S 6046: 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 ________________________________________________________________________ 6046 2025-2026 Regular Sessions  IN SENATE March 5, 2025 ___________ Introduced by Sen. O'MARA -- read twice and ordered printed, and when printed to be committed to the Committee on Energy and Telecommuni- cations 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 EXPLANATION--Matter in italics (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD07283-02-5 
 S. 6046 2 1 full valuation of real property in each town or village bears to the 2 aggregate full valuation of real property in all of the towns and 3 villages in such area. Of the net collections received by the county of 4 Steuben as a result of the imposition of said additional one percent 5 rate of tax authorized by section twelve hundred ten of this article 6 during the period beginning December first, nineteen hundred ninety-four 7 and ending November thirtieth, nineteen hundred ninety-five, the county 8 of Steuben shall pay or cause to be paid to the city of Hornell the sum 9 of three hundred thousand dollars, to the city of Corning the sum of 10 four hundred fifty thousand dollars, and the sum of seven hundred fifty 11 thousand dollars to the towns and villages of the county of Steuben, on 12 the basis of the ratio which the full valuation of real property in each 13 town or village bears to the aggregate full valuation of real property 14 in all of the towns and villages in such area; and (b) during the period 15 beginning December first, nineteen hundred ninety-five and ending Novem- 16 ber thirtieth, two thousand seven, the county of Steuben shall annually 17 pay or cause to be paid to the city of Hornell the sum of five hundred 18 fifty thousand dollars, to the city of Corning the sum of six hundred 19 thousand dollars, and the sum of seven hundred fifty thousand dollars to 20 the towns and villages of the county of Steuben, on the basis of the 21 ratio which the full valuation of real property in each town or village 22 bears to the aggregate full valuation of real property in all of the 23 towns and villages in such area; and during the period beginning Decem- 24 ber first, two thousand seven and ending November thirtieth, two thou- 25 sand nine, the county of Steuben shall annually pay or cause to be paid 26 to the city of Hornell the sum of six hundred ten thousand dollars, to 27 the city of Corning the sum of six hundred fifty thousand dollars, and 28 the sum of seven hundred fifty thousand dollars to the towns and 29 villages of the county of Steuben, on the basis of the ratio which the 30 full valuation of real property in each town or village bears to the 31 aggregate full valuation of real property in all of the towns and 32 villages in such area; and during the period beginning December first, 33 two thousand nine and ending November thirtieth, two thousand eleven, 34 the county of Steuben shall annually pay or cause to be paid to the city 35 of Hornell the sum of seven hundred ten thousand dollars, to the city of 36 Corning the sum of seven hundred ten thousand dollars, and the sum of 37 seven hundred fifty thousand dollars to the towns and villages of the 38 county of Steuben, on the basis of the ratio which the full valuation of 39 real property in each town or village bears to the aggregate full valu- 40 ation of real property in all of the towns and villages in such area; 41 and during the period beginning December first, two thousand eleven and 42 ending November thirtieth, two thousand thirteen, the county of Steuben 43 shall annually pay or cause to be paid to the city of Hornell the sum of 44 seven hundred forty thousand dollars, to the city of Corning the sum of 45 seven hundred forty thousand dollars, and the sum of seven hundred fifty 46 thousand dollars to the towns and villages of the county of Steuben, on 47 the basis of the ratio which the full valuation of real property in each 48 town or village bears to the aggregate full valuation of real property 49 in all of the towns and villages in such area; and during the period 50 beginning December first, two thousand thirteen and ending November 51 thirtieth, two thousand fifteen, the county of Steuben shall annually 52 pay or cause to be paid to the city of Hornell the sum of seven hundred 53 sixty-five thousand dollars, to the city of Corning the sum of seven 54 hundred sixty-five thousand dollars, and the sum of seven hundred fifty 55 thousand dollars to the towns and villages of the county of Steuben, on 56 the basis of the ratio which the full valuation of real property in each 
 S. 6046 3 1 town or village bears to the aggregate full valuation of real property 2 in all of the towns and villages in such area; and during the period 3 beginning December first, two thousand fifteen and ending November thir- 4 tieth, two thousand seventeen, the county of Steuben shall annually pay 5 or cause to be paid to the city of Hornell the sum of seven hundred 6 sixty-five thousand dollars, to the city of Corning the sum of seven 7 hundred sixty-five thousand dollars, and the sum of seven hundred fifty 8 thousand dollars to the towns and villages of the county of Steuben, on 9 the basis of the ratio which the full valuation of real property in each 10 town or village bears to the aggregate full valuation of real property 11 in all of the towns and villages in such area; and during the period 12 beginning December first, two thousand seventeen and ending November 13 thirtieth, two thousand twenty, the county of Steuben shall annually pay 14 or cause to be paid to the city of Hornell the sum of seven hundred 15 eighty thousand dollars, to the city of Corning the sum of seven hundred 16 eighty thousand dollars, and the sum of seven hundred fifty thousand 17 dollars to the towns and villages of the county of Steuben, on the basis 18 of the ratio which the full valuation of real property in each town or 19 village bears to the aggregate full valuation of real property in all of 20 the towns and villages in such area; and during the period beginning 21 December first, two thousand twenty and ending November thirtieth, two 22 thousand twenty-three, the county of Steuben shall annually pay or cause 23 to be paid to the city of Hornell the sum of eight hundred twenty thou- 24 sand dollars, to the city of Corning the sum of eight hundred twenty 25 thousand dollars, and the sum of seven hundred ninety thousand dollars 26 to the towns and villages of the county of Steuben, on the basis of the 27 ratio which the full valuation of real property in each town or village 28 bears to the aggregate full valuation of real property in all of the 29 towns and villages in such area; and during the period beginning Decem- 30 ber first, two thousand twenty-three and ending November thirtieth, two 31 thousand twenty-five, the county of Steuben shall annually pay or cause 32 to be paid to the city of Hornell the sum of eight hundred fifty thou- 33 sand dollars, to the city of Corning the sum of eight hundred fifty 34 thousand dollars, and the sum of eight hundred fifty thousand dollars to 35 the towns and villages of the county of Steuben, on the basis of the 36 ratio which the full valuation of real property in each town or village 37 bears to the aggregate full valuation of real property in all of the 38 towns and villages in such area; and during the period beginning Decem- 39 ber first, two thousand twenty-five and ending November thirtieth, two 40 thousand twenty-seven, the county of Steuben shall annually pay or cause 41 to be paid to the city of Hornell the sum of nine hundred thousand 42 dollars, to the city of Corning the sum of nine hundred thousand 43 dollars, and the sum of nine hundred thousand dollars to the towns and 44 villages of the county of Steuben, on the basis of the ratio which the 45 full valuation of real property in each town or village bears to the 46 aggregate full valuation of real property in all of the towns and 47 villages in such area. 48 § 3. This act shall take effect immediately.