NY State Senate Bill 2017-S5490

Senate Bill S5490

Signed By Governor

2017-2018 Legislative Session

Extends the expiration of chapter 272 of the laws of 1991 relating to taxation and spending in Westchester county

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Archive: Last Bill Status - Signed by Governor

Introduced
- In Committee Assembly
- In Committee Senate
- On Floor Calendar Assembly
- On Floor Calendar Senate
- Passed Assembly
- Passed Senate
Delivered to Governor
Signed By Governor

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Actions

View Actions

	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jun 29, 2017	signed chap.81 delivered to governor
Jun 21, 2017	returned to senate passed assembly home rule request ordered to third reading rules cal.679 substituted for a7196
Jun 14, 2017	referred to ways and means delivered to assembly passed senate
Jun 05, 2017	advanced to third reading
May 24, 2017	2nd report cal.
May 23, 2017	1st report cal.1225
Mar 31, 2017	referred to investigations and government operations

Votes

- Jun 14, 2017 - Floor Vote
  S5490
  
  54
  
  Aye
  
  9
  
  Nay
  
  0
  
  Absent
  
  0
  
  Excused
  
  0
  
  Abstained
  - - Floor Vote: Jun 14, 2017
      
      aye (54)
      
      Addabbo Jr.
      
      Alcantara
      
      Amedore
      
      Avella
      
      Bailey
      
      Benjamin
      
      Bonacic
      
      Boyle
      
      Breslin
      
      Carlucci
      
      Comrie
      
      DeFrancisco
      
      Diaz
      
      Dilan
      
      Felder
      
      Flanagan
      
      Funke
      
      Gallivan
      
      Gianaris
      
      Golden
      
      Griffo
      
      Hamilton
      
      Hannon
      
      Hoylman-Sigal
      
      Kennedy
      
      Klein
      
      Krueger
      
      LaValle
      
      Larkin
      
      Latimer
      
      Little
      
      Marcellino
      
      Marchione
      
      Montgomery
      
      Murphy
      
      O'Mara
      
      Parker
      
      Peralta
      
      Persaud
      
      Phillips
      
      Ranzenhofer
      
      Ritchie
      
      Rivera
      
      Robach
      
      Sanders Jr.
      
      Savino
      
      Serino
      
      Serrano
      
      Seward
      
      Squadron
      
      Stavisky
      
      Stewart-Cousins
      
      Valesky
      
      Young
      
      nay (9)
      
      Akshar
      
      Brooks
      
      Croci
      
      Helming
      
      Jacobs
      
      Kaminsky
      
      Lanza
      
      Ortt
      
      Tedisco
  May 23, 2017 - Investigations And Government Operations Committee Vote
  S5490
  
  8
  
  Aye
  
  1
  
  Nay
  
  0
  
  Aye with Reservations
  
  0
  
  Absent
  
  0
  
  Excused
  
  0
  
  Abstained
  - - Investigations And Government Operations Committee Vote: May 23, 2017
      
      aye (8)
      
      Carlucci
      
      Diaz
      
      Golden
      
      Hoylman-Sigal
      
      Murphy
      
      O'Mara
      
      Phillips
      
      Squadron
      
      nay (1)
      
      Lanza

2017-S5490 (ACTIVE) - Details

See Assembly Version of this Bill:: A7196
Law Section:: Taxation
Laws Affected:: Amd §§4, 5, 7 & 16, Chap 272 of 1991

2017-S5490 (ACTIVE) - Summary

Extends the expiration of provisions relating to the method of disposition of sales and compensating use tax revenue in Westchester county and enacting the Westchester county spending limitation act.

2017-S5490 (ACTIVE) - Sponsor Memo

                                 BILL NUMBER:  S5490

 TITLE OF BILL :

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
thereof

 PURPOSE OF BILL :

This bill extends the expiration of the provisions of the Westchester
County spending limitation act from May 31, 2018 to May 31, 2020.

 SUMMARY OF SPECIFIC PROVISIONS :

Subdivision e of section 4 and sections 5, 7 and 16 of chapter 272 of
the laws of 1991, amending the tax law in relating to the method of
disposition of sales and compensating use tax revenue in Westchester
County and enacting the Westchester County spending limitation act, as
amended by section 1 of part DD of chapter 118 of the laws of 2001 are
amended to extend the expiration thereof from May 31, 2018 to May 31,
2020.

 JUSTIFICATION :

The Westchester County Spending Limitation Act, as first enacted by
Chapter 272 of the Laws of 1991, added a new Section 1262-b to the New
York State Tax ("Tax Law") to provide for a special distribution of
Westchester County's sales tax revenue. Pursuant to the terms of
Chapter 272 of the Laws of 1991, Section 1262-b of the Tax Law was to
expire on June 30, 1994. This sunset date has been extended, at
two-year intervals, by Acts of the state Legislature adopted in the
calendar year preceding that of the scheduled expiration date, as
follows: L. 1993, Chap 265 extending expiration date from June 30,
1994 to May 31, 1996; L. 1995, Chap 180 (extending expiration date
from May 31, 1996 to May 31, 1998); L. 1997, Chap.  676 (extending
expiration date from May 31, 1998 to May 31, 2000); L.  1999, Chap.
285 (extending expiration date from May 31, 2000 to May 31, 2002); L.
2001, Chap. 118, Pt. DD (extending expiration date from May 31, 2002
to May 31, 2004). L. 2003 and L. 2005, Chap. 679, extended the
expiration date to May 31, 2008. L. 2007, Chap. 367 extended the
expiration date to May 31, 2010. Chap. 112 of 2009 extended the
expiration date to May 31, 2012. Chap. 199 of 2011 extended the
expiration to May 31, 2014. Chap.  42 of 2015 extended the expiration
to May 31, 2018.

The state legislature's adoption of an Act in the form annexed hereto
would extend the expiration date of the Westchester County Spending
Limitation Act from May 31, 2018 to May 31, 2020, and would authorize
Westchester County's continued distribution of its sales tax revenue
in the manner set forth in section 1262-b of the Tax Law until such
extended expiration date. This extender applies to both the original
sales tax authorized in 1991 and the additional sales tax authorized
in 1994.

Since its inception, the sales tax has been a vitally important source
of revenue to the county, its local governments, and school districts.
Providing for the extension of this provision will enable the County,
and the various local governments, and school districts that rely on
the revenues generated from the sales and compensating use tax to more
appropriately plan their budgets for the coming fiscal year.

 LEGISLATIVE HISTORY :

This bill extends the provisions of the Westchester County spending
limitation act which has been statutorily extended by two year
intervals since 1991.

 FISCAL IMPLICATIONS :

No cost to state and positive fiscal impact to Westchester County, its
municipal governments, and school districts.

 EFFECTIVE DATE :
Immediately.

2017-S5490 (ACTIVE) - Bill Text download pdf

                            
 
                     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.

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