STATE OF NEW YORK
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6660
2025-2026 Regular Sessions
IN ASSEMBLY
March 7, 2025
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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.
