S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   9277
 
                           I N  A S S E M B L Y
 
                             February 23, 2024
                                ___________
 
 Introduced  by M. of A. SIMPSON -- read once and referred to the Commit-
   tee on Ways and Means
 
 AN ACT to amend the tax law, in relation to expenditures for Essex coun-
   ty correctional and public safety facilities projects;  and  to  amend
   chapter  327  of  the  laws  of  2006 amending the tax law relating to
   authorizing the county of  Essex  to  impose  an  additional  mortgage
   recording tax, in relation to extending the effectiveness thereof
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Subdivision 5 of section 253-j of the tax law, as added  by
 chapter 327 of the laws of 2006, is amended to read as follows:
   5.  Notwithstanding any provision of this article to the contrary, the
 balance of all moneys paid to the recording officer  of  the  county  of
 Essex  during each month upon account of the tax imposed pursuant to the
 authority of this section, after deducting the necessary expenses of his
 or her office as provided in section two hundred sixty-two of this arti-
 cle, except taxes paid upon mortgages which under the provisions of this
 section or section two hundred sixty of this article  are  first  to  be
 apportioned  by  the commissioner, shall be paid over by such officer on
 or before the tenth day of each succeeding month  to  the  treasurer  of
 Essex county and, after the deduction by such treasurer of the necessary
 expenses  of his or her office provided in section two hundred sixty-two
 of this article shall be deposited in the general fund of the county  of
 Essex [for expenditure on all expenses incurred by such county for coun-
 ty  correctional  and public safety facility projects].  Notwithstanding
 the provisions of the preceding sentence, the tax so  imposed  and  paid
 upon  mortgages covering real property situated in two or more counties,
 which under the provisions of this section or section two hundred  sixty
 of  this  article are first to be apportioned by the commissioner, shall
 be paid over by the recording officer receiving the same as provided  by
 the determination of the commissioner.
   § 2. Section 3 of chapter 327 of the laws of 2006 amending the tax law
 relating  to  authorizing  the  county  of Essex to impose an additional
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD14463-02-4
              

 A. 9277                             2
 
 mortgage recording tax, as amended by chapter 514 of the laws  of  2021,
 is amended to read as follows:
   §  3.  This act shall take effect immediately; provided, however, that
 this act shall expire and be deemed repealed December 1, [2024] 2026.
   § 3. This act shall take effect immediately and  shall  be  deemed  to
 have  been  in  full  force  and  effect  on and after December 1, 2024;
 provided, however, that the amendments to subdivision 5 of section 253-j
 of the tax law made by section one of this  act  shall  not  affect  the
 repeal of such section and shall be deemed repealed therewith.