NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A5775A
SPONSOR: Friend PURPOSE:
To extend statutory authorization to Tioga County to extend an addi-
tional one percent sales and compensating use tax.
SUMMARY OF SPECIFIC PROVISIONS:
Section 1 amends Clause 17 of subparagraph (i) of the opening paragraph
of section 1210 of the tax law, as amended by section 1 of item VV of
subpart C of part XXX of chapter 58 of the laws of 2020
JUSTIFICATION:
The Tioga County Legislature has passed a resolution requesting that the
New York State Legislature introduce and pass a bill to authorize the
county to extend their existing additional 1% sales and use tax. The
county has determined that continuation of the additional 1% increase is
the preferred method of raising revenue to help offset the impact of the
real property tax burden upon residents.
2014 Tioga county property tax in relation to state mandated programs:
Medicaid 44.8%, welfare 4.3%, child welfare 4.0%, and 55.5% for other
programs. That is 108.6% of the 2014 property tax levy. Therefore, 7.9%
of local sales tax receipts are also sent to the state.
PRIOR LEGISLATIVE HISTORY:
New bill
FISCAL IMPLICATIONS:
None to the state.
EFFECTIVE DATE:
This act shall take effect immediately.
STATE OF NEW YORK
________________________________________________________________________
5775--A
2023-2024 Regular Sessions
IN ASSEMBLY
March 23, 2023
___________
Introduced by M. of A. FRIEND -- 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 Tioga 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 17 of subparagraph (i) of the opening paragraph of
2 section 1210 of the tax law, as amended by section 1 of item VV of
3 subpart C of part XXX of chapter 58 of the laws of 2020, is amended to
4 read as follows:
5 (17) the county of Tioga is hereby further authorized and empowered to
6 adopt and amend local laws, ordinances or resolutions imposing such
7 taxes at a rate which is: (i) one-half of one percent additional to the
8 three percent rate authorized above in this paragraph for such county
9 for the period beginning September first, nineteen hundred ninety-three,
10 and ending November thirtieth, two thousand three; and (ii) one percent
11 additional to the three percent rate authorized above in this paragraph
12 for such county for the period beginning December first, two thousand
13 five, and ending November thirtieth, two thousand [twenty-three] twen-
14 ty-five;
15 § 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD10316-03-3
