S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                  8312

                       2015-2016 Regular Sessions

                          I N  A S S E M B L Y

                              June 19, 2015
                               ___________

Introduced by M. of A. HEASTIE, MORELLE -- read once and referred to the
  Committee on Ways and Means

AN  ACT  to  amend  the  real property tax law, in relation to extending
  provisions of law relating to  tax  abatements  for  certain  multiple
  dwellings (Part A); to amend the real property tax law, in relation to
  extending  certain  abatements  (Part  B); to amend the administrative
  code of the city of New York, in relation to extending the credit  for
  general  corporation tax paid (Part C); to amend the multiple dwelling
  law, in relation to  application  for  coverage  of  interim  multiple
  dwellings  and  residential  units;  and  to repeal 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 relating thereto (Part D); to amend 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  condominium  ownership  in  the  city of New York, in
  relation to extending the effectiveness thereof; to amend chapter  402
  of  the  laws  of  1983  amending the general business law relating to
  conversion of rental residential property to cooperative or  condomin-
  ium  ownership  in  certain  municipalities in the counties of Nassau,
  Westchester and Rockland, in relation to extending  the  effectiveness
  thereof  (Part E); and to amend the tax law, in relation to the tempo-
  rary exemption from sales and use taxes for premises used for  commer-
  cial office space in Lower Manhattan; and to amend part C of chapter 2
  of  the  laws of 2005 amending the tax law relating to exemptions from
  sales and use taxes, in relation to the effectiveness thereof (Subpart
  A); to amend the general city law and the administrative code  of  the
  city  of New York, in relation to extending the relocation and employ-
  ment assistance program and the Lower Manhattan relocation and employ-
  ment assistance program (Subpart B); to amend the general city law and
  the administrative code of the  city  of  New  York,  in  relation  to
  extending  the  special rebates and discounts provided pursuant to the
  energy cost savings program and the  Lower  Manhattan  energy  program

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
              

                                                           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

A. 8312                             3

  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

A. 8312                             4

  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.

A. 8312                             5

                                 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],

A. 8312                             7

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.

A. 8312                             8

  (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,

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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

A. 8312                            38

  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;

A. 8312                            49

  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

A. 8312                            50

  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.

A. 8312                            51

  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.