S T A T E O F N E W Y O R K
________________________________________________________________________
5490
2017-2018 Regular Sessions
I N S E N A T E
March 31, 2017
___________
Introduced by Sen. STEWART-COUSINS -- read twice and ordered printed,
and when printed to be committed to the Committee on Investigations
and Government Operations
AN ACT to amend chapter 272 of the laws of 1991, amending the tax law
relating to the method of disposition of sales and compensating use
tax revenue in Westchester county and enacting the Westchester county
spending limitation act, in relation to extending the expiration ther-
eof
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Subdivision e of section 4 and sections 5, 7 and 16 of
chapter 272 of the laws of 1991, amending the tax law relating to the
method of disposition of sales and compensating use tax revenue in West-
chester county and enacting the Westchester county spending limitation
act, as amended by chapter 42 of the laws of 2015, are amended to read
as follows:
e. "Spending limitation" means the maximum amount of county spending
established in county fiscal years 1992, 1993, 1994, 1995, 1996, 1997,
1998, 1999, 2000, 2001, 2002, 2003, 2004, 2005, 2006, 2007, 2008, 2009,
2010, 2011, 2012, 2013, 2014, 2015, 2016, 2017 [and], 2018, 2019 AND
2020.
§ 5. Establishment of annual spending limitation. a. For county fiscal
years 1992, 1993, 1994, 1995, 1996, 1997, 1998, 1999, 2000, 2001, 2002,
2003, 2004, 2005, 2006, 2007, 2008, 2009, 2010, 2011, 2012, 2013, 2014,
2015, 2016, 2017 [and], 2018, 2019 AND 2020 there shall be in effect an
annual spending limitation. The spending limitation shall be derived
from a fixed percentage reflecting the ratio of base year spending to
county personal income. County personal income for such calculation
shall be for the period January 1, 1986 through December 31, 1986. Such
percentage shall be applied to county personal income for the period
January 1, 1989 through December 31, 1989, to determine the spending
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD10860-01-7
S. 5490 2
limitation for county fiscal year 1992; to determine the spending limi-
tation for county fiscal year 1993, such percentage shall be applied to
county personal income for the period January 1, 1990 through December
31, 1990; to determine the spending limitation for county fiscal year
1994, such percentage shall be applied to county personal income for the
period January 1, 1991 through December 31, 1991; to determine the
spending limitation for county fiscal year 1995, such percentage shall
be applied to county personal income for the period January 1, 1992
through December 31, 1992; to determine the spending limitation for
county fiscal year 1996, such percentage shall be applied to county
personal income for the period January 1, 1993 through December 31,
1993; to determine the spending limitation for county fiscal year 1997,
such percentage shall be applied to county personal income for the peri-
od January 1, 1994 through December 31, 1994; to determine the spending
limitation for county fiscal year 1998, such percentage shall be applied
to county personal income for the period January 1, 1995 through Decem-
ber 31, 1995; to determine the spending limitation for county fiscal
year 1999, such percentage shall be applied to county personal income
for the period January 1, 1996 through December 31, 1996; to determine
the spending limitation for county fiscal year 2000, such percentage
shall be applied to county personal income for the period January 1,
1997 through December 31, 1997; to determine the spending limitation for
county fiscal year 2001, such percentage shall be applied to county
personal income for the period January 1, 1998 through December 31,
1998; to determine the spending limitation for county fiscal year 2002,
such percentage shall be applied to county personal income for the peri-
od January 1, 1999 through December 31, 1999; to determine the spending
limitation for county fiscal year 2003, such percentage shall be applied
to county personal income for the period January 1, 2000 through Decem-
ber 31, 2000; to determine the spending limitation for county fiscal
year 2004, such percentage shall be applied to county personal income
for the period January 1, 2001 through December 31, 2001; to determine
the spending limitation for county fiscal year 2005, such percentage
shall be applied to county personal income for the period January 1,
2002 through December 31, 2002; to determine the spending limitation for
county fiscal year 2006, such percentage shall be applied to county
personal income for the period January 1, 2003 through December 31,
2003; to determine the spending limitation for the county fiscal year
2007, such percentage shall be applied to county personal income for the
period January 1, 2004 through December 31, 2004; to determine the
spending limitation for the county fiscal year 2008, such percentage
shall be applied to county personal income for the period January 1,
2005 through December 31, 2005; to determine the spending limitation for
the county fiscal year 2009, such percentage shall be applied to county
personal income for the period January 1, 2006 through December 31,
2006; to determine the spending limitation for the county fiscal year
2010, such percentage shall be applied to county personal income for the
period January 1, 2007 through December 31, 2007; to determine the
spending limitation for the county fiscal year 2011, such percentage
shall be applied to county personal income for the period January 1,
2008 through December 31, 2008; to determine the spending limitation for
the county fiscal year 2012, such percentage shall be applied to county
personal income for the period January 1, 2009 through December 31,
2009; to determine the spending limitation for the county fiscal year
2013, such percentage shall be applied to county personal income for the
period January 1, 2010 through December 31, 2010; to determine the
S. 5490 3
spending limitation for the county fiscal year 2014, such percentage
shall be applied to county personal income for the period January 1,
2011 through December 31, 2011; to determine the spending limitation for
the county fiscal year 2015, such percentage shall be applied to county
personal income for the period January 1, 2012 through December 31,
2012; to determine the spending limitation for county fiscal year 2016,
such percentage shall be applied to the county personal income for the
period January 1, 2013 through December 31, 2013; to determine the
spending limitation for the county fiscal year 2017, such percentage
shall be applied to county personal income for the period January 1,
2014 through December 31, 2014; and to determine the spending limitation
for county fiscal year 2018, such percentage shall be applied to the
county personal income for the period January 1, 2015 through December
31, 2015; TO DETERMINE THE SPENDING LIMITATION FOR THE COUNTY FISCAL
YEAR 2019, SUCH PERCENTAGE SHALL BE APPLIED TO COUNTY PERSONAL INCOME
FOR THE PERIOD JANUARY 1, 2016 THROUGH DECEMBER 31, 2016; AND TO DETER-
MINE THE SPENDING LIMITATION FOR COUNTY FISCAL YEAR 2020, SUCH PERCENT-
AGE SHALL BE APPLIED TO THE COUNTY PERSONAL INCOME FOR THE PERIOD JANU-
ARY 1, 2017 THROUGH DECEMBER 31, 2017.
b. The spending limitation shall serve as a statutory cap on county
spending to be reflected in the tentative budget as well as the enacted
budget for county fiscal years beginning in 1992.
§ 7. Mandatory tax reduction. In the event that the county spending
subject to the spending limitation exceeds such limitation in the adop-
tive county budget for county fiscal year 1992, 1993, 1994, 1995, 1996,
1997, 1998, 1999, 2000, 2001, 2002, 2003, 2004, 2005, 2006, 2007, 2008,
2009, 2010, 2011, 2012, 2013, 2014, 2015, 2016, 2017 [or], 2018, 2019 OR
2020 then section 1262-b of the tax law shall be repealed.
§ 16. This act shall take effect immediately, provided, however, that
sections one through seven of this act shall be in full force and effect
until May 31, [2018] 2020, provided, however, that if the county of
Westchester imposes the tax authorized by section 1210 of the tax law in
excess of three percent, then sections one through seven of this act
shall be deemed repealed; provided that the commissioner of taxation and
finance shall notify the legislative bill drafting commission upon the
repeal of section 1262-b of the tax law pursuant to section seven of the
Westchester county spending limitation act in order that the commission
may maintain an accurate and timely effective data base of the official
text of laws of the state of New York in furtherance of effecting the
provisions of section 44 of the legislative law and section 70-b of the
public officers law.
§ 2. This act shall take effect immediately.