S 5731: Extends the county of Westchester's additional one percent rate of sales and compensating use tax until November 30th, 2027.

  
  STATE OF NEW YORK ________________________________________________________________________ 5731 2025-2026 Regular Sessions  IN SENATE February 28, 2025 ___________ Introduced by Sen. MAYER -- read twice and ordered printed, and when printed to be committed to the Committee on Investigations and Govern- ment Operations AN ACT to amend the tax law, in relation to revising the period of authorization for the county of Westchester's additional one percent rate of sales and compensating use tax; and 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 revising the period of authorization for the county of Westchester's additional one percent rate of sales and compensating use tax The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. Clause 42 of subparagraph (i) of the opening paragraph of 2 section 1210 of the tax law, as amended by chapter 272 of the laws of 3 2023, is amended to read as follows: 4 (42) the county of Westchester is hereby further authorized and 5 empowered to adopt and amend local laws, ordinances or resolutions 6 imposing such taxes at a rate that is one percent additional to the 7 three percent rate authorized above in this paragraph for such county 8 for the period beginning August first, two thousand nineteen and ending 9 November thirtieth, two thousand [twenty-five] twenty-seven; 10 § 2. Subdivision e of section 4 and sections 5, 7 and 16 of chapter 11 272 of the laws of 1991, amending the tax law relating to the method of 12 disposition of sales and compensating use tax revenue in Westchester 13 county and enacting the Westchester county spending limitation act, as 14 amended by chapter 272 of the laws of 2023, are amended to read as 15 follows: 16 e. "Spending limitation" means the maximum amount of county spending 17 established in county fiscal years 1992, 1993, 1994, 1995, 1996, 1997, EXPLANATION--Matter in italics (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD10282-01-5 
 S. 5731 2 1 1998, 1999, 2000, 2001, 2002, 2003, 2004, 2005, 2006, 2007, 2008, 2009, 2 2010, 2011, 2012, 2013, 2014, 2015, 2016, 2017, 2018, 2019, 2020, 2021, 3 2022, 2023, 2024 [and], 2025, 2026 and 2027. 4 § 5. Establishment of annual spending limitation. a. For county fiscal 5 years 1992, 1993, 1994, 1995, 1996, 1997, 1998, 1999, 2000, 2001, 2002, 6 2003, 2004, 2005, 2006, 2007, 2008, 2009, 2010, 2011, 2012, 2013, 2014, 7 2015, 2016, 2017, 2018, 2019, 2020, 2021, 2022, 2023, 2024 [and], 2025, 8 2026 and 2027 there shall be in effect an annual spending limitation. 9 The spending limitation shall be derived from a fixed percentage 10 reflecting the ratio of base year spending to county personal income. 11 County personal income for such calculation shall be for the period 12 January 1, 1986 through December 31, 1986. Such percentage shall be 13 applied to county personal income for the period January 1, 1989 through 14 December 31, 1989, to determine the spending limitation for county 15 fiscal year 1992; to determine the spending limitation for county fiscal 16 year 1993, such percentage shall be applied to county personal income 17 for the period January 1, 1990 through December 31, 1990; to determine 18 the spending limitation for county fiscal year 1994, such percentage 19 shall be applied to county personal income for the period January 1, 20 1991 through December 31, 1991; to determine the spending limitation for 21 county fiscal year 1995, such percentage shall be applied to county 22 personal income for the period January 1, 1992 through December 31, 23 1992; to determine the spending limitation for county fiscal year 1996, 24 such percentage shall be applied to county personal income for the peri- 25 od January 1, 1993 through December 31, 1993; to determine the spending 26 limitation for county fiscal year 1997, such percentage shall be applied 27 to county personal income for the period January 1, 1994 through Decem- 28 ber 31, 1994; to determine the spending limitation for county fiscal 29 year 1998, such percentage shall be applied to county personal income 30 for the period January 1, 1995 through December 31, 1995; to determine 31 the spending limitation for county fiscal year 1999, such percentage 32 shall be applied to county personal income for the period January 1, 33 1996 through December 31, 1996; to determine the spending limitation for 34 county fiscal year 2000, such percentage shall be applied to county 35 personal income for the period January 1, 1997 through December 31, 36 1997; to determine the spending limitation for county fiscal year 2001, 37 such percentage shall be applied to county personal income for the peri- 38 od January 1, 1998 through December 31, 1998; to determine the spending 39 limitation for county fiscal year 2002, such percentage shall be applied 40 to county personal income for the period January 1, 1999 through Decem- 41 ber 31, 1999; to determine the spending limitation for county fiscal 42 year 2003, such percentage shall be applied to county personal income 43 for the period January 1, 2000 through December 31, 2000; to determine 44 the spending limitation for county fiscal year 2004, such percentage 45 shall be applied to county personal income for the period January 1, 46 2001 through December 31, 2001; to determine the spending limitation for 47 county fiscal year 2005, such percentage shall be applied to county 48 personal income for the period January 1, 2002 through December 31, 49 2002; to determine the spending limitation for county fiscal year 2006, 50 such percentage shall be applied to county personal income for the peri- 51 od January 1, 2003 through December 31, 2003; to determine the spending 52 limitation for the county fiscal year 2007, such percentage shall be 53 applied to county personal income for the period January 1, 2004 through 54 December 31, 2004; to determine the spending limitation for the county 55 fiscal year 2008, such percentage shall be applied to county personal 56 income for the period January 1, 2005 through December 31, 2005; to 
 S. 5731 3 1 determine the spending limitation for the county fiscal year 2009, such 2 percentage shall be applied to county personal income for the period 3 January 1, 2006 through December 31, 2006; to determine the spending 4 limitation for the county fiscal year 2010, such percentage shall be 5 applied to county personal income for the period January 1, 2007 through 6 December 31, 2007; to determine the spending limitation for the county 7 fiscal year 2011, such percentage shall be applied to county personal 8 income for the period January 1, 2008 through December 31, 2008; to 9 determine the spending limitation for the county fiscal year 2012, such 10 percentage shall be applied to county personal income for the period 11 January 1, 2009 through December 31, 2009; to determine the spending 12 limitation for the county fiscal year 2013, such percentage shall be 13 applied to county personal income for the period January 1, 2010 through 14 December 31, 2010; to determine the spending limitation for the county 15 fiscal year 2014, such percentage shall be applied to county personal 16 income for the period January 1, 2011 through December 31, 2011; to 17 determine the spending limitation for the county fiscal year 2015, such 18 percentage shall be applied to county personal income for the period 19 January 1, 2012 through December 31, 2012; to determine the spending 20 limitation for county fiscal year 2016, such percentage shall be applied 21 to the county personal income for the period January 1, 2013 through 22 December 31, 2013; to determine the spending limitation for the county 23 fiscal year 2017, such percentage shall be applied to county personal 24 income for the period January 1, 2014 through December 31, 2014; and to 25 determine the spending limitation for county fiscal year 2018, such 26 percentage shall be applied to the county personal income for the period 27 January 1, 2015 through December 31, 2015; to determine the spending 28 limitation for the county fiscal year 2019, such percentage shall be 29 applied to county personal income for the period January 1, 2016 through 30 December 31, 2016; and to determine the spending limitation for county 31 fiscal year 2020, such percentage shall be applied to the county 32 personal income for the period January 1, 2017 through December 31, 33 2017; and to determine the spending limitation for the county fiscal 34 year 2021, such percentage shall be applied to county personal income 35 for the period January 1, 2018 through December 31, 2018; and to deter- 36 mine the spending limitation for the county fiscal year 2022, such 37 percentage shall be applied to county personal income for the period 38 January 1, 2019 through December 31, 2019; and to determine the spending 39 limitation for the county fiscal year 2023, such percentage shall be 40 applied to county personal income for the period January 1, 2020 through 41 December 31, 2020; and to determine the spending limitation for the 42 county fiscal year 2024, such percentage shall be applied to county 43 personal income for the period January 1, 2021 through December 31, 44 2021; and to determine the spending limitation for the county fiscal 45 year 2025, such percentage shall be applied to county personal income 46 for the period January 1, 2022 through December 31, 2022; and to deter- 47 mine the spending limitation for the county fiscal year 2026, such 48 percentage shall be applied to county personal income for the period 49 January 1, 2023 through December 31, 2023; and to determine the spending 50 limitation for the county fiscal year 2027, such percentage shall be 51 applied to county personal income for the period January 1, 2024 through 52 December 31, 2024. 53 b. The spending limitation shall serve as a statutory cap on county 54 spending to be reflected in the tentative budget as well as the enacted 55 budget for county fiscal years beginning in 1992. 
 S. 5731 4 1 § 7. Mandatory tax reduction. In the event that the county spending 2 subject to the spending limitation exceeds such limitation in the adop- 3 tive county budget for county fiscal year 1992, 1993, 1994, 1995, 1996, 4 1997, 1998, 1999, 2000, 2001, 2002, 2003, 2004, 2005, 2006, 2007, 2008, 5 2009, 2010, 2011, 2012, 2013, 2014, 2015, 2016, 2017, 2018, 2019, 2020, 6 2021, 2022, 2023, 2024 [or], 2025, 2026 or 2027 then section 1262-b of 7 the tax law shall be repealed. 8 § 16. This act shall take effect immediately, provided, however, that 9 sections one through seven of this act shall be in full force and effect 10 until November 30, [2025] 2027. 11 § 3. This act shall take effect immediately; provided, however that 12 the amendments to sections 4, 5 and 7 of chapter 272 of the laws of 1991 13 made by section two of this act shall not affect the expiration of such 14 sections and shall expire and be deemed repealed therewith.