What's happening
This bill extends Nassau County’s authority to impose additional sales taxes and continue local government assistance programs through 2019.
Why it matters
Maintains vital local funding for towns, cities, and villages in Nassau County by extending special sales tax rates and related aid programs—preventing abrupt budget shortfalls or new tax hikes at the local level.
Ensures continued support for essential services such as waste management and environmental conservation, which are partially funded by the extended sales tax revenue and distributed via a per capita formula.
Provides short-term fiscal stability and planning certainty for Nassau County and its municipalities by locking in these revenue streams through 2019, allowing for more reliable budgeting and service delivery.
Prevents local governments within Nassau County from seeking or claiming a larger share of sales tax revenue through alternative legal means during the extension, preserving the established distribution balance.
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Who cares
Headline styles
Extend Nassau Sales Tax Authority
Plain English, a few words. Used as the page title.
Sponsors
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History
- Referred to investigations and government operations
- Returned to senate
- Died in assembly
- Referred to ways and means
- Delivered to assembly
- Passed senateVote 56–7
- Ordered to third reading cal.1568
- Referred to rules
Full text
2 pagesUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
5960
2017-2018 Regular Sessions
IN SENATE
May 8, 2017
Introduced by COMMITTEE ON RULES -- read twice and ordered printed, and when printed to be committed to the Committee on Rules
AN ACT to amend the tax law, in relation to extending the authority of the county of Nassau to impose additional sales and compensating use taxes, and extending local government assistance programs in Nassau county
The People of the State of New York, represented in Senate and Assembly, do enact as follows:
Section 1. Clause 2 of subparagraph (i) of the opening paragraph of section 1210 of the tax law, as amended by section 1 of subpart D of part C of chapter 20 of the laws of 2015, is amended to read as follows:
(2) the county of Nassau is hereby further authorized and empowered to adopt and amend local laws, ordinances or resolutions imposing such taxes at a rate which is three-quarters percent additional to the three percent rate authorized above in this paragraph for such county for the period beginning January first, nineteen hundred eighty-six and ending November thirtieth, two thousand [seventeen] nineteen, subject to the limitation set forth in section twelve hundred sixty-two-e of this article, and also at a rate which is one-half percent additional to the three percent rate authorized above in this paragraph, and which is also additional to the three-quarters percent rate also authorized above in this clause for such county, for the period beginning September first, nineteen hundred ninety-one and ending November thirtieth, two thousand [seventeen] nineteen;
§ 2. Section 1262-e of the tax law, as amended by section 2 of subpart D of part C of chapter 20 of the laws of 2015, is amended to read as follows:
§ 1262-e. Establishment of local government assistance programs in Nassau county. 1. Towns and cities. Notwithstanding any other provision of law to the contrary, for the calendar year beginning on January first, nineteen hundred ninety-eight and continuing through the calendar
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD11559-01-7
S. 5960 2
year beginning on January first, two thousand [seventeen] nineteen, the county of Nassau shall enact and establish a local government assistance program for the towns and cities within such county to assist such towns and cities to minimize real property taxes; defray the cost and expense of the treatment, collection, management, disposal, and transportation of municipal solid waste, and to comply with the provisions of chapter two hundred ninety-nine of the laws of nineteen hundred eighty-three; and defray the cost of maintaining conservation and environmental control programs. Such special assistance program for the towns and cities within such county and the funding for such program shall equal one-third of the revenues received by such county from the imposition of the three-quarters percent sales and use tax during calendar years two thousand one, two thousand two, two thousand three, two thousand four, two thousand five, two thousand six, two thousand seven, two thousand eight, two thousand nine, two thousand ten, two thousand eleven, two thousand twelve, two thousand thirteen, two thousand fourteen, two thousand fifteen, two thousand sixteen, [and] two thousand seventeen, two thousand eighteen and two thousand nineteen additional to the regular three percent rate authorized for such county in section twelve hundred ten of this article. The monies for such special local assistance shall be paid and distributed to the towns and cities on a per capita basis using the population figures in the latest decennial federal census. Provided further, that notwithstanding any other law to the contrary, the establishment of such special assistance program shall preclude any city or town within such county from preempting or claiming under any other section of this chapter the revenues derived from the additional tax authorized by section twelve hundred ten of this article. Provided further, that any such town or towns may, by resolution of the town board, apportion all or a part of monies received in such special assistance program to an improvement district or special district account within such town or towns in order to accomplish the purposes of this special assistance program.
2. Villages. Notwithstanding any other provision of law to the contrary, for the calendar year beginning on January first, nineteen hundred ninety-eight and continuing through the calendar year beginning on January first, two thousand [seventeen] nineteen, the county of Nassau, by local law, is hereby empowered to enact and establish a local government assistance program for the villages within such county to assist such villages to minimize real property taxes; defray the cost and expense of the treatment, collection, management, disposal, and transportation of municipal solid waste; and defray the cost of maintaining conservation and environmental control programs. The funding of such local assistance program for the villages within such county may be provided by Nassau county during any calendar year in which such village local assistance program is in effect and shall not exceed one-sixth of the revenues received from the imposition of the three-quarters percent sales and use tax that are remaining after the towns and cities have received their funding pursuant to the provisions of subdivision one of this section. The funding for such village local assistance program shall be paid and distributed to the villages on a per capita basis using the population figures in the latest decennial federal census. Provided further, that the establishment of such village local assistance program shall preclude any village within such county from preempting or claiming under any other section of this chapter the revenues derived from the additional tax authorized by section twelve hundred ten of this article.
§ 3. This act shall take effect immediately.
Reflowed for reading: line numbers and page breaks removed. Cite the official text.
Sponsor's memo
Title of bill
An act to amend the tax law, in relation to extending the authority of the county of Nassau to impose additional sales and compensating use taxes, and extending local government assistance programs in Nassau county
Description
This bill amends section 1210 the Tax Law to extend until November 30, 2019 the authorization for Nassau County to impose sales and compensating use taxes at the current levels and amends section 1262-e of the Tax Law to extend through 2019, the authorization for Nassau County to use sales tax revenues to assist towns, cities and villages.
Summary of provisions
Section 1 of the bill amends clause 2 of subparagraph (i) of the opening paragraph of section 1210 of the tax law to extend until November 30, 2019 the authorization for Nassau County to impose sales and compensating use taxes at the current levels.
Section 2 of the bill amends section 1262-e of the tax law to extend the authorization for Nassau County to establish local government assistance programs through 2019.
Effective Date. The bill would become effective immediately.
Reasons for support
The authorization for Nassau County to impose sales and compensating use taxes at the current levels presently expires on November 30, 2015. Although Nassau County has significantly improved its financial management in recent years, it continues to face serious financial challenges. The County is continuing to address its financial difficulties on many fronts: cost-cutting, streamlining government agencies, restructuring debt and other measures of fiscal discipline. At this point, however, loss of monies flowing from the currently authorized level of sales and compensating use taxes, would have severe consequences for the County's financial status. By extending the authorization until November 30, 2019, this bill would assure that the County will be able to count on the same level of taxation in its attempts to regain financial health while continuing to supply acceptable levels of services to its citizens.
Section 1262-e of the Tax Law requires the County Legislature to fund a local assistance program for its town and cities with one-third of the revenues received by the County from the 1/4% sales and compensating use tax additional to the regular 3% rate authorized by Tax Law § 1210.
Section 1262e also authorizes the County to enact local legislation establishing such a program for its villages, funded from not in excess of 1/6th of the revenues received from the imposition of the 1/4% sales and compensating use tax remaining after the towns and cities have received their assistance. Towns, cities and villages receiving such funding are precluded from claiming any further funds from sales tax revenues. These jurisdictions depend on the local government assistance program to, among other things, help defray the costs of solid waste collection and disposal, maintain conservation and environmental control programs and minimize real property taxes.
Fiscal implications
None to the State. The continuation of the current sales and compensating use tax, which is authorized by this bill, generates essential revenue for the County. Failure to do so could lead to a loss of jobs, and threaten basic health and safety services that the County provides to Nassau residents.
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