STATE OF NEW YORK ________________________________________________________________________ 5359--A 2023-2024 Regular Sessions IN ASSEMBLY 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: 1 Section 1. Clause 26 of subparagraph (i) of the opening paragraph of 2 section 1210 of the tax law, as amended by section 1 of item SS of 3 subpart C of part XXX of chapter 58 of the laws of 2020, is amended to 4 read as follows: 5 (26) the county of Steuben is hereby further authorized and empowered 6 to adopt and amend local laws, ordinances or resolutions imposing such 7 taxes at a rate which is one percent additional to the three percent 8 rate authorized above in this paragraph for such county for the period 9 beginning December first, nineteen hundred ninety-two and ending Novem- 10 ber thirtieth, two thousand [twenty-three] twenty-five; 11 § 2. Section 1262-h of the tax law, as amended by chapter 315 of the 12 laws of 2020, is amended to read as follows: 13 § 1262-h. Allocation and distribution of net collections from the 14 additional one percent rate of sales and compensating use taxes in Steu- 15 ben county. Notwithstanding any provision of law to the contrary, of the 16 net collections received by the county of Steuben as a result of the 17 imposition of the additional one percent rate of tax authorized by 18 section twelve hundred ten of this article (a) during the period begin- 19 ning December first, nineteen hundred ninety-three and ending November 20 thirtieth, nineteen hundred ninety-four, the county of Steuben shall pay 21 or cause to be paid to the city of Hornell the sum of two hundred thou- 22 sand dollars, to the city of Corning the sum of three hundred thousand 23 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 1 villages of the county of Steuben, on the basis of the ratio which the 2 full valuation of real property in each town or village bears to the 3 aggregate full valuation of real property in all of the towns and 4 villages in such area. Of the net collections received by the county of 5 Steuben as a result of the imposition of said additional one percent 6 rate of tax authorized by section twelve hundred ten of this article 7 during the period beginning December first, nineteen hundred ninety-four 8 and ending November thirtieth, nineteen hundred ninety-five, the county 9 of Steuben shall pay or cause to be paid to the city of Hornell the sum 10 of three hundred thousand dollars, to the city of Corning the sum of 11 four hundred fifty thousand dollars, and the sum of seven hundred fifty 12 thousand dollars to the towns and villages of the county of Steuben, on 13 the basis of the ratio which the full valuation of real property in each 14 town or village bears to the aggregate full valuation of real property 15 in all of the towns and villages in such area; and (b) during the period 16 beginning December first, nineteen hundred ninety-five and ending Novem- 17 ber thirtieth, two thousand seven, the county of Steuben shall annually 18 pay or cause to be paid to the city of Hornell the sum of five hundred 19 fifty thousand dollars, to the city of Corning the sum of six hundred 20 thousand dollars, and the sum of seven hundred fifty thousand dollars to 21 the towns and villages of the county of Steuben, on the basis of the 22 ratio which the full valuation of real property in each town or village 23 bears to the aggregate full valuation of real property in all of the 24 towns and villages in such area; and during the period beginning Decem- 25 ber first, two thousand seven and ending November thirtieth, two thou- 26 sand nine, the county of Steuben shall annually pay or cause to be paid 27 to the city of Hornell the sum of six hundred ten thousand dollars, to 28 the city of Corning the sum of six hundred fifty thousand dollars, and 29 the sum of seven hundred fifty thousand dollars to the towns and 30 villages of the county of Steuben, on the basis of the ratio which the 31 full valuation of real property in each town or village bears to the 32 aggregate full valuation of real property in all of the towns and 33 villages in such area; and during the period beginning December first, 34 two thousand nine and ending November thirtieth, two thousand eleven, 35 the county of Steuben shall annually pay or cause to be paid to the city 36 of Hornell the sum of seven hundred ten thousand dollars, to the city of 37 Corning the sum of seven hundred ten thousand dollars, and the sum of 38 seven hundred fifty thousand dollars to the towns and villages of the 39 county of Steuben, on the basis of the ratio which the full valuation of 40 real property in each town or village bears to the aggregate full valu- 41 ation of real property in all of the towns and villages in such area; 42 and during the period beginning December first, two thousand eleven and 43 ending November thirtieth, two thousand thirteen, the county of Steuben 44 shall annually pay or cause to be paid to the city of Hornell the sum of 45 seven hundred forty thousand dollars, to the city of Corning the sum of 46 seven hundred forty thousand dollars, and the sum of seven hundred fifty 47 thousand dollars to the towns and villages of the county of Steuben, on 48 the basis of the ratio which the full valuation of real property in each 49 town or village bears to the aggregate full valuation of real property 50 in all of the towns and villages in such area; and during the period 51 beginning December first, two thousand thirteen and ending November 52 thirtieth, two thousand fifteen, the county of Steuben shall annually 53 pay or cause to be paid to the city of Hornell the sum of seven hundred 54 sixty-five thousand dollars, to the city of Corning the sum of seven 55 hundred sixty-five thousand dollars, and the sum of seven hundred fifty 56 thousand dollars to the towns and villages of the county of Steuben, on
A. 5359--A 3 1 the basis of the ratio which the full valuation of real property in each 2 town or village bears to the aggregate full valuation of real property 3 in all of the towns and villages in such area; and during the period 4 beginning December first, two thousand fifteen and ending November thir- 5 tieth, two thousand seventeen, the county of Steuben shall annually pay 6 or cause to be paid to the city of Hornell the sum of seven hundred 7 sixty-five thousand dollars, to the city of Corning the sum of seven 8 hundred sixty-five thousand dollars, and the sum of seven hundred fifty 9 thousand dollars to the towns and villages of the county of Steuben, on 10 the basis of the ratio which the full valuation of real property in each 11 town or village bears to the aggregate full valuation of real property 12 in all of the towns and villages in such area; and during the period 13 beginning December first, two thousand seventeen and ending November 14 thirtieth, two thousand twenty, the county of Steuben shall annually pay 15 or cause to be paid to the city of Hornell the sum of seven hundred 16 eighty thousand dollars, to the city of Corning the sum of seven hundred 17 eighty thousand dollars, and the sum of seven hundred fifty thousand 18 dollars to the towns and villages of the county of Steuben, on the basis 19 of the ratio which the full valuation of real property in each town or 20 village bears to the aggregate full valuation of real property in all of 21 the towns and villages in such area; and during the period beginning 22 December first, two thousand twenty and ending November thirtieth, two 23 thousand twenty-three, the county of Steuben shall annually pay or cause 24 to be paid to the city of Hornell the sum of eight hundred twenty thou- 25 sand dollars, to the city of Corning the sum of eight hundred twenty 26 thousand dollars, and the sum of seven hundred ninety thousand dollars 27 to the towns and villages of the county of Steuben, on the basis of the 28 ratio which the full valuation of real property in each town or village 29 bears to the aggregate full valuation of real property in all of the 30 towns and villages in such area; and during the period beginning Decem- 31 ber first, two thousand twenty-three and ending November thirtieth, two 32 thousand twenty-five, the county of Steuben shall annually pay or cause 33 to be paid to the city of Hornell the sum of eight hundred fifty thou- 34 sand dollars, to the city of Corning the sum of eight hundred fifty 35 thousand dollars, and the sum of eight hundred fifty thousand dollars to 36 the towns and villages of the county of Steuben, on the basis of the 37 ratio which the full valuation of real property in each town or village 38 bears to the aggregate full valuation of real property in all of the 39 towns and villages in such area. 40 § 3. This act shall take effect immediately.