Relates to Warren county no longer providing community colleges funding with excess funds from the collection of mortgage recording taxes as such money is allocated to the CDTA; extends the effectiveness of provisions relating to an additional Warren county mortgage recording tax to December 1, 2027.
NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A3980
SPONSOR: Simpson TITLE OF BILL:
An act to amend the tax law, in relation to expenditures for Warren
county community colleges; and to amend chapter 368 of the laws of 2008,
amending the tax law relating to authorizing the county of Warren to
impose an additional mortgage recording tax, in relation to extending
the effectiveness thereof
PURPOSE OR GENERAL IDEA OF BILL::
To extend Warren County's mortgage tax and correct a conflict in exist-
ing law about where the money can be dedicated
SUMMARY OF PROVISIONS::
Section 1 - Amends subdivision 1 of section 261 of the tax law to remove
Warren County from paragraph (g).
Section 2 - Amends subdivision 1 of section 261 of the tax law to remove
Warren County from paragraph (g).
Section 3 - Extends Warren County's mortgage recording tax through Dec.
1, 2027
Section 4 - Provides effective date
JUSTIFICATION::
Recently, Warren County joined the Capital District Transportation
Authority, and state law requires that a county's mortgage recording tax
be dedicated to paying for this service.
However, preexisting state law also required Warren County's tax be
applied to the support of its community college, SUNY Adirondack. For
years, Warren County has supplemented its support of the college from
the general fund.
This bill would rectify the conflict within state tax law and extend
Warren County's mortgage recording tax for an additional two years.
PRIOR LEGISLATIVE HISTORY::
New bill
FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS::
none
EFFECTIVE DATE::
This act shall take effect immediately; provided that the amendments to
paragraph (g) of subdivision 1 of section 261 of the tax law made by
section one of this act shall be subject to the expiration and reversion
of such paragraph pursuant to section 3 of chapter 327 of the laws of
2006, as amended, when upon such date the provisions of section two of
this act shall take effect.
STATE OF NEW YORK
________________________________________________________________________
3980
2025-2026 Regular Sessions
IN ASSEMBLY
January 30, 2025
___________
Introduced by M. of A. SIMPSON -- read once and referred to the Commit-
tee on Ways and Means
AN ACT to amend the tax law, in relation to expenditures for Warren
county community colleges; and to amend chapter 368 of the laws of
2008, amending the tax law relating to authorizing the county of
Warren to impose an additional mortgage recording tax, in relation to
extending the effectiveness thereof
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Paragraph (g) of subdivision 1 of section 261 of the tax
2 law, as amended by chapter 327 of the laws of 2006, is amended to read
3 as follows:
4 (g) with respect to the [counties] county of Washington [and Warren],
5 to the county treasurer of such county to be used to pay for any and all
6 expenses incurred by such [counties] county for the support of community
7 colleges pursuant to article one hundred twenty-six of the education
8 law; with respect to the county of Essex, to the county treasurer of
9 such county to be used to pay for any and all expenses incurred by such
10 county for county office and court facility projects and, after all such
11 expenses are paid, for any and all expenses incurred by such county for
12 county correctional and public safety facility projects;
13 § 2. Paragraph (g) of subdivision 1 of section 261 of the tax law, as
14 amended by chapter 365 of the laws of 2005, is amended to read as
15 follows:
16 (g) with respect to the [counties] county of Washington [and Warren],
17 to the county treasurer of such county to be used to pay for any and all
18 expenses incurred by such [counties] county for the support of community
19 colleges pursuant to article one hundred twenty-six of the education
20 law; with respect to the county of Essex, to the county treasurer of
21 such county to be used to pay for any and all expenses incurred by such
22 county for county office and court facility projects;
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD00186-01-5
A. 3980 2
1 § 3. Section 2 of chapter 368 of the laws of 2008, amending the tax
2 law relating to authorizing the county of Warren to impose an additional
3 mortgage recording tax, as amended by chapter 285 of the laws of 2023,
4 is amended to read as follows:
5 § 2. This act shall take effect immediately and shall expire and be
6 deemed repealed December 1, [2025] 2027.
7 § 4. This act shall take effect immediately; provided that the amend-
8 ments to paragraph (g) of subdivision 1 of section 261 of the tax law
9 made by section one of this act shall be subject to the expiration and
10 reversion of such paragraph pursuant to section 3 of chapter 327 of the
11 laws of 2006, as amended, when upon such date the provisions of section
12 two of this act shall take effect.
