A 6660: Extends the authorization of the county of Steuben to impose an additional one percent of sales and compensating use taxes through November 30, 2027.

  
  STATE OF NEW YORK ________________________________________________________________________ 6660 2025-2026 Regular Sessions  IN ASSEMBLY March 7, 2025 ___________ Introduced by M. of A. PALMESANO -- read once and referred to the Committee on Ways and Means 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 chapter 242 of the laws of 3 2023, is amended to read as follows: 4 (26) the county of Steuben is hereby further authorized and empowered 5 to adopt and amend local laws, ordinances or resolutions imposing such 6 taxes at a rate which is one percent additional to the three percent 7 rate authorized above in this paragraph for such county for the period 8 beginning December first, nineteen hundred ninety-two and ending Novem- 9 ber thirtieth, two thousand [twenty-five] twenty-seven; 10 § 2. Section 1262-h of the tax law, as amended by chapter 242 of the 11 laws of 2023, is amended to read as follows: 12 § 1262-h. Allocation and distribution of net collections from the 13 additional one percent rate of sales and compensating use taxes in Steu- 14 ben county. Notwithstanding any provision of law to the contrary, of the 15 net collections received by the county of Steuben as a result of the 16 imposition of the additional one percent rate of tax authorized by 17 section twelve hundred ten of this article (a) during the period begin- 18 ning December first, nineteen hundred ninety-three and ending November 19 thirtieth, nineteen hundred ninety-four, the county of Steuben shall pay 20 or cause to be paid to the city of Hornell the sum of two hundred thou- 21 sand dollars, to the city of Corning the sum of three hundred thousand 22 dollars, and the sum of five hundred thousand dollars to the towns and 23 villages of the county of Steuben, on the basis of the ratio which the 24 full valuation of real property in each town or village bears to the EXPLANATION--Matter in italics (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD07283-02-5 
 A. 6660 2 1 aggregate full valuation of real property in all of the towns and 2 villages in such area. Of the net collections received by the county of 3 Steuben as a result of the imposition of said additional one percent 4 rate of tax authorized by section twelve hundred ten of this article 5 during the period beginning December first, nineteen hundred ninety-four 6 and ending November thirtieth, nineteen hundred ninety-five, the county 7 of Steuben shall pay or cause to be paid to the city of Hornell the sum 8 of three hundred thousand dollars, to the city of Corning the sum of 9 four hundred fifty thousand dollars, and the sum of seven hundred fifty 10 thousand dollars to the towns and villages of the county of Steuben, on 11 the basis of the ratio which the full valuation of real property in each 12 town or village bears to the aggregate full valuation of real property 13 in all of the towns and villages in such area; and (b) during the period 14 beginning December first, nineteen hundred ninety-five and ending Novem- 15 ber thirtieth, two thousand seven, the county of Steuben shall annually 16 pay or cause to be paid to the city of Hornell the sum of five hundred 17 fifty thousand dollars, to the city of Corning the sum of six hundred 18 thousand dollars, and the sum of seven hundred fifty thousand dollars to 19 the towns and villages of the county of Steuben, on the basis of the 20 ratio which the full valuation of real property in each town or village 21 bears to the aggregate full valuation of real property in all of the 22 towns and villages in such area; and during the period beginning Decem- 23 ber first, two thousand seven and ending November thirtieth, two thou- 24 sand nine, the county of Steuben shall annually pay or cause to be paid 25 to the city of Hornell the sum of six hundred ten thousand dollars, to 26 the city of Corning the sum of six hundred fifty thousand dollars, and 27 the sum of seven hundred fifty thousand dollars to the towns and 28 villages of the county of Steuben, on the basis of the ratio which the 29 full valuation of real property in each town or village bears to the 30 aggregate full valuation of real property in all of the towns and 31 villages in such area; and during the period beginning December first, 32 two thousand nine and ending November thirtieth, two thousand eleven, 33 the county of Steuben shall annually pay or cause to be paid to the city 34 of Hornell the sum of seven hundred ten thousand dollars, to the city of 35 Corning the sum of seven hundred ten thousand dollars, and the sum of 36 seven hundred fifty thousand dollars to the towns and villages of the 37 county of Steuben, on the basis of the ratio which the full valuation of 38 real property in each town or village bears to the aggregate full valu- 39 ation of real property in all of the towns and villages in such area; 40 and during the period beginning December first, two thousand eleven and 41 ending November thirtieth, two thousand thirteen, the county of Steuben 42 shall annually pay or cause to be paid to the city of Hornell the sum of 43 seven hundred forty thousand dollars, to the city of Corning the sum of 44 seven hundred forty thousand dollars, and the sum of seven hundred fifty 45 thousand dollars to the towns and villages of the county of Steuben, on 46 the basis of the ratio which the full valuation of real property in each 47 town or village bears to the aggregate full valuation of real property 48 in all of the towns and villages in such area; and during the period 49 beginning December first, two thousand thirteen and ending November 50 thirtieth, two thousand fifteen, the county of Steuben shall annually 51 pay or cause to be paid to the city of Hornell the sum of seven hundred 52 sixty-five thousand dollars, to the city of Corning the sum of seven 53 hundred sixty-five thousand dollars, and the sum of seven hundred fifty 54 thousand dollars to the towns and villages of the county of Steuben, on 55 the basis of the ratio which the full valuation of real property in each 56 town or village bears to the aggregate full valuation of real property 
 A. 6660 3 1 in all of the towns and villages in such area; and during the period 2 beginning December first, two thousand fifteen and ending November thir- 3 tieth, two thousand seventeen, the county of Steuben shall annually pay 4 or cause to be paid to the city of Hornell the sum of seven hundred 5 sixty-five thousand dollars, to the city of Corning the sum of seven 6 hundred sixty-five thousand dollars, and the sum of seven hundred fifty 7 thousand dollars to the towns and villages of the county of Steuben, on 8 the basis of the ratio which the full valuation of real property in each 9 town or village bears to the aggregate full valuation of real property 10 in all of the towns and villages in such area; and during the period 11 beginning December first, two thousand seventeen and ending November 12 thirtieth, two thousand twenty, the county of Steuben shall annually pay 13 or cause to be paid to the city of Hornell the sum of seven hundred 14 eighty thousand dollars, to the city of Corning the sum of seven hundred 15 eighty thousand dollars, and the sum of seven hundred fifty thousand 16 dollars to the towns and villages of the county of Steuben, on the basis 17 of the ratio which the full valuation of real property in each town or 18 village bears to the aggregate full valuation of real property in all of 19 the towns and villages in such area; and during the period beginning 20 December first, two thousand twenty and ending November thirtieth, two 21 thousand twenty-three, the county of Steuben shall annually pay or cause 22 to be paid to the city of Hornell the sum of eight hundred twenty thou- 23 sand dollars, to the city of Corning the sum of eight hundred twenty 24 thousand dollars, and the sum of seven hundred ninety thousand dollars 25 to the towns and villages of the county of Steuben, on the basis of the 26 ratio which the full valuation of real property in each town or village 27 bears to the aggregate full valuation of real property in all of the 28 towns and villages in such area; and during the period beginning Decem- 29 ber first, two thousand twenty-three and ending November thirtieth, two 30 thousand twenty-five, the county of Steuben shall annually pay or cause 31 to be paid to the city of Hornell the sum of eight hundred fifty thou- 32 sand dollars, to the city of Corning the sum of eight hundred fifty 33 thousand dollars, and the sum of eight hundred fifty thousand dollars to 34 the towns and villages of the county of Steuben, on the basis of the 35 ratio which the full valuation of real property in each town or village 36 bears to the aggregate full valuation of real property in all of the 37 towns and villages in such area; and during the period beginning Decem- 38 ber first, two thousand twenty-five and ending November thirtieth, two 39 thousand twenty-seven, the county of Steuben shall annually pay or cause 40 to be paid to the city of Hornell the sum of nine hundred thousand 41 dollars, to the city of Corning the sum of nine hundred thousand 42 dollars, and the sum of nine hundred thousand dollars to the towns and 43 villages of the county of Steuben, on the basis of the ratio which the 44 full valuation of real property in each town or village bears to the 45 aggregate full valuation of real property in all of the towns and 46 villages in such area. 47 § 3. This act shall take effect immediately.