing the county
of Cattaraugus to impose an additional mortgage recording tax, in
relation to extending the expiration thereof (Subpart YY); to amend
chapter 489 of the laws of 2004, amending the tax law relating to the
mortgage recording tax in the county of Fulton, in relation to the
effectiveness of such chapter (Subpart ZZ); and to amend chapter 556
of the laws of 2007, amending the tax law, relating to the imposition
of an additional real estate transfer tax within the county of Colum-
bia, in relation to the effectiveness thereof (Subpart AAA) (Part H);
and to amend chapter 91 of the laws of 2002 amending the education law
and other laws relating to the reorganization of the New York city
school construction authority, board of education and community
boards, in relation to the effectiveness thereof; and to amend chapter
345 of the laws of 2009 amending the education law relating to the New
York city board of education, chancellor, community councils and
community superintendents, in relation to the effectiveness thereof
(Part I)
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. This act enacts into law major components of legislation
relating to real property tax abatements. Each component is wholly
contained within a Part identified as Parts A through I. The effective
date for each particular provision contained within such Part is set
forth in the last section of such Part. Any provision in any section
contained within a Part, including the effective date of the Part, which
makes a reference to a section "of this act", when used in connection
with that particular component, shall be deemed to mean and refer to the
corresponding section of the Part in which it is found. Section three of
this act sets forth the general effective date of this act.
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PART A
Section 1. The opening paragraph of paragraph (a) of subdivision 1 of
section 489 of the real property tax law, as amended by chapter 4 of the
laws of 2013, is amended to read as follows:
Any city to which the multiple dwelling law is applicable, acting
through its local legislative body or other governing agency, is hereby
authorized and empowered, to and including January first, two thousand
[fifteen] SEVENTEEN, to adopt and amend local laws or ordinances provid-
ing that any increase in assessed valuation of real property shall be
exempt from taxation for local purposes, as provided herein, to the
extent such increase results from:
S 2. The closing paragraph of subparagraph 6 of paragraph (a) of
subdivision 1 of section 489 of the real property tax law, as amended by
chapter 4 of the laws of 2013, is amended to read as follows:
Such conversion, alterations or improvements shall be completed within
thirty months after the date on which same shall be started except that
such thirty month limitation shall not apply to conversions of residen-
tial units which are registered with the loft board in accordance with
article seven-C of the multiple dwelling law pursuant to subparagraph
one of this paragraph. Notwithstanding the foregoing, a sixty month
period for completion shall be available for alterations or improvements
undertaken by a housing development fund company organized pursuant to
article eleven of the private housing finance law, which are carried out
with the substantial assistance of grants, loans or subsidies from any
federal, state or local governmental agency or instrumentality or which
are carried out in a property transferred from such city if alterations
and improvements are completed within seven years after the date of
transfer. In addition, the local housing agency is hereby empowered to
grant an extension of the period of completion for any project carried
out with the substantial assistance of grants, loans or subsidies from
any federal, state or local governmental agency or instrumentality, if
such alterations or improvements are completed within sixty months from
commencement of construction. Provided, further, that such conversion,
alterations or improvements shall in any event be completed prior to
June thirtieth, two thousand [fifteen] SEVENTEEN. Exemption for conver-
sions, alterations or improvements pursuant to subparagraph one, two,
three or four of this paragraph shall continue for a period not to
exceed fourteen years and begin no sooner than the first quarterly tax
bill immediately following the completion of such conversion, alter-
ations or improvements. Exemption for alterations or improvements pursu-
ant to this subparagraph or subparagraph five of this paragraph shall
continue for a period not to exceed thirty-four years and shall begin no
sooner than the first quarterly tax bill immediately following the
completion of such alterations or improvements. Such exemption shall be
equal to the increase in the valuation which is subject to exemption in
full or proportionally under this subdivision for ten or thirty years,
whichever is applicable. After such period of time, the amount of such
exempted assessed valuation of such improvements shall be reduced by
twenty percent in each succeeding year until the assessed value of the
improvements are fully taxable. Provided, however, exemption for any
conversion, alterations or improvements which are aided by a loan or
grant under article eight, eight-A, eleven, twelve, fifteen or twenty-
two of the private housing finance law, section six hundred ninety-six-a
or section ninety-nine-h of the general municipal law, or section three
hundred twelve of the housing act of nineteen hundred sixty-four (42
A. 8312 6
U.S.C.A. 1452b), or the Cranston-Gonzalez national affordable housing
act (42 U.S.C.A. 12701 et. seq.), or started after July first, nineteen
hundred eighty-three by a housing development fund company organized
pursuant to article eleven of the private housing finance law which are
carried out with the substantial assistance of grants, loans or subsi-
dies from any federal, state or local governmental agency or instrumen-
tality or which are carried out in a property transferred from any city
and where alterations and improvements are completed within seven years
after the date of transfer may commence at the beginning of any tax
quarter subsequent to the start of such conversion, alterations or
improvements and prior to the completion of such conversion, alterations
or improvements.
S 3. This act shall take effect immediately; provided, however, that
if this act shall become law after June 30, 2015, then it shall be
deemed to have been in full force and effect on and after June 30, 2015.
PART B
Section 1. Paragraphs (a) and (b) of subdivision 2 of section 467-a of
the real property tax law, as amended by chapter 4 of the laws of 2013,
are amended to read as follows:
(a) In a city having a population of one million or more, dwelling
units owned by unit owners who, as of the applicable taxable status
date, own no more than three dwelling units in any one property held in
the condominium form of ownership, shall be eligible to receive a
partial abatement of real property taxes, as set forth in paragraphs
(c), (d), (d-1), (d-2), (d-3), (d-4), (d-5) and (d-6) of this subdivi-
sion; provided, however, that a property held in the condominium form of
ownership that is receiving complete or partial real property tax
exemption or tax abatement pursuant to any other provision of this chap-
ter or any other state or local law, except as provided in paragraph (f)
of this subdivision, shall not be eligible to receive a partial abate-
ment pursuant to this section; and provided, further, that sponsors
shall not be eligible to receive a partial abatement pursuant to this
section; and provided, further, that in the fiscal [year] YEARS commenc-
ing in calendar years two thousand twelve, two thousand thirteen, [or]
two thousand fourteen, TWO THOUSAND FIFTEEN, OR TWO THOUSAND SIXTEEN no
more than a maximum of three dwelling units owned by any unit owner in a
single building, one of which must be the primary residence of such unit
owner, shall be eligible to receive a partial abatement pursuant to
paragraphs (d-1), (d-2), (d-3) and (d-4) of this [section] SUBDIVISION.
(b) In a city having a population of one million or more, dwelling
units owned by tenant-stockholders who, as of the applicable taxable
status date, own no more than three dwelling units in any one property
held in the cooperative form of ownership, shall be eligible to receive
a partial abatement of real property taxes, as set forth in paragraphs
(c), (d), (d-1), (d-2), (d-3), (d-4), (d-5) and (d-6) of this subdivi-
sion; provided, however, that a property held in the cooperative form of
ownership that is receiving complete or partial real property tax
exemption or tax abatement pursuant to any other provision of this chap-
ter or any other state or local law, except as provided in paragraph (f)
of this subdivision, shall not be eligible to receive a partial abate-
ment pursuant to this section; and provided, further, that sponsors
shall not be eligible to receive a partial abatement pursuant to this
section; and provided, further, that in the fiscal [year] YEARS commenc-
ing in calendar years two thousand twelve, two thousand thirteen [or],
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two thousand fourteen, TWO THOUSAND FIFTEEN, OR TWO THOUSAND SIXTEEN no
more than a maximum of three dwelling units owned by any tenant-stock-
holder in a single building, one of which must be the primary residence
of such tenant-stockholder, shall be eligible to receive a partial
abatement pursuant to paragraphs (d-1), (d-2), (d-3) and (d-4) of this
[section] SUBDIVISION. For purposes of this section, a tenant-stock-
holder of a cooperative apartment corporation shall be deemed to own the
dwelling unit which is represented by his or her shares of stock in such
corporation. Any abatement so granted shall be credited by the appropri-
ate taxing authority against the tax due on the property as a whole. The
reduction in real property taxes received thereby shall be credited by
the cooperative apartment corporation against the amount of such taxes
attributable to eligible dwelling units at the time of receipt.
S 2. Paragraphs (d-1), (d-2), (d-3) and (d-4) of subdivision 2 of
section 467-a of the real property tax law, as added by chapter 4 of the
laws of 2013, are amended to read as follows:
(d-1) In the fiscal years commencing in calendar [year] YEARS two
thousand twelve, two thousand thirteen and two thousand fourteen, eligi-
ble dwelling units in property whose average unit assessed value is less
than or equal to fifty thousand dollars shall receive a partial abate-
ment of the real property taxes attributable to or due on such dwelling
units of twenty-five percent, twenty-six and one-half percent and twen-
ty-eight and one-tenth percent respectively. IN THE FISCAL YEARS
COMMENCING IN CALENDAR YEARS TWO THOUSAND FIFTEEN AND TWO THOUSAND
SIXTEEN, ELIGIBLE DWELLING UNITS IN PROPERTY WHOSE AVERAGE UNIT ASSESSED
VALUE IS LESS THAN OR EQUAL TO FIFTY THOUSAND DOLLARS SHALL RECEIVE A
PARTIAL ABATEMENT OF THE REAL PROPERTY TAXES ATTRIBUTABLE TO OR DUE ON
SUCH DWELLING UNITS OF TWENTY-EIGHT AND ONE-TENTH PERCENT.
(d-2) In the fiscal years commencing in calendar [year] YEARS two
thousand twelve, two thousand thirteen and two thousand fourteen, eligi-
ble dwelling units in property whose average unit assessed value is more
than fifty thousand dollars, but less than or equal to fifty-five thou-
sand dollars, shall receive a partial abatement of the real property
taxes attributable to or due on such dwelling units of twenty-two and
one-half percent, twenty-three and eight-tenths percent and twenty-five
and two-tenths percent respectively. IN THE FISCAL YEARS COMMENCING IN
CALENDAR YEARS TWO THOUSAND FIFTEEN AND TWO THOUSAND SIXTEEN, ELIGIBLE
DWELLING UNITS IN PROPERTY WHOSE AVERAGE UNIT ASSESSED VALUE IS MORE
THAN FIFTY THOUSAND DOLLARS, BUT LESS THAN OR EQUAL TO FIFTY-FIVE THOU-
SAND DOLLARS, SHALL RECEIVE A PARTIAL ABATEMENT OF THE REAL PROPERTY
TAXES ATTRIBUTABLE TO OR DUE ON SUCH DWELLING UNITS OF TWENTY-FIVE AND
TWO-TENTHS PERCENT.
(d-3) In the fiscal years commencing in calendar [year] YEARS two
thousand twelve, two thousand thirteen and two thousand fourteen, eligi-
ble dwelling units in property whose average unit assessed value is more
than fifty-five thousand dollars, but less than or equal to sixty thou-
sand dollars, shall receive a partial abatement of the real property
taxes attributable to or due on such dwelling units of twenty percent,
twenty-one and two-tenths percent, and twenty-two and five-tenths
percent respectively. IN THE FISCAL YEARS COMMENCING IN CALENDAR YEARS
TWO THOUSAND FIFTEEN AND TWO THOUSAND SIXTEEN, ELIGIBLE DWELLING UNITS
IN PROPERTY WHOSE AVERAGE UNIT ASSESSED VALUE IS MORE THAN FIFTY-FIVE
THOUSAND DOLLARS, BUT LESS THAN OR EQUAL TO SIXTY THOUSAND DOLLARS,
SHALL RECEIVE A PARTIAL ABATEMENT OF THE REAL PROPERTY TAXES ATTRIBUT-
ABLE TO OR DUE ON SUCH DWELLING UNITS OF TWENTY-TWO AND FIVE-TENTHS
PERCENT.
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(d-4) In the fiscal years commencing in calendar [year] YEARS two
thousand twelve, two thousand thirteen [and], two thousand fourteen, TWO
THOUSAND FIFTEEN AND TWO THOUSAND SIXTEEN, eligible dwelling units in
property whose average unit assessed value is more than sixty thousand
dollars shall receive a partial abatement of the real property taxes
attributable to or due on such dwelling units of seventeen and one-half
percent.
S 3. Paragraph (a) of subdivision 3 of section 467-a of the real prop-
erty tax law, as amended by chapter 4 of the laws of 2013, is amended to
read as follows:
(a) An application for an abatement pursuant to this section for the
fiscal year commencing in calendar year nineteen hundred ninety-six
shall be made no later than the fifteenth day of September, nineteen
hundred ninety-six. An application for an abatement pursuant to this
section for the fiscal year commencing in calendar year nineteen hundred
ninety-seven shall be made no later than the first day of April, nine-
teen hundred ninety-seven. An application for an abatement pursuant to
this section for the fiscal year commencing in calendar year nineteen
hundred ninety-eight shall be made no later than the first day of April,
nineteen hundred ninety-eight. An application for an abatement pursuant
to this section for the fiscal year commencing in calendar year nineteen
hundred ninety-nine shall be made in accordance with this subdivision
and subdivision three-a of this section. An application for an abatement
pursuant to this section for the fiscal year commencing in calendar year
two thousand shall be made no later than the fifteenth day of February,
two thousand. An application for an abatement pursuant to this section
for the fiscal year commencing in calendar year two thousand one shall
be made in accordance with this subdivision and subdivision three-b of
this section. An application for an abatement pursuant to this section
for the fiscal year commencing in calendar year two thousand two shall
be made no later than the fifteenth day of February, two thousand two.
An application for an abatement pursuant to this section for the fiscal
year commencing in calendar year two thousand three shall be made no
later than the fifteenth day of February, two thousand three. An appli-
cation for an abatement pursuant to this section for the fiscal year
commencing in calendar year two thousand four shall be made in accord-
ance with this subdivision and subdivision three-c of this section. An
application for an abatement pursuant to this section for the fiscal
year commencing in calendar year two thousand five shall be made no
later than the fifteenth day of February, two thousand five. An applica-
tion for an abatement pursuant to this section for the fiscal year
commencing in calendar year two thousand six shall be made no later than
the fifteenth day of February, two thousand six. An application for an
abatement pursuant to this section for the fiscal year commencing in
calendar year two thousand seven shall be made no later than the
fifteenth day of February, two thousand seven. An application for abate-
ment pursuant to this section for the fiscal year commencing in calendar
year two thousand eight shall be made in accordance with this subdivi-
sion and subdivision three-d of this section. An application for an
abatement pursuant to this section for the fiscal year commencing in
calendar year two thousand nine shall be made no later than the
fifteenth day of February, two thousand nine. An application for an
abatement pursuant to this section for the fiscal year commencing in
calendar year two thousand ten shall be made no later than the fifteenth
day of February, two thousand ten. An application for an abatement
pursuant to this section for the fiscal year commencing in calendar year
A. 8312 9
two thousand eleven shall be made no later than the fifteenth day of
February, two thousand eleven. An application for an abatement pursuant
to this section for the fiscal years commencing in calendar years two
thousand twelve and two thousand thirteen shall be made in accordance
with subdivision three-e of this section. The date or dates by which
applications for an abatement pursuant to this section shall be made for
the fiscal [year] YEARS beginning in calendar [year] YEARS two thousand
fourteen, TWO THOUSAND FIFTEEN AND TWO THOUSAND SIXTEEN shall be estab-
lished by the commissioner of finance by rule, provided that such date
or dates shall not be later than the fifteenth day of February for such
calendar [year] YEARS.
S 4. This act shall take effect immediately.
PART C
Section 1. Subparagraph (A) of paragraph 2 of subdivision (f) of
section 11-1706 of the administrative code of the city of New York, as
added by chapter 4 of the laws of 2013, is amended to read as follows:
(A) Subject to the limitations set forth in subparagraphs (B) and (C)
of this paragraph, the credit allowed to a taxpayer for a taxable year
under this subdivision shall be determined as follows:
(i) For taxable years beginning on or after January first, two thou-
sand fourteen and before July first, two thousand [fifteen] SEVENTEEN:
(I) If the city taxable income is thirty-five thousand dollars or
less, the amount of the credit shall be one hundred percent of the
amount determined in paragraph three of this subdivision.
(II) If the city taxable income is greater than thirty-five thousand
dollars but less than one hundred thousand dollars, the amount of the
credit shall be a percentage of the amount determined in paragraph three
of this subdivision, such percentage to be determined by subtracting
from one hundred percent, a percentage determined by subtracting thir-
ty-five thousand dollars from city taxable income, dividing the result
by sixty-five thousand dollars and multiplying by one hundred percent.
(III) If the city taxable income is one hundred thousand dollars or
greater, no credit shall be allowed.
(IV) Provided further that for any taxable year of a taxpayer for
which this credit is effective that encompasses days occurring after
June thirtieth, two thousand [fifteen] SEVENTEEN, the amount of the
credit determined in item (I) or (II) of this clause shall be multiplied
by a fraction, the numerator of which is the number of days in the
taxpayer's taxable year occurring on or before June thirtieth, two thou-
sand [fifteen] SEVENTEEN, and the denominator of which is the number of
days in the taxpayer's taxable year.
S 2. This act shall take effect immediately.
PART D
Section 1. Section 282-a of the multiple dwelling law, as amended by
chapter 159 of the laws of 2011, is amended to read as follows:
S 282-a. [Limitation on applications] APPLICATIONS for coverage of
interim multiple dwellings and residential units. 1. All applications
for registration as an interim multiple dwelling or for coverage of
residential units under this article shall be filed with the loft board
within six months after the date the loft board shall have adopted all
rules or regulations necessary in order to implement the provisions of
chapter one hundred forty-seven of the laws of two thousand ten,
A. 8312 10
PROVIDED, HOWEVER, THAT APPLICATIONS FOR REGISTRATION AS AN INTERIM
MULTIPLE DWELLING OR FOR COVERAGE OF RESIDENTIAL UNITS UNDER THIS ARTI-
CLE, MAY ALSO BE FILED FOR A TWO YEAR PERIOD FROM THE EFFECTIVE DATE OF
THE CHAPTER OF THE LAWS OF TWO THOUSAND FIFTEEN THAT AMENDED THIS
SECTION. The loft board may subsequently amend such rules and regu-
lations but such amendments shall not recommence the time period in
which applications may be filed. [Notwithstanding any other provision
of this article, after such date no further applications for registra-
tion or coverage as an interim multiple dwelling or for coverage under
this article shall be accepted for owners or occupants of buildings that
would otherwise qualify as interim multiple dwellings or for coverage
pursuant to this article.]
2. Where any occupant has filed an application for coverage pursuant
to this article and has received a docket number from the loft board, it
shall be unlawful for an owner to cause or intend to cause such occupant
to vacate, surrender or waive any rights in relation to such occupancy,
due to repeated interruptions or discontinuances of essential services,
or an interruption or discontinuance of an essential service for an
extended duration or of such significance as to substantially impair
habitability of such unit, at any time before the loft board has made a
final determination, including appeals, to approve or deny such applica-
tion. This [subdivision] SECTION shall not grant any rights of continued
occupancy other than those otherwise granted by law. Any agreement that
waives or limits the benefits of this [subdivision] SECTION shall be
deemed void as against public policy. In addition to any other remedies
provided in this article for failure to be in compliance, in article
eight of this chapter, or in the regulations promulgated by the loft
board, an occupant who has filed an application with the loft board for
coverage under this article may[, no later than thirty-six months after
the loft board shall have adopted rules and regulations as set forth in
subdivision one of this section,] commence an action or proceeding in a
court of competent jurisdiction, which notwithstanding any other
provision of law shall include the housing part of the New York city
civil court, to enforce the provisions of this [subdivision] SECTION.
S 2. Paragraph (vi) of subdivision 1 of section 284 of the multiple
dwelling law, as amended by chapter 4 of the laws of 2013, is amended to
read as follows:
(vi) Notwithstanding the provisions of paragraphs (i) through (v) of
this subdivision the owner of an interim multiple dwelling made subject
to this article by subdivision five of section two hundred eighty-one of
this article (A) shall file an alteration application [within nine
months from the effective date of the chapter of the laws of two thou-
sand ten which amended this subparagraph] ON OR BEFORE MARCH
TWENTY-FIRST, TWO THOUSAND ELEVEN, or, for units that became subject to
this article pursuant to the chapter of the laws of two thousand thir-
teen which amended this paragraph, [within nine months of the promulga-
tion of all necessary rules and regulations pursuant to section two
hundred eighty-two-a of this article] ON OR BEFORE JUNE ELEVENTH, TWO
THOUSAND FOURTEEN, OR, FOR UNITS IN AN INTERIM MULTIPLE DWELLING THAT
WERE LISTED ON AN APPLICATION FOR COVERAGE OR REGISTRATION FILED WITH
THE LOFT BOARD PURSUANT TO THIS ARTICLE OR IN A COURT PLEADING AFTER
MARCH ELEVENTH, TWO THOUSAND FOURTEEN, WITHIN NINE MONTHS OF EITHER THE
DATE OF THE INITIAL APPLICATION FOR COVERAGE OR THE DATE OF THE LOFT
BOARD'S ISSUANCE OF AN INTERIM MULTIPLE DWELLING NUMBER OR THE DATE OF
THE SERVICE OF THE PLEADING, WHICHEVER IS EARLIER, and (B) shall take
all reasonable and necessary action to obtain an approved alteration
A. 8312 11
permit [within twelve months from such effective date] ON OR BEFORE JUNE
TWENTY-FIRST, TWO THOUSAND ELEVEN, or, for units that became subject to
this article pursuant to the chapter of the laws of two thousand thir-
teen which amended this paragraph, [within twelve months of the promul-
gation of all necessary rules and regulations pursuant to section two
hundred eighty-two-a of this article] ON OR BEFORE SEPTEMBER ELEVENTH,
TWO THOUSAND FOURTEEN, OR, FOR UNITS IN AN INTERIM MULTIPLE DWELLING
THAT WERE LISTED ON AN APPLICATION FOR COVERAGE OR REGISTRATION FILED
WITH THE LOFT BOARD PURSUANT TO THIS ARTICLE OR IN A COURT PLEADING
AFTER MARCH ELEVENTH, TWO THOUSAND FOURTEEN, WITHIN TWELVE MONTHS OF
EITHER THE DATE OF THE INITIAL APPLICATION FOR COVERAGE OR THE DATE OF
THE LOFT BOARD'S ISSUANCE OF AN INTERIM MULTIPLE DWELLING NUMBER OR THE
DATE OF THE SERVICE OF THE PLEADING, WHICHEVER IS EARLIER, and (C) shall
achieve compliance with the standards of safety and fire protection set
forth in article seven-B of this chapter for the residential portions of
the building within eighteen months from obtaining such alteration
permit, and (D) shall take all reasonable and necessary action to obtain
a certificate of occupancy as a class A multiple dwelling for the resi-
dential portions of the building or structure [within thirty months from
such effective date] ON OR BEFORE DECEMBER TWENTY-FIRST, TWO THOUSAND
TWELVE, or for units that became subject to this article pursuant to the
chapter of the laws of two thousand thirteen which amended this para-
graph [within thirty months of the promulgation of all necessary rules
and regulations pursuant to section two hundred eighty-two-a of this
article] ON OR BEFORE MARCH ELEVENTH, TWO THOUSAND SIXTEEN, OR, FOR
UNITS IN AN INTERIM MULTIPLE DWELLING THAT WERE LISTED ON AN APPLICATION
FOR COVERAGE OR REGISTRATION FILED WITH THE LOFT BOARD PURSUANT TO THIS
ARTICLE OR IN A COURT PLEADING AFTER MARCH ELEVENTH, TWO THOUSAND
SIXTEEN, WITHIN THIRTY MONTHS OF EITHER THE DATE OF THE INITIAL APPLICA-
TION FOR COVERAGE OR THE DATE OF THE LOFT BOARD'S ISSUANCE OF AN INTERIM
MULTIPLE DWELLING NUMBER OR THE DATE OF THE SERVICE OF THE PLEADING,
WHICHEVER IS EARLIER. The loft board may, upon good cause shown, and
upon proof of compliance with the standards of safety and fire
protection set forth in article seven-B of this chapter, twice extend
the time of compliance with the requirement to obtain a residential
certificate of occupancy for periods not to exceed twelve months each.
S 3. Subdivision (h) of section 27 of chapter 4 of the laws of 2013
amending the real property tax law relating to exemption from taxation
to alterations and improvements to multiple dwellings to eliminate fire
and health hazards, is REPEALED.
S 4. This act shall take effect immediately, provided, however, that
if this act shall become law after June 29, 2015, then it shall be
deemed to have been in full force and effect on and after June 30, 2015.
PART E
Section 1. Section 10 of chapter 555 of the laws of 1982 amending the
general business law and the administrative code of the city of New York
relating to conversion of residential property to cooperative or condo-
minium ownership in the city of New York, as amended by chapter 19 of
the laws of 2015, is amended to read as follows:
S 10. This act shall take effect immediately; provided, that the
provisions of sections one, two and nine of this act shall remain in
full force and effect only until and including June [23] 15, [2015]
2017; provided further that the provisions of section three of this act
shall remain in full force and effect only so long as the public emer-
A. 8312 12
gency requiring the regulation and control of residential rents and
evictions continues as provided in subdivision 3 of section 1 of the
local emergency housing rent control act; provided further that the
provisions of sections four, five, six and seven of this act shall
expire in accordance with the provisions of section 26-520 of the admin-
istrative code of the city of New York as such section of the adminis-
trative code is, from time to time, amended; provided further that the
provisions of section 26-511 of the administrative code of the city of
New York, as amended by this act, which the New York City Department of
Housing Preservation and Development must find are contained in the code
of the real estate industry stabilization association of such city in
order to approve it, shall be deemed contained therein as of the effec-
tive date of this act; and provided further that any plan accepted for
filing by the department of law on or before the effective date of this
act shall continue to be governed by the provisions of section 352-eeee
of the general business law as they had existed immediately prior to the
effective date of this act.
S 2. Section 4 of chapter 402 of the laws of 1983 amending the general
business law relating to conversion of rental residential property to
cooperative or condominium ownership in certain municipalities in the
counties of Nassau, Westchester and Rockland, as amended by chapter 19
of the laws of 2015, is amended to read as follows:
S 4. This act shall take effect immediately; provided, that the
provisions of sections one and three of this act shall remain in full
force and effect only until and including June [23] 15, [2015] 2017; and
provided further that any plan accepted for filing by the department of
law on or before the effective date of this act shall continue to be
governed by the provisions of section 352-eee of the general business
law as they had existed immediately prior to the effective date of this
act.
S 3. This act shall take effect immediately, provided, however, that
if this act shall become a law after June 23, 2015, then it shall be
deemed to have been in full force and effect on and after June 23, 2015.
PART F
Section 1. This act enacts into law major components of legislation
relating to Lower Manhattan and the city of New York. Each component is
wholly contained within a Subpart identified as Subparts A through E.
The effective date for each particular provision contained within such
Subpart is set forth in the last section of such Subpart. Any provision
in any section contained within a Subpart, including the effective date
of the Subpart, which makes a reference to a section "of this act", when
used in connection with that particular component, shall be deemed to
mean and refer to the corresponding section of the Subpart in which it
is found.
SUBPART A
Section 1. Subparagraph (A) of paragraph 7 of subdivision (ee) of
section 1115 of the tax law, as amended by section 1 of subpart A of
part GG of chapter 59 of the laws of 2014, is amended to read as
follows:
(A) "Tenant" means a person who, as lessee, enters into a space lease
with a landlord for a term of ten years or more commencing on or after
September first, two thousand five, but not later than, in the case of a
A. 8312 13
space lease with respect to leased premises located in eligible areas as
defined in clause (i) of subparagraph (D) of this paragraph, September
first, two thousand [fifteen] SEVENTEEN and, in the case of a space
lease with respect to leased premises located in eligible areas as
defined in clause (ii) of subparagraph (D) of this paragraph not later
than September first, two thousand [seventeen] NINETEEN, of premises for
use as commercial office space in buildings located or to be located in
the eligible areas. A person who currently occupies premises for use as
commercial office space under an existing lease in a building in the
eligible areas shall not be eligible for exemption under this subdivi-
sion unless such existing lease, in the case of a space lease with
respect to leased premises located in eligible areas as defined in
clause (i) of subparagraph (D) of this paragraph expires according to
its terms before September first, two thousand [fifteen] SEVENTEEN or
such existing lease, in the case of a space lease with respect to leased
premises located in eligible areas as defined in clause (ii) of subpara-
graph (D) of this paragraph and such person enters into a space lease,
for a term of ten years or more commencing on or after September first,
two thousand five, of premises for use as commercial office space in a
building located or to be located in the eligible areas, provided that
such space lease with respect to leased premises located in eligible
areas as defined in clause (i) of subparagraph (D) of this paragraph
commences no later than September first, two thousand [fifteen] SEVEN-
TEEN, and provided that such space lease with respect to leased premises
located in eligible areas as defined in clause (ii) of subparagraph (D)
of this paragraph commences no later than September first, two thousand
[seventeen] NINETEEN and provided, further, that such space lease shall
expire no earlier than ten years after the expiration of the original
lease.
S 2. Section 2 of part C of chapter 2 of the laws of 2005 amending
the tax law relating to exemptions from sales and use taxes, as amended
by section 2 of subpart A of part GG of chapter 59 of the laws of 2014,
is amended to read as follows:
S 2. This act shall take effect September 1, 2005 and shall expire and
be deemed repealed on December 1, [2018] 2020, and shall apply to sales
made, uses occurring and services rendered on or after such effective
date, in accordance with the applicable transitional provisions of
sections 1106 and 1217 of the tax law; except that clause (i) of subpar-
agraph (D) of paragraph seven of subdivision (ee) of section 1115 of the
tax law, as added by section one of this act, shall expire and be deemed
repealed December 1, [2016] 2018.
S 3. This act shall take effect immediately and shall be deemed to
have been in full force and effect after June 30, 2015; provided, howev-
er, that the amendment to subparagraph (A) of paragraph 7 of subdivision
(ee) of section 1115 of the tax law made by section one of this act
shall not affect the repeal of such subdivision and shall be deemed
repealed therewith.
SUBPART B
Section 1. Subdivision (b) of section 25-z of the general city law, as
amended by section 1 of subpart D of part GG of chapter 59 of the laws
of 2014, is amended to read as follows:
(b) No eligible business shall be authorized to receive a credit under
any local law enacted pursuant to this article until the premises with
respect to which it is claiming the credit meet the requirements in the
A. 8312 14
definition of eligible premises and until it has obtained a certif-
ication of eligibility from the mayor of such city or an agency desig-
nated by such mayor, and an annual certification from such mayor or an
agency designated by such mayor as to the number of eligible aggregate
employment shares maintained by such eligible business that may qualify
for obtaining a tax credit for the eligible business' taxable year. Any
written documentation submitted to such mayor or such agency or agencies
in order to obtain any such certification shall be deemed a written
instrument for purposes of section 175.00 of the penal law. Such local
law may provide for application fees to be determined by such mayor or
such agency or agencies. No such certification of eligibility shall be
issued under any local law enacted pursuant to this article to an eligi-
ble business on or after July first, two thousand [fifteen] SEVENTEEN
unless:
(1) prior to such date such business has purchased, leased or entered
into a contract to purchase or lease particular premises or a parcel on
which will be constructed such premises or already owned such premises
or parcel;
(2) prior to such date improvements have been commenced on such prem-
ises or parcel, which improvements will meet the requirements of subdi-
vision (e) of section twenty-five-y of this article relating to expendi-
tures for improvements;
(3) prior to such date such business submits a preliminary application
for a certification of eligibility to such mayor or such agency or agen-
cies with respect to a proposed relocation to such particular premises;
and
(4) such business relocates to such particular premises not later than
thirty-six months or, in a case in which the expenditures made for the
improvements specified in paragraph two of this subdivision are in
excess of fifty million dollars within seventy-two months from the date
of submission of such preliminary application.
S 2. Subdivision (b) of section 25-ee of the general city law, as
amended by section 2 of subpart D of part GG of chapter 59 of the laws
of 2014, is amended to read as follows:
(b) No eligible business or special eligible business shall be author-
ized to receive a credit against tax under any local law enacted pursu-
ant to this article until the premises with respect to which it is
claiming the credit meet the requirements in the definition of eligible
premises and until it has obtained a certification of eligibility from
the mayor of such city or any agency designated by such mayor, and an
annual certification from such mayor or an agency designated by such
mayor as to the number of eligible aggregate employment shares main-
tained by such eligible business or such special eligible business that
may qualify for obtaining a tax credit for the eligible business' taxa-
ble year. No special eligible business shall be authorized to receive a
credit against tax under the provisions of this article unless the
number of relocated employee base shares calculated pursuant to subdivi-
sion (o) of section twenty-five-dd of this article is equal to or great-
er than the lesser of twenty-five percent of the number of New York city
base shares calculated pursuant to subdivision (p) of such section and
two hundred fifty employment shares. Any written documentation submitted
to such mayor or such agency or agencies in order to obtain any such
certification shall be deemed a written instrument for purposes of
section 175.00 of the penal law. Such local law may provide for applica-
tion fees to be determined by such mayor or such agency or agencies. No
certification of eligibility shall be issued under any local law enacted
A. 8312 15
pursuant to this article to an eligible business on or after July first,
two thousand [fifteen] SEVENTEEN unless:
(1) prior to such date such business has purchased, leased or entered
into a contract to purchase or lease premises in the eligible Lower
Manhattan area or a parcel on which will be constructed such premises;
(2) prior to such date improvements have been commenced on such prem-
ises or parcel, which improvements will meet the requirements of subdi-
vision (e) of section twenty-five-dd of this article relating to expend-
itures for improvements;
(3) prior to such date such business submits a preliminary application
for a certification of eligibility to such mayor or such agency or agen-
cies with respect to a proposed relocation to such premises; and
(4) such business relocates to such premises as provided in subdivi-
sion (j) of section twenty-five-dd of this article not later than thir-
ty-six months or, in a case in which the expenditures made for the
improvements specified in paragraph two of this subdivision are in
excess of fifty million dollars within seventy-two months from the date
of submission of such preliminary application.
S 3. Subdivision (b) of section 22-622 of the administrative code of
the city of New York, as amended by section 3 of subpart D of part GG of
chapter 59 of the laws of 2014, is amended to read as follows:
(b) No eligible business shall be authorized to receive a credit
against tax or a reduction in base rent subject to tax under the
provisions of this chapter, and of title eleven of the code as described
in subdivision (a) of this section, until the premises with respect to
which it is claiming the credit meet the requirements in the definition
of eligible premises and until it has obtained a certification of eligi-
bility from the mayor or an agency designated by the mayor, and an annu-
al certification from the mayor or an agency designated by the mayor as
to the number of eligible aggregate employment shares maintained by such
eligible business that may qualify for obtaining a tax credit for the
eligible business' taxable year. Any written documentation submitted to
the mayor or such agency or agencies in order to obtain any such certif-
ication shall be deemed a written instrument for purposes of section
175.00 of the penal law. Application fees for such certifications shall
be determined by the mayor or such agency or agencies. No certification
of eligibility shall be issued to an eligible business on or after July
first, two thousand [fifteen] SEVENTEEN unless:
(1) prior to such date such business has purchased, leased or entered
into a contract to purchase or lease particular premises or a parcel on
which will be constructed such premises or already owned such premises
or parcel;
(2) prior to such date improvements have been commenced on such prem-
ises or parcel which improvements will meet the requirements of subdivi-
sion (e) of section 22-621 of this chapter relating to expenditures for
improvements;
(3) prior to such date such business submits a preliminary application
for a certification of eligibility to such mayor or such agency or agen-
cies with respect to a proposed relocation to such particular premises;
and
(4) such business relocates to such particular premises not later than
thirty-six months or, in a case in which the expenditures made for
improvements specified in paragraph two of this subdivision are in
excess of fifty million dollars within seventy-two months from the date
of submission of such preliminary application.
A. 8312 16
S 4. Subdivision (b) of section 22-624 of the administrative code of
the city of New York, as amended by section 4 of subpart D of part GG of
chapter 59 of the laws of 2014, is amended to read as follows:
(b) No eligible business or special eligible business shall be author-
ized to receive a credit against tax under the provisions of this chap-
ter, and of title eleven of the code as described in subdivision (a) of
this section, until the premises with respect to which it is claiming
the credit meet the requirements in the definition of eligible premises
and until it has obtained a certification of eligibility from the mayor
or an agency designated by the mayor, and an annual certification from
the mayor or an agency designated by the mayor as to the number of
eligible aggregate employment shares maintained by such eligible busi-
ness or special eligible business that may qualify for obtaining a tax
credit for the eligible business' taxable year. No special eligible
business shall be authorized to receive a credit against tax under the
provisions of this chapter and of title eleven of the code unless the
number of relocated employee base shares calculated pursuant to subdivi-
sion (o) of section 22-623 of this chapter is equal to or greater than
the lesser of twenty-five percent of the number of New York city base
shares calculated pursuant to subdivision (p) of such section 22-623,
and two hundred fifty employment shares. Any written documentation
submitted to the mayor or such agency or agencies in order to obtain any
such certification shall be deemed a written instrument for purposes of
section 175.00 of the penal law. Application fees for such certif-
ications shall be determined by the mayor or such agency or agencies. No
certification of eligibility shall be issued to an eligible business on
or after July first, two thousand [fifteen] SEVENTEEN unless:
(1) prior to such date such business has purchased, leased or entered
into a contract to purchase or lease premises in the eligible Lower
Manhattan area or a parcel on which will be constructed such premises;
(2) prior to such date improvements have been commenced on such prem-
ises or parcel, which improvements will meet the requirements of subdi-
vision (e) of section 22-623 of this chapter relating to expenditures
for improvements;
(3) prior to such date such business submits a preliminary application
for a certification of eligibility to such mayor or such agency or agen-
cies with respect to a proposed relocation to such premises; and
(4) such business relocates to such premises not later than thirty-six
months or, in a case in which the expenditures made for the improvements
specified in paragraph two of this subdivision are in excess of fifty
million dollars within seventy-two months from the date of submission of
such preliminary application.
S 5. This act shall take effect immediately and shall be deemed to
have been in full force and effect after June 30, 2015.
SUBPART C
Section 1. Paragraph 1 of subdivision (b) of section 25-s of the
general city law, as amended by section 1 of subpart E of part GG of
chapter 59 of the laws of 2014, is amended to read as follows:
(1) non-residential premises that are wholly contained in property
that is eligible to obtain benefits under title two-D or two-F of arti-
cle four of the real property tax law, or would be eligible to receive
benefits under such article except that such property is exempt from
real property taxation and the requirements of paragraph (b) of subdivi-
sion seven of section four hundred eighty-nine-dddd of such title two-D,
A. 8312 17
or the requirements of subparagraph (ii) of paragraph (b) of subdivision
five of section four hundred eighty-nine-cccccc of such title two-F,
whichever is applicable, have not been satisfied, provided that applica-
tion for such benefits was made after May third, nineteen hundred eight-
y-five and prior to July first, two thousand [fifteen] SEVENTEEN, that
construction or renovation of such premises was described in such appli-
cation, that such premises have been substantially improved by such
construction or renovation so described, that the minimum required
expenditure as defined in such title two-D or two-F, whichever is appli-
cable, has been made, and that such real property is located in an
eligible area; or
S 2. Paragraph 3 of subdivision (b) of section 25-s of the general
city law, as amended by section 2 of subpart E of part GG of chapter 59
of the laws of 2014, is amended to read as follows:
(3) non-residential premises that are wholly contained in real proper-
ty that has obtained approval after October thirty-first, two thousand
and prior to July first, two thousand [fifteen] SEVENTEEN for financing
by an industrial development agency established pursuant to article
eighteen-A of the general municipal law, provided that such financing
has been used in whole or in part to substantially improve such premises
(by construction or renovation), and that expenditures have been made
for improvements to such real property in excess of ten per centum of
the value at which such real property was assessed for tax purposes for
the tax year in which such improvements commenced, that such expendi-
tures have been made within thirty-six months after the earlier of (i)
the issuance by such agency of bonds for such financing, or (ii) the
conveyance of title to such property to such agency, and that such real
property is located in an eligible area; or
S 3. Paragraph 5 of subdivision (b) of section 25-s of the general
city law, as amended by section 3 of subpart E of part GG of chapter 59
of the laws of 2014, is amended to read as follows:
(5) non-residential premises that are wholly contained in real proper-
ty owned by such city or the New York state urban development corpo-
ration, or a subsidiary thereof, a lease for which was approved in
accordance with the applicable provisions of the charter of such city or
by the board of directors of such corporation, and such approval was
obtained after October thirty-first, two thousand and prior to July
first, two thousand [fifteen] SEVENTEEN, provided, however, that such
premises were constructed or renovated subsequent to such approval, that
expenditures have been made subsequent to such approval for improvements
to such real property (by construction or renovation) in excess of ten
per centum of the value at which such real property was assessed for tax
purposes for the tax year in which such improvements commenced, that
such expenditures have been made within thirty-six months after the
effective date of such lease, and that such real property is located in
an eligible area; or
S 4. Paragraph 2 of subdivision (c) of section 25-t of the general
city law, as amended by section 4 of subpart E of part GG of chapter 59
of the laws of 2014, is amended to read as follows:
(2) No eligible energy user, qualified eligible energy user, on-site
cogenerator, or clean on-site cogenerator shall receive a rebate pursu-
ant to this article until it has obtained a certification from the
appropriate city agency in accordance with a local law enacted pursuant
to this section. No such certification for a qualified eligible energy
user shall be issued on or after November first, two thousand. No such
certification of any other eligible energy user, on-site cogenerator, or
A. 8312 18
clean on-site cogenerator shall be issued on or after July first, two
thousand [fifteen] SEVENTEEN.
S 5. Paragraph 1 of subdivision (a) of section 25-aa of the general
city law, as amended by section 5 of subpart E of part GG of chapter 59
of the laws of 2014, is amended to read as follows:
(1) is eligible to obtain benefits under title two-D or two-F of arti-
cle four of the real property tax law, or would be eligible to receive
benefits under such title except that such property is exempt from real
property taxation and the requirements of paragraph (b) of subdivision
seven of section four hundred eighty-nine-dddd of such title two-D, or
the requirements of subparagraph (ii) of paragraph (b) of subdivision
five of section four hundred eighty-nine-cccccc of such title two-F,
whichever is applicable, of the real property tax law have not been
satisfied, provided that application for such benefits was made after
the thirtieth day of June, nineteen hundred ninety-five and before the
first day of July, two thousand [fifteen] SEVENTEEN, that construction
or renovation of such building or structure was described in such appli-
cation, that such building or structure has been substantially improved
by such construction or renovation, and (i) that the minimum required
expenditure as defined in such title has been made, or (ii) where there
is no applicable minimum required expenditure, the building was
constructed within such period or periods of time established by title
two-D or two-F, whichever is applicable, of article four of the real
property tax law for construction of a new building or structure; or
S 6. Paragraphs 2 and 3 of subdivision (a) of section 25-aa of the
general city law, as amended by section 6 of subpart E of part GG of
chapter 59 of the laws of 2014, are amended to read as follows:
(2) has obtained approval after the thirtieth day of June, nineteen
hundred ninety-five and before the first day of July, two thousand
[fifteen] SEVENTEEN, for financing by an industrial development agency
established pursuant to article eighteen-A of the general municipal law,
provided that such financing has been used in whole or in part to
substantially improve such building or structure by construction or
renovation, that expenditures have been made for improvements to such
real property in excess of twenty per centum of the value at which such
real property was assessed for tax purposes for the tax year in which
such improvements commenced, and that such expenditures have been made
within thirty-six months after the earlier of (i) the issuance by such
agency of bonds for such financing, or (ii) the conveyance of title to
such building or structure to such agency; or
(3) is owned by the city of New York or the New York state urban
development corporation, or a subsidiary corporation thereof, a lease
for which was approved in accordance with the applicable provisions of
the charter of such city or by the board of directors of such corpo-
ration, as the case may be, and such approval was obtained after the
thirtieth day of June, nineteen hundred ninety-five and before the first
day of July, two thousand [fifteen] SEVENTEEN, provided that expendi-
tures have been made for improvements to such real property in excess of
twenty per centum of the value at which such real property was assessed
for tax purposes for the tax year in which such improvements commenced,
and that such expenditures have been made within thirty-six months after
the effective date of such lease; or
S 7. Subdivision (f) of section 25-bb of the general city law, as
amended by section 7 of subpart E of part GG of chapter 59 of the laws
of 2014, is amended to read as follows:
A. 8312 19
(f) Application and certification. An owner or lessee of a building or
structure located in an eligible revitalization area, or an agent of
such owner or lessee, may apply to such department of small business
services for certification that such building or structure is an eligi-
ble building or targeted eligible building meeting the criteria of
subdivision (a) or (q) of section twenty-five-aa of this article.
Application for such certification must be filed after the thirtieth day
of June, nineteen hundred ninety-five and before a building permit is
issued for the construction or renovation required by such subdivisions
and before the first day of July, two thousand [fifteen] SEVENTEEN,
provided that no certification for a targeted eligible building shall be
issued after October thirty-first, two thousand. Such application shall
identify expenditures to be made that will affect eligibility under such
subdivision (a) or (q). Upon completion of such expenditures, an appli-
cant shall supplement such application to provide information (i) estab-
lishing that the criteria of such subdivision (a) or (q) have been met;
(ii) establishing a basis for determining the amount of special rebates,
including a basis for an allocation of the special rebate among eligible
revitalization area energy users purchasing or otherwise receiving ener-
gy services from an eligible redistributor of energy or a qualified
eligible redistributor of energy; and (iii) supporting an allocation of
charges for energy services between eligible charges and other charges.
Such department shall certify a building or structure as an eligible
building or targeted eligible building after receipt and review of such
information and upon a determination that such information establishes
that the building or structure qualifies as an eligible building or
targeted eligible building. Such department shall mail such certif-
ication or notice thereof to the applicant upon issuance. Such certif-
ication shall remain in effect provided the eligible redistributor of
energy or qualified eligible redistributor of energy reports any changes
that materially affect the amount of the special rebates to which it is
entitled or the amount of reduction required by subdivision (c) of this
section in an energy services bill of an eligible revitalization area
energy user and otherwise complies with the requirements of this arti-
cle. Such department shall notify the private utility or public utility
service required to make a special rebate to such redistributor of the
amount of such special rebate established at the time of certification
and any changes in such amount and any suspension or termination by such
department of certification under this subdivision. Such department may
require some or all of the information required as part of an applica-
tion or other report be provided by a licensed engineer.
S 8. Paragraph 1 of subdivision (i) of section 22-601 of the adminis-
trative code of the city of New York, as amended by section 8 of subpart
E of part GG of chapter 59 of the laws of 2014, is amended to read as
follows:
(1) Non-residential premises that are wholly contained in property
that is eligible to obtain benefits under part four or part five of
subchapter two of chapter two of title eleven of this code, or would be
eligible to receive benefits under such chapter except that such proper-
ty is exempt from real property taxation and the requirements of para-
graph two of subdivision g of section 11-259 of this code, or the
requirements of subparagraph (b) of paragraph two of subdivision e of
section 11-270 of this code, whichever is applicable, have not been
satisfied, provided that application for such benefits was made after
May third, nineteen hundred eighty-five and prior to July first, two
thousand [fifteen] SEVENTEEN, that construction or renovation of such
A. 8312 20
premises was described in such application, that such premises have been
substantially improved by such construction or renovation so described,
that the minimum required expenditure as defined in such part four or
part five, whichever is applicable, has been made, and that such real
property is located in an eligible area; or
S 9. Paragraph 3 of subdivision (i) of section 22-601 of the adminis-
trative code of the city of New York, as amended by section 9 of subpart
E of part GG of chapter 59 of the laws of 2014, is amended to read as
follows:
(3) non-residential premises that are wholly contained in real proper-
ty that has obtained approval after October thirty-first, two thousand
and prior to July first, two thousand [fifteen] SEVENTEEN for financing
by an industrial development agency established pursuant to article
eighteen-A of the general municipal law, provided that such financing
has been used in whole or in part to substantially improve such premises
(by construction or renovation), and that expenditures have been made
for improvements to such real property in excess of ten per centum of
the value at which such real property was assessed for tax purposes for
the tax year in which such improvements commenced, that such expendi-
tures have been made within thirty-six months after the earlier of (i)
the issuance by such agency of bonds for such financing, or (ii) the
conveyance of title to such property to such agency, and that such real
property is located in an eligible area; or
S 10. Paragraph 5 of subdivision (i) of section 22-601 of the adminis-
trative code of the city of New York, as amended by section 10 of
subpart E of part GG of chapter 59 of the laws of 2014, is amended to
read as follows:
(5) non-residential premises that are wholly contained in real proper-
ty owned by such city or the New York state urban development corpo-
ration, or a subsidiary thereof, a lease for which was approved in
accordance with the applicable provisions of the charter of such city or
by the board of directors of such corporation, and such approval was
obtained after October thirty-first, two thousand and prior to July
first, two thousand [fifteen] SEVENTEEN, provided, however, that such
premises were constructed or renovated subsequent to such approval, that
expenditures have been made subsequent to such approval for improvements
to such real property (by construction or renovation) in excess of ten
per centum of the value at which such real property was assessed for tax
purposes for the tax year in which such improvements commenced, that
such expenditures have been made within thirty-six months after the
effective date of such lease, and that such real property is located in
an eligible area; or
S 11. Paragraph 1 of subdivision (c) of section 22-602 of the adminis-
trative code of the city of New York, as amended by section 11 of
subpart E of part GG of chapter 59 of the laws of 2014, is amended to
read as follows:
(1) No eligible energy user, qualified eligible energy user, on-site
cogenerator, clean on-site cogenerator or special eligible energy user
shall receive a rebate pursuant to this chapter until it has obtained a
certification as an eligible energy user, qualified eligible energy
user, on-site cogenerator, clean on-site cogenerator or special eligible
energy user, respectively, from the commissioner of small business
services. No such certification for a qualified eligible energy user
shall be issued on or after July first, two thousand three. No such
certification of any other eligible energy user, on-site cogenerator or
clean on-site cogenerator shall be issued on or after July first, two
A. 8312 21
thousand [fifteen] SEVENTEEN. The commissioner of small business
services, after notice and hearing, may revoke a certification issued
pursuant to this subdivision where it is found that eligibility criteria
have not been met or that compliance with conditions for continued
eligibility has not been maintained. The corporation counsel may main-
tain a civil action to recover an amount equal to any benefits improper-
ly obtained.
S 12. This act shall take effect immediately and shall be deemed to
have been in full force and effect after June 30, 2015.
SUBPART D
Section 1. Subparagraph (b-2) of paragraph 2 of subdivision i of
section 11-704 of the administrative code of the city of New York, as
amended by section 1 of subpart F of part GG of chapter 59 of the laws
of 2014, is amended to read as follows:
(b-2) The amount of the special reduction allowed by this subdivision
with respect to a lease other than a sublease commencing between July
first, two thousand five and June thirtieth, two thousand [fifteen]
SEVENTEEN with an initial or renewal lease term of at least five years
shall be determined as follows:
(i) For the base year the amount of such special reduction shall be
equal to the base rent for the base year.
(ii) For the first, second, third and fourth twelve-month periods
following the base year the amount of such special reduction shall be
equal to the lesser of (A) the base rent for each such twelve-month
period or (B) the base rent for the base year.
S 2. This act shall take effect immediately and shall be deemed to
have been in full force and effect after June 30, 2015.
SUBPART E
Section 1. Subdivisions 5 and 9 of section 499-a of the real property
tax law, as amended by section 1 of subpart B of part GG of chapter 59
of the laws of 2014, are amended to read as follows:
5. "Benefit period." The period commencing with the first day of the
month immediately following the rent commencement date and terminating
no later than sixty months thereafter, provided, however, that with
respect to a lease commencing on or after April first, nineteen hundred
ninety-seven with an initial lease term of less than five years, but not
less than three years, the period commencing with the first day of the
month immediately following the rent commencement date and terminating
no later than thirty-six months thereafter. Notwithstanding the forego-
ing sentence, a benefit period shall expire no later than March thirty-
first, two thousand [twenty-two] TWENTY-THREE.
9. "Eligibility period." The period commencing April first, nineteen
hundred ninety-five and terminating March thirty-first, two thousand
[sixteen] SEVENTEEN.
S 2. Paragraph (a) of subdivision 3 of section 499-c of the real prop-
erty tax law, as amended by section 2 of subpart B of part GG of chapter
59 of the laws of 2014, is amended to read as follows:
(a) For purposes of determining whether the amount of expenditures
required by subdivision one of this section have been satisfied, expend-
itures on improvements to the common areas of an eligible building shall
be included only if work on such improvements commenced and the expendi-
tures are made on or after April first, nineteen hundred ninety-five and
A. 8312 22
on or before September thirtieth, two thousand [sixteen] SEVENTEEN;
provided, however, that expenditures on improvements to the common areas
of an eligible building made prior to three years before the lease
commencement date shall not be included.
S 3. Subdivision 8 of section 499-d of the real property tax law, as
amended by section 3 of subpart B of part GG of chapter 59 of the laws
of 2014, is amended to read as follows:
8. Leases commencing on or after April first, nineteen hundred nine-
ty-seven shall be subject to the provisions of this title as amended by
chapter six hundred twenty-nine of the laws of nineteen hundred ninety-
seven, chapter one hundred eighteen of the laws of two thousand one,
chapter four hundred forty of the laws of two thousand three, chapter
sixty of the laws of two thousand seven, chapter twenty-two of the laws
of two thousand ten [and the] chapter FIFTY-NINE of the laws of two
thousand fourteen AND THE CHAPTER OF THE LAWS OF TWO THOUSAND FIFTEEN
that [added] AMENDED this phrase. Notwithstanding any other provision of
law to the contrary, with respect to leases commencing on or after April
first, nineteen hundred ninety-seven, an application for a certificate
of abatement shall be considered timely filed if filed within one
hundred eighty days following the lease commencement date or within
sixty days following the date chapter six hundred twenty-nine of the
laws of nineteen hundred ninety-seven became a law, whichever is later.
S 4. Subparagraph (a) of paragraph 2 of subdivision i of section
11-704 of the administrative code of the city of New York, as amended by
section 4 of subpart B of part GG of chapter 59 of the laws of 2014, is
amended to read as follows:
(a) An eligible tenant of eligible taxable premises shall be allowed a
special reduction in determining the taxable base rent for such eligible
taxable premises. Such special reduction shall be allowed with respect
to the rent for such eligible taxable premises for a period not exceed-
ing sixty months or, with respect to a lease commencing on or after
April first, nineteen hundred ninety-seven with an initial lease term of
less than five years, but not less than three years, for a period not
exceeding thirty-six months, commencing on the rent commencement date
applicable to such eligible taxable premises, provided, however, that in
no event shall any special reduction be allowed for any period beginning
after March thirty-first, two thousand [twenty-two] TWENTY-THREE. For
purposes of applying such special reduction, the base rent for the base
year shall, where necessary to determine the amount of the special
reduction allowable with respect to any number of months falling within
a tax period, be prorated by dividing the base rent for the base year by
twelve and multiplying the result by such number of months.
S 5. This act shall take effect immediately.
S 2. Severability clause. If any clause, sentence, paragraph, subdivi-
sion, section or part of this act shall be adjudged by any court of
competent jurisdiction to be invalid, such judgment shall not affect,
impair, or invalidate the remainder thereof, but shall be confined in
its operation to the clause, sentence, paragraph, subdivision, section
or part thereof directly involved in the controversy in which such judg-
ment shall have been rendered. It is hereby declared to be the intent of
the legislature that this act would have been enacted even if such
invalid provisions had not been included herein.
S 3. This act shall take effect immediately provided, however, that
the applicable effective date of Subparts A through E of this act shall
be as specifically set forth in the last section of such Subparts.
A. 8312 23
PART G
Section 1. Section 17 of chapter 576 of the laws of 1974 amending the
emergency housing rent control law relating to the control of and
stabilization of rent in certain cases, as amended by chapter 19 of the
laws of 2015, is amended to read as follows:
S 17. Effective date. This act shall take effect immediately and
shall remain in full force and effect until and including the [twenty-
third] FIFTEENTH day of June [2015] 2017; except that sections two and
three shall take effect with respect to any city having a population of
one million or more and section one shall take effect with respect to
any other city, or any town or village whenever the local legislative
body of a city, town or village determines the existence of a public
emergency pursuant to section three of the emergency tenant protection
act of nineteen seventy-four, as enacted by section four of this act,
and provided that the housing accommodations subject on the effective
date of this act to stabilization pursuant to the New York city rent
stabilization law of nineteen hundred sixty-nine shall remain subject to
such law upon the expiration of this act.
S 2. Subdivision 2 of section 1 of chapter 274 of the laws of 1946
constituting the emergency housing rent control law, as amended by chap-
ter 19 of the laws of 2015, is amended to read as follows:
2. The provisions of this act, and all regulations, orders and
requirements thereunder shall remain in full force and effect until and
including June [23] 15, [2015] 2017.
S 3. Section 2 of chapter 329 of the laws of 1963 amending the emer-
gency housing rent control law relating to recontrol of rents in Albany,
as amended by chapter 19 of the laws of 2015, is amended to read as
follows:
S 2. This act shall take effect immediately and the provisions of
subdivision 6 of section 12 of the emergency housing rent control law,
as added by this act, shall remain in full force and effect until and
including June [23] 15, [2015] 2017.
S 4. Subdivision 6 of section 46 of chapter 116 of the laws of 1997
constituting the rent regulation reform act of 1997, as amended by chap-
ter 19 of the laws of 2015, is amended to read as follows:
6. sections twenty-eight, twenty-eight-a, twenty-eight-b and twenty-
eight-c of this act shall expire and be deemed repealed after June [23]
15, [2015] 2017;
S 5. This act shall take effect immediately, provided, however, that
if this act shall become a law after June 23, 2015, then it shall be
deemed to have been in full force and effect on and after June 23, 2015.
PART H
Section 1. This act enacts into law components of legislation which
are necessary to implement the provisions relating to the prosecution of
misconduct by public officials. Each component is wholly contained with-
in a Subpart identified as Subparts A through AAA. The effective date
for each particular provisions contained within such Subpart is set
forth in the last section of such Subpart. Any provision in any section
contained within a Subpart, including the effective date of the Subpart,
which makes a reference to a section "of this act", when used in
connection with that particular component, shall be deemed to mean and
refer to the corresponding section of the Subpart in which it is found.
A. 8312 24
Section three of this act sets forth the general effective date of this
act.
SUBPART A
Section 1. Clause 10 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 211 of the laws of
2013, is amended to read as follows:
(10) the county of Albany is hereby further authorized and empowered
to adopt and amend local laws, ordinances or resolutions imposing such
taxes at a rate which is one percent additional to the three percent
rate authorized above in this paragraph for such county for the period
beginning September first, nineteen hundred ninety-two and ending Novem-
ber thirtieth, two thousand [fifteen] SEVENTEEN;
S 2. Notwithstanding any inconsistent provision of law, if the county
of Albany imposes the additional one percent rate of sales and compen-
sating use taxes authorized by section one of this act for any portion
of the period during which the county is so authorized to impose such
additional one percent rate of such taxes, then such county of Albany
shall allocate and distribute quarterly to the cities and the area in
the county outside the cities the same proportion of net collections
attributable to such additional one percent rate of such taxes as such
county is allocating and distributing the net collections from the coun-
ty's three percent rate of such taxes as of the date this act shall have
become a law, and such portion of net collections attributable to such
additional one percent rate of such taxes shall be allocated and
distributed to the towns and villages in such county in the same manner
as the net collections attributable to such county's three percent rate
of such taxes are allocated and distributed to such towns and villages
as of the date this act shall have become a law. In the event that any
city in the county of Albany exercises its prior right to impose tax
pursuant to section 1224 of the tax law, then the county of Albany shall
not be required to allocate and distribute net collections in accordance
with the previous sentence for any period of time during which any such
city tax is in effect.
S 3. This act shall take effect immediately.
SUBPART B
Section 1. Clause 8 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 329 of the laws of
2013, is amended to read as follows:
(8) the county of Allegany is hereby further authorized and empowered
to adopt and amend local laws, ordinances or resolutions imposing such
taxes at a rate which is: (i) one percent additional to the three
percent rate authorized above in this paragraph for such county for the
period beginning December first, nineteen hundred eighty-six and ending
November thirtieth, two thousand four; and (ii) one and one-half percent
additional to the three percent rate authorized above in this paragraph
for such county for the period beginning December first, two thousand
four and ending November thirtieth, two thousand [fifteen] SEVENTEEN;
S 2. This act shall take effect immediately.
SUBPART C
A. 8312 25
Section 1. Clause 5 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 208 of the laws of
2013, is amended to read as follows:
(5) the county of Cattaraugus is hereby further authorized and
empowered to adopt and amend local laws, ordinances or resolutions
imposing such taxes at a rate which is one percent additional to the
three percent rate authorized above in this paragraph for such county
for the period beginning March first, nineteen hundred eighty-six and
ending November thirtieth, two thousand [fifteen] SEVENTEEN;
S 2. This act shall take effect immediately.
SUBPART D
Section 1. Clause 9 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 218 of the laws of
2013, is amended to read as follows:
(9) the county of Cayuga is hereby further authorized and empowered to
adopt and amend local laws, ordinances or resolutions imposing such
taxes at a rate which is one percent additional to the three percent
rate authorized above in this paragraph for such county for the period
beginning September first, nineteen hundred ninety-two and ending Novem-
ber thirtieth, two thousand [fifteen] SEVENTEEN;
S 2. This act shall take effect immediately.
SUBPART E
Section 1. Item (iv) of clause 38 of subparagraph (i) of the opening
paragraph of section 1210 of the tax law, as amended by chapter 223 of
the laws of 2013, is amended to read as follows:
(iv) one-half of one percent additional to the three percent rate
authorized above in this paragraph for such county for the period begin-
ning December first, two thousand ten and ending November thirtieth, two
thousand [fifteen] SEVENTEEN;
S 2. Clause 38 of subparagraph (i) of the opening paragraph of section
1210 of the tax law, as amended by chapter 174 of the laws of 2009, item
(iv) as amended by section one of this act, is amended to read as
follows:
(38) the county of Chautauqua is hereby further authorized and
empowered to adopt and amend local laws, ordinances or resolutions
imposing such taxes at a rate that is: (i) one and one-quarter percent
additional to the three percent rate authorized above in this paragraph
for such county for the period beginning March first, two thousand five
and ending August thirty-first, two thousand six; (ii) one percent addi-
tional to the three percent rate authorized above in this paragraph for
such county for the period beginning September first, two thousand six
and ending November thirtieth, two thousand seven; (iii) three-quarters
of one percent additional to the three percent rate authorized above in
this paragraph for such county for the period beginning December first,
two thousand seven and ending November thirtieth, two thousand ten;
[and] (iv) one-half of one percent additional to the three percent rate
authorized above in this paragraph for such county for the period begin-
ning December first, two thousand ten and ending November thirtieth, two
thousand [seventeen] FIFTEEN; AND (V) ONE PERCENT ADDITIONAL TO THE
THREE PERCENT RATE AUTHORIZED ABOVE IN THIS CLAUSE FOR SUCH COUNTY FOR
THE PERIOD BEGINNING DECEMBER FIRST, TWO THOUSAND FIFTEEN AND ENDING
NOVEMBER THIRTIETH, TWO THOUSAND SEVENTEEN;
A. 8312 26
S 3. Clause 38 of subparagraph (i) of the opening paragraph of section
1210 of the tax law, as amended by section two of this act, is amended
to read as follows:
(38) the county of Chautauqua is hereby further authorized and
empowered to adopt and amend local laws, ordinances or resolutions
imposing such taxes at a rate that is: (i) one and one-quarter percent
additional to the three percent rate authorized above in this paragraph
for such county for the period beginning March first, two thousand five
and ending August thirty-first, two thousand six; (ii) one percent addi-
tional to the three percent rate authorized above in this paragraph for
such county for the period beginning September first, two thousand six
and ending November thirtieth, two thousand seven; (iii) three-quarters
of one percent additional to the three percent rate authorized above in
this paragraph for such county for the period beginning December first,
two thousand seven and ending November thirtieth, two thousand ten; (iv)
one-half of one percent additional to the three percent rate authorized
above in this paragraph for such county for the period beginning Decem-
ber first, two thousand ten and ending November thirtieth, two thousand
fifteen; [and] (v) one percent additional to the three percent rate
authorized above in this clause for such county for the period beginning
December first, two thousand fifteen and ending November thirtieth, two
thousand [seventeen] SIXTEEN; AND (VI) ONE-HALF OF ONE PERCENT ADDI-
TIONAL TO THE THREE PERCENT RATE AUTHORIZED ABOVE IN THIS CLAUSE FOR
SUCH COUNTY FOR THE PERIOD BEGINNING DECEMBER FIRST, TWO THOUSAND
SIXTEEN AND ENDING NOVEMBER THIRTIETH, TWO THOUSAND SEVENTEEN;
S 4. Subparagraph (iii) of the opening paragraph of section 1210 of
the tax law, as separately amended by chapters 191, 217 and 325 of the
laws of 2013, is amended to read as follows:
(iii) the maximum rate referred to in section twelve hundred twenty-
four of this article shall be calculated without reference to the
following additional rates authorized in subparagraphs (i) and (ii) of
this paragraph: one and one-half percent for the county of Allegany; one
percent for the counties of Rensselaer, Erie, Cattaraugus, CHAUTAUQUA,
Wyoming, Ulster, Albany, Suffolk, Essex, Greene, Orleans, Franklin,
Hamilton, Herkimer, Genesee, Columbia, Schuyler, Chenango, Monroe, Steu-
ben, Chemung, Seneca, Livingston, Niagara, Yates, Tioga, Montgomery,
Delaware, Wayne, Schoharie, Putnam, Clinton, St. Lawrence and Onondaga
and the cities of Yonkers, Mount Vernon and New Rochelle; three-quarters
of one percent for the counties of Dutchess, Lewis, Orange, and Jeffer-
son; one percent and three-quarters of one percent or one-half of one
percent for the county of Oneida; three-quarters of one percent and
one-half of one percent for the county of Nassau; one-half of one
percent and one-quarter of one percent and one-quarter of one percent
for the city of White Plains; one-half or one percent for the county of
Tompkins; three-eighths of one percent and five-eighths of one percent
for the county of Rockland; one-half of one percent for the counties of
Putnam and Schenectady; one-eighth of one percent and three-eighths of
one percent for the county of Ontario; AND one-half of one percent and
one-half of one percent for the county of Sullivan; [and three-quarters
of one percent or one-half of one percent for the county of Chautauqua;]
S 5. Subdivision (ee) of section 1224 of the tax law, as amended by
chapter 174 of the laws of 2009, is amended to read as follows:
(ee) The county of Chautauqua shall have the sole right to impose the
additional [three-quarters or one-half of] one percent rate of tax which
such county is authorized to impose pursuant to the authority of section
twelve hundred ten of this article. Such additional rate of tax shall be
A. 8312 27
in addition to any other tax which such county may impose or may be
imposing pursuant to this article or any other law and such additional
rate of tax shall not be subject to preemption. The maximum three
percent rate referred to in this section shall be calculated without
reference to the additional [three-quarters or one-half of] one percent
rate of tax which the county of Chautauqua is authorized and empowered
to adopt pursuant to section twelve hundred ten of this article.
S 6. Section 1262-o of the tax law, as amended by chapter 223 of the
laws of 2013, is amended to read as follows:
S 1262-o. Disposition of net collections from the additional rate of
sales and compensating use taxes in the county of Chautauqua. Notwith-
standing any contrary provision of law, if the county of Chautauqua
imposes the additional one and one-quarter percent rate of sales and
compensating use taxes authorized by section twelve hundred ten of this
article for all or any portion of the period beginning March first, two
thousand five and ending August thirty-first, two thousand six, the
additional one percent rate authorized by such section for all or any of
the period beginning September first, two thousand six and ending Novem-
ber thirtieth, two thousand seven, the additional three-quarters of one
percent rate authorized by such section for all or any of the period
beginning December first, two thousand seven and ending November thirti-
eth, two thousand ten, the county shall allocate one-fifth of the net
collections from the additional three-quarters of one percent to the
cities, towns and villages in the county on the basis of their respec-
tive populations, determined in accordance with the latest decennial
federal census or special population census taken pursuant to section
twenty of the general municipal law completed and published prior to the
end of the quarter for which the allocation is made, and allocate the
remainder of the net collections from the additional three-quarters of
one percent as follows: (1) to pay the county's expenses for Medicaid
and other expenses required by law; (2) to pay for local road and bridge
projects; (3) for the purposes of capital projects and repaying any
debts incurred for such capital projects in the county of Chautauqua
that are not otherwise paid for by revenue received from the mortgage
recording tax; and (4) for deposit into a reserve fund for bonded
indebtedness established pursuant to the general municipal law. Notwith-
standing any contrary provision of law, if the county of Chautauqua
imposes the additional one-half percent rate of sales and compensating
use taxes authorized by such section twelve hundred ten for all or any
of the period beginning December first, two thousand ten and ending
November thirtieth, two thousand [fifteen] SEVENTEEN, the county shall
allocate three-tenths of the net collections from the additional one-
half of one percent to the cities, towns and villages in the county on
the basis of their respective populations, determined in accordance with
the latest decennial federal census or special population census taken
pursuant to section twenty of the general municipal law completed and
published prior to the end of the quarter for which the allocation is
made, and allocate the remainder of the net collections from the addi-
tional one-half of one percent as follows: (1) to pay the county's
expenses for Medicaid and other expenses required by law; (2) to pay for
local road and bridge projects; (3) for the purposes of capital projects
and repaying any debts incurred for such capital projects in the county
of Chautauqua that are not otherwise paid for by revenue received from
the mortgage recording tax; and (4) for deposit into a reserve fund for
bonded indebtedness established pursuant to the general municipal law.
The net collections from the additional rates imposed pursuant to this
A. 8312 28
section shall be deposited in a special fund to be created by such coun-
ty separate and apart from any other funds and accounts of the county to
be used for purposes above described.
S 7. Section 1262-o of the tax law, as amended by section six of this
act, is amended to read as follows:
S 1262-o. Disposition of net collections from the additional rate of
sales and compensating use taxes in the county of Chautauqua. Notwith-
standing any contrary provision of law, if the county of Chautauqua
imposes the additional one and one-quarter percent rate of sales and
compensating use taxes authorized by section twelve hundred ten of this
article for all or any portion of the period beginning March first, two
thousand five and ending August thirty-first, two thousand six, the
additional one percent rate authorized by such section for all or any of
the period beginning September first, two thousand six and ending Novem-
ber thirtieth, two thousand seven, the additional three-quarters of one
percent rate authorized by such section for all or any of the period
beginning December first, two thousand seven and ending November thirti-
eth, two thousand ten, the county shall allocate one-fifth of the net
collections from the additional three-quarters of one percent to the
cities, towns and villages in the county on the basis of their respec-
tive populations, determined in accordance with the latest decennial
federal census or special population census taken pursuant to section
twenty of the general municipal law completed and published prior to the
end of the quarter for which the allocation is made, and allocate the
remainder of the net collections from the additional three-quarters of
one percent as follows: (1) to pay the county's expenses for Medicaid
and other expenses required by law; (2) to pay for local road and bridge
projects; (3) for the purposes of capital projects and repaying any
debts incurred for such capital projects in the county of Chautauqua
that are not otherwise paid for by revenue received from the mortgage
recording tax; and (4) for deposit into a reserve fund for bonded
indebtedness established pursuant to the general municipal law. Notwith-
standing any contrary provision of law, if the county of Chautauqua
imposes the additional one-half percent rate of sales and compensating
use taxes authorized by such section twelve hundred ten for all or any
of the period beginning December first, two thousand ten and ending
November thirtieth, two thousand [seventeen] FIFTEEN, the county shall
allocate three-tenths of the net collections from the additional one-
half of one percent to the cities, towns and villages in the county on
the basis of their respective populations, determined in accordance with
the latest decennial federal census or special population census taken
pursuant to section twenty of the general municipal law completed and
published prior to the end of the quarter for which the allocation is
made, and allocate the remainder of the net collections from the addi-
tional one-half of one percent as follows: (1) to pay the county's
expenses for Medicaid and other expenses required by law; (2) to pay for
local road and bridge projects; (3) for the purposes of capital projects
and repaying any debts incurred for such capital projects in the county
of Chautauqua that are not otherwise paid for by revenue received from
the mortgage recording tax; and (4) for deposit into a reserve fund for
bonded indebtedness established pursuant to the general municipal law.
NOTWITHSTANDING ANY CONTRARY PROVISION OF LAW, IF THE COUNTY OF CHAUTAU-
QUA IMPOSES THE ADDITIONAL ONE PERCENT RATE OF SALES AND COMPENSATING
USE TAXES AUTHORIZED BY SUCH SECTION TWELVE HUNDRED TEN FOR ALL OR ANY
OF THE PERIOD BEGINNING DECEMBER FIRST, TWO THOUSAND FIFTEEN AND ENDING
NOVEMBER THIRTIETH, TWO THOUSAND SEVENTEEN, THE COUNTY SHALL ALLOCATE
A. 8312 29
THREE-TWENTIETHS OF THE NET COLLECTIONS FROM THE ADDITIONAL ONE PERCENT
TO THE CITIES, TOWNS AND VILLAGES IN THE COUNTY ON THE BASIS OF THEIR
RESPECTIVE POPULATIONS, DETERMINED IN ACCORDANCE WITH THE LATEST DECEN-
NIAL FEDERAL CENSUS OR SPECIAL POPULATION CENSUS TAKEN PURSUANT TO
SECTION TWENTY OF THE GENERAL MUNICIPAL LAW COMPLETED AND PUBLISHED
PRIOR TO THE END OF THE QUARTER FOR WHICH THE ALLOCATION IS MADE, AND
ALLOCATE THE REMAINDER OF THE NET COLLECTIONS FROM THE ADDITIONAL ONE
PERCENT AS FOLLOWS: (1) TO PAY THE COUNTY'S EXPENSES FOR MEDICAID AND
OTHER EXPENSES REQUIRED BY LAW; (2) TO PAY FOR LOCAL ROAD AND BRIDGE
PROJECTS; (3) FOR THE PURPOSES OF CAPITAL PROJECTS AND REPAYING ANY
DEBTS INCURRED FOR SUCH CAPITAL PROJECTS IN THE COUNTY OF CHAUTAUQUA
THAT ARE NOT OTHERWISE PAID FOR BY REVENUE RECEIVED FROM THE MORTGAGE
RECORDING TAX; AND (4) FOR DEPOSIT INTO A RESERVE FUND FOR BONDED
INDEBTEDNESS ESTABLISHED PURSUANT TO THE GENERAL MUNICIPAL LAW. The net
collections from the additional rates imposed pursuant to this section
shall be deposited in a special fund to be created by such county sepa-
rate and apart from any other funds and accounts of the county to be
used for purposes above described.
S 7-a. Section 1262-o of the tax law, as amended by section seven of
this act, is amended to read as follows:
S 1262-o. Disposition of net collections from the additional rate of
sales and compensating use taxes in the county of Chautauqua. Notwith-
standing any contrary provision of law, if the county of Chautauqua
imposes the additional one and one-quarter percent rate of sales and
compensating use taxes authorized by section twelve hundred ten of this
article for all or any portion of the period beginning March first, two
thousand five and ending August thirty-first, two thousand six, the
additional one percent rate authorized by such section for all or any of
the period beginning September first, two thousand six and ending Novem-
ber thirtieth, two thousand seven, the additional three-quarters of one
percent rate authorized by such section for all or any of the period
beginning December first, two thousand seven and ending November thirti-
eth, two thousand ten, the county shall allocate one-fifth of the net
collections from the additional three-quarters of one percent to the
cities, towns and villages in the county on the basis of their respec-
tive populations, determined in accordance with the latest decennial
federal census or special population census taken pursuant to section
twenty of the general municipal law completed and published prior to the
end of the quarter for which the allocation is made, and allocate the
remainder of the net collections from the additional three-quarters of
one percent as follows: (1) to pay the county's expenses for Medicaid
and other expenses required by law; (2) to pay for local road and bridge
projects; (3) for the purposes of capital projects and repaying any
debts incurred for such capital projects in the county of Chautauqua
that are not otherwise paid for by revenue received from the mortgage
recording tax; and (4) for deposit into a reserve fund for bonded
indebtedness established pursuant to the general municipal law. Notwith-
standing any contrary provision of law, if the county of Chautauqua
imposes the additional one-half percent rate of sales and compensating
use taxes authorized by such section twelve hundred ten for all or any
of the period beginning December first, two thousand ten and ending
November thirtieth, two thousand fifteen, AND BEGINNING DECEMBER FIRST,
TWO THOUSAND SIXTEEN AND ENDING NOVEMBER THIRTIETH, TWO THOUSAND SEVEN-
TEEN, the county shall allocate three-tenths of the net collections from
the additional one-half of one percent to the cities, towns and villages
in the county on the basis of their respective populations, determined
A. 8312 30
in accordance with the latest decennial federal census or special popu-
lation census taken pursuant to section twenty of the general municipal
law completed and published prior to the end of the quarter for which
the allocation is made, and allocate the remainder of the net
collections from the additional one-half of one percent as follows: (1)
to pay the county's expenses for Medicaid and other expenses required by
law; (2) to pay for local road and bridge projects; (3) for the purposes
of capital projects and repaying any debts incurred for such capital
projects in the county of Chautauqua that are not otherwise paid for by
revenue received from the mortgage recording tax; and (4) for deposit
into a reserve fund for bonded indebtedness established pursuant to the
general municipal law. Notwithstanding any contrary provision of law,
if the county of Chautauqua imposes the additional one percent rate of
sales and compensating use taxes authorized by such section twelve
hundred ten for all or any of the period beginning December first, two
thousand fifteen and ending November thirtieth, two thousand [seventeen]
SIXTEEN, the county shall allocate three-twentieths of the net
collections from the additional one percent to the cities, towns and
villages in the county on the basis of their respective populations,
determined in accordance with the latest decennial federal census or
special population census taken pursuant to section twenty of the gener-
al municipal law completed and published prior to the end of the quarter
for which the allocation is made, and allocate the remainder of the net
collections from the additional one percent as follows: (1) to pay the
county's expenses for Medicaid and other expenses required by law; (2)
to pay for local road and bridge projects; (3) for the purposes of capi-
tal projects and repaying any debts incurred for such capital projects
in the county of Chautauqua that are not otherwise paid for by revenue
received from the mortgage recording tax; and (4) for deposit into a
reserve fund for bonded indebtedness established pursuant to the general
municipal law. The net collections from the additional rates imposed
pursuant to this section shall be deposited in a special fund to be
created by such county separate and apart from any other funds and
accounts of the county to be used for purposes above described.
S 8. The authorization to impose an additional one percent sales and
compensating use taxes granted to the county of Chautauqua pursuant to
section two of this act, and the provisions of sections four, five and
seven of this act, on and after December 1, 2015, shall be contingent
upon the legislative body of such county submitting, by means of elec-
tronic transmission, to the commissioner of taxation and finance, on or
before November 1, 2015, a statement that such legislative body has
passed legislation, and such proof as the commissioner of taxation and
finance shall determine to be suitable, that such legislation has become
a local law or ordinance or adopted resolution, which provides for a
real property tax levy for the county of Chautauqua during the 2016 tax
year which is a minimum of 3 percent less than the real property tax
levy for such purposes during the 2015 tax year. Provided, further,
that the authorization to impose an additional one percent sales and
compensating use taxes granted to the county of Chautauqua pursuant to
section two of this act, and the provisions of sections four, five and
seven of this act, on and after December 1, 2016, shall be contingent
upon (a) a real property tax levy for the county of Chautauqua during
the 2016 tax year which is a minimum of 3 percent less than the real
property tax levy for such purposes during the 2015 tax year; and (b)
the legislative body of such county submitting, by means of electronic
transmission, to the commissioner of taxation and finance, on or before
A. 8312 31
November 1, 2016, a statement that such legislative body has passed
legislation which provides for a real property tax levy for the county
of Chautauqua during the 2017 tax year which is a minimum of 3 percent
less than the real property tax levy for such purposes during the 2015
tax year, and also submits such proof as such commissioner shall deter-
mine to be suitable, that such legislation has become a local law or
ordinance, or adopted resolution. In the event the legislative body of
Chautauqua county fails to submit such statement regarding the 2017
county tax year on or before November 1, 2016, sections three and
seven-a of this act shall take effect, and sections four and five of
this act shall be REPEALED December 1, 2016.
S 8-a. Notwithstanding any other provision of any state or local law
to the contrary, any local law, ordinance or resolution enacted, adopted
or amended to impose the sales and compensating use taxes at the one
percent additional rate of tax authorized by this act, shall take effect
in accordance with the provisions of subdivision (d) of section 1210 of
the tax law, subject to the provisions of section eight of this act,
except that the minimum notice requirements shall be deemed complied
with upon mailing by registered mail to the commissioner of taxation and
finance at his or her office in Albany no later than November 5, 2015
for the 2016 county tax year and no later than November 5, 2016 for the
2017 county tax year, a certified copy of such local law, ordinance or
resolution.
S 9. This act shall take effect immediately, provided, however, that
sections two, four, five and seven of this act shall take effect only if
the provisions of section eight of this act are satisfied for the 2016
county tax year; and provided, further that if the provisions of section
eight of this act are satisfied for the 2016 county tax year and are not
satisfied for the 2017 county tax year sections three and seven-a of
this act shall take effect, and sections four and five of this act shall
be deemed REPEALED. Provided, that the commissioner of taxation and
finance shall notify the legislative bill drafting commission upon the
compliance or noncompliance with the provisions of section eight of this
act by the legislative body of the county of Chautauqua in order that
the commission may maintain an accurate and timely effective data base
of the official text of the laws of the state of New York in furtherance
of effectuating the provisions of section 44 of the legislative law and
section 70-b of the public officers law.
SUBPART F
Section 1. Clause 27 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 320 of the laws of
2013, is amended to read as follows:
(27) the county of Chemung is hereby further authorized and empowered
to adopt and amend local laws, ordinances or resolutions imposing such
taxes at a rate which is one percent additional to the three percent
rate authorized above in this paragraph for such county for the period
beginning December first, two thousand two, and ending November thirti-
eth, two thousand [fifteen] SEVENTEEN;
S 2. This act shall take effect immediately.
SUBPART G
A. 8312 32
Section 1. Clause 36 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 214 of the laws of
2013, is amended to read as follows:
(36) the county of Clinton is hereby further authorized and empowered
to adopt and amend local laws, ordinances or resolutions imposing such
taxes at a rate which is one percent additional to the three percent
rate authorized above in this paragraph for such county for the period
beginning December first, two thousand seven, and ending November thir-
tieth, two thousand [fifteen] SEVENTEEN;
S 2. Subdivision (cc) of section 1224 of the tax law, as amended by
chapter 214 of the laws of 2013, is amended to read as follows:
(cc) The county of Clinton shall have the sole right to impose the
additional one percent rate of tax which such county is authorized to
impose pursuant to the authority of section twelve hundred ten of this
article. Such additional rate of tax shall be in addition to any other
tax which such county may impose or may be imposing pursuant to this
article or any other law and such additional rate of tax shall not be
subject to preemption. The maximum three percent rate referred to in
this section shall be calculated without reference to the additional one
percent rate of tax which the county of Clinton is authorized and
empowered to adopt pursuant to section twelve hundred ten of this arti-
cle. Net collections from any additional rate of sales and compensating
use taxes which the county may impose during the period commencing
December first, two thousand eleven, and ending November thirtieth, two
thousand [fifteen] SEVENTEEN, pursuant to the authority of section
twelve hundred ten of this article shall be used by the county solely
for county purposes and shall not be subject to any revenue distribution
agreement entered into pursuant to the authority of subdivision (c) of
section twelve hundred sixty-two of this article.
S 3. This act shall take effect immediately.
SUBPART H
Section 1. Clause 21 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 212 of the laws of
2013, is amended to read as follows:
(21) the county of Columbia is hereby further authorized and empowered
to adopt and amend local laws, ordinances or resolutions imposing such
taxes at a rate which is one percent additional to the three percent
rate authorized above in this paragraph for such county for the period
beginning March first, nineteen hundred ninety-five, and ending November
thirtieth, two thousand [fifteen] SEVENTEEN;
S 2. This act shall take effect immediately.
SUBPART I
Section 1. Clause 41 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as added by chapter 314 of the laws of
2013, is amended to read as follows:
(41) the county of Delaware is hereby further authorized and empowered
to adopt and amend local laws, ordinances or resolutions imposing such
taxes at a rate which is one percent additional to the three percent
rate authorized above in this paragraph for such county for the period
beginning September first, two thousand two, and ending November thirti-
eth, two thousand [fifteen] SEVENTEEN;
S 2. This act shall take effect immediately.
A. 8312 33
SUBPART J
Section 1. Clause 29 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 313 of the laws of
2013, is amended to read as follows:
(29) the county of Dutchess 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 of one percent additional to the
three percent rate authorized above in this paragraph for such county
for the period beginning March first, two thousand three, and ending
November thirtieth, two thousand [fifteen] SEVENTEEN,
S 2. This act shall take effect immediately.
SUBPART K
Section 1. Clause 4 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 324 of the laws of
2013, is amended to read as follows:
(4) the county of Erie is hereby further authorized and empowered to
adopt and amend local laws, ordinances or resolutions imposing such
taxes (i) at a rate which is one percent additional to the three percent
rate authorized above in this paragraph for such county for the period
beginning January tenth, nineteen hundred eighty-eight and ending Novem-
ber thirtieth, two thousand [fifteen] SEVENTEEN; and (ii) at a rate
which is three-quarters of one percent additional to the three percent
rate authorized above in this paragraph, and which is also additional to
the one percent rate also authorized above in this clause for such coun-
ty, for the period beginning December first, two thousand eleven, and
ending November thirtieth, two thousand [fifteen] SEVENTEEN;
S 2. Subdivision 2 of section 1262-q of the tax law, as amended by
chapter 324 of the laws of 2013, is amended to read as follows:
(2) Net collections from the additional three-quarters of one percent
rate of sales and compensating use taxes which the county may impose
during the period commencing December first, two thousand eleven, and
ending November thirtieth, two thousand [fifteen] SEVENTEEN, pursuant to
the authority of item (ii) of clause (4) of subparagraph (i) of the
opening paragraph of section twelve hundred ten of this article shall be
used by the county solely for county purposes and shall not be subject
to any revenue distribution agreement the county entered into pursuant
to the authority of subdivision (c) of section twelve hundred sixty-two
of this part.
S 3. This act shall take effect immediately.
SUBPART L
Section 1. Clause 40 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 215 of the laws of
2013, is amended to read as follows:
(40) the county of Franklin is hereby further authorized and empowered
to adopt and amend local laws, ordinances or resolutions imposing such
taxes at a rate that is one percent additional to the three percent rate
authorized above in this paragraph for such county for the period begin-
ning June first, two thousand six and ending November thirtieth, two
thousand [fifteen] SEVENTEEN;
S 2. This act shall take effect immediately.
A. 8312 34
SUBPART M
Section 1. Clause 39 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 326 of the laws of
2013, is amended to read as follows:
(39) the county of Fulton is hereby further authorized and empowered
to adopt and amend local laws, ordinances or resolutions imposing such
taxes at a rate which is one percent additional to the three percent
rate authorized above in this paragraph for such county for the period
beginning September first, two thousand five, and ending November thir-
tieth, two thousand [fifteen] SEVENTEEN;
S 2. This act shall take effect immediately.
SUBPART N
Section 1. Clause 20 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 331 of the laws of
2013, is amended to read as follows:
(20) the county of Genesee is hereby further authorized and empowered
to adopt and amend local laws, ordinances or resolutions imposing such
taxes at a rate which is one percent additional to the three percent
rate authorized above in this paragraph for such county for the period
beginning September first, nineteen hundred ninety-four, and ending
November thirtieth, two thousand [fifteen] SEVENTEEN;
S 2. Notwithstanding any other provision of law to the contrary, the
one percent increase in sales and compensating use taxes authorized for
the county of Genesee until November 30, 2017 pursuant to clause 20 of
subparagraph (i) of the opening paragraph of section 1210 of the tax
law, as amended by section one of this act, shall be divided in the same
manner and proportion as the existing three percent sales and compensat-
ing use taxes in such county are divided.
S 3. This act shall take effect immediately.
SUBPART O
Section 1. Clause 41 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as added by chapter 217 of the laws of
2013, is amended to read as follows:
(41) The county of Hamilton is hereby further authorized and empowered
to adopt and amend local laws, ordinances or resolutions imposing such
taxes at a rate that is one percent additional to the three percent rate
authorized above in this paragraph for such county for the period begin-
ning December first, two thousand thirteen and ending November thirti-
eth, two thousand [fifteen] SEVENTEEN;
S 2. This act shall take effect immediately.
SUBPART P
Section 1. Clause 37 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 126 of the laws of
2013, is amended to read as follows:
(37) the county of Jefferson 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 of] one percent
additional to the three percent rate authorized above in this paragraph
for such county for the period beginning [September] DECEMBER first, two
A. 8312 35
thousand [four] FIFTEEN, and ending November thirtieth, two thousand
[fifteen] SEVENTEEN;
S 2. Subparagraph (iii) of the opening paragraph of section 1210 of
the tax law, as separately amended by chapters 191, 217 and 325 of the
laws of 2013, is amended to read as follows:
(iii) the maximum rate referred to in section twelve hundred twenty-
four of this article shall be calculated without reference to the
following additional rates authorized in subparagraphs (i) and (ii) of
this paragraph: one and one-half percent for the county of Allegany; one
percent for the counties of Rensselaer, Erie, Cattaraugus, Wyoming,
Ulster, Albany, Suffolk, Essex, Greene, Orleans, Franklin, Hamilton,
Herkimer, JEFFERSON, Genesee, Columbia, Schuyler, Chenango, Monroe,
Steuben, Chemung, Seneca, Livingston, Niagara, Yates, Tioga, Montgomery,
Delaware, Wayne, Schoharie, Putnam, Clinton, St. Lawrence and Onondaga
and the cities of Yonkers, Mount Vernon and New Rochelle; three-quarters
of one percent for the counties of Dutchess, Lewis, AND Orange[, and
Jefferson]; one percent and three-quarters of one percent or one-half of
one percent for the county of Oneida; three-quarters of one percent and
one-half of one percent for the county of Nassau; one-half of one
percent and one-quarter of one percent and one-quarter of one percent
for the city of White Plains; one-half or one percent for the county of
Tompkins; three-eighths of one percent and five-eighths of one percent
for the county of Rockland; one-half of one percent for the counties of
Putnam and Schenectady; one-eighth of one percent and three-eighths of
one percent for the county of Ontario; one-half of one percent and one-
half of one percent for the county of Sullivan; and three-quarters of
one percent or one-half of one percent for the county of Chautauqua;
S 3. Subdivision (dd) of section 1224 of the tax law, as added by
chapter 141 of the laws of 2004, is amended to read as follows:
(dd) The county of Jefferson shall have the sole right to impose the
additional [three-quarters of] one percent rate of tax which such county
is authorized to impose pursuant to the authority of section twelve
hundred ten of this article. Such additional rate of tax shall be in
addition to any other tax which such county may impose or may be impos-
ing pursuant to this article or any other law and such additional rate
of tax shall not be subject to preemption. The maximum three percent
rate referred to in this section shall be calculated without reference
to the additional [three-quarters of] one percent rate of tax which the
county of Jefferson is authorized and empowered to adopt pursuant to
section twelve hundred ten of this article.
S 4. This act shall take effect December 1, 2015, provided that,
effective immediately, Jefferson county, acting through its local legis-
lative body, shall be authorized and empowered to adopt and amend local
laws, ordinances or resolutions imposing the additional rate of tax
authorized by section one of this act effective December 1, 2015,
subject to the provisions of subdivisions (d) and (e) of section 1210 of
the tax law.
SUBPART Q
Section 1. Clause 36 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 353 of the laws of
2013, is amended to read as follows:
(36) the county of Lewis is hereby further authorized and empowered to
adopt and amend local laws, ordinances or resolutions imposing such
taxes at a rate that is one percent additional to the three percent rate
A. 8312 36
authorized above in this paragraph for such county for the period begin-
ning June first, two thousand four, and ending November thirtieth, two
thousand [fifteen] SEVENTEEN;
S 2. This act shall take effect immediately.
SUBPART R
Section 1. Clause 32 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 230 of the laws of
2013, is amended to read as follows:
(32) the county of Livingston is hereby further authorized and
empowered to adopt and amend local laws, ordinances or resolutions
imposing such taxes at a rate which is one percent additional to the
three percent rate authorized above in this paragraph for such county
for the period beginning June first, two thousand three, and ending
November thirtieth, two thousand [fifteen] SEVENTEEN;
S 2. Section 1262-p of the tax law, as amended by chapter 230 of the
laws of 2013, is amended to read as follows:
S 1262-p. Disposition of net collections from the additional one
percent rate of sales and compensating use taxes in the county of
Livingston. Notwithstanding any contrary provision of law, if the coun-
ty of Livingston imposes the additional one percent rate of sales and
compensating use taxes authorized by section twelve hundred ten of this
article for all or any portion of the period beginning June first, two
thousand three and ending November thirtieth, two thousand [fifteen]
SEVENTEEN, the county shall use all net collections from such additional
one percent rate to pay the county's expenses for Medicaid. The net
collections from the additional one percent rate imposed pursuant to
this section shall be deposited in a special fund to be created by such
county separate and apart from any other funds and accounts of the coun-
ty. Any and all remaining net collections from such additional one
percent tax, after the Medicaid expenses are paid, shall be deposited by
the county of Livingston in the general fund of such county for any
county purpose.
S 3. This act shall take effect immediately.
SUBPART S
Section 1. Clause 35 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 158 of the laws of
2013, is amended to read as follows:
(35) the county of Madison is hereby further authorized and empowered
to adopt and amend local laws, ordinances or resolutions imposing such
taxes at a rate which is one percent additional to the three percent
rate authorized above in this paragraph for such county for the period
beginning June first, two thousand four, and ending November thirtieth,
two thousand [fifteen] SEVENTEEN;
S 2. This act shall take effect immediately.
SUBPART T
Section 1. Clause 25 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 210 of the laws of
2013, is amended to read as follows:
(25) the county of Monroe is hereby further authorized and empowered
to adopt and amend local laws, ordinances or resolutions imposing such
A. 8312 37
taxes at a rate which is one percent additional to the three percent
rate authorized above in this paragraph for the period beginning Decem-
ber first, nineteen hundred ninety-three and ending November thirtieth,
two thousand [fifteen] SEVENTEEN;
S 2. Notwithstanding the provisions of subdivisions (b) and (c) of
section 1262 and section 1262-g of the tax law, net collections, as such
term is defined in section 1262 of the tax law, derived from the imposi-
tion of sales and compensating use taxes by the county of Monroe at the
additional rate of one percent as authorized pursuant to clause (25) of
subparagraph (i) of the opening paragraph of section 1210 of the tax
law, as amended by section one of this act, which are in addition to the
current net collections derived from the imposition of such taxes at the
three percent rate authorized by the opening paragraph of section 1210
of the tax law, shall be distributed and allocated as follows: for the
period of December 1, 2015 through November 30, 2017 in cash, five
percent to the school districts in the area of the county outside the
city of Rochester, three percent to the towns located within the county,
one and one-quarter percent to the villages located within the county,
and ninety and three-quarters percent to the city of Rochester and coun-
ty of Monroe. The amount of the ninety and three-quarters percent to be
distributed and allocated to the city of Rochester and county of Monroe
shall be distributed and allocated to each so that the combined total
distribution and allocation to each from the sales tax revenues pursuant
to sections 1262 and 1262-g of the tax law and this section shall result
in the same total amount being distributed and allocated to the city of
Rochester and county of Monroe. The amount so distributed and allocated
to the county shall be used for county purposes. The foregoing cash
payments to the school districts shall be allocated on the basis of the
enrolled public school pupils, thereof, as such term is used in subdivi-
sion (b) of section 1262 of the tax law, residing in the county of
Monroe. The cash payments to the towns located within the county of
Monroe shall be allocated on the basis of the ratio which the population
of each town, exclusive of the population of any village or portion
thereof located within a town, bears to the total population of the
towns, exclusive of the population of the villages located within such
towns. The cash payments to the villages located within the county shall
be allocated on the basis of the ratio which the population of each
village bears to the total population of the villages located within the
county. The term population as used in this section shall have the same
meaning as used in subdivision (b) of section 1262 of the tax law.
S 3. The net collections resulting from the additional sales and
compensating use taxes, as authorized by this act, shall not be included
in determining a sales tax increase or decrease as defined in paragraphs
(c) and (d) of subdivision 1 of section 1262-g of the tax law.
S 4. Severability. If any clause, sentence, paragraph, or part of this
act shall be adjudged by any court of competent jurisdiction to be
invalid, such judgement shall not affect, impair or invalidate the
remainder thereof, but shall be confined in its operation to the clause,
sentence, paragraph, section or part thereof directly involved in the
controversy in which such judgement shall have been rendered.
S 5. This act shall take effect immediately.
SUBPART U
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Section 1. Clause 31 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 132 of the laws of
2013, is amended to read as follows:
(31) the county of Montgomery is hereby further authorized and
empowered to adopt and amend local laws, ordinances or resolutions
imposing such taxes at a rate which is one percent additional to the
three percent rate authorized above in this paragraph for such county
for the period beginning June first, two thousand three, and ending
November thirtieth, two thousand [fifteen] SEVENTEEN;
S 2. This act shall take effect immediately.
SUBPART V
Section 1. Clause 2 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 136 of the laws of
2013, 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 [fifteen] SEVENTEEN, 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
[fifteen] SEVENTEEN;
S 2. Section 1262-e of the tax law, as amended by chapter 136 of the
laws of 2013, 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
year beginning on January first, two thousand [fifteen] SEVENTEEN, 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, two thousand thirteen, two thousand fourteen [and], two
thousand fifteen, TWO THOUSAND SIXTEEN, AND TWO THOUSAND SEVENTEEN addi-
tional to the regular three percent rate authorized for such county in
section twelve hundred ten of this article. 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 decen-
A. 8312 39
nial federal census. Provided further, that notwithstanding any other
law to the contrary, the establishment of such special assistance
program shall preclude any city or town 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. 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 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] SEVENTEEN, 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.
NOTWITHSTANDING ANY PROVISIONS TO THE CONTRARY FOR SUCH LOCAL ASSISTANCE
PROGRAM IN EFFECT, 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 REVENUES DISTRIBUTED TO THE COUNTY OF NASSAU BY THE STATE TAX
COMMISSION PURSUANT TO THIS SECTION SHALL BE ANNUALLY DISTRIBUTED TO THE
VILLAGE OF HEMPSTEAD IN THE COUNTY OF NASSAU, AND UP TO TWO MILLION
DOLLARS OF SUCH NET COLLECTION OF SALES TAX REVENUES SHALL BE ANNUALLY
DISTRIBUTED TO THE VILLAGE OF FREEPORT IN THE COUNTY OF NASSAU.
S 3. This act shall take effect immediately.
SUBPART W
Section 1. Clause 29 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 219 of the laws of
2013, is amended to read as follows:
(29) the county of Niagara is hereby further authorized and empowered
to adopt and amend local laws, ordinances or resolutions imposing such
taxes at a rate which is one percent additional to the three percent
rate authorized above in this paragraph for such county for the period
beginning March first, two thousand three, and ending November thirti-
eth, two thousand [fifteen] SEVENTEEN;
A. 8312 40
S 2. Section 1262-n of the tax law, as amended by chapter 219 of the
laws of 2013, is amended to read as follows:
S 1262-n. Disposition of net collections from the additional one
percent rate of sales and compensating use taxes in the county of
Niagara. Notwithstanding any contrary provision of law, if the county
of Niagara imposes the additional one percent rate of sales and compen-
sating use taxes authorized by section twelve hundred ten of this arti-
cle for all or any portion of the period beginning March first, two
thousand three and ending November thirtieth, two thousand [fifteen]
SEVENTEEN, the county shall use all net collections from such additional
one percent rate to pay the county's expenses for Medicaid. The net
collections from the additional one percent rate imposed pursuant to
this section shall be deposited in a special fund to be created by such
county separate and apart from any other funds and accounts of the coun-
ty. Any and all remaining net collections from such additional one
percent tax, after the Medicaid expenses are paid, shall be deposited by
the county of Niagara in the general fund of such county for any county
purpose.
S 3. This act shall take effect immediately.
SUBPART X
Section 1. Clause 13 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 124 of the laws of
2013, is amended to read as follows:
(13) the county of Oneida is hereby further authorized and empowered
to adopt and amend local laws, ordinances or resolutions imposing such
taxes at a rate which is: (i) one percent additional to the three
percent rate authorized above in this paragraph for such county for the
period beginning September first, nineteen hundred ninety-two and ending
November thirtieth, two thousand [fifteen] SEVENTEEN; and also (ii) at a
rate which is three-quarters of one percent or one-half of one percent
additional to the three percent rate authorized above in this paragraph,
and which is also additional to the one percent rate also authorized
above in this clause for such county, for the period beginning December
first, two thousand eight and ending November thirtieth, two thousand
[fifteen] SEVENTEEN;
S 2. Section 1262-g of the tax law, as amended by chapter 124 of the
laws of 2013, is amended to read as follows:
S 1262-g. Oneida county allocation and distribution of net collections
from the additional one percent rate of sales and compensating use
taxes. Notwithstanding any contrary provision of law, if the county of
Oneida imposes sales and compensating use taxes at a rate which is one
percent additional to the three percent rate authorized by section
twelve hundred ten of this article, as authorized by such section, (a)
where a city in such county imposes tax pursuant to the authority of
subdivision (a) of such section twelve hundred ten, such county shall
allocate, distribute and pay in cash quarterly to such city one-half of
the net collections attributable to such additional one percent rate of
the county's taxes collected in such city's boundaries; (b) where a city
in such county does not impose tax pursuant to the authority of such
subdivision (a) of such section twelve hundred ten, such county shall
allocate, distribute and pay in cash quarterly to such city not so
imposing tax a portion of the net collections attributable to one-half
of the county's additional one percent rate of tax calculated on the
basis of the ratio which such city's population bears to the county's
A. 8312 41
total population, such populations as determined in accordance with the
latest decennial federal census or special population census taken
pursuant to section twenty of the general municipal law completed and
published prior to the end of the quarter for which the allocation is
made, which special census must include the entire area of the county;
and (c) provided, however, that such county shall dedicate the first one
million five hundred thousand dollars of net collections attributable to
such additional one percent rate of tax received by such county after
the county receives in the aggregate eighteen million five hundred thou-
sand dollars of net collections from such additional one percent rate of
tax imposed for any of the periods: September first, two thousand
twelve through August thirty-first, two thousand thirteen; September
first, two thousand thirteen through August thirty-first, two thousand
fourteen; and September first, two thousand fourteen through August
thirty-first, two thousand fifteen; SEPTEMBER FIRST, TWO THOUSAND
FIFTEEN THROUGH AUGUST THIRTY-FIRST, TWO THOUSAND SIXTEEN; AND SEPTEMBER
FIRST, TWO THOUSAND SIXTEEN THROUGH AUGUST THIRTY-FIRST, TWO THOUSAND
SEVENTEEN, to an allocation on a per capita basis, utilizing figures
from the latest decennial federal census or special population census
taken pursuant to section twenty of the general municipal law, completed
and published prior to the end of the year for which such allocation is
made, which special census must include the entire area of such county,
to be allocated and distributed among the towns of Oneida county by
appropriation of its board of legislators; provided, further, that noth-
ing herein shall require such board of legislators to make any such
appropriation until it has been notified by any town by appropriate
resolution and, in any case where there is a village wholly or partly
located within a town, a resolution of every such village, embodying the
agreement of such town and village or villages upon the amount of such
appropriation to be distributed to such village or villages out of the
allocation to the town or towns in which it is located.
S 3. This act shall take effect immediately.
SUBPART Y
Section 1. Clause 37 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 195 of the laws of
2013, is amended to read as follows:
(37) the county of Onondaga is hereby further authorized and empowered
to adopt and amend local laws, ordinances or resolutions imposing such
taxes at a rate that is one percent additional to the three percent rate
authorized above in this paragraph for such county for the period begin-
ning September first, two thousand four, and ending November thirtieth,
two thousand [fifteen] SEVENTEEN;
S 2. Notwithstanding any contrary provision of law, net collections
from the additional one percent rate of sales and compensating use taxes
which may be imposed by the county of Onondaga during the period
commencing December 1, 2015 and ending November 30, 2016, pursuant to
the authority of section 1210 of the tax law, shall not be subject to
any revenue distribution agreement entered into under subdivision (c) of
section 1262 of the tax law, but shall be allocated and distributed or
paid, at least quarterly, as follows: (i) 1.58% to the county of Onon-
daga for any county purpose; (ii) 97.79% to the city of Syracuse; and
(iii) .63% to the school districts in accordance with subdivision (a) of
section 1262 of the tax law.
A. 8312 42
S 3. Notwithstanding any contrary provision of law, net collections
from the additional one percent rate of sales and compensating use taxes
which may be imposed by the county of Onondaga during the period
commencing December 1, 2016 and ending November 30, 2017, pursuant to
the authority of section 1210 of the tax law, shall not be subject to
any revenue distribution agreement entered into under subdivision (c) of
section 1262 of the tax law, but shall be allocated and distributed or
paid, at least quarterly, as follows: (i) 1.58% to the county of Onon-
daga for any county purpose; (ii) 97.79% to the city of Syracuse; and
(iii) .63% to the school districts in accordance with subdivision (a) of
section 1262 of the tax law.
S 4. This act shall take effect immediately.
SUBPART Z
Section 1. Clause 40 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 310 of the laws of
2013, is amended to read as follows:
(40) the county of Ontario is hereby further authorized and empowered
to adopt and amend local laws, ordinances or resolutions imposing such
taxes at a rate that is: (A) one-eighth of one percent additional to the
three percent rate authorized above in this paragraph for such county
for the period beginning June first, two thousand six and ending Novem-
ber thirtieth, two thousand [fifteen] SEVENTEEN; and also (B) at a rate
that is three-eighths of one percent additional to the three percent
rate authorized above in this paragraph, and that is also additional to
the one-eighth of one percent rate authorized in this clause for such
county, for the period beginning September first, two thousand nine and
ending November thirtieth, two thousand [fifteen] SEVENTEEN;
S 2. This act shall take effect immediately.
SUBPART AA
Section 1. Clause 35 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 209 of the laws of
2013, is amended to read as follows:
(35) the county of Orange 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 of one percent additional to the
three percent rate authorized above in this paragraph for such county
for the period beginning June first, two thousand four, and ending
November thirtieth, two thousand [fifteen] SEVENTEEN;
S 2. Notwithstanding subdivision (c) of section 1262 of the tax law,
net collections from any additional rate of sales and compensating use
taxes which may be imposed by the county of Orange during the period
commencing December 1, 2015, and ending November 30, 2017, pursuant to
the authority of section 1210 of the tax law, shall be paid to the coun-
ty of Orange and shall be used by such county solely for county purposes
and shall not be subject to any revenue distribution agreement entered
into pursuant to the authority of subdivision (c) of section 1262 of the
tax law.
S 3. This act shall take effect immediately.
SUBPART BB
A. 8312 43
Section 1. Clause 16 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 330 of the laws of
2013, is amended to read as follows:
(16) the county of Orleans is hereby further authorized and empowered
to adopt and amend local laws, ordinances or resolutions imposing such
taxes at a rate which is one percent additional to the three percent
rate authorized above in this paragraph for such county for the period
beginning June first, nineteen hundred ninety-three, and ending November
thirtieth, two thousand [fifteen] SEVENTEEN;
S 2. This act shall take effect immediately.
SUBPART CC
Section 1. Clause 36 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 220 of the laws of
2013, is amended to read as follows:
(36) the county of Oswego is hereby further authorized and empowered
to adopt and amend local laws, ordinances or resolutions imposing such
taxes at a rate which is one percent additional to the three percent
rate authorized above in this paragraph for such county for the period
beginning September first, two thousand four, and ending November thir-
tieth, two thousand [fifteen] SEVENTEEN;
S 2. This act shall take effect immediately.
SUBPART DD
Section 1. Clause 39 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 233 of the laws of
2013, is amended to read as follows:
(39) the county of Putnam is hereby further authorized and empowered
to adopt and amend local laws, ordinances or resolutions imposing such
taxes at a rate that is: (i) one-half of one percent additional to the
three percent rate authorized above in this paragraph for such county
for the period beginning September first, two thousand five and ending
August thirty-first, two thousand seven; and (ii) one percent additional
to the three percent rate authorized above in this paragraph for such
county for the period beginning September first, two thousand seven and
ending November thirtieth, two thousand [fifteen] SEVENTEEN;
S 2. This act shall take effect immediately.
SUBPART EE
Section 1. Clause 3 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 332 of the laws of
2013, is amended to read as follows:
(3) the county of Rensselaer is hereby further authorized and
empowered to adopt and amend local laws, ordinances or resolutions
imposing such taxes at a rate which is one percent additional to the
three percent rate authorized above in this paragraph for such county
for the period beginning September first, nineteen hundred ninety-four
and ending November thirtieth, two thousand [fifteen] SEVENTEEN;
S 2. This act shall take effect immediately.
SUBPART FF
A. 8312 44
Section 1. Clause 23 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 157 of the laws of
2013, is amended to read as follows:
(23) the county of Rockland is hereby further authorized and empowered
to adopt and amend local laws, ordinances or resolutions imposing such
taxes at a rate which is: (i) five-eighths of one percent additional to
the three percent rate authorized above in this paragraph for such coun-
ty for the period beginning March first, two thousand two, and ending
November thirtieth, two thousand [fifteen] SEVENTEEN; and also (ii) at a
rate which is three-eighths of one percent additional to the three
percent rate authorized above in this paragraph, and which is also addi-
tional to the five-eighths of one percent rate also authorized above in
this clause for such county, for the period beginning March first, two
thousand seven and ending November thirtieth, two thousand [fifteen]
SEVENTEEN;
S 2. Section 1262-l of the tax law, as amended by chapter 157 of the
laws of 2013, is amended to read as follows:
S 1262-l. Allocation and distribution of net collections from the
additional rate of sales and compensating use tax in Rockland county. 1.
Notwithstanding any provision of law to the contrary, if the county of
Rockland imposes the additional five-eighths of one percent rate of tax
authorized by section twelve hundred ten of this article during the
period beginning March first, two thousand two, and ending November
thirtieth, two thousand [fifteen] SEVENTEEN, such county shall allocate
and distribute twenty percent of the net collections from such addi-
tional rate to the towns and villages in the county in accordance with
subdivision (c) of section twelve hundred sixty-two of this part on the
basis of the ratio which the population of each such town or village
bears to such county's total population; and
2. Notwithstanding any provision of law to the contrary, if the county
of Rockland imposes the additional three-eighths of one percent rate of
tax authorized by section twelve hundred ten of this article during the
period beginning March first, two thousand seven, and ending November
thirtieth, two thousand [fifteen] SEVENTEEN, such county shall allocate
and distribute sixteen and two-thirds percent of the net collections
from such additional rate to the general funds of towns and villages
within the county of Rockland with existing town and village police
departments from March first, two thousand seven through December thir-
ty-first, two thousand seven and thirty-three and one-third percent of
the net collections from such additional rate from January first, two
thousand eight through November thirtieth, two thousand [fifteen] SEVEN-
TEEN. The monies allocated and distributed pursuant to this subdivision
shall be allocated and distributed to towns and villages with police
departments on the basis of the number of full-time equivalent police
officers employed by each police department and shall not be used for
salaries heretofore or hereafter negotiated.
S 3. This act shall take effect immediately.
SUBPART GG
Section 1. Clause 41 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as added by chapter 191 of the laws of
2013, is amended to read as follows:
(41) The county of St. Lawrence is hereby further authorized and
empowered to adopt and amend local laws, ordinances or resolutions
imposing such taxes at a rate that is one percent additional to the
A. 8312 45
three percent rate authorized above in this paragraph for such county
for the period beginning December first, two thousand thirteen and
ending November thirtieth, two thousand [fifteen] SEVENTEEN;
S 2. This act shall take effect immediately.
SUBPART HH
Section 1. Clause 31 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 228 of the laws of
2013, is amended to read as follows:
(31) the county of Schenectady is hereby further authorized and
empowered to adopt and amend local laws, ordinances or resolutions
imposing such taxes at a rate which is one-half of one percent addi-
tional to the three percent rate authorized above in this paragraph for
such county for the period beginning June first, two thousand three, and
ending November thirtieth, two thousand [fifteen] SEVENTEEN;
S 2. This act shall take effect immediately.
SUBPART II
Section 1. Clause 35 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 319 of the laws of
2013, is amended to read as follows:
(35) the county of Schoharie is hereby further authorized and
empowered to adopt and amend local laws, ordinances or resolutions
imposing such taxes at a rate which is one percent additional to the
three percent rate authorized above in this paragraph for such county
for the period beginning June first, two thousand four, and ending
November thirtieth, two thousand [fifteen] SEVENTEEN;
S 2. This act shall take effect immediately.
SUBPART JJ
Section 1. Clause 22 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 311 of the laws of
2013, is amended to read as follows:
(22) the county of Schuyler is hereby further authorized and empowered
to adopt and amend local laws, ordinances or resolutions imposing such
taxes at a rate which is one percent additional to the three percent
rate authorized above in this paragraph for such county for the period
beginning September first, nineteen hundred ninety-nine, and ending
November thirtieth, two thousand [fifteen] SEVENTEEN;
S 2. This act shall take effect immediately.
SUBPART KK
Section 1. Clause 28 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 327 of the laws of
2013, is amended to read as follows:
(28) the county of Seneca is hereby further authorized and empowered
to adopt and amend local laws, ordinances or resolutions imposing such
taxes at a rate that is one percent additional to the three percent rate
authorized above in this paragraph for such county for the period begin-
ning December first, two thousand two and ending November thirtieth, two
thousand [fifteen] SEVENTEEN;
S 2. This act shall take effect immediately.
A. 8312 46
SUBPART LL
Section 1. Clause 26 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 318 of the laws of
2013, is amended to read as follows:
(26) the county of Steuben is hereby further authorized and empowered
to adopt and amend local laws, ordinances or resolutions imposing such
taxes at a rate which is one percent additional to the three percent
rate authorized above in this paragraph for such county for the period
beginning December first, nineteen hundred ninety-two and ending Novem-
ber thirtieth, two thousand [fifteen] SEVENTEEN;
S 2. Section 1262-h of the tax law, as amended by chapter 318 of the
laws of 2013, is amended to read as follows:
S 1262-h. Allocation and distribution of net collections from the
additional one percent rate of sales and compensating use taxes in Steu-
ben county. Notwithstanding any provision of law to the contrary, of the
net collections received by the county of Steuben as a result of the
imposition of the additional one percent rate of tax authorized by
section twelve hundred ten of this article (a) during the period begin-
ning December first, nineteen hundred ninety-three and ending November
thirtieth, nineteen hundred ninety-four, the county of Steuben shall pay
or cause to be paid to the city of Hornell the sum of two hundred thou-
sand dollars, to the city of Corning the sum of three hundred thousand
dollars, and the sum of five hundred thousand dollars to the towns and
villages of the county of Steuben, on the basis of the ratio which the
full valuation of real property in each town or village bears to the
aggregate full valuation of real property in all of the towns and
villages in such area. Of the net collections received by the county of
Steuben as a result of the imposition of said additional one percent
rate of tax authorized by section twelve hundred ten of this article
during the period beginning December first, nineteen hundred ninety-four
and ending November thirtieth, nineteen hundred ninety-five, the county
of Steuben shall pay or cause to be paid to the city of Hornell the sum
of three hundred thousand dollars, to the city of Corning the sum of
four hundred fifty thousand dollars, and the sum of seven hundred fifty
thousand dollars to the towns and villages of the county of Steuben, on
the basis of the ratio which the full valuation of real property in each
town or village bears to the aggregate full valuation of real property
in all of the towns and villages in such area; and (b) during the period
beginning December first, nineteen hundred ninety-five and ending Novem-
ber thirtieth, two thousand seven, the county of Steuben shall annually
pay or cause to be paid to the city of Hornell the sum of five hundred
fifty thousand dollars, to the city of Corning the sum of six hundred
thousand dollars, and the sum of seven hundred fifty thousand dollars to
the towns and villages of the county of Steuben, on the basis of the
ratio which the full valuation of real property in each town or village
bears to the aggregate full valuation of real property in all of the
towns and villages in such area; and during the period beginning Decem-
ber first, two thousand seven and ending November thirtieth, two thou-
sand nine, the county of Steuben shall annually pay or cause to be paid
to the city of Hornell the sum of six hundred ten thousand dollars, to
the city of Corning the sum of six hundred fifty thousand dollars, and
the sum of seven hundred fifty thousand dollars to the towns and
villages of the county of Steuben, on the basis of the ratio which the
full valuation of real property in each town or village bears to the
aggregate full valuation of real property in all of the towns and
A. 8312 47
villages in such area; and during the period beginning December first,
two thousand nine and ending November thirtieth, two thousand eleven,
the county of Steuben shall annually pay or cause to be paid to the city
of Hornell the sum of seven hundred ten thousand dollars, to the city of
Corning the sum of seven hundred ten thousand dollars, and the sum of
seven hundred fifty thousand dollars to the towns and villages of the
county of Steuben, on the basis of the ratio which the full valuation of
real property in each town or village bears to the aggregate full valu-
ation of real property in all of the towns and villages in such area;
and during the period beginning December first, two thousand eleven and
ending November thirtieth, two thousand thirteen, the county of Steuben
shall annually pay or cause to be paid to the city of Hornell the sum of
seven hundred forty thousand dollars, to the city of Corning the sum of
seven hundred forty thousand dollars, and the sum of seven hundred fifty
thousand dollars to the towns and villages of the county of Steuben, on
the basis of the ratio which the full valuation of real property in each
town or village bears to the aggregate full valuation of real property
in all of the towns and villages in such area; and during the period
beginning December first, two thousand thirteen and ending November
thirtieth, two thousand fifteen, the county of Steuben shall annually
pay or cause to be paid to the city of Hornell the sum of seven hundred
sixty-five thousand dollars, to the city of Corning the sum of seven
hundred sixty-five thousand dollars, and the sum of seven hundred fifty
thousand dollars to the towns and villages of the county of Steuben, on
the basis of the ratio which the full valuation of real property in each
town or village bears to the aggregate full valuation of real property
in all of the towns and villages in such area; AND DURING THE PERIOD
BEGINNING DECEMBER FIRST, TWO THOUSAND FIFTEEN AND ENDING NOVEMBER THIR-
TIETH, TWO THOUSAND SEVENTEEN, THE COUNTY OF STEUBEN SHALL ANNUALLY PAY
OR CAUSE TO BE PAID TO THE CITY OF HORNELL THE SUM OF SEVEN HUNDRED
SIXTY-FIVE THOUSAND DOLLARS, TO THE CITY OF CORNING THE SUM OF SEVEN
HUNDRED SIXTY-FIVE THOUSAND DOLLARS, AND THE SUM OF SEVEN HUNDRED FIFTY
THOUSAND DOLLARS TO THE TOWNS AND VILLAGES OF THE COUNTY OF STEUBEN, ON
THE BASIS OF THE RATIO WHICH THE FULL VALUATION OF REAL PROPERTY IN EACH
TOWN OR VILLAGE BEARS TO THE AGGREGATE FULL VALUATION OF REAL PROPERTY
IN ALL OF THE TOWNS AND VILLAGES IN SUCH AREA.
S 3. This act shall take effect immediately.
SUBPART MM
Section 1. Clause 14 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 225 of the laws of
2013, is amended to read as follows:
(14) the county of Suffolk is hereby further authorized and empowered
to adopt and amend local laws, ordinances or resolutions imposing such
taxes at a rate which is one percent additional to the three percent
rate authorized above in this paragraph for such county for the period
beginning June first, two thousand one and ending November thirtieth,
two thousand [fifteen] SEVENTEEN;
S 2. Subdivision (c) of section 1262-j of the tax law, as amended by
chapter 225 of the laws of 2013, is amended to read as follows:
(c) Notwithstanding any provision of law to the contrary, of the net
collections received by the county of Suffolk as a result of the
increase of one percent to the tax authorized by section twelve hundred
ten of this article for the period beginning June first, two thousand
one and ending November thirtieth, two thousand [fifteen] SEVENTEEN,
A. 8312 48
imposed by local laws or resolutions (by simple majority) by the county
legislature, and signed by the county executive, the county of Suffolk
shall allocate such net collections as follows: no less than one-eighth
and no more than three-eighths of such net collections received shall be
dedicated for public safety purposes and the balance shall be deposited
in the general fund of the county of Suffolk.
S 3. This act shall take effect immediately.
SUBPART NN
Section 1. Clause 33 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 231 of the laws of
2013, is amended to read as follows:
(33) the county of Sullivan is hereby further authorized and empowered
to adopt and amend local laws, ordinances or resolutions imposing such
taxes at a rate that is: (i) one-half of one percent additional to the
three percent rate authorized above in this paragraph for such county
for the period beginning June first, two thousand three, and ending
November thirtieth, two thousand [fifteen] SEVENTEEN; and (ii) an addi-
tional one-half of one percent in addition to the other rates authorized
above in this paragraph for such county for the period beginning June
first, two thousand seven and ending November thirtieth, two thousand
[fifteen] SEVENTEEN;
S 2. This act shall take effect immediately.
SUBPART OO
Section 1. Clause 17 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 316 of the laws of
2013, is amended to read as follows:
(17) the county of Tioga is hereby further authorized and empowered to
adopt and amend local laws, ordinances or resolutions imposing such
taxes at a rate which is: (i) one-half of one percent additional to the
three percent rate authorized above in this paragraph for such county
for the period beginning September first, nineteen hundred ninety-three,
and ending November thirtieth, two thousand three; and (ii) one percent
additional to the three percent rate authorized above in this paragraph
for such county for the period beginning December first, two thousand
five, and ending November thirtieth, two thousand [fifteen] SEVENTEEN;
S 2. This act shall take effect immediately.
SUBPART PP
Section 1. Clause 7 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 2 of the laws of
2014, is amended to read as follows:
(7) the county of Ulster is hereby further authorized and empowered to
adopt and amend local laws, ordinances or resolutions imposing such
taxes at a rate which is one percent additional to the three percent
rate authorized above in this paragraph for such county [(i)] for the
period beginning September first, two thousand two and ending November
thirtieth, two thousand [thirteen and (ii) for the period beginning
February first, two thousand fourteen, and ending December thirty-first,
two thousand fourteen and (iii) for the period beginning January first,
two thousand fifteen and ending November thirtieth, two thousand
fifteen] SEVENTEEN;
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S 2. Section 3 of chapter 200 of the laws of 2002 amending the tax
law relating to certain tax rates imposed by the county of Ulster, as
amended by chapter 2 of the laws of 2014, is amended to read as follows:
S 3. If, pursuant to the authority of this act, the county of Ulster
imposes sales and compensating use taxes at a rate greater than three
percent for all or any portion of the period commencing September 1,
2002, and ending November 30, [2015] 2017, net collections from such
additional rate of tax imposed during such period shall be deemed to be,
and shall be included in, net collections subject to such county's
existing agreement with the city of Kingston entered into pursuant to
subdivision (c) of section 1262 of the tax law and such net collections
shall be allocated in accordance with such agreement.
S 3. This act shall take effect immediately.
SUBPART QQ
Section 1. Clause 34 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 333 of the laws of
2013, is amended to read as follows:
(34) the county of Wayne is hereby further authorized and empowered to
adopt and amend local laws, ordinances or resolutions imposing such
taxes at a rate that is one percent additional to the three percent rate
authorized above in this paragraph for such county for the period begin-
ning December first, two thousand five, and ending November thirtieth,
two thousand [fifteen] SEVENTEEN;
S 2. This act shall take effect immediately.
SUBPART RR
Section 1. Clause 6 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 222 of the laws of
2013, is amended to read as follows:
(6) the county of Wyoming is hereby further authorized and empowered
to adopt and amend local laws, ordinances or resolutions imposing such
taxes at a rate which is one percent additional to the three percent
rate authorized above in this paragraph for such county for the period
beginning September first, nineteen hundred ninety-two and ending Novem-
ber thirtieth, two thousand [fifteen] SEVENTEEN;
S 2. This act shall take effect immediately.
SUBPART SS
Section 1. Clause 30 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 321 of the laws of
2013, is amended to read as follows:
(30) the county of Yates is hereby further authorized and empowered to
adopt and amend local laws, ordinances or resolutions imposing such
taxes at a rate which is one percent additional to the three percent
rate authorized above in this paragraph for such county for the period
beginning September first, two thousand three, and ending November thir-
tieth, two thousand [fifteen] SEVENTEEN;
S 2. This act shall take effect immediately.
SUBPART TT
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Section 1. Clause 6 of subparagraph (ii) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 216 of the laws of
2013, is amended to read as follows:
(6) the city of Oswego is hereby further authorized and empowered to
adopt and amend local laws, ordinances or resolutions imposing such
taxes at a rate which is one percent additional to the three percent
rate authorized above in this paragraph for such city for the period
beginning September first, two thousand four, and ending November thir-
tieth, two thousand [fifteen] SEVENTEEN;
S 2. This act shall take effect immediately.
SUBPART UU
Section 1. Section 2 of chapter 89 of the laws of 2009 amending the
tax law relating to the imposition of an occupancy tax in the city of
Rye, as amended by chapter 125 of the laws of 2012, is amended to read
as follows:
S 2. This act shall take effect immediately and shall expire and be
deemed repealed September 1, [2015] 2018.
S 2. This act shall take effect immediately.
SUBPART VV
Section 1. Section 2 of chapter 405 of the laws of 2007, amending the
tax law relating to increasing hotel/motel taxes in Chautauqua county,
as amended by chapter 128 of the laws of 2013, is amended to read as
follows:
S 2. This act shall take effect December 1, 2007 and shall expire and
be deemed repealed November 30, [2015] 2017.
S 2. This act shall take effect immediately.
SUBPART WW
Section 1. Subdivision 7 of section 1202-q of the tax law, as amended
by chapter 137 of the laws of 2013, is amended to read as follows:
(7) Such local law shall provide for the imposition of a hotel or
motel tax for a period to expire on December thirty-first, two thousand
[fifteen] SEVENTEEN.
S 2. Section 6 of chapter 179 of the laws of 2000, amending the tax
law, relating to hotel and motel taxes in Nassau county and a surcharge
on tickets to places of entertainment in such county, as amended by
chapter 137 of the laws of 2013, is amended to read as follows:
S 6. This act shall take effect immediately, except that section five
of this act shall take effect on the same date as a chapter of the laws
of 2000 amending the public authorities law and the tax law relating to
creating the Nassau county interim finance authority takes effect;
provided, further, that sections two, three and four of this act shall
expire and be deemed repealed December 31, [2015] 2017.
S 3. This act shall take effect immediately.
SUBPART XX
Section 1. Subdivision 7 of section 1202-o of the tax law, as amended
by chapter 159 of the laws of 2009, is amended to read as follows:
(7) Such local law shall provide for the imposition of a hotel or
motel tax until December thirty-first, two thousand [fifteen] SEVENTEEN.
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S 2. This act shall take effect immediately.
SUBPART YY
Section 1. Section 2 of chapter 98 of the laws of 2009, amending the
tax law relating to authorizing the county of Cattaraugus to impose an
additional mortgage recording tax, as amended by chapter 223 of the laws
of 2012, is amended to read as follows:
S 2. This act shall take effect immediately and shall expire and be
deemed repealed December 1, [2015] 2018.
S 2. This act shall take effect immediately.
SUBPART ZZ
Section 1. Section 2 of chapter 489 of the laws of 2004, amending the
tax law relating to the mortgage recording tax in the county of Fulton,
as amended by chapter 114 of the laws of 2013, is amended to read as
follows:
S 2. This act shall take effect immediately and shall expire November
30, [2015] 2017 when upon such date the provisions of this act shall be
deemed repealed.
S 2. This act shall take effect immediately.
SUBPART AAA
Section 1. Section 2 of chapter 556 of the laws of 2007, amending the
tax law, relating to the imposition of an additional real estate trans-
fer tax within the county of Columbia, as amended by chapter 118 of the
laws of 2013, is amended to read as follows:
S 2. This act shall take effect immediately and shall expire and be
deemed repealed on December 31, [2015] 2017.
S 2. This act shall take effect immediately.
S 2. Severability clause. If any clause, sentence, paragraph, subdivi-
sion, section or part of this act shall be adjudged by any court of
competent jurisdiction to be invalid, such judgment shall not affect,
impair, or invalidate the remainder thereof, but shall be confined in
its operation to the clause, sentence, paragraph, subdivision, section
or part thereof directly involved in the controversy in which such judg-
ment shall have been rendered. It is hereby declared to be the intent of
the legislature that this act would have been enacted even if such
invalid provisions had not been included herein.
S 3. This act shall take effect immediately provided, however, that
the applicable effective date of Subparts A through AAA of this act
shall be as specifically set forth in the last section of such Subparts.
PART I
Section 1. Section 34 of chapter 91 of the laws of 2002 amending the
education law and other laws relating to the reorganization of the New
York city school construction authority, board of education and communi-
ty boards, as amended by chapter 345 of the laws of 2009, is amended to
read as follows:
S 34. This act shall take effect July 1, 2002; provided, that sections
one through twenty, twenty-four, and twenty-six through thirty of this
act shall expire and be deemed repealed June 30, [2015] 2018; provided,
further, that notwithstanding any provision of article 5 of the general
A. 8312 52
construction law, on June 30, [2015] 2018 the provisions of subdivisions
3, 5, and 8, paragraph b of subdivision 13, subdivision 14, paragraphs
b, d, and e of subdivision 15, and subdivisions 17 and 21 of section
2554 of the education law as repealed by section three of this act,
subdivision 1 of section 2590-b of the education law as repealed by
section six of this act, paragraph (a) of subdivision 2 of section
2590-b of the education law as repealed by section seven of this act,
section 2590-c of the education law as repealed by section eight of this
act, paragraph c of subdivision 2 of section 2590-d of the education law
as repealed by section twenty-six of this act, subdivision 1 of section
2590-e of the education law as repealed by section twenty-seven of this
act, subdivision 28 of section 2590-h of the education law as repealed
by section twenty-eight of this act, subdivision 30 of section 2590-h of
the education law as repealed by section twenty-nine of this act, subdi-
vision 30-a of section 2590-h of the education law as repealed by
section thirty of this act shall be revived and be read as such
provisions existed in law on the date immediately preceding the effec-
tive date of this act; provided, however, that sections seven and eight
of this act shall take effect on November 30, 2003; provided further
that the amendments to subdivision 25 of section 2554 of the education
law made by section two of this act shall be subject to the expiration
and reversion of such subdivision pursuant to section 12 of chapter 147
of the laws of 2001, as amended, when upon such date the provisions of
section four of this act shall take effect.
S 2. Subdivision 12 of section 17 of chapter 345 of the laws of 2009
amending the education law relating to the New York city board of educa-
tion, chancellor, community councils, and community superintendents, is
amended to read as follows:
12. any provision in sections one, two, three, four, five, six, seven,
eight, nine, ten and eleven of this act not otherwise set to expire
pursuant to section 34 of chapter 91 of the laws of 2002, as amended, or
section 17 of chapter 123 of the laws of 2003, as amended, shall expire
and be deemed repealed June 30, [2015] 2018.
S 3. This act shall take effect immediately.
S 2. Severability clause. If any clause, sentence, paragraph, subdivi-
sion, section or part of this act shall be adjudged by any court of
competent jurisdiction to be invalid, such judgment shall not affect,
impair, or invalidate the remainder thereof, but shall be confined in
its operation to the clause, sentence, paragraph, subdivision, section
or part thereof directly involved in the controversy in which such judg-
ment shall have been rendered. It is hereby declared to be the intent of
the legislature that this act would have been enacted even if such
invalid provisions had not been included herein.
S 3. This act shall take effect immediately provided, however, that
the applicable effective date of Parts A through I of this act shall be
as specifically set forth in the last section of such Parts.