NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A4067
SPONSOR: Palmesano TITLE OF BILL:
An act 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
PURPOSE:
To extend statutory authorization to Schuyler County to extend an addi-
tional one percent sales and compensating use tax.
SUMMARY OF PROVISIONS:
The bill amends section 1210 of the tax law to authorize Schuyler County
to extend an additional one percent sales tax ending November 30, 2027.
JUSTIFICATION:
The Schuyler 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.
LEGISLATIVE HISTORY:
New bill
EFFECTIVE DATE:
This act shall take effect immediately
STATE OF NEW YORK
________________________________________________________________________
4067
2025-2026 Regular Sessions
IN ASSEMBLY
January 31, 2025
___________
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 Schuyler 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 22 of subparagraph (i) of the opening paragraph of
2 section 1210 of the tax law, as amended by section chapter 241 of the
3 laws of 2023, is amended to read as follows:
4 (22) the county of Schuyler 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 September first, nineteen hundred ninety-nine, and ending
9 November thirtieth, two thousand [twenty-five] twenty-seven;
10 § 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD07276-01-5
