Enacts legislation to extend certain provisions of the tax law and other laws relating thereto; relates to extending for two years the authorization of additional sales and use tax for the county of Albany from November 30, 2017 until November 30, 2019 (Subpart A); relates to extending the expiration of the provisions authorizing the county of Allegany to impose an additional one and one-half percent sales and compensating use taxes (Subpart B); relates to extending the authorization of the county of Broome to impose an additional one percent of sales and compensating use taxes (Subpart C); relates to extending the expiration of provisions authorizing the county of Cattaraugus to impose an additional one percent of sales and compensating use tax (Subpart D); relates to extending the authorization of the county of Cayuga to impose an additional one percent of sales and compensating use taxes (Subpart E); authorizes Chautaugua county to impose and additional one percent rate of sales and compensating use taxes (Subpart F); relates to extending the authorization of the county of Chemung to impose an additional one percent of sales and compensating use taxes (Subpart G); relates to extending the authority of Chenango county to impose additional taxes (Subpart H); extends Clinton county's authorization to impose an additional 1% rate of sales and compensating use tax through November 30, 2019 (Subpart I); relates to extending the sales and compensating use tax in Columbia county (Subpart J); extends the authorization for imposition of additional sales tax in the county of Cortland (Subpart K); extends the authorization of the county of Delaware to impose an additional one percent of sales tax and compensating use taxes (Subpart L); relates to sales and compensating use tax in Dutchess county (Subpart M); relates to the imposition of additional rates of sales and compensating use taxes by Erie county (Subpart N); extends the authorization granted to the county of Essex to impose an additional one percent of sales and compensating use taxes (Subpart O); extends the expiration of the authority granted to the county of Franklin to impose an additional one percent of sales and compensating use taxes (Subpart P); relates to the imposition of additional sales and compensating use tax in Fulton county (Subpart Q); extends the expiration of the authorization of a one percent increase in Genesee county an additional two years (Subpart R); extends the expiration of the authorization for a one percent increase in compensating use tax in Greene county for an additional two years (Subpart S); extends the expiration of the authorization for a one percent increase in compensating use tax in Hamilton county for an additional two years (Subpart T); extends the expiration of the authorization for a certain increases in compensating use tax in Herkimer county for an additional two years (Subpart U); relates to extending the authority of the county of Jefferson to impose additional sales tax (Subpart V); relates to authorizing the county of Lewis to impose an additional one percent of sales and compensating use taxes (Subpart W); relates to authorizing the county of Livingston to impose an additional one percent sales tax (Subpart X); extends to November 30, 2019, the authorization granted to the county of Madison to impose an additional one percent of sales and compensating use taxes (Subpart Y); relates to extending the authority of the county of Monroe to impose an additional one percent of sales and compensating use taxes (Subpart Z); relates to the imposition of sales and compensating use taxes in Montgomery county (Subpart AA); relates to authorizing Nassau county to impose additional rates of sales and compensating use taxes; extends local government assistance (Subpart BB); relates to continuing to authorize Niagara county to impose an additional rate of sales and compensating use taxes (Subpart CC); relates to authorizing Oneida county to impose additional rates of sales and compensating use taxes and provides for allocation and distribution of a portion of net collections from such additional rates (Subpart DD); relates to authorizing Onondaga county to impose additional rates of sales and compensating use taxes (Subpart EE); relates to authorizing Ontario county to impose additional rates of sales and compensating use taxes (Subpart FF); relates to authorizing Orange county to impose additional rates of sales and compensating use taxes (Subpart GG); extends the period during which the county of Orleans is authorized to impose additional rates of sales and compensating use taxes (Subpart HH); relates to authorizing Oswego county to impose additional rates of sales and compensating use taxes (Subpart II); relates to authorizing Otsego county to impose additional rates of sales tax (Subpart JJ); relates to the imposition of sales and compensating use taxes in the county of Putnam (Subpart KK); extends the authorization of the county of Rensselaer to impose an additional one percent of sales and compensating use taxes (Subpart LL); relates to authorizing the county of Rockland to impose an additional rate of sales and compensating use taxes (Subpart MM); relates to extending the authority of St. Lawrence county to impose sales tax (Subpart NN); relates to the imposition of sales and compensating use tax in Schenectady county (Subpart OO); extends the authorization for imposition of additional sales tax in the county of Schoharie (Subpart PP); extends the authorization of the county of Schuyler to impose an additional one percent of sales and compensating use taxes (Subpart QQ); relates to extending the expiration of the authorization to the county of Seneca to impose an additional one percent sales and compensating use tax (Subpart RR); relates to extending the authorization of the county of Steuben to impose an additional one percent of sales and compensating use taxes (Subpart SS); relates to extending the authority of the county of Suffolk to impose an additional one percent of sales and compensating use tax (Subpart TT); relates to extending the authorization to impose certain taxes in the county of Sullivan (Subpart UU); relates to extending the authorization of the county of Tioga to impose an additional one percent of sales and compensating use taxes (Subpart VV); relates to extending the authorization of the county of Tompkins to impose an additional one percent of sales and compensating use taxes (Subpart WW); extends the authority of the county of Ulster to impose an additional 1 percent sales and compensating use tax (Subpart XX); relates to extending the additional one percent sales tax for Wayne county (Subpart YY); relates to extending the expiration of the authorization to the county of Wyoming to impose an additional one percent sales and compensating use tax (Subpart ZZ); relates to extending the authorization of the county of Yates to impose an additional one percent of sales and compensating use taxes (Subpart AAA); relates to extending the authorization of the city of Oswego to impose an additional tax rate of sales and compensating use taxes (Subpart BBB); relates to extending the authorization of the city of Yonkers to impose an additional tax rate of sales and compensating use taxes (Subpart CCC); relates to extending the authorization of the city of New Rochelle to impose an additional tax rate of sales and compensating use taxes (Subpart DDD)(Part A); extends the authority of the county of Nassau to impose hotel and motel taxes (Subpart A); extends the expiration of the hotel and motel tax in the county of Chautauqua (Subpart B); extends, until December 1, 2019, the expiration of the authority granted to the county of Suffolk to impose hotel and motel taxes (Subpart C)(Part B); extends the authorization of the county of Schoharie to impose a county recording tax on obligation secured by a mortgage on real property until 2019 (Subpart A); relates to authorizing the county of Hamilton to impose a county recording tax on obligations secured by mortgages on real property (Subpart B); relates to the mortgage recording tax in the county of Fulton, to extend the effectiveness of such chapter (Subpart C); extends the expiration of the mortgage recording tax imposed by the city of Yonkers (Subpart D); extends provisions authorizing the county of Cortland to impose an additional mortgage recording tax until November 30, 2019 (Subpart E); extends the period during which the county of Genesee is authorized to impose a county recording tax on certain mortgage obligations until November 1, 2019 (Subpart F); relates to the mortgage recording tax in the county of Yates; extends such provisions until 2019 (Subpart G); and relates to the mortgage recording tax in the county of Steuben; extends the effectiveness thereof (Subpart H) (Part C); extends the effectiveness of the imposition of an additional real estate transfer tax within the county of Columbia (Part D); extends the expiration of various sales and property tax exemptions related to construction and housing (Part E); extends the imposition of certain taxes in the city of New York (Part F); and relates to the reorganization of the New York city school construction authority, board of education and community boards and to the New York city board of education, chancellor, community councils, and community superintendents, in relation to the effectiveness thereof (Part G).
NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A7935
SPONSOR: Heastie TITLE OF BILL: An act to amend the tax law, in relation to the impo-
sition of sales and compensating use taxes by the county of Albany
(Subpart A); to amend the tax law, in relation to extending the expira-
tion of the provisions authorizing the county of Allegany to impose an
additional one and one-half percent sales and compensating use taxes
(Subpart B); to amend the tax law, in relation to extending the authori-
zation of the county of Broome to impose an additional one percent of
sales and compensating use taxes (Subpart C); to amend the tax law, in
relation to extending the expiration of provisions authorizing the coun-
ty of Cattaraugus to impose an additional one percent of sales and
compensating use tax (Subpart D); to amend the tax law, in relation to
extending the authorization of the county of Cayuga to impose an addi-
tional one percent of sales and compensating use taxes (Subpart E); to
amend the tax law, in relation to authorizing Chautauqua county to
impose an additional one percent rate of sales and compensating use
taxes (Subpart F); to amend the tax law, in relation to extending the
authorization of the county of Chemung to impose an additional one
percent of sales and compensating use taxes (Subpart G); to amend the
tax law, in relation to extending the authority of Chenango county to
impose additional taxes (Subpart H); to amend the tax law, in relation
to extending the expiration of the authorization granted to the county
of Clinton to impose an additional rate of sales and compensating use
tax (Subpart I); to amend the tax law, in relation to sales and compen-
sating use tax in Columbia county (Subpart J); to amend the tax law, in
relation to extending the authorization for imposition of additional
sales tax in the county of Cortland (Subpart K); to amend the tax law,
in relation to extending the authorization of the county of Delaware to
impose an additional one percent of sales and compensating use taxes
(Subpart L); to amend the tax law, in relation to sales and compensating
use tax in Dutchess county (Subpart M); to amend the tax law, in
relation to the imposition of additional rates of sales and compensating
use taxes by Erie county (Subpart N); to amend the tax law, in relation
to extending the authorization granted to the county of Essex to impose
an additional one percent of sales and compensating use taxes (Subpart
O); to amend the tax law, in relation to extending the expiration of the
authority granted to the county of Franklin to impose an additional one
percent of sales and compensating use taxes (Subpart P); to amend the
tax law, in relation to the imposition of additional sales and compen-
sating use tax in Fulton county (Subpart Q); to amend the tax law, in
relation to extending the expiration of the authorization to the county
of Genesee to impose an additional one percent of sales and compensating
use taxes (Subpart R); to amend the tax law, in relation to extending
the authorization for imposition of additional sales and compensating
use taxes in Greene county (Subpart S); to amend the tax law, in
relation to extending the authorization of the county of Hamilton to
impose an additional one percent of sales and compensating use taxes
(Subpart T); to amend the tax law, in relation to extending the period
during which the county of Herkimer is authorized to impose additional
sales and compensating use taxes (Subpart U); to amend the tax law, in
relation to authorizing the county of Jefferson to impose additional
sales tax (Subpart V); to amend the tax law, in relation to authorizing
the county of Lewis to impose an additional one percent of sales and
compensating use taxes (Subpart W); to amend the tax law, in relation to
authorizing the county of Livingston to impose an additional one percent
sales tax (Subpart X); to amend the tax law, in relation to extending
the authorization of the county of Madison to impose an additional rate
of sales and compensating use taxes (Subpart Y); to amend the tax law,
in relation to the imposition of sales and compensating use taxes by the
county of Monroe (Subpart Z); to amend the tax law, in relation to the
imposition of sales and compensating use taxes in Montgomery county
(Subpart AA); to amend the tax law, in relation to extending the author-
ity of the county of Nassau to impose additional sales and compensating
use taxes, and extending local government assistance programs in Nassau
county (Subpart BB); to amend the tax law, in relation to continuing to
authorize Niagara county to impose an additional rate of sales and
compensating use taxes (Subpart CC); to amend the tax law, in relation
to authorizing Oneida county to impose additional rates of sales and
compensating use taxes and providing for allocation and distribution of
a portion of net collections from such additional rates (Subpart DD); to
amend the tax law, in relation to extending the authorization of the
county of Onondaga to impose an additional rate of sales and compensat-
ing use taxes (Subpart EE); to amend the tax law, in relation to extend-
ing the authorization for Ontario county to impose additional rates of
sales and compensating use taxes (Subpart FF); to amend the tax law, in
relation to extending the authority of the county of Orange to impose an
additional rate of sales and compensating use taxes (Subpart GG); to
amend the tax law, in relation to extending the period during which the
county of Orleans is authorized to impose additional rates of sales and
compensating use taxes (Subpart HH); to amend the tax law, in relation
to extending authorization for an additional one percent sales and
compensating use tax in the county of Oswego (Subpart II); to amend the
tax law, in relation to extending the authorization for imposition of
additional sales tax in the county of Otsego (Subpart JJ); to amend the
tax law, in relation to the imposition of sales and compensating use
taxes in the county of Putnam (Subpart KK); to amend the tax law, in
relation to extending the authorization of the county of Rensselaer to
impose an additional one percent of sales and compensating use taxes
(Subpart LL); to amend the tax law, in relation to authorizing the coun-
ty of Rockland to impose an additional rate of sales and compensating
use taxes (Subpart MM); to amend the tax law, in relation to extending
the authority of St. Lawrence county to impose sales tax (Subpart NN);
to amend the tax law, in relation to the imposition of sales and compen-
sating use tax in Schenectady county (Subpart OO); to amend the tax law,
in relation to extending the authorization for imposition of additional
sales tax in the county of Schoharie (Subpart PP); to amend the tax law,
in relation to extending the authorization of the county of Schuyler to
impose an additional one percent of sales and compensating use taxes
(Subpart QQ); to amend the tax law, in relation to extending the expira-
tion of the authorization to the county of Seneca to impose an addi-
tional one percent sales and compensating use tax (Subpart RR); 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 (Subpart SS); to amend the tax law, in relation to extending
the authority of the county of Suffolk to impose an additional one
percent of sales and compensating use tax (Subpart TT); to amend the tax
law, in relation to extending authorization to impose certain taxes in
the county of Sullivan (Subpart UU); to amend the tax law, in relation
to extending the authorization of the county of Tioga to impose an addi-
tional one percent of sales and compensating use taxes (Subpart VV); to
amend the tax law, in relation to extending the authorization of the
county of Tompkins to impose an additional one percent of sales and
compensating use taxes (Subpart WW); to amend the tax law and chapter
200 of the laws of 2002 amending the tax law relating to certain tax
rates imposed by the county of Ulster, in relation to extending the
authority of the county of Ulster to impose an additional 1 percent
sales and compensating use tax (Subpart XX); to amend the tax law, in
relation to extending the additional one percent sales tax for Wayne
county (Subpart YY); to amend the tax law, in relation to extending the
expiration of the authorization to the county of Wyoming to impose an
additional one percent sales and compensating use tax (Subpart ZZ); to
amend the tax law, in relation to extending the authorization of the
county of Yates to impose an additional one percent of sales and compen-
sating use taxes (Subpart AAA); to amend the tax law, in relation to
extending the authorization of the city of Oswego to impose an addi-
tional tax rate of sales and compensation use taxes (Subpart BBB); to
amend the tax law, in relation to authorizing the city of Yonkers to
impose additional sales tax; and to amend chapter 67 of the laws of
2015, amending the tax law relating to authorizing the city of Yonkers
to impose additional sales tax, in relation to extending provisions
relating thereto (Subpart CCC); and and to amend the tax law, in
relation to extending the authorization of the city of New Rochelle to
impose an additional sales and compensating use tax (Subpart DDD)(Part
A); to amend the tax law, in relation to extending the authority of the
county of Nassau to impose hotel and motel taxes in Nassau county
(Subpart A); to amend chapter 405 of the laws of 2007, amending the tax
law relating to increasing hotel/motel taxes in Chautauqua county, in
relation to extending the expiration of such provisions (Subpart B); and
to amend the tax law, in relation to extending the expiration of the
authority granted to the county of Suffolk to impose hotel and motel
taxes (Subpart C) (Part B); to amend chapter 333 of the laws of 2006
amending the tax law relating to authorizing the county of Schoharie to
impose a county recording tax on obligation secured by a mortgage on
real property, in relation to extending the effectiveness thereof
(Subpart A); to amend chapter 326 of the laws of 2006, amending the tax
law relating to authorizing the county of Hamilton to impose a county
recording tax on obligations secured by mortgages on real property, in
relation to extending the expiration thereof (Subpart B); to amend chap-
ter 489 of the laws of 2004, amending the tax law relating to the mort-
gage recording tax in the county of Fulton, in relation to the effec-
tiveness of such chapter (Subpart C); to amend the tax law, in relation
to extending the expiration of the mortgage recording tax imposed by the
city of Yonkers (Subpart D); to amend chapter 443 of the laws of 2007
amending the tax law relating to authorizing the county of Cortland to
impose an additional mortgage recording tax, in relation to extending
the effectiveness of such provisions (Subpart E); to amend chapter 579
of the laws of 2004, amending the tax law relating to authorizing the
county of Genesee to impose a county recording tax on certain mortgage
obligation, in relation to extending the provisions of such chapter
(Subpart F); to amend chapter 366 of the laws of 2005 amending the tax
law relating to the mortgage recording tax in the county of Yates, in
relation to extending the provisions of such chapter (Subpart G); and to
amend chapter 365 of the laws of 2005, amending the tax law relating to
the mortgage recording tax in the county of Steuben, in relation to
extending the provisions of such chapter (Subpart H)(Part C); to amend
chapter 556 of the laws of 2007 amending the tax law relating to the
imposition of an additional real estate transfer tax within the county
of Columbia, in relation to the effectiveness thereof (Part D); to amend
the tax law and part C of chapter 2 of the laws of 2005 amending the tax
law relating to exemptions from sales and use taxes, in relation to
extending certain provisions thereof; to amend the general city law and
the administrative code of the city of New York, in relation to extend-
ing certain provisions relating to relocation and employment assistance
credits; to amend the general city law and the administrative code of
the city of New York, in relation to extending certain provisions relat-
ing to specially eligible premises and special rebates; to amend the
administrative code of the city of New York, in relation to extending
certain provisions relating to exemptions and deductions from base rent;
to amend the real property tax law, in relation to extending certain
provisions relating to eligibility periods and requirements; to amend
the real property tax law, in relation to extending certain provisions
relating to eligibility periods and requirements, benefit periods and
applications for abatements; to amend the administrative code of the
city of New York, in relation to extending certain provisions relating
to a special reduction in determining the taxable base rent; and to
amend the real property tax law and the administrative code of the city
of New York, in relation to extending certain provisions relating to
applications for abatement of tax payments (Part E); to amend the tax
law, the administrative code of the city of New York, chapter 877 of the
laws of 1975, chapter 884 of the laws of 1975 and chapter 882 of the
laws of 1977, relating to the imposition of certain taxes in the city of
New York, in relation to postponing the expiration of certain tax rates
and taxes in the city of New York (Part F); and to amend chapter 91 of
the laws of 2002 amending the education law and other laws relating to
the reorganization of the New York city school construction authority,
board of education and community boards, in relation to the effective-
ness thereof; and to amend chapter 345 of the laws of 2009, amending the
education law and other laws relating to the New York city board of
education, chancellor, community councils, and community superinten-
dents, in relation to the effectiveness thereof (Part G)
SUMMARY:
Extends for two years the additional sales tax component for counties
and cities; extends for two years various local occupancy, mortgage
recording, and real estate transfer taxes; extends for two years busi-
ness tax incentives for New York City and areas in Lower Manhattan;
extends for two years New York City's personal income, business and
various sales tax rates; and extends for two years New York City's
mayoral control provisions.
JUSTIFICATION:
The bill provides for fiscal and policy continuity across local govern-
ments and ensures that no disruptions will occur that could jeopardize
local finances. The extension of sales and other local tax provisions
will ensure needed revenue for local governments that will allow the
provision of vital services while at the same time providing fiscal
certainty and balanced budgets. The bill extends vital business tax
incentives for New York City as well as tax rates that ensure the city
of New York's fiscal health. This bill would also extend mayoral control
of public schools in New York City, through the 2018-19 school year to
ensure stability for the New York City School District (NYCSD) by
providing continuity and predictability for the largest school district
in New York State. The NYCSD is responsible for educating more than one
third of the state's public school children.
FISCAL IMPACT:
This bill will reduce revenues for the state by approximately $7 million
on an annual basis. The bill will preserve approximately $1.9 billion of
revenue per year for counties and cities across the state. It will also
preserve approximately $7.9 billion in revenues for New York City on a
full fiscal-year basis, while it will also allow for a total of approxi-
mately $147 million in business tax incentives for New York City.
EFFECTIVE DATE:
This bill would take effect immediately.
