S T A T E O F N E W Y O R K
________________________________________________________________________
5359--A
2023-2024 Regular Sessions
I N A S S E M B L Y
March 7, 2023
___________
Introduced by M. of A. PALMESANO -- read once and referred to the
Committee on Ways and Means -- committee discharged, bill amended,
ordered reprinted as amended and recommitted to said committee
AN ACT 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
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Clause 26 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by section 1 of item SS of
subpart C of part XXX of chapter 58 of the laws of 2020, 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 [twenty-three] TWENTY-FIVE;
§ 2. Section 1262-h of the tax law, as amended by chapter 315 of the
laws of 2020, is amended to read as follows:
§ 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
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD07450-02-3
A. 5359--A 2
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
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
A. 5359--A 3
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; and during the period
beginning December first, two thousand seventeen and ending November
thirtieth, two thousand twenty, the county of Steuben shall annually pay
or cause to be paid to the city of Hornell the sum of seven hundred
eighty thousand dollars, to the city of Corning the sum of seven hundred
eighty 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 twenty and ending November thirtieth, two
thousand twenty-three, the county of Steuben shall annually pay or cause
to be paid to the city of Hornell the sum of eight hundred twenty thou-
sand dollars, to the city of Corning the sum of eight hundred twenty
thousand dollars, and the sum of seven hundred ninety 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 TWENTY-THREE AND ENDING NOVEMBER THIRTIETH, TWO
THOUSAND TWENTY-FIVE, THE COUNTY OF STEUBEN SHALL ANNUALLY PAY OR CAUSE
TO BE PAID TO THE CITY OF HORNELL THE SUM OF EIGHT HUNDRED FIFTY THOU-
SAND DOLLARS, TO THE CITY OF CORNING THE SUM OF EIGHT HUNDRED FIFTY
THOUSAND DOLLARS, AND THE SUM OF EIGHT 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.
§ 3. This act shall take effect immediately.