NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A11338
SPONSOR: Rules (Kelles) TITLE OF BILL:
An act to amend the tax law, in relation to providing that the addi-
tional rate of sales and compensating use tax imposed by Cortland county
shall not be subject to preemption
PURPOSE OR GENERAL IDEA OF BILL:
to provide that the additional 1% sales tax collected by Cortland County
is not subject to preemption by any municipality within the County
SUMMARY OF PROVISIONS:
Sec.s 1 & 2- subparagraph (iii) of opening paragraph of section 1210 of
the tax law is amended to provide that the maximum rate of sales and
compensating use tax referred to in section 1224 of the tax law shall be
calculated without reference to the additional rate of 1% the County of
Cortland is allowed to collect;
Sec. 3 - section 1224 of the tax law is amended by adding a new subdivi-
sion (kk) to provide that:
- the county of Cortland shall have the sole right to impose the addi-
tional 1% authorized under section 1210 of the tax law, and such 1%
shall not be subject to preemption;
- the maximum 3% rate to be calculated without reference to the addi-
tional 1% rate the county is authorized to collection under section 1210
of the the tax law;
Sec. 4 - effective date
JUSTIFICATION:
Cortland County currently imposes an additional 1% rate of sales tax
pursuant to section 1210 of the Tax Law. However, counties across NYS,
including Cortland county, continue to face escalating costs. While the
county has taken meaningful steps to control costs and improve efficien-
cy, these measures have not fully offset growing fiscal pressures. Cort-
land County has formally requested legislation to clarify the treatment
of Cortland county's existing additional 1% rate of tax, specifically to
clarify that this additional rate is not subject to preemption under
section 1224 of the Tax Law. This legislation matches precedent in law
giving many other counties similar rights.
PRIOR LEGISLATIVE HISTORY:
new bill
FISCAL IMPLICATIONS:
none
EFFECTIVE DATE:
immediately.
STATE OF NEW YORK
________________________________________________________________________
11338
IN ASSEMBLY
May 11, 2026
___________
Introduced by COMMITTEE ON RULES -- (at request of M. of A. Kelles) --
read once and referred to the Committee on Ways and Means
AN ACT to amend the tax law, in relation to providing that the addi-
tional rate of sales and compensating use tax imposed by Cortland
county shall not be subject to preemption
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Subparagraph (iii) of the opening paragraph of section 1210
2 of the tax law, as separately amended by chapters 67, 213 and 332 of the
3 laws of 2015, is amended to read as follows:
4 (iii) the maximum rate referred to in section twelve hundred twenty-
5 four of this article shall be calculated without reference to the
6 following additional rates authorized in subparagraphs (i) and (ii) of
7 this paragraph: one and one-half percent for the county of Allegany; one
8 percent for the counties of Rensselaer, Erie, Cattaraugus, Chautauqua,
9 Wyoming, Ulster, Albany, Suffolk, Essex, Greene, Orleans, Franklin,
10 Hamilton, Herkimer, Jefferson, Genesee, Columbia, Schuyler, Chenango,
11 Monroe, Steuben, Chemung, Seneca, Livingston, Niagara, Yates, Tioga,
12 Montgomery, Delaware, Wayne, Schoharie, Putnam, Clinton, St. Lawrence,
13 Cortland and Onondaga and the cities of Mount Vernon and New Rochelle;
14 three-quarters of one percent for the counties of Dutchess, Lewis, and
15 Orange; one percent and three-quarters of one percent or one-half of one
16 percent for the county of Oneida; three-quarters of one percent and
17 one-half of one percent for the county of Nassau; one-half of one
18 percent and one-quarter of one percent and one-quarter of one percent
19 for the city of White Plains; one-half or one percent for the county of
20 Tompkins; three-eighths of one percent and five-eighths of one percent
21 for the county of Rockland; one-half of one percent for the counties of
22 Putnam and Schenectady; one-eighth of one percent and three-eighths of
23 one percent for the county of Ontario; one-half of one percent and one-
24 half of one percent for the county of Sullivan; one percent and one-half
25 of one percent for the city of Yonkers;
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD15218-03-6
A. 11338 2
1 § 2. Subparagraph (iii) of the opening paragraph of section 1210 of
2 the tax law, as separately amended by chapters 213 and 332 of the laws
3 of 2015, is amended to read as follows:
4 (iii) the maximum rate referred to in section twelve hundred twenty-
5 four of this article shall be calculated without reference to the
6 following additional rates authorized in subparagraphs (i) and (ii) of
7 this paragraph: one and one-half percent for the county of Allegany; one
8 percent for the counties of Rensselaer, Erie, Cattaraugus, Chautauqua,
9 Wyoming, Ulster, Albany, Suffolk, Essex, Greene, Orleans, Franklin,
10 Hamilton, Herkimer, Jefferson, Genesee, Columbia, Schuyler, Chenango,
11 Monroe, Steuben, Chemung, Seneca, Livingston, Niagara, Yates, Tioga,
12 Montgomery, Delaware, Wayne, Schoharie, Putnam, Clinton, St. Lawrence,
13 Cortland and Onondaga and the cities of Yonkers, Mount Vernon and New
14 Rochelle; three-quarters of one percent for the counties of Dutchess,
15 Lewis, and Orange; one percent and three-quarters of one percent or
16 one-half of one percent for the county of Oneida; three-quarters of one
17 percent and one-half of one percent for the county of Nassau; one-half
18 of one percent and one-quarter of one percent and one-quarter of one
19 percent for the city of White Plains; one-half or one percent for the
20 county of Tompkins; three-eighths of one percent and five-eighths of one
21 percent for the county of Rockland; one-half of one percent for the
22 counties of Putnam and Schenectady; one-eighth of one percent and three-
23 eighths of one percent for the county of Ontario; and one-half of one
24 percent and one-half of one percent for the county of Sullivan;
25 § 3. Section 1224 of the tax law is amended by adding a new subdivi-
26 sion (kk) to read as follows:
27 (kk) The county of Cortland shall have the sole right to impose the
28 additional one percent rate of tax which such county is authorized to
29 impose pursuant to the authority of section twelve hundred ten of this
30 article. Such additional rate of tax shall be in addition to any other
31 tax which such county may impose or may be imposing pursuant to this
32 article or any other law and such additional rate of tax shall not be
33 subject to preemption. The maximum three percent rate referred to in
34 this section shall be calculated without reference to the additional one
35 percent rate of tax which the county of Cortland is authorized and
36 empowered to adopt pursuant to section twelve hundred ten of this arti-
37 cle.
38 § 4. This act shall take effect immediately; provided, however, that
39 the amendments to subparagraph (iii) of the opening paragraph of section
40 1210 of the tax law made by section one of this act shall be subject to
41 the expiration and reversion of such subparagraph pursuant to section 7
42 of chapter 67 of the laws of 2015, as amended, when upon such date the
43 provisions of section two of this act shall take effect.
