Enacts into law major components of legislation relating to issues deemed necessary for the state; extends certain provisions of law relating to the imposition of sales and compensating use taxes (Part A); extends certain provisions of law relating to the imposition of hotel and motel taxes (Part B); extends provisions relating to mortgage recording taxes (Part C); extends provisions of law relating to additional real estate transfer taxes (Part D); relates to certain abatements of tax payments (Part E); postpones the expiration of certain tax rates and taxes in the city of New York (Part F); extends provisions of law relating to the reorganization of the New York city school construction authority, board of education and community boards, chancellor, community councils and community superintendents (Part G); relates to provisions affecting accidental disability benefits for police/fire members, New York city uniformed correction/sanitation revised plan members and investigator revised plan members (Part H); relates to operational expenses of certain gaming facilities located within Oneida county within 15 miles of a Native American class III gaming facility (Part I); relates to creating the Lake Ontario-St. Lawrence Seaway flood relief and recovery grant program; makes certain grants in aid adjustments and tax relief (Part J); relates to the use of state and municipal facilities program funds from the capital projects budget for the Lake Ontario-St. Lawrence Seaway flood relief recovery grant program (Part K); relates to the forest preserve health and safety land account and public utility improvements (Part L); and authorizes the renaming or designation of certain state parks, sites, highways and bridges in honor of Assemblyman Herman D. Farrell, Jr., Senator William J. Larkin, Jr., and Governor Mario M. Cuomo (Part M).
NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A40001
SPONSOR: Rules (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; and
to amend chapter 179 of the laws of 2000, amending the tax law, relating
to hotel and motel taxes in Nassau county and a surcharge on tickets to
places of entertainment in such county, in relation to extending certain
provisions thereof (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 extend-
ing 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 Hamil-
ton 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 chapter 489 of the laws of 2004, amending the tax
law relating to the mortgage recording tax in the county of Fulton, in
relation to the effectiveness of such chapter (Subpart C); to amend the
tax law, in relation to extending the expiration of the mortgage record-
ing 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 coun-
ty 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 relat-
ing 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 extending 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 relating 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 extend-
ing 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 impo-
sition of certain taxes in the city of New York, in relation to postpon-
ing 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 communi-
ty boards, in relation to the effectiveness thereof; and to amend chap-
ter 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 superintendents, in relation to the effective-
ness thereof (Part G); and to amend the general municipal law, in
relation to provisions affecting accidental disability benefits for
police/fire members, New York city uniformed correction/sanitation
revised plan members and investigator revised plan members (Part H); to
amend the tax law, in relation to operational expenses of certain gaming
facilities; and providing for the repeal of such provisions upon the
expiration thereof (Part I); to amend a chapter of the laws of 2017
creating the Lake Ontario-St. Lawrence Seaway flood recovery and Inter-
national Joint Commission Plan 2014 mitigation grant program, as
proposed in legislative bill numbers S. 6783 and A. 8013-A, in relation
to renaming such program; and to amend the tax law, in relation to
exempting certain distributions from eligible retirement plans for
income tax purposes (Part J); to amend chapter 54 of the laws of 2017,
enacting the capital projects budget, in relation to the use of state
and municipal facilities program funds for the Lake Ontario-St. Lawrence
Seaway flood relief and recovery grant program (Part K); to amend the
environmental conservation law and the state finance law, in relation to
the forest preserve health and safety land account and public utility
improvements (Part L); and to amend the parks, recreation and historic
preservation law, in relation to renaming Riverbank state park; to
authorize the renaming of the National Purple Heart Hall of Honor; to
authorize the renaming of, in whole or in part, the New Windsor Canton-
ment state historic site; to amend the highway law, in relation to
designating certain portions of the state highway system as the "Senator
William J. Larkin, Jr. Highway"; and to amend the public authorities
law, environmental conservation law and the highway law, in relation to
naming the Governor Mario M. Cuomo Bridge (Part M)
SUMMARY:
This bill would:
*Extends for three years the additional sales tax component for counties
and cities; extends for three years various local occupancy, mortgage
recording, and real estate transfer taxes; extends for three years busi-
ness tax incentives for New York City and areas in Lower Manhattan;
extends for three years New York City's personal income, business and
various sales tax rates.
*Extend mayoral control of the New York City School District for two
years, until June 30, 2019.
*Amend the General Municipal Law to allow certain uniformed members of
public retirement systems who are subject to the provisions of Article
14 of the Retirement and Social Security Law to be eligible to file for
an accidental disability benefit regardless of whether he or she is
eligible for a normal service retirement benefit. The bill would also
allow retirees who are receiving an accidental disability pension to
continue to do so despite being disapproved from receiving a federal
social security disability pension.
*Modify the distribution of funds for Vernon Downs racetrack to allow
for future financial stability.
*Make various changes to the Lake Ontario-St. Lawrence Seaway Flood
Relief and Recovery Grant Program, as proposes in Legislative Bills
S.6783 and A.8013-A. Specifically, the bill would modify grant award
amounts, eligibility criteria, and administering State Agencies and
Authorities. The bill would also modify the process for interagency
collaborations to more closely reflect the process currently prescribed
in the Executive Law.
*Increase the appropriation in the State and Municipal Facilities
Program by $13.5 million and make technical changes to the State and
Municipal Facilities Program to allow a portion of the funds appropri-
ated to be utilized for the Lake Ontario-St. Lawrence Seaway Flood
Relief and Recovery Grant Program and to provide up to $10 million muni-
cipalities in Monroe, Chautauqua, Cattaraugus, and Allegany Counties
that sustained damage caused by severe storms and flooding.
*Establish not more than 250 acres of land to be added to the Health and
Safety Land Account and authorize municipalities in the Adirondacks and
the Catskills, when necessary for public health or safety, to access the
land account for road improvements and water well projects. This bill
creates an application process for projects seeking to utilize the
Health and Safety Land Account, which is subject to an amendment to the
State Constitution.
*Rename the Riverbank state park to Assemblyman Herman D. Farrell, Jr.
state park; rename the National Purple Heart Hall to Senator William J.
Larkin, Jr. National Purple Hart Hall; rename a portion of the state
route 300 to Senator William J. Larkin, Jr. Highway; and rename the
Governor Malcolm Wilson Tappan Zee bridge to the Governor Mario M. Cuomo
bridge.
JUSTIFICATION:
The bill is necessary to provide for fiscal and policy continuity across
local governments through the extension of sales and other local tax
provisions that will ensure needed revenue for local governments that
will allow for the provision of vital services. 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 provides contin-
ued stability and accountability for the New York City School District;
provides accidental disability benefits to qualifying members of the New
York City Police Pension Fund, the New York Fire Department Pension
Fund, and the New York City Employees' Retirement System who would
otherwise be ineligible to receive these benefits solely because the
member in question is eligible for a normal service retirement benefit,
and thereby ineligible to enroll in the accidental disability benefit;
and many other actions to assist local and state governments.
FISCAL IMPACT:
The bill will preserve approximately $1.9 billion of revenue per year
for counties and cities across the state. It will also preserve approxi-
mately $7.9 billion in revenues for New York City on a full fiscal-year
basis, while it will also allow for a total of approximately $147
million in business tax incentives for New York City. The bill will
increase pension costs to the State and to participating employers in
the New York State Local Police and Fire Retirement System that would be
negligible. Pension costs to the City of New York would be $8.9 million
in 2018. This bill would Increase an appropriation by $13.5 million; the
purchase of certain lands by the state; and minimal cost for name change
of certain State properties.
EFFECTIVE DATE:
This bill would take effect immediately.
STATE OF NEW YORK
________________________________________________________________________
1
Extraordinary Session
IN ASSEMBLY
June 28, 2017
___________
Introduced by COMMITTEE ON RULES -- (at request of M. of A. Heastie) --
(at request of the Governor) -- read once and referred to the Commit-
tee on Ways and Means
AN ACT to amend the tax law, in relation to the imposition of sales and
compensating use taxes by the county of Albany (Subpart A); to amend
the tax law, in relation 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); to
amend the tax law, in relation to extending the authorization 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 county of
Cattaraugus to impose an additional one percent of sales and compen-
sating 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
compensating 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 compen-
sating 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
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD12029-06-7
A. 1 2
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 compensating 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 authoriz-
ing 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 addi-
tional 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 authority 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 Onon-
daga to impose an additional rate of sales and compensating use taxes
(Subpart EE); to amend the tax law, in relation to extending 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
A. 1 3
the tax law, in relation to extending the authorization of the county
of Rensselaer to impose an additional one percent of sales and compen-
sating use taxes (Subpart LL); to amend the tax law, in relation to
authorizing the county 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 compensating 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 expiration of the authori-
zation to the county of Seneca to impose an additional 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 addi-
tional 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 compensating use taxes (Subpart AAA); to amend
the tax law, in relation to extending the authorization of the city of
Oswego to impose an additional 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 chap-
ter 67 of the laws of 2015, amending the tax law relating to authoriz-
ing 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; and to amend chapter 179 of the laws of 2000, amend-
ing the tax law, relating to hotel and motel taxes in Nassau county
and a surcharge on tickets to places of entertainment in such county,
in relation to extending certain provisions thereof (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
A. 1 4
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 amend-
ing 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 prop-
erty, in relation to extending the expiration thereof (Subpart B); to
amend chapter 489 of the laws of 2004, amending the tax law relating
to the mortgage recording tax in the county of Fulton, in relation to
the effectiveness 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 record-
ing 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
extending certain provisions relating to relocation and employment
assistance credits; to amend the general city law and the administra-
tive code of the city of New York, in relation to extending certain
provisions relating 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 peri-
ods 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 deter-
mining 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
A. 1 5
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 reorganiza-
tion of the New York city school construction authority, board of
education and community boards, in relation to the effectiveness ther-
eof; and to amend chapter 345 of the laws of 2009, amending the educa-
tion law and other laws relating to the New York city board of educa-
tion, chancellor, community councils, and community superintendents,
in relation to the effectiveness thereof (Part G); and to amend the
general municipal law, in relation to provisions affecting accidental
disability benefits for police/fire members, New York city uniformed
correction/sanitation revised plan members and investigator revised
plan members (Part H); to amend the tax law, in relation to opera-
tional expenses of certain gaming facilities; and providing for the
repeal of such provisions upon the expiration thereof (Part I); to
amend a chapter of the laws of 2017 creating the Lake Ontario-St.
Lawrence Seaway flood recovery and International Joint Commission Plan
2014 mitigation grant program, as proposed in legislative bill numbers
S. 6783 and A. 8013-A, in relation to renaming such program; and to
amend the tax law, in relation to exempting certain distributions from
eligible retirement plans for income tax purposes (Part J); to amend
chapter 54 of the laws of 2017, enacting the capital projects budget,
in relation to the use of state and municipal facilities program funds
for the Lake Ontario-St. Lawrence Seaway flood relief and recovery
grant program (Part K); to amend the environmental conservation law
and the state finance law, in relation to the forest preserve health
and safety land account and public utility improvements (Part L); and
to amend the parks, recreation and historic preservation law, in
relation to renaming Riverbank state park; to authorize the renaming
of the National Purple Heart Hall of Honor; to authorize the renaming
of, in whole or in part, the New Windsor Cantonment state historic
site; to amend the highway law, in relation to designating certain
portions of the state highway system as the "Senator William J.
Larkin, Jr. Highway"; and to amend the public authorities law, envi-
ronmental conservation law and the highway law, in relation to naming
the Governor Mario M. Cuomo Bridge (Part M)
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. This act enacts into law major components of legislation
2 relating to issues deemed necessary for the state. Each component is
3 wholly contained within a Part identified as Parts A through M. The
4 effective date for each particular provision contained within such Part
5 is set forth in the last section of such Part. Any provision in any
6 section contained within a Part, including the effective date of the
7 Part, which makes reference to a section "of this act", when used in
8 connection with that particular component, shall be deemed to mean and
9 refer to the corresponding section of the Part in which it is found.
10 Section three of this act sets forth the general effective date of this
11 act.
12 PART A
A. 1 6
1 Section 1. This part enacts into law legislation providing for the
2 imposition of sales and compensating use taxes by certain counties. Each
3 component is wholly contained within a Subpart identified as Subparts A
4 through DDD. The effective date for each particular provision contained
5 within a Subpart is set forth in the last section of such Subpart. Any
6 provision of any section contained within a Subpart, including the
7 effective date of the Subpart, which makes reference to a section "of
8 this act", when used in connection with that particular component, shall
9 be deemed to mean and refer to the corresponding section of the subpart
10 in which it is found. Section three of this part sets forth the general
11 effective date of this part.
12 SUBPART A
13 Section 1. Clause 10 of subparagraph (i) of the opening paragraph of
14 section 1210 of the tax law, as amended by chapter 302 of the laws of
15 2015, is amended to read as follows:
16 (10) the county of Albany is hereby further authorized and empowered
17 to adopt and amend local laws, ordinances or resolutions imposing such
18 taxes at a rate which is one percent additional to the three percent
19 rate authorized above in this paragraph for such county for the period
20 beginning September first, nineteen hundred ninety-two and ending Novem-
21 ber thirtieth, two thousand [seventeen] twenty;
22 § 2. Notwithstanding any inconsistent provision of law, if the county
23 of Albany imposes the additional one percent rate of sales and compen-
24 sating use taxes authorized by section one of this act for any portion
25 of the period during which the county is so authorized to impose such
26 additional one percent rate of such taxes, then such county of Albany
27 shall allocate and distribute quarterly to the cities and the area in
28 the county outside the cities the same proportion of net collections
29 attributable to such additional one percent rate of such taxes as such
30 county is allocating and distributing the net collections from the coun-
31 ty's three percent rate of such taxes as of the date this act shall have
32 become a law, and such portion of net collections attributable to such
33 additional one percent rate of such taxes shall be allocated and
34 distributed to the towns and villages in such county in the same manner
35 as the net collections attributable to such county's three percent rate
36 of such taxes are allocated and distributed to such towns and villages
37 as of the date this act shall have become a law. In the event that any
38 city in the county of Albany exercises its prior right to impose tax
39 pursuant to section 1224 of the tax law, then the county of Albany shall
40 not be required to allocate and distribute net collections in accordance
41 with the previous sentence for any period of time during which any such
42 city tax is in effect.
43 § 3. This act shall take effect immediately.
44 SUBPART B
45 Section 1. Clause 8 of subparagraph (i) of the opening paragraph of
46 section 1210 of the tax law, as amended by chapter 174 of the laws of
47 2015, is amended to read as follows:
48 (8) the county of Allegany is hereby further authorized and empowered
49 to adopt and amend local laws, ordinances or resolutions imposing such
50 taxes at a rate which is: (i) one percent additional to the three
51 percent rate authorized above in this paragraph for such county for the
52 period beginning December first, nineteen hundred eighty-six and ending
A. 1 7
1 November thirtieth, two thousand four; and (ii) one and one-half percent
2 additional to the three percent rate authorized above in this paragraph
3 for such county for the period beginning December first, two thousand
4 four and ending November thirtieth, two thousand [seventeen] twenty;
5 § 2. This act shall take effect immediately.
6 SUBPART C
7 Section 1. Clause 18 of subparagraph (i) of the opening paragraph of
8 section 1210 of the tax law, as amended by chapter 114 of the laws of
9 2015, is amended to read as follows:
10 (18) the county of Broome is hereby further authorized and empowered
11 to adopt and amend local laws, ordinances or resolutions imposing such
12 taxes at a rate which is one percent additional to the three percent
13 rate authorized above in this paragraph for such county for the period
14 beginning March first, nineteen hundred ninety-four, and ending November
15 thirtieth, two thousand [seventeen] twenty;
16 § 2. This act shall take effect immediately.
17 SUBPART D
18 Section 1. Clause 5 of subparagraph (i) of the opening paragraph of
19 section 1210 of the tax law, as amended by chapter 173 of the laws of
20 2015, is amended to read as follows:
21 (5) the county of Cattaraugus is hereby further authorized and
22 empowered to adopt and amend local laws, ordinances or resolutions
23 imposing such taxes at a rate which is one percent additional to the
24 three percent rate authorized above in this paragraph for such county
25 for the period beginning March first, nineteen hundred eighty-six and
26 ending November thirtieth, two thousand [seventeen] twenty;
27 § 2. This act shall take effect immediately.
28 SUBPART E
29 Section 1. Clause 9 of subparagraph (i) of the opening paragraph of
30 section 1210 of the tax law, as amended by chapter 197 of the laws of
31 2015, is amended to read as follows:
32 (9) the county of Cayuga is hereby further authorized and empowered to
33 adopt and amend local laws, ordinances or resolutions imposing such
34 taxes at a rate which is one percent additional to the three percent
35 rate authorized above in this paragraph for such county for the period
36 beginning September first, nineteen hundred ninety-two and ending Novem-
37 ber thirtieth, two thousand [seventeen] twenty;
38 § 2. This act shall take effect immediately.
39 SUBPART F
40 Section 1. Clause 38 of subparagraph (i) of the opening paragraph of
41 section 1210 of the tax law, as amended by chapter 332 of the laws of
42 2015, is amended to read as follows:
43 (38) the county of Chautauqua is hereby further authorized and
44 empowered to adopt and amend local laws, ordinances or resolutions
45 imposing such taxes at a rate that is: (i) one and one-quarter percent
46 additional to the three percent rate authorized above in this paragraph
47 for such county for the period beginning March first, two thousand five
48 and ending August thirty-first, two thousand six; (ii) one percent addi-
A. 1 8
1 tional to the three percent rate authorized above in this paragraph for
2 such county for the period beginning September first, two thousand six
3 and ending November thirtieth, two thousand seven; (iii) three-quarters
4 of one percent additional to the three percent rate authorized above in
5 this paragraph for such county for the period beginning December first,
6 two thousand seven and ending November thirtieth, two thousand ten; (iv)
7 one-half of one percent additional to the three percent rate authorized
8 above in this paragraph for such county for the period beginning Decem-
9 ber first, two thousand ten and ending November thirtieth, two thousand
10 fifteen; and (v) one percent additional to the three percent rate
11 authorized above in this clause for such county for the period beginning
12 December first, two thousand fifteen and ending November thirtieth, two
13 thousand [seventeen] twenty;
14 § 2. Section 1262-o of the tax law, as amended by section 7 of chapter
15 332 of the laws of 2015, is amended to read as follows:
16 § 1262-o. Disposition of net collections from the additional rate of
17 sales and compensating use taxes in the county of Chautauqua. Notwith-
18 standing any contrary provision of law, if the county of Chautauqua
19 imposes the additional one and one-quarter percent rate of sales and
20 compensating use taxes authorized by section twelve hundred ten of this
21 article for all or any portion of the period beginning March first, two
22 thousand five and ending August thirty-first, two thousand six, the
23 additional one percent rate authorized by such section for all or any of
24 the period beginning September first, two thousand six and ending Novem-
25 ber thirtieth, two thousand seven, the additional three-quarters of one
26 percent rate authorized by such section for all or any of the period
27 beginning December first, two thousand seven and ending November thirti-
28 eth, two thousand ten, the county shall allocate one-fifth of the net
29 collections from the additional three-quarters of one percent to the
30 cities, towns and villages in the county on the basis of their respec-
31 tive populations, determined in accordance with the latest decennial
32 federal census or special population census taken pursuant to section
33 twenty of the general municipal law completed and published prior to the
34 end of the quarter for which the allocation is made, and allocate the
35 remainder of the net collections from the additional three-quarters of
36 one percent as follows: (1) to pay the county's expenses for Medicaid
37 and other expenses required by law; (2) to pay for local road and bridge
38 projects; (3) for the purposes of capital projects and repaying any
39 debts incurred for such capital projects in the county of Chautauqua
40 that are not otherwise paid for by revenue received from the mortgage
41 recording tax; and (4) for deposit into a reserve fund for bonded
42 indebtedness established pursuant to the general municipal law. Notwith-
43 standing any contrary provision of law, if the county of Chautauqua
44 imposes the additional one-half percent rate of sales and compensating
45 use taxes authorized by such section twelve hundred ten for all or any
46 of the period beginning December first, two thousand ten and ending
47 November thirtieth, two thousand fifteen, the county shall allocate
48 three-tenths of the net collections from the additional one-half of one
49 percent to the cities, towns and villages in the county on the basis of
50 their respective populations, determined in accordance with the latest
51 decennial federal census or special population census taken pursuant to
52 section twenty of the general municipal law completed and published
53 prior to the end of the quarter for which the allocation is made, and
54 allocate the remainder of the net collections from the additional one-
55 half of one percent as follows: (1) to pay the county's expenses for
56 Medicaid and other expenses required by law; (2) to pay for local road
A. 1 9
1 and bridge projects; (3) for the purposes of capital projects and repay-
2 ing any debts incurred for such capital projects in the county of Chau-
3 tauqua that are not otherwise paid for by revenue received from the
4 mortgage recording tax; and (4) for deposit into a reserve fund for
5 bonded indebtedness established pursuant to the general municipal law.
6 Notwithstanding any contrary provision of law, if the county of Chautau-
7 qua imposes the additional one percent rate of sales and compensating
8 use taxes authorized by such section twelve hundred ten for all or any
9 of the period beginning December first, two thousand fifteen and ending
10 November thirtieth, two thousand [seventeen] twenty, the county shall
11 allocate three-twentieths of the net collections from the additional one
12 percent to the cities, towns and villages in the county on the basis of
13 their respective populations, determined in accordance with the latest
14 decennial federal census or special population census taken pursuant to
15 section twenty of the general municipal law completed and published
16 prior to the end of the quarter for which the allocation is made, and
17 allocate the remainder of the net collections from the additional one
18 percent as follows: (1) to pay the county's expenses for Medicaid and
19 other expenses required by law; (2) to pay for local road and bridge
20 projects; (3) for the purposes of capital projects and repaying any
21 debts incurred for such capital projects in the county of Chautauqua
22 that are not otherwise paid for by revenue received from the mortgage
23 recording tax; and (4) for deposit into a reserve fund for bonded
24 indebtedness established pursuant to the general municipal law. The net
25 collections from the additional rates imposed pursuant to this section
26 shall be deposited in a special fund to be created by such county sepa-
27 rate and apart from any other funds and accounts of the county to be
28 used for purposes above described.
29 § 3. This act shall take effect immediately.
30 SUBPART G
31 Section 1. Clause 27 of subparagraph (i) of the opening paragraph of
32 section 1210 of the tax law, as amended by chapter 158 of the laws of
33 2015, is amended to read as follows:
34 (27) the county of Chemung is hereby further authorized and empowered
35 to adopt and amend local laws, ordinances or resolutions imposing such
36 taxes at a rate which is one percent additional to the three percent
37 rate authorized above in this paragraph for such county for the period
38 beginning December first, two thousand two, and ending November thirti-
39 eth, two thousand [seventeen] twenty;
40 § 2. This act shall take effect immediately.
41 SUBPART H
42 Section 1. Clause 24 of subparagraph (i) of the opening paragraph of
43 section 1210 of the tax law, as amended by chapter 110 of the laws of
44 2015, is amended to read as follows:
45 (24) the county of Chenango is hereby further authorized and empowered
46 to adopt and amend local laws, ordinances or resolutions imposing such
47 taxes at a rate which is one percent additional to the three percent
48 rate authorized above in this paragraph for such county for the period
49 beginning September first, two thousand two, and ending November thirti-
50 eth, two thousand [seventeen] twenty;
51 § 2. This act shall take effect immediately.
A. 1 10
1 SUBPART I
2 Section 1. Clause 36 of subparagraph (i) of the opening paragraph of
3 section 1210 of the tax law, as amended by chapter 170 of the laws of
4 2015, is amended to read as follows:
5 (36) the county of Clinton is hereby further authorized and empowered
6 to adopt and amend local laws, ordinances or resolutions imposing such
7 taxes at a rate which is one percent additional to the three percent
8 rate authorized above in this paragraph for such county for the period
9 beginning December first, two thousand seven, and ending November thir-
10 tieth, two thousand [seventeen] twenty;
11 § 2. Subdivision (cc) of section 1224 of the tax law, as amended by
12 chapter 170 of the laws of 2015, is amended to read as follows:
13 (cc) The county of Clinton shall have the sole right to impose the
14 additional one percent rate of tax which such county is authorized to
15 impose pursuant to the authority of section twelve hundred ten of this
16 article. Such additional rate of tax shall be in addition to any other
17 tax which such county may impose or may be imposing pursuant to this
18 article or any other law and such additional rate of tax shall not be
19 subject to preemption. The maximum three percent rate referred to in
20 this section shall be calculated without reference to the additional one
21 percent rate of tax which the county of Clinton is authorized and
22 empowered to adopt pursuant to section twelve hundred ten of this arti-
23 cle. Net collections from any additional rate of sales and compensating
24 use taxes which the county may impose during the period commencing
25 December first, two thousand eleven, and ending November thirtieth, two
26 thousand [seventeen] twenty, pursuant to the authority of section twelve
27 hundred ten of this article shall be used by the county solely for coun-
28 ty purposes and shall not be subject to any revenue distribution agree-
29 ment entered into pursuant to the authority of subdivision (c) of
30 section twelve hundred sixty-two of this article.
31 § 3. This act shall take effect immediately.
32 SUBPART J
33 Section 1. Clause 21 of subparagraph (i) of the opening paragraph of
34 section 1210 of the tax law, as amended by chapter 307 of the laws of
35 2015, is amended to read as follows:
36 (21) the county of Columbia is hereby further authorized and empowered
37 to adopt and amend local laws, ordinances or resolutions imposing such
38 taxes at a rate which is one percent additional to the three percent
39 rate authorized above in this paragraph for such county for the period
40 beginning March first, nineteen hundred ninety-five, and ending November
41 thirtieth, two thousand [seventeen] twenty;
42 § 2. This act shall take effect immediately.
43 SUBPART K
44 Section 1. Clause 12 of subparagraph (i) of the opening paragraph of
45 section 1210 of the tax law, as amended by chapter 113 of the laws of
46 2015, is amended to read as follows:
47 (12) the county of Cortland is hereby further authorized and empowered
48 to adopt and amend local laws, ordinances, or resolutions imposing such
49 taxes at a rate which is one percent additional to the three percent
50 rate authorized above in this paragraph for such county for the period
A. 1 11
1 beginning September first, nineteen hundred ninety-two and ending Novem-
2 ber thirtieth, two thousand [seventeen] twenty;
3 § 2. This act shall take effect immediately.
4 SUBPART L
5 Section 1. Clause 41 of subparagraph (i) of the opening paragraph of
6 section 1210 of the tax law, as amended by chapter 166 of the laws of
7 2015, is amended to read as follows:
8 (41) the county of Delaware is hereby further authorized and empowered
9 to adopt and amend local laws, ordinances or resolutions imposing such
10 taxes at a rate which is one percent additional to the three percent
11 rate authorized above in this paragraph for such county for the period
12 beginning September first, two thousand two, and ending November thirti-
13 eth, two thousand [seventeen] twenty;
14 § 2. This act shall take effect immediately.
15 SUBPART M
16 Section 1. Clause 29 of subparagraph (i) of the opening paragraph of
17 section 1210 of the tax law, as amended by chapter 215 of the laws of
18 2015, is amended to read as follows:
19 (29) the county of Dutchess is hereby further authorized and empowered
20 to adopt and amend local laws, ordinances or resolutions imposing such
21 taxes at a rate which is three-quarters of one percent additional to the
22 three percent rate authorized above in this paragraph for such county
23 for the period beginning March first, two thousand three, and ending
24 November thirtieth, two thousand [seventeen] twenty,
25 § 2. This act shall take effect immediately.
26 SUBPART N
27 Section 1. Clause 4 of subparagraph (i) of the opening paragraph of
28 section 1210 of the tax law, as amended by chapter 184 of the laws of
29 2015, is amended to read as follows:
30 (4) the county of Erie is hereby further authorized and empowered to
31 adopt and amend local laws, ordinances or resolutions imposing such
32 taxes (i) at a rate which is one percent additional to the three percent
33 rate authorized above in this paragraph for such county for the period
34 beginning January tenth, nineteen hundred eighty-eight and ending Novem-
35 ber thirtieth, two thousand [seventeen] twenty; and (ii) at a rate which
36 is three-quarters of one percent additional to the three percent rate
37 authorized above in this paragraph, and which is also additional to the
38 one percent rate also authorized above in this clause for such county,
39 for the period beginning December first, two thousand eleven, and ending
40 November thirtieth, two thousand [seventeen] twenty;
41 § 2. Subdivision 2 of section 1262-q of the tax law, as amended by
42 chapter 184 of the laws of 2015, is amended to read as follows:
43 (2) Net collections from the additional three-quarters of one percent
44 rate of sales and compensating use taxes which the county may impose
45 during the period commencing December first, two thousand eleven, and
46 ending November thirtieth, two thousand [seventeen] twenty, pursuant to
47 the authority of item (ii) of clause (4) of subparagraph (i) of the
48 opening paragraph of section twelve hundred ten of this article shall be
49 used by the county solely for county purposes and shall not be subject
50 to any revenue distribution agreement the county entered into pursuant
A. 1 12
1 to the authority of subdivision (c) of section twelve hundred sixty-two
2 of this part.
3 § 3. This act shall take effect immediately.
4 SUBPART O
5 Section 1. Clause 36 of subparagraph (i) of the opening paragraph of
6 section 1210 of the tax law, as amended by chapter 295 of the laws of
7 2015, is amended to read as follows:
8 (36) the county of Essex is hereby further authorized and empowered to
9 adopt and amend local laws, ordinances or resolutions imposing such
10 taxes at a rate which is one percent additional to the three percent
11 rate authorized above in this paragraph for such county for the period
12 beginning December first, two thousand thirteen, and ending November
13 thirtieth, two thousand [seventeen] twenty;
14 § 2. This act shall take effect immediately.
15 SUBPART P
16 Section 1. Clause 40 of subparagraph (i) of the opening paragraph of
17 section 1210 of the tax law, as amended by chapter 179 of the laws of
18 2015, is amended to read as follows:
19 (40) the county of Franklin is hereby further authorized and empowered
20 to adopt and amend local laws, ordinances or resolutions imposing such
21 taxes at a rate that is one percent additional to the three percent rate
22 authorized above in this paragraph for such county for the period begin-
23 ning June first, two thousand six and ending November thirtieth, two
24 thousand [seventeen] twenty;
25 § 2. This act shall take effect immediately.
26 SUBPART Q
27 Section 1. Clause 39 of subparagraph (i) of the opening paragraph of
28 section 1210 of the tax law, as amended by chapter 297 of the laws of
29 2015, is amended to read as follows:
30 (39) the county of Fulton is hereby further authorized and empowered
31 to adopt and amend local laws, ordinances or resolutions imposing such
32 taxes at a rate which is one percent additional to the three percent
33 rate authorized above in this paragraph for such county for the period
34 beginning September first, two thousand five, and ending November thir-
35 tieth, two thousand [seventeen] twenty;
36 § 2. This act shall take effect immediately.
37 SUBPART R
38 Section 1. Clause 20 of subparagraph (i) of the opening paragraph of
39 section 1210 of the tax law, as amended by chapter 171 of the laws of
40 2015, is amended to read as follows:
41 (20) the county of Genesee is hereby further authorized and empowered
42 to adopt and amend local laws, ordinances or resolutions imposing such
43 taxes at a rate which is one percent additional to the three percent
44 rate authorized above in this paragraph for such county for the period
45 beginning September first, nineteen hundred ninety-four, and ending
46 November thirtieth, two thousand [seventeen] twenty;
47 § 2. Notwithstanding any other provision of law to the contrary, the
48 one percent increase in sales and compensating use taxes authorized for
A. 1 13
1 the county of Genesee until November 30, 2019 pursuant to clause (20) of
2 subparagraph (i) of the opening paragraph of section 1210 of the tax
3 law, as amended by section one of this act, shall be divided in the same
4 manner and proportion as the existing three percent sales and compensat-
5 ing use taxes in such county are divided.
6 § 3. This act shall take effect immediately.
7 SUBPART S
8 Section 1. Clause 15 of subparagraph (i) of the opening paragraph of
9 section 1210 of the tax law, as amended by chapter 278 of the laws of
10 2015, is amended to read as follows:
11 (15) the county of Greene is hereby further authorized and empowered
12 to adopt and amend local laws, ordinances or resolutions imposing such
13 taxes at a rate which is one percent additional to the three percent
14 rate authorized above in this paragraph for such county for the period
15 beginning March first, nineteen hundred ninety-three, and ending Novem-
16 ber thirtieth, two thousand [seventeen] twenty;
17 § 2. This act shall take effect immediately.
18 SUBPART T
19 Section 1. Clause 41 of subparagraph (i) of the opening paragraph of
20 section 1210 of the tax law, as added by chapter 163 of the laws of
21 2015, is amended to read as follows:
22 (41) The county of Hamilton is hereby further authorized and empowered
23 to adopt and amend local laws, ordinances or resolutions imposing such
24 taxes at a rate that is one percent additional to the three percent rate
25 authorized above in this paragraph for such county for the period begin-
26 ning December first, two thousand thirteen and ending November thirti-
27 eth, two thousand [seventeen] twenty;
28 § 2. This act shall take effect immediately.
29 SUBPART U
30 Section 1. Clause 19 of subparagraph (i) of the opening paragraph of
31 section 1210 of the tax law, as amended by chapter 286 of the laws of
32 2015, is amended to read as follows:
33 (19) the county of Herkimer is hereby further authorized and empowered
34 to adopt and amend local laws, ordinances or resolutions imposing such
35 taxes at a rate which is one percent additional to the three percent
36 rate authorized above in this paragraph for such county for the period
37 beginning September first, nineteen hundred ninety-four, and ending
38 November thirtieth, two thousand [seventeen] twenty;
39 § 2. Section 1210-E of the tax law, as amended by chapter 286 of the
40 laws of 2015, is amended to read as follows:
41 § 1210-E. Sales and compensating use taxes within Herkimer county. In
42 addition to the taxes imposed by section twelve hundred ten of this
43 subpart or any other provision of law, the county of Herkimer is hereby
44 authorized and empowered to adopt and amend local laws, ordinances or
45 resolutions imposing within the territorial limits of such county addi-
46 tional sales and compensating use taxes at the rate of one-quarter of
47 one percent for the period beginning December first, two thousand seven
48 and ending November thirtieth, two thousand [seventeen] twenty, which
49 taxes shall be identical to the taxes imposed by such county pursuant to
50 the authority of section twelve hundred ten of this subpart. Except as
A. 1 14
1 hereinafter provided, all provisions of this article, including the
2 definition and exemption provisions and the provisions relating to the
3 administration, collection and distribution by the commissioner, shall
4 apply for purposes of the taxes authorized by this section in the same
5 manner and with the same force and effect as if the language of this
6 article had been incorporated in full in this section and had expressly
7 referred to the taxes authorized by this section; provided, however,
8 that any provision relating to a maximum rate shall be calculated with-
9 out reference to the rate of additional sales and compensating use taxes
10 herein authorized. For purposes of part IV of this article, relating to
11 the disposition of revenues resulting from taxes collected and adminis-
12 tered by the commissioner, the additional sales and compensating use
13 taxes authorized by this section imposed under the authority of section
14 twelve hundred ten of this subpart and all provisions relating to the
15 deposit, administration and disposition of taxes, penalties and interest
16 relating to taxes imposed by a county under the authority of section
17 twelve hundred ten of this subpart shall, except as otherwise provided
18 in this section, apply to the additional sales and compensating use
19 taxes authorized by this section.
20 § 3. Section 1262-s of the tax law, as amended by chapter 286 of the
21 laws of 2015, is amended to read as follows:
22 § 1262-s. Disposition of net collections from the additional one-quar-
23 ter of one percent rate of sales and compensating use taxes in the coun-
24 ty of Herkimer. Notwithstanding any contrary provision of law, if the
25 county of Herkimer imposes the additional one-quarter of one percent
26 rate of sales and compensating use taxes authorized by section twelve
27 hundred ten-E of this article for all or any portion of the period
28 beginning December first, two thousand seven and ending November thirti-
29 eth, two thousand [seventeen] twenty, the county shall use all net
30 collections from such additional one-quarter of one percent rate to pay
31 the county's expenses for the construction of additional correctional
32 facilities. The net collections from the additional rate imposed pursu-
33 ant to section twelve hundred ten-E shall be deposited in a special fund
34 to be created by such county separate and apart from any other funds and
35 accounts of the county. Any and all remaining net collections from such
36 additional tax, after the expenses of such construction are paid, shall
37 be deposited by the county of Herkimer in the general fund of such coun-
38 ty for any county purpose.
39 § 4. This act shall take effect immediately.
40 SUBPART V
41 Section 1. Clause 37 of subparagraph (i) of the opening paragraph of
42 section 1210 of the tax law, as amended by chapter 213 of the laws of
43 2015, is amended to read as follows:
44 (37) the county of Jefferson is hereby further authorized and
45 empowered to adopt and amend local laws, ordinances or resolutions
46 imposing such taxes at a rate which is one percent additional to the
47 three percent rate authorized above in this paragraph for such county
48 for the period beginning December first, two thousand fifteen, and
49 ending November thirtieth, two thousand [seventeen] twenty;
50 § 2. This act shall take effect immediately.
51 SUBPART W
A. 1 15
1 Section 1. Clause 36 of subparagraph (i) of the opening paragraph of
2 section 1210 of the tax law, as amended by chapter 186 of the laws of
3 2015, is amended to read as follows:
4 (36) the county of Lewis is hereby further authorized and empowered to
5 adopt and amend local laws, ordinances or resolutions imposing such
6 taxes at a rate that is one percent additional to the three percent rate
7 authorized above in this paragraph for such county for the period begin-
8 ning June first, two thousand four, and ending November thirtieth, two
9 thousand [seventeen] twenty;
10 § 2. This act shall take effect immediately.
11 SUBPART X
12 Section 1. Clause 32 of subparagraph (i) of the opening paragraph of
13 section 1210 of the tax law, as amended by chapter 199 of the laws of
14 2015, is amended to read as follows:
15 (32) the county of Livingston is hereby further authorized and
16 empowered to adopt and amend local laws, ordinances or resolutions
17 imposing such taxes at a rate which is one percent additional to the
18 three percent rate authorized above in this paragraph for such county
19 for the period beginning June first, two thousand three, and ending
20 November thirtieth, two thousand [seventeen] twenty;
21 § 2. Section 1262-p of the tax law, as amended by chapter 199 of the
22 laws of 2015, is amended to read as follows:
23 § 1262-p. Disposition of net collections from the additional one
24 percent rate of sales and compensating use taxes in the county of
25 Livingston. Notwithstanding any contrary provision of law, if the coun-
26 ty of Livingston imposes the additional one percent rate of sales and
27 compensating use taxes authorized by section twelve hundred ten of this
28 article for all or any portion of the period beginning June first, two
29 thousand three and ending November thirtieth, two thousand [seventeen]
30 twenty, the county shall use all net collections from such additional
31 one percent rate to pay the county's expenses for Medicaid. The net
32 collections from the additional one percent rate imposed pursuant to
33 this section shall be deposited in a special fund to be created by such
34 county separate and apart from any other funds and accounts of the coun-
35 ty. Any and all remaining net collections from such additional one
36 percent tax, after the Medicaid expenses are paid, shall be deposited by
37 the county of Livingston in the general fund of such county for any
38 county purpose.
39 § 3. This act shall take effect immediately.
40 SUBPART Y
41 Section 1. Clause 35 of subparagraph (i) of the opening paragraph of
42 section 1210 of the tax law, as amended by chapter 172 of the laws of
43 2015, is amended to read as follows:
44 (35) the county of Madison is hereby further authorized and empowered
45 to adopt and amend local laws, ordinances or resolutions imposing such
46 taxes at a rate which is one percent additional to the three percent
47 rate authorized above in this paragraph for such county for the period
48 beginning June first, two thousand four, and ending November thirtieth,
49 two thousand [seventeen] twenty;
50 § 2. This act shall take effect immediately.
51 SUBPART Z
A. 1 16
1 Section 1. Clause 25 of subparagraph (i) of the opening paragraph of
2 section 1210 of the tax law, as amended by chapter 206 of the laws of
3 2015, is amended to read as follows:
4 (25) the county of Monroe 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 the period beginning Decem-
8 ber first, nineteen hundred ninety-three and ending November thirtieth,
9 two thousand [seventeen] twenty;
10 § 2. Notwithstanding the provisions of subdivisions (b) and (c) of
11 section 1262 and section 1262-g of the tax law, net collections, as such
12 term is defined in section 1262 of the tax law, derived from the imposi-
13 tion of sales and compensating use taxes by the county of Monroe at the
14 additional rate of one percent as authorized pursuant to clause (25) of
15 subparagraph (i) of the opening paragraph of section 1210 of the tax
16 law, as amended by section one of this act, which are in addition to the
17 current net collections derived from the imposition of such taxes at the
18 three percent rate authorized by the opening paragraph of section 1210
19 of the tax law, shall be distributed and allocated as follows: for the
20 period of December 1, 2017 through November 30, 2019 in cash, five
21 percent to the school districts in the area of the county outside the
22 city of Rochester, three percent to the towns located within the county,
23 one and one-quarter percent to the villages located within the county,
24 and ninety and three-quarters percent to the city of Rochester and coun-
25 ty of Monroe. The amount of the ninety and three-quarters percent to be
26 distributed and allocated to the city of Rochester and county of Monroe
27 shall be distributed and allocated to each so that the combined total
28 distribution and allocation to each from the sales tax revenues pursuant
29 to sections 1262 and 1262-g of the tax law and this section shall result
30 in the same total amount being distributed and allocated to the city of
31 Rochester and county of Monroe. The amount so distributed and allocated
32 to the county shall be used for county purposes. The foregoing cash
33 payments to the school districts shall be allocated on the basis of the
34 enrolled public school pupils, thereof, as such term is used in subdivi-
35 sion (b) of section 1262 of the tax law, residing in the county of
36 Monroe. The cash payments to the towns located within the county of
37 Monroe shall be allocated on the basis of the ratio which the population
38 of each town, exclusive of the population of any village or portion
39 thereof located within a town, bears to the total population of the
40 towns, exclusive of the population of the villages located within such
41 towns. The cash payments to the villages located within the county shall
42 be allocated on the basis of the ratio which the population of each
43 village bears to the total population of the villages located within the
44 county. The term population as used in this section shall have the same
45 meaning as used in subdivision (b) of section 1262 of the tax law.
46 § 3. The net collections resulting from the additional sales and
47 compensating use taxes, as authorized by this act, shall not be included
48 in determining a sales tax increase or decrease as defined in paragraphs
49 (c) and (d) of subdivision 1 of section 1262-g of the tax law.
50 § 4. Severability. If any clause, sentence, paragraph, or part of this
51 act shall be adjudged by any court of competent jurisdiction to be
52 invalid, such judgement shall not affect, impair or invalidate the
53 remainder thereof, but shall be confined in its operation to the clause,
54 sentence, paragraph, section or part thereof directly involved in the
55 controversy in which such judgement shall have been rendered.
56 § 5. This act shall take effect immediately.
A. 1 17
1 SUBPART AA
2 Section 1. Clause 31 of subparagraph (i) of the opening paragraph of
3 section 1210 of the tax law, as amended by chapter 218 of the laws of
4 2015, is amended to read as follows:
5 (31) the county of Montgomery is hereby further authorized and
6 empowered to adopt and amend local laws, ordinances or resolutions
7 imposing such taxes at a rate which is one percent additional to the
8 three percent rate authorized above in this paragraph for such county
9 for the period beginning June first, two thousand three, and ending
10 November thirtieth, two thousand [seventeen] twenty;
11 § 2. This act shall take effect immediately.
12 SUBPART BB
13 Section 1. Clause 2 of subparagraph (i) of the opening paragraph of
14 section 1210 of the tax law, as amended by section 1 of subpart D of
15 part C of chapter 20 of the laws of 2015, is amended to read as follows:
16 (2) the county of Nassau is hereby further authorized and empowered to
17 adopt and amend local laws, ordinances or resolutions imposing such
18 taxes at a rate which is three-quarters percent additional to the three
19 percent rate authorized above in this paragraph for such county for the
20 period beginning January first, nineteen hundred eighty-six and ending
21 November thirtieth, two thousand [seventeen] twenty, subject to the
22 limitation set forth in section twelve hundred sixty-two-e of this arti-
23 cle, and also at a rate which is one-half percent additional to the
24 three percent rate authorized above in this paragraph, and which is also
25 additional to the three-quarters percent rate also authorized above in
26 this clause for such county, for the period beginning September first,
27 nineteen hundred ninety-one and ending November thirtieth, two thousand
28 [seventeen] twenty;
29 § 2. Section 1262-e of the tax law, as amended by section 2 of subpart
30 D of part C of chapter 20 of the laws of 2015, is amended to read as
31 follows:
32 § 1262-e. Establishment of local government assistance programs in
33 Nassau county. 1. Towns and cities. Notwithstanding any other provision
34 of law to the contrary, for the calendar year beginning on January
35 first, nineteen hundred ninety-eight and continuing through the calendar
36 year beginning on January first, two thousand [seventeen] twenty, the
37 county of Nassau shall enact and establish a local government assistance
38 program for the towns and cities within such county to assist such towns
39 and cities to minimize real property taxes; defray the cost and expense
40 of the treatment, collection, management, disposal, and transportation
41 of municipal solid waste, and to comply with the provisions of chapter
42 two hundred ninety-nine of the laws of nineteen hundred eighty-three;
43 and defray the cost of maintaining conservation and environmental
44 control programs. Such special assistance program for the towns and
45 cities within such county and the funding for such program shall equal
46 one-third of the revenues received by such county from the imposition of
47 the three-quarters percent sales and use tax during calendar years two
48 thousand one, two thousand two, two thousand three, two thousand four,
49 two thousand five, two thousand six, two thousand seven, two thousand
50 eight, two thousand nine, two thousand ten, two thousand eleven, two
51 thousand twelve, two thousand thirteen, two thousand fourteen, two thou-
52 sand fifteen, two thousand sixteen, [and], two thousand seventeen, two
53 thousand eighteen, two thousand nineteen and two thousand twenty addi-
A. 1 18
1 tional to the regular three percent rate authorized for such county in
2 section twelve hundred ten of this article. The monies for such special
3 local assistance shall be paid and distributed to the towns and cities
4 on a per capita basis using the population figures in the latest decen-
5 nial federal census. Provided further, that notwithstanding any other
6 law to the contrary, the establishment of such special assistance
7 program shall preclude any city or town within such county from preempt-
8 ing or claiming under any other section of this chapter the revenues
9 derived from the additional tax authorized by section twelve hundred ten
10 of this article. Provided further, that any such town or towns may, by
11 resolution of the town board, apportion all or a part of monies received
12 in such special assistance program to an improvement district or special
13 district account within such town or towns in order to accomplish the
14 purposes of this special assistance program.
15 2. Villages. Notwithstanding any other provision of law to the contra-
16 ry, for the calendar year beginning on January first, nineteen hundred
17 ninety-eight and continuing through the calendar year beginning on Janu-
18 ary first, two thousand [seventeen] twenty, the county of Nassau, by
19 local law, is hereby empowered to enact and establish a local government
20 assistance program for the villages within such county to assist such
21 villages to minimize real property taxes; defray the cost and expense of
22 the treatment, collection, management, disposal, and transportation of
23 municipal solid waste; and defray the cost of maintaining conservation
24 and environmental control programs. The funding of such local assistance
25 program for the villages within such county may be provided by Nassau
26 county during any calendar year in which such village local assistance
27 program is in effect and shall not exceed one-sixth of the revenues
28 received from the imposition of the three-quarters percent sales and use
29 tax that are remaining after the towns and cities have received their
30 funding pursuant to the provisions of subdivision one of this section.
31 The funding for such village local assistance program shall be paid and
32 distributed to the villages on a per capita basis using the population
33 figures in the latest decennial federal census. Provided further, that
34 the establishment of such village local assistance program shall
35 preclude any village within such county from preempting or claiming
36 under any other section of this chapter the revenues derived from the
37 additional tax authorized by section twelve hundred ten of this article.
38 § 3. This act shall take effect immediately.
39 SUBPART CC
40 Section 1. Clause 29 of subparagraph (i) of the opening paragraph of
41 section 1210 of the tax law, as amended by chapter 183 of the laws of
42 2015, is amended to read as follows:
43 (29) the county of Niagara is hereby further authorized and empowered
44 to adopt and amend local laws, ordinances or resolutions imposing such
45 taxes at a rate which is one percent additional to the three percent
46 rate authorized above in this paragraph for such county for the period
47 beginning March first, two thousand three, and ending November thirti-
48 eth, two thousand [seventeen] twenty;
49 § 2. Section 1262-n of the tax law, as amended by chapter 183 of the
50 laws of 2015, is amended to read as follows:
51 § 1262-n. Disposition of net collections from the additional one
52 percent rate of sales and compensating use taxes in the county of
53 Niagara. Notwithstanding any contrary provision of law, if the county
54 of Niagara imposes the additional one percent rate of sales and compen-
A. 1 19
1 sating use taxes authorized by section twelve hundred ten of this arti-
2 cle for all or any portion of the period beginning March first, two
3 thousand three and ending November thirtieth, two thousand [seventeen]
4 twenty, the county shall use all net collections from such additional
5 one percent rate to pay the county's expenses for Medicaid. The net
6 collections from the additional one percent rate imposed pursuant to
7 this section shall be deposited in a special fund to be created by such
8 county separate and apart from any other funds and accounts of the coun-
9 ty. Any and all remaining net collections from such additional one
10 percent tax, after the Medicaid expenses are paid, shall be deposited by
11 the county of Niagara in the general fund of such county for any county
12 purpose.
13 § 3. This act shall take effect immediately.
14 SUBPART DD
15 Section 1. Clause 13 of subparagraph (i) of the opening paragraph of
16 section 1210 of the tax law, as amended by chapter 185 of the laws of
17 2015, is amended to read as follows:
18 (13) the county of Oneida is hereby further authorized and empowered
19 to adopt and amend local laws, ordinances or resolutions imposing such
20 taxes at a rate which is: (i) one percent additional to the three
21 percent rate authorized above in this paragraph for such county for the
22 period beginning September first, nineteen hundred ninety-two and ending
23 November thirtieth, two thousand [seventeen] twenty; and also (ii) at a
24 rate which is three-quarters of one percent or one-half of one percent
25 additional to the three percent rate authorized above in this paragraph,
26 and which is also additional to the one percent rate also authorized
27 above in this clause for such county, for the period beginning December
28 first, two thousand eight and ending November thirtieth, two thousand
29 [seventeen] twenty;
30 § 2. Section 1262-g of the tax law, as amended by chapter 185 of the
31 laws of 2015, is amended to read as follows:
32 § 1262-g. Oneida county allocation and distribution of net collections
33 from the additional one percent rate of sales and compensating use
34 taxes. Notwithstanding any contrary provision of law, if the county of
35 Oneida imposes sales and compensating use taxes at a rate which is one
36 percent additional to the three percent rate authorized by section
37 twelve hundred ten of this article, as authorized by such section, (a)
38 where a city in such county imposes tax pursuant to the authority of
39 subdivision (a) of such section twelve hundred ten, such county shall
40 allocate, distribute and pay in cash quarterly to such city one-half of
41 the net collections attributable to such additional one percent rate of
42 the county's taxes collected in such city's boundaries; (b) where a city
43 in such county does not impose tax pursuant to the authority of such
44 subdivision (a) of such section twelve hundred ten, such county shall
45 allocate, distribute and pay in cash quarterly to such city not so
46 imposing tax a portion of the net collections attributable to one-half
47 of the county's additional one percent rate of tax calculated on the
48 basis of the ratio which such city's population bears to the county's
49 total population, such populations as determined in accordance with the
50 latest decennial federal census or special population census taken
51 pursuant to section twenty of the general municipal law completed and
52 published prior to the end of the quarter for which the allocation is
53 made, which special census must include the entire area of the county;
54 and (c) provided, however, that such county shall dedicate the first one
A. 1 20
1 million five hundred thousand dollars of net collections attributable to
2 such additional one percent rate of tax received by such county after
3 the county receives in the aggregate eighteen million five hundred thou-
4 sand dollars of net collections from such additional one percent rate of
5 tax imposed for any of the periods: September first, two thousand twelve
6 through August thirty-first, two thousand thirteen; September first, two
7 thousand thirteen through August thirty-first, two thousand fourteen;
8 and September first, two thousand fourteen through August thirty-first,
9 two thousand fifteen; September first, two thousand fifteen through
10 August thirty-first, two thousand sixteen; and September first, two
11 thousand sixteen through August thirty-first, two thousand seventeen;
12 September first, two thousand seventeen through August thirty-first, two
13 thousand eighteen; and September first, two thousand eighteen through
14 August thirty-first, two thousand twenty, to an allocation on a per
15 capita basis, utilizing figures from the latest decennial federal census
16 or special population census taken pursuant to section twenty of the
17 general municipal law, completed and published prior to the end of the
18 year for which such allocation is made, which special census must
19 include the entire area of such county, to be allocated and distributed
20 among the towns of Oneida county by appropriation of its board of legis-
21 lators; provided, further, that nothing herein shall require such board
22 of legislators to make any such appropriation until it has been notified
23 by any town by appropriate resolution and, in any case where there is a
24 village wholly or partly located within a town, a resolution of every
25 such village, embodying the agreement of such town and village or
26 villages upon the amount of such appropriation to be distributed to such
27 village or villages out of the allocation to the town or towns in which
28 it is located.
29 § 3. This act shall take effect immediately.
30 SUBPART EE
31 Section 1. Clause 37 of subparagraph (i) of the opening paragraph of
32 section 1210 of the tax law, as amended by chapter 160 of the laws of
33 2015, is amended to read as follows:
34 (37) the county of Onondaga is hereby further authorized and empowered
35 to adopt and amend local laws, ordinances or resolutions imposing such
36 taxes at a rate that is one percent additional to the three percent rate
37 authorized above in this paragraph for such county for the period begin-
38 ning September first, two thousand four, and ending November thirtieth,
39 two thousand [seventeen] twenty;
40 § 2. Notwithstanding any contrary provision of law, net collections
41 from the additional one percent rate of sales and compensating use taxes
42 which may be imposed by the county of Onondaga during the period
43 commencing December 1, 2017 and ending November 30, 2018, pursuant to
44 the authority of section 1210 of the tax law, shall not be subject to
45 any revenue distribution agreement entered into under subdivision (c) of
46 section 1262 of the tax law, but shall be allocated and distributed or
47 paid, at least quarterly, as follows: (i) 1.58% to the county of Onon-
48 daga for any county purpose; (ii) 97.79% to the city of Syracuse; and
49 (iii) .63% to the school districts in accordance with subdivision (a) of
50 section 1262 of the tax law.
51 § 3. Notwithstanding any contrary provision of law, net collections
52 from the additional one percent rate of sales and compensating use taxes
53 which may be imposed by the county of Onondaga during the period
54 commencing December 1, 2018 and ending November 30, 2019, pursuant to
A. 1 21
1 the authority of section 1210 of the tax law, shall not be subject to
2 any revenue distribution agreement entered into under subdivision (c) of
3 section 1262 of the tax law, but shall be allocated and distributed or
4 paid, at least quarterly, as follows: (i) 1.58% to the county of Onon-
5 daga for any county purpose; (ii) 97.79% to the city of Syracuse; and
6 (iii) .63% to the school districts in accordance with subdivision (a) of
7 section 1262 of the tax law.
8 § 4. This act shall take effect immediately.
9 SUBPART FF
10 Section 1. Clause 40 of subparagraph (i) of the opening paragraph of
11 section 1210 of the tax law, as amended by chapter 290 of the laws of
12 2015, is amended to read as follows:
13 (40) the county of Ontario is hereby further authorized and empowered
14 to adopt and amend local laws, ordinances or resolutions imposing such
15 taxes at a rate that is: (A) one-eighth of one percent additional to the
16 three percent rate authorized above in this paragraph for such county
17 for the period beginning June first, two thousand six and ending Novem-
18 ber thirtieth, two thousand [seventeen] twenty; and also (B) at a rate
19 that is three-eighths of one percent additional to the three percent
20 rate authorized above in this paragraph, and that is also additional to
21 the one-eighth of one percent rate authorized in this clause for such
22 county, for the period beginning September first, two thousand nine and
23 ending November thirtieth, two thousand [seventeen] twenty;
24 § 2. This act shall take effect immediately.
25 SUBPART GG
26 Section 1. Clause 35 of subparagraph (i) of the opening paragraph of
27 section 1210 of the tax law, as amended by chapter 192 of the laws of
28 2015, is amended to read as follows:
29 (35) the county of Orange is hereby further authorized and empowered
30 to adopt and amend local laws, ordinances or resolutions imposing such
31 taxes at a rate which is three-quarters of one percent additional to the
32 three percent rate authorized above in this paragraph for such county
33 for the period beginning June first, two thousand four, and ending
34 November thirtieth, two thousand [seventeen] twenty;
35 § 2. Notwithstanding subdivision (c) of section 1262 of the tax law,
36 net collections from any additional rate of sales and compensating use
37 taxes which may be imposed by the county of Orange during the period
38 commencing December 1, 2017, and ending November 30, 2019, pursuant to
39 the authority of section 1210 of the tax law, shall be paid to the coun-
40 ty of Orange and shall be used by such county solely for county purposes
41 and shall not be subject to any revenue distribution agreement entered
42 into pursuant to the authority of subdivision (c) of section 1262 of the
43 tax law.
44 § 3. This act shall take effect immediately.
45 SUBPART HH
46 Section 1. Clause 16 of subparagraph (i) of the opening paragraph of
47 section 1210 of the tax law, as amended by chapter 182 of the laws of
48 2015, is amended to read as follows:
49 (16) the county of Orleans is hereby further authorized and empowered
50 to adopt and amend local laws, ordinances or resolutions imposing such
A. 1 22
1 taxes at a rate which is one percent additional to the three percent
2 rate authorized above in this paragraph for such county for the period
3 beginning June first, nineteen hundred ninety-three, and ending November
4 thirtieth, two thousand [seventeen] twenty;
5 § 2. This act shall take effect immediately.
6 SUBPART II
7 Section 1. Clause 36 of subparagraph (i) of the opening paragraph of
8 section 1210 of the tax law, as amended by chapter 324 of the laws of
9 2015, is amended to read as follows:
10 (36) the county of Oswego is hereby further authorized and empowered
11 to adopt and amend local laws, ordinances or resolutions imposing such
12 taxes at a rate which is one percent additional to the three percent
13 rate authorized above in this paragraph for such county for the period
14 beginning September first, two thousand four, and ending November thir-
15 tieth, two thousand [seventeen] twenty;
16 § 2. This act shall take effect immediately.
17 SUBPART JJ
18 Section 1. Clause 34 of subparagraph (i) of the opening paragraph of
19 section 1210 of the tax law, as amended by chapter 112 of the laws of
20 2015, is amended to read as follows:
21 (34) the county of Otsego is hereby further authorized and empowered
22 to adopt and amend local laws, ordinances or resolutions imposing such
23 taxes at a rate which is one percent additional to the three percent
24 rate authorized above in this paragraph for such county for the period
25 beginning December first, two thousand three, and ending November thir-
26 tieth, two thousand [seventeen] twenty;
27 § 2. This act shall take effect immediately.
28 SUBPART KK
29 Section 1. Clause 39 of subparagraph (i) of the opening paragraph of
30 section 1210 of the tax law, as amended by chapter 201 of the laws of
31 2015, is amended to read as follows:
32 (39) the county of Putnam is hereby further authorized and empowered
33 to adopt and amend local laws, ordinances or resolutions imposing such
34 taxes at a rate that is: (i) one-half of one percent additional to the
35 three percent rate authorized above in this paragraph for such county
36 for the period beginning September first, two thousand five and ending
37 August thirty-first, two thousand seven; and (ii) one percent additional
38 to the three percent rate authorized above in this paragraph for such
39 county for the period beginning September first, two thousand seven and
40 ending November thirtieth, two thousand [seventeen] twenty;
41 § 2. This act shall take effect immediately.
42 SUBPART LL
43 Section 1. Clause 3 of subparagraph (i) of the opening paragraph of
44 section 1210 of the tax law, as amended by chapter 175 of the laws of
45 2015, is amended to read as follows:
46 (3) the county of Rensselaer is hereby further authorized and
47 empowered to adopt and amend local laws, ordinances or resolutions
48 imposing such taxes at a rate which is one percent additional to the
A. 1 23
1 three percent rate authorized above in this paragraph for such county
2 for the period beginning September first, nineteen hundred ninety-four
3 and ending November thirtieth, two thousand [seventeen] twenty;
4 § 2. This act shall take effect immediately.
5 SUBPART MM
6 Section 1. Clause 23 of subparagraph (i) of the opening paragraph of
7 section 1210 of the tax law, as amended by chapter 190 of the laws of
8 2015, is amended to read as follows:
9 (23) the county of Rockland is hereby further authorized and empowered
10 to adopt and amend local laws, ordinances or resolutions imposing such
11 taxes at a rate which is: (i) five-eighths of one percent additional to
12 the three percent rate authorized above in this paragraph for such coun-
13 ty for the period beginning March first, two thousand two, and ending
14 November thirtieth, two thousand [seventeen] twenty; and also (ii) at a
15 rate which is three-eighths of one percent additional to the three
16 percent rate authorized above in this paragraph, and which is also addi-
17 tional to the five-eighths of one percent rate also authorized above in
18 this clause for such county, for the period beginning March first, two
19 thousand seven and ending November thirtieth, two thousand [seventeen]
20 twenty;
21 § 2. Section 1262-l of the tax law, as amended by chapter 190 of the
22 laws of 2015, is amended to read as follows:
23 § 1262-1. Allocation and distribution of net collections from the
24 additional rate of sales and compensating use tax in Rockland county. 1.
25 Notwithstanding any provision of law to the contrary, if the county of
26 Rockland imposes the additional five-eighths of one percent rate of tax
27 authorized by section twelve hundred ten of this article during the
28 period beginning March first, two thousand two, and ending November
29 thirtieth, two thousand [seventeen] twenty, such county shall allocate
30 and distribute twenty percent of the net collections from such addi-
31 tional rate to the towns and villages in the county in accordance with
32 subdivision (c) of section twelve hundred sixty-two of this part on the
33 basis of the ratio which the population of each such town or village
34 bears to such county's total population; and
35 2. Notwithstanding any provision of law to the contrary, if the county
36 of Rockland imposes the additional three-eighths of one percent rate of
37 tax authorized by section twelve hundred ten of this article during the
38 period beginning March first, two thousand seven, and ending November
39 thirtieth, two thousand [seventeen] twenty, such county shall allocate
40 and distribute sixteen and two-thirds percent of the net collections
41 from such additional rate to the general funds of towns and villages
42 within the county of Rockland with existing town and village police
43 departments from March first, two thousand seven through December thir-
44 ty-first, two thousand seven and thirty-three and one-third percent of
45 the net collections from such additional rate from January first, two
46 thousand eight through November thirtieth, two thousand [seventeen]
47 twenty. The monies allocated and distributed pursuant to this subdivi-
48 sion shall be allocated and distributed to towns and villages with
49 police departments on the basis of the number of full-time equivalent
50 police officers employed by each police department and shall not be used
51 for salaries heretofore or hereafter negotiated.
52 § 3. This act shall take effect immediately.
53 SUBPART NN
A. 1 24
1 Section 1. Clause 41 of subparagraph (i) of the opening paragraph of
2 section 1210 of the tax law, as amended by chapter 214 of the laws of
3 2015, is amended to read as follows:
4 (41) The county of St. Lawrence is hereby further authorized and
5 empowered to adopt and amend local laws, ordinances or resolutions
6 imposing such taxes at a rate that is one percent additional to the
7 three percent rate authorized above in this paragraph for such county
8 for the period beginning December first, two thousand thirteen and
9 ending November thirtieth, two thousand [seventeen] twenty;
10 § 2. This act shall take effect immediately.
11 SUBPART OO
12 Section 1. Clause 31 of subparagraph (i) of the opening paragraph of
13 section 1210 of the tax law, as amended by chapter 288 of the laws of
14 2015, is amended to read as follows:
15 (31) the county of Schenectady is hereby further authorized and
16 empowered to adopt and amend local laws, ordinances or resolutions
17 imposing such taxes at a rate which is one-half of one percent addi-
18 tional to the three percent rate authorized above in this paragraph for
19 such county for the period beginning June first, two thousand three, and
20 ending November thirtieth, two thousand [seventeen] twenty;
21 § 2. This act shall take effect immediately.
22 SUBPART PP
23 Section 1. Clause 35 of subparagraph (i) of the opening paragraph of
24 section 1210 of the tax law, as amended by chapter 280 of the laws of
25 2015, is amended to read as follows:
26 (35) the county of Schoharie is hereby further authorized and
27 empowered to adopt and amend local laws, ordinances or resolutions
28 imposing such taxes at a rate which is one percent additional to the
29 three percent rate authorized above in this paragraph for such county
30 for the period beginning June first, two thousand four, and ending
31 November thirtieth, two thousand [seventeen] twenty;
32 § 2. This act shall take effect immediately.
33 SUBPART QQ
34 Section 1. Clause 22 of subparagraph (i) of the opening paragraph of
35 section 1210 of the tax law, as amended by chapter 157 of the laws of
36 2015, is amended to read as follows:
37 (22) the county of Schuyler is hereby further authorized and empowered
38 to adopt and amend local laws, ordinances or resolutions imposing such
39 taxes at a rate which is one percent additional to the three percent
40 rate authorized above in this paragraph for such county for the period
41 beginning September first, nineteen hundred ninety-nine, and ending
42 November thirtieth, two thousand [seventeen] twenty;
43 § 2. This act shall take effect immediately.
44 SUBPART RR
45 Section 1. Clause 28 of subparagraph (i) of the opening paragraph of
46 section 1210 of the tax law, as amended by chapter 198 of the laws of
47 2015, is amended to read as follows:
A. 1 25
1 (28) the county of Seneca is hereby further authorized and empowered
2 to adopt and amend local laws, ordinances or resolutions imposing such
3 taxes at a rate that is one percent additional to the three percent rate
4 authorized above in this paragraph for such county for the period begin-
5 ning December first, two thousand two and ending November thirtieth, two
6 thousand [seventeen] twenty;
7 § 2. This act shall take effect immediately.
8 SUBPART SS
9 Section 1. Clause 26 of subparagraph (i) of the opening paragraph of
10 section 1210 of the tax law, as amended by chapter 165 of the laws of
11 2015, is amended to read as follows:
12 (26) the county of Steuben is hereby further authorized and empowered
13 to adopt and amend local laws, ordinances or resolutions imposing such
14 taxes at a rate which is one percent additional to the three percent
15 rate authorized above in this paragraph for such county for the period
16 beginning December first, nineteen hundred ninety-two and ending Novem-
17 ber thirtieth, two thousand [seventeen] twenty;
18 § 2. Section 1262-h of the tax law, as amended by chapter 165 of the
19 laws of 2015, is amended to read as follows:
20 § 1262-h. Allocation and distribution of net collections from the
21 additional one percent rate of sales and compensating use taxes in Steu-
22 ben county. Notwithstanding any provision of law to the contrary, of the
23 net collections received by the county of Steuben as a result of the
24 imposition of the additional one percent rate of tax authorized by
25 section twelve hundred ten of this article (a) during the period begin-
26 ning December first, nineteen hundred ninety-three and ending November
27 thirtieth, nineteen hundred ninety-four, the county of Steuben shall pay
28 or cause to be paid to the city of Hornell the sum of two hundred thou-
29 sand dollars, to the city of Corning the sum of three hundred thousand
30 dollars, and the sum of five hundred thousand dollars to the towns and
31 villages of the county of Steuben, on the basis of the ratio which the
32 full valuation of real property in each town or village bears to the
33 aggregate full valuation of real property in all of the towns and
34 villages in such area. Of the net collections received by the county of
35 Steuben as a result of the imposition of said additional one percent
36 rate of tax authorized by section twelve hundred ten of this article
37 during the period beginning December first, nineteen hundred ninety-four
38 and ending November thirtieth, nineteen hundred ninety-five, the county
39 of Steuben shall pay or cause to be paid to the city of Hornell the sum
40 of three hundred thousand dollars, to the city of Corning the sum of
41 four hundred fifty thousand dollars, and the sum of seven hundred fifty
42 thousand dollars to the towns and villages of the county of Steuben, on
43 the basis of the ratio which the full valuation of real property in each
44 town or village bears to the aggregate full valuation of real property
45 in all of the towns and villages in such area; and (b) during the period
46 beginning December first, nineteen hundred ninety-five and ending Novem-
47 ber thirtieth, two thousand seven, the county of Steuben shall annually
48 pay or cause to be paid to the city of Hornell the sum of five hundred
49 fifty thousand dollars, to the city of Corning the sum of six hundred
50 thousand dollars, and the sum of seven hundred fifty thousand dollars to
51 the towns and villages of the county of Steuben, on the basis of the
52 ratio which the full valuation of real property in each town or village
53 bears to the aggregate full valuation of real property in all of the
54 towns and villages in such area; and during the period beginning Decem-
A. 1 26
1 ber first, two thousand seven and ending November thirtieth, two thou-
2 sand nine, the county of Steuben shall annually pay or cause to be paid
3 to the city of Hornell the sum of six hundred ten thousand dollars, to
4 the city of Corning the sum of six hundred fifty thousand dollars, and
5 the sum of seven hundred fifty thousand dollars to the towns and
6 villages of the county of Steuben, on the basis of the ratio which the
7 full valuation of real property in each town or village bears to the
8 aggregate full valuation of real property in all of the towns and
9 villages in such area; and during the period beginning December first,
10 two thousand nine and ending November thirtieth, two thousand eleven,
11 the county of Steuben shall annually pay or cause to be paid to the city
12 of Hornell the sum of seven hundred ten thousand dollars, to the city of
13 Corning the sum of seven hundred ten thousand dollars, and the sum of
14 seven hundred fifty thousand dollars to the towns and villages of the
15 county of Steuben, on the basis of the ratio which the full valuation of
16 real property in each town or village bears to the aggregate full valu-
17 ation of real property in all of the towns and villages in such area;
18 and during the period beginning December first, two thousand eleven and
19 ending November thirtieth, two thousand thirteen, the county of Steuben
20 shall annually pay or cause to be paid to the city of Hornell the sum of
21 seven hundred forty thousand dollars, to the city of Corning the sum of
22 seven hundred forty thousand dollars, and the sum of seven hundred fifty
23 thousand dollars to the towns and villages of the county of Steuben, on
24 the basis of the ratio which the full valuation of real property in each
25 town or village bears to the aggregate full valuation of real property
26 in all of the towns and villages in such area; and during the period
27 beginning December first, two thousand thirteen and ending November
28 thirtieth, two thousand fifteen, the county of Steuben shall annually
29 pay or cause to be paid to the city of Hornell the sum of seven hundred
30 sixty-five thousand dollars, to the city of Corning the sum of seven
31 hundred sixty-five thousand dollars, and the sum of seven hundred fifty
32 thousand dollars to the towns and villages of the county of Steuben, on
33 the basis of the ratio which the full valuation of real property in each
34 town or village bears to the aggregate full valuation of real property
35 in all of the towns and villages in such area; and during the period
36 beginning December first, two thousand fifteen and ending November thir-
37 tieth, two thousand seventeen, the county of Steuben shall annually pay
38 or cause to be paid to the city of Hornell the sum of seven hundred
39 sixty-five thousand dollars, to the city of Corning the sum of seven
40 hundred sixty-five thousand dollars, and the sum of seven hundred fifty
41 thousand dollars to the towns and villages of the county of Steuben, on
42 the basis of the ratio which the full valuation of real property in each
43 town or village bears to the aggregate full valuation of real property
44 in all of the towns and villages in such area; and during the period
45 beginning December first, two thousand seventeen and ending November
46 thirtieth, two thousand twenty, the county of Steuben shall annually pay
47 or cause to be paid to the city of Hornell the sum of seven hundred
48 eighty thousand dollars, to the city of Corning the sum of seven hundred
49 eighty thousand dollars, and the sum of seven hundred fifty thousand
50 dollars to the towns and villages of the county of Steuben, on the basis
51 of the ratio which the full valuation of real property in each town or
52 village bears to the aggregate full valuation of real property in all of
53 the towns and villages in such area.
54 § 3. This act shall take effect immediately.
55 SUBPART TT
A. 1 27
1 Section 1. Clause 14 of subparagraph (i) of the opening paragraph of
2 section 1210 of the tax law, as amended by chapter 221 of the laws of
3 2015, is amended to read as follows:
4 (14) the county of Suffolk 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 June first, two thousand one and ending November thirtieth,
9 two thousand [seventeen] twenty;
10 § 2. Subdivision (c) of section 1262-j of the tax law, as amended by
11 chapter 221 of the laws of 2015, is amended to read as follows:
12 (c) Notwithstanding any provision of law to the contrary, of the net
13 collections received by the county of Suffolk as a result of the
14 increase of one percent to the tax authorized by section twelve hundred
15 ten of this article for the period beginning June first, two thousand
16 one and ending November thirtieth, two thousand [seventeen] twenty,
17 imposed by local laws or resolutions (by simple majority) by the county
18 legislature, and signed by the county executive, the county of Suffolk
19 shall allocate such net collections as follows: no less than one-eighth
20 and no more than three-eighths of such net collections received shall be
21 dedicated for public safety purposes and the balance shall be deposited
22 in the general fund of the county of Suffolk.
23 § 3. This act shall take effect immediately.
24 SUBPART UU
25 Section 1. Clause 33 of subparagraph (i) of the opening paragraph of
26 section 1210 of the tax law, as amended by chapter 313 of the laws of
27 2015, is amended to read as follows:
28 (33) the county of Sullivan is hereby further authorized and empowered
29 to adopt and amend local laws, ordinances or resolutions imposing such
30 taxes at a rate that is: (i) one-half of one percent additional to the
31 three percent rate authorized above in this paragraph for such county
32 for the period beginning June first, two thousand three, and ending
33 November thirtieth, two thousand [seventeen] twenty; and (ii) an addi-
34 tional one-half of one percent in addition to the other rates authorized
35 above in this paragraph for such county for the period beginning June
36 first, two thousand seven and ending November thirtieth, two thousand
37 [seventeen] twenty;
38 § 2. This act shall take effect immediately.
39 SUBPART VV
40 Section 1. Clause 17 of subparagraph (i) of the opening paragraph of
41 section 1210 of the tax law, as amended by chapter 282 of the laws of
42 2015, is amended to read as follows:
43 (17) the county of Tioga is hereby further authorized and empowered to
44 adopt and amend local laws, ordinances or resolutions imposing such
45 taxes at a rate which is: (i) one-half of one percent additional to the
46 three percent rate authorized above in this paragraph for such county
47 for the period beginning September first, nineteen hundred ninety-three,
48 and ending November thirtieth, two thousand three; and (ii) one percent
49 additional to the three percent rate authorized above in this paragraph
50 for such county for the period beginning December first, two thousand
51 five, and ending November thirtieth, two thousand [seventeen] twenty;
52 § 2. This act shall take effect immediately.
A. 1 28
1 SUBPART WW
2 Section 1. Clause 11 of subparagraph (i) of the opening paragraph of
3 section 1210 of the tax law, as amended by chapter 276 of the laws of
4 2015, is amended to read as follows:
5 (11) the county of Tompkins is hereby further authorized and empowered
6 to adopt and amend local laws, ordinances or resolutions imposing such
7 taxes at a rate which is one-half or one percent additional to the three
8 percent rate authorized above in this paragraph for such county for the
9 period beginning December first, nineteen hundred ninety-two and ending
10 November thirtieth, two thousand [seventeen] twenty;
11 § 2. This act shall take effect immediately.
12 SUBPART XX
13 Section 1. Clause 7 of subparagraph (i) of the opening paragraph of
14 section 1210 of the tax law, as amended by chapter 181 of the laws of
15 2015, is amended to read as follows:
16 (7) the county of Ulster is hereby further authorized and empowered to
17 adopt and amend local laws, ordinances or resolutions imposing such
18 taxes at a rate which is one percent additional to the three percent
19 rate authorized above in this paragraph for such county for the period
20 beginning September first, two thousand two and ending November thirti-
21 eth, two thousand [seventeen] twenty;
22 § 2. Section 3 of chapter 200 of the laws of 2002 amending the tax law
23 relating to certain tax rates imposed by the county of Ulster, as
24 amended by chapter 181 of the laws of 2015, is amended to read as
25 follows:
26 § 3. If, pursuant to the authority of this act, the county of Ulster
27 imposes sales and compensating use taxes at a rate greater than three
28 percent for all or any portion of the period commencing September 1,
29 2002, and ending November 30, [2017] 2020, net collections from such
30 additional rate of tax imposed during such period shall be deemed to be,
31 and shall be included in, net collections subject to such county's
32 existing agreement with the city of Kingston entered into pursuant to
33 subdivision (c) of section 1262 of the tax law and such net collections
34 shall be allocated in accordance with such agreement.
35 § 3. This act shall take effect immediately.
36 SUBPART YY
37 Section 1. Clause 34 of subparagraph (i) of the opening paragraph of
38 section 1210 of the tax law, as amended by chapter 196 of the laws of
39 2015, is amended to read as follows:
40 (34) the county of Wayne is hereby further authorized and empowered to
41 adopt and amend local laws, ordinances or resolutions imposing such
42 taxes at a rate that is one percent additional to the three percent rate
43 authorized above in this paragraph for such county for the period begin-
44 ning December first, two thousand five, and ending November thirtieth,
45 two thousand [seventeen] twenty;
46 § 2. This act shall take effect immediately.
47 SUBPART ZZ
A. 1 29
1 Section 1. Clause 6 of subparagraph (i) of the opening paragraph of
2 section 1210 of the tax law, as amended by chapter 293 of the laws of
3 2015, is amended to read as follows:
4 (6) the county of Wyoming 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-two and ending Novem-
9 ber thirtieth, two thousand [seventeen] twenty;
10 § 2. This act shall take effect immediately.
11 SUBPART AAA
12 Section 1. Clause 30 of subparagraph (i) of the opening paragraph of
13 section 1210 of the tax law, as amended by chapter 156 of the laws of
14 2015, is amended to read as follows:
15 (30) the county of Yates is hereby further authorized and empowered to
16 adopt and amend local laws, ordinances or resolutions imposing such
17 taxes at a rate which is one percent additional to the three percent
18 rate authorized above in this paragraph for such county for the period
19 beginning September first, two thousand three, and ending November thir-
20 tieth, two thousand [seventeen] twenty;
21 § 2. This act shall take effect immediately.
22 SUBPART BBB
23 Section 1. Clause 6 of subparagraph (ii) of the opening paragraph of
24 section 1210 of the tax law, as amended by chapter 207 of the laws of
25 2015, is amended to read as follows:
26 (6) the city of Oswego is hereby further authorized and empowered to
27 adopt and amend local laws, ordinances or resolutions imposing such
28 taxes at a rate which is one percent additional to the three percent
29 rate authorized above in this paragraph for such city for the period
30 beginning September first, two thousand four, and ending November thir-
31 tieth, two thousand [seventeen] twenty;
32 § 2. This act shall take effect immediately.
33 SUBPART CCC
34 Section 1. Clause 1 of subparagraph (ii) of the opening paragraph of
35 section 1210 of the tax law, as amended by chapter 67 of the laws of
36 2015, is amended to read as follows:
37 (1) the city of Yonkers is hereby further authorized and empowered to
38 adopt and amend local laws, ordinances or resolutions imposing such
39 taxes at a rate which is: (a) one percent additional to the three
40 percent rate authorized above in this paragraph for such city; and (b)
41 one-half of one percent in addition to the other rates authorized in
42 this paragraph for such city for the period beginning September first,
43 two thousand fifteen and ending November thirtieth, two thousand [seven-
44 teen] twenty;
45 § 2. Section 7 of chapter 67 of the laws of 2015, amending the tax law
46 relating to authorizing the city of Yonkers to impose additional sales
47 tax, is amended to read as follows:
48 § 7. This act shall take effect immediately and shall expire and be
49 deemed repealed November 30, [2017] 2020.
A. 1 30
1 § 3. This act shall take effect immediately; provided, however, that
2 the amendments to clause 1 of subparagraph (ii) of the opening paragraph
3 of section 1210 of the tax law made by section one of this act shall not
4 affect the expiration and reversion of such clause and shall be deemed
5 to expire therewith.
6 SUBPART DDD
7 Section 1. Clause 4 of subparagraph (ii) of the opening paragraph of
8 section 1210 of the tax law, as amended by chapter 274 of the laws of
9 2015, is amended to read as follows:
10 (4) the city of New Rochelle is hereby further authorized and
11 empowered to adopt and amend local laws, ordinances or resolutions
12 imposing such taxes at a rate which is one percent additional to the
13 three percent rate authorized above in this paragraph for such city for
14 the period beginning September first, nineteen hundred ninety-three and
15 ending December thirty-first, two thousand [seventeen] twenty;
16 § 2. This act shall take effect immediately.
17 § 2. Severability clause. If any clause, sentence, paragraph, subdivi-
18 sion, or section of this part shall be adjudged by any court of compe-
19 tent jurisdiction to be invalid, such judgment shall not affect, impair,
20 or invalidate the remainder thereof, but shall be confined in its opera-
21 tion to the clause, sentence, paragraph, subdivision or section thereof
22 directly involved in the controversy in which such judgment shall have
23 been rendered. It is hereby declared to be the intent of the legislature
24 that this part would have been enacted even if such invalid provisions
25 had not been included herein.
26 § 3. This act shall take effect immediately provided, however, that
27 the applicable effective date of Subparts A through DDD of this part
28 shall be as specifically set forth in the last section of such Subparts.
29 PART B
30 Section 1. This part enacts into law legislation providing for the
31 imposition of hotel and motel taxes by certain counties. Each component
32 is wholly contained within a Subpart identified as Subparts A through C.
33 The effective date for each particular provision contained within a
34 Subpart is set forth in the last section of such Subpart. Any provision
35 of any section contained within a Subpart, including the effective date
36 of the Subpart, which makes reference to a section "of this act", when
37 used in connection with that particular component, shall be deemed to
38 mean and refer to the corresponding section of the subpart in which it
39 is found. Section three of this part sets forth the general effective
40 date of this part.
41 SUBPART A
42 Section 1. Subdivision 7 of section 1202-q of the tax law, as amended
43 by chapter 323 of the laws of 2015, is amended to read as follows:
44 (7) Such local law shall provide for the imposition of a hotel or
45 motel tax for a period to expire on December thirty-first, two thousand
46 [seventeen] twenty.
47 § 2. Section 6 of chapter 179 of the laws of 2000, amending the tax
48 law, relating to hotel and motel taxes in Nassau county and a surcharge
49 on tickets to places of entertainment in such county, as amended by
50 chapter 323 of the laws of 2015, is amended to read as follows:
A. 1 31
1 § 6. This act shall take effect immediately, except that section five
2 of this act shall take effect on the same date as a chapter of the laws
3 of 2000 amending the public authorities law and the tax law relating to
4 creating the Nassau county interim finance authority takes effect;
5 provided, further, that sections two, three and four of this act shall
6 expire and be deemed repealed December 31, [2017] 2020.
7 § 3. This act shall take effect immediately.
8 SUBPART B
9 Section 1. Section 2 of chapter 405 of the laws of 2007, amending the
10 tax law relating to increasing hotel/motel taxes in Chautauqua county,
11 as amended by chapter 320 of the laws of 2015, is amended to read as
12 follows:
13 § 2. This act shall take effect December 1, 2007 and shall expire and
14 be deemed repealed November 30, [2017] 2020.
15 § 2. This act shall take effect immediately.
16 SUBPART C
17 Section 1. Subdivision 7 of section 1202-o of the tax law, as amended
18 by chapter 348 of the laws of 2015, is amended to read as follows:
19 (7) Such local law shall provide for the imposition of a hotel or
20 motel tax until December thirty-first, two thousand [seventeen] twenty.
21 § 2. This act shall take effect immediately.
22 § 2. Severability clause. If any clause, sentence, paragraph, subdivi-
23 sion, or section of this part shall be adjudged by any court of compe-
24 tent jurisdiction to be invalid, such judgment shall not affect, impair,
25 or invalidate the remainder thereof, but shall be confined in its opera-
26 tion to the clause, sentence, paragraph, subdivision or section thereof
27 directly involved in the controversy in which such judgment shall have
28 been rendered. It is hereby declared to be the intent of the legislature
29 that this part would have been enacted even if such invalid provisions
30 had not been included herein.
31 § 3. This act shall take effect immediately provided, however, that
32 the applicable effective date of Subparts A through C of this part shall
33 be as specifically set forth in the last section of such Subparts.
34 PART C
35 Section 1. This part enacts into law legislation providing for the
36 imposition of a county recording tax on obligation secured by a mortgage
37 on real property. Each component is wholly contained within a Subpart
38 identified as Subparts A through H. The effective date for each partic-
39 ular provision contained within a Subpart is set forth in the last
40 section of such Subpart. Any provision of any section contained within a
41 Subpart, including the effective date of the Subpart, which makes refer-
42 ence to a section "of this act", when used in connection with that
43 particular component, shall be deemed to mean and refer to the corre-
44 sponding section of the subpart in which it is found. Section three of
45 this part sets forth the general effective date of this part.
46 SUBPART A
47 Section 1. Section 2 of chapter 333 of the laws of 2006 amending the
48 tax law relating to authorizing the county of Schoharie to impose a
A. 1 32
1 county recording tax on obligation secured by a mortgage on real proper-
2 ty, as amended by chapter 281 of the laws of 2015, is amended to read as
3 follows:
4 § 2. This act shall take effect immediately and shall expire and be
5 deemed repealed on and after December 1, [2017] 2020.
6 § 2. This act shall take effect immediately.
7 SUBPART B
8 Section 1. Section 2 of chapter 326 of the laws of 2006, amending the
9 tax law relating to authorizing the county of Hamilton to impose a coun-
10 ty recording tax on obligations secured by mortgages on real property,
11 as amended by chapter 296 of the laws of 2015, is amended to read as
12 follows:
13 § 2. This act shall take effect immediately and shall expire and be
14 deemed repealed December 1, [2017] 2020.
15 § 2. This act shall take effect immediately.
16 SUBPART C
17 Section 1. Section 2 of chapter 489 of the laws of 2004, amending the
18 tax law relating to the mortgage recording tax in the county of Fulton,
19 as amended by chapter 285 of the laws of 2015, is amended to read as
20 follows:
21 § 2. This act shall take effect immediately and shall expire November
22 30, [2017] 2020 when upon such date the provisions of this act shall be
23 deemed repealed.
24 § 2. This act shall take effect immediately.
25 SUBPART D
26 Section 1. Subdivision 1 of section 253-d of the tax law, as amended
27 by chapter 22 of the laws of 2015, is amended to read as follows:
28 1. The city of Yonkers, acting through its local legislative body, is
29 hereby authorized and empowered to adopt and amend local laws imposing
30 in any such city during the period beginning September first, nineteen
31 hundred ninety-three and ending August thirty-first, two thousand
32 [seventeen] twenty, a tax of fifty cents for each one hundred dollars
33 and each remaining major fraction thereof of principal debt or obli-
34 gation which is or under any contingency may be secured at the date of
35 execution thereof, or at any time thereafter, by a mortgage on real
36 property situated within such city and recorded on or after the date
37 upon which such tax takes effect and a tax of fifty cents on such mort-
38 gage if the principal debt or obligation which is or by any contingency
39 may be secured by such mortgage is less than one hundred dollars.
40 § 2. This act shall take effect immediately.
41 SUBPART E
42 Section 1. Section 2 of chapter 443 of the laws of 2007 amending the
43 tax law relating to authorizing the county of Cortland to impose an
44 additional mortgage recording tax, as amended by chapter 161 of the laws
45 of 2015, is amended to read as follows:
46 § 2. This act shall take effect on the sixtieth day after it shall
47 have become a law and shall expire and be deemed repealed December 1,
48 [2017] 2020.
A. 1 33
1 § 2. This act shall take effect immediately.
2 SUBPART F
3 Section 1. Section 2 of chapter 579 of the laws of 2004, amending the
4 tax law relating to authorizing the county of Genesee to impose a county
5 recording tax on certain mortgage obligation, as amended by chapter 301
6 of the laws of 2015, is amended to read as follows:
7 § 2. This act shall take effect on the thirtieth day after it shall
8 have become a law; and shall expire on November 1, [2017] 2020, when
9 upon such date the provisions of this act shall be deemed repealed.
10 § 2. This act shall take effect immediately.
11 SUBPART G
12 Section 1. Section 2 of chapter 366 of the laws of 2005, amending the
13 tax law relating to the mortgage recording tax in the county of Yates,
14 as amended by chapter 232 of the laws of 2014, is amended to read as
15 follows:
16 § 2. This act shall take effect on the thirtieth day after it shall
17 have become a law and shall expire and be deemed repealed on December 1,
18 [2017] 2020.
19 § 2. This act shall take effect immediately.
20 SUBPART H
21 Section 1. Section 3 of chapter 365 of the laws of 2005, amending the
22 tax law relating to the mortgage recording tax in the county of Steuben,
23 as amended by chapter 212 of the laws of 2014, is amended to read as
24 follows:
25 § 3. This act shall take effect immediately except that section two of
26 this act shall take effect on the thirtieth day after it shall have
27 become a law and shall expire and be deemed repealed on December 1,
28 [2017] 2020.
29 § 2. This act shall take effect immediately.
30 § 2. Severability clause. If any clause, sentence, paragraph, subdivi-
31 sion, or section of this part shall be adjudged by any court of compe-
32 tent jurisdiction to be invalid, such judgment shall not affect, impair,
33 or invalidate the remainder thereof, but shall be confined in its opera-
34 tion to the clause, sentence, paragraph, subdivision or section thereof
35 directly involved in the controversy in which such judgment shall have
36 been rendered. It is hereby declared to be the intent of the legislature
37 that this part would have been enacted even if such invalid provisions
38 had not been included herein.
39 § 3. This act shall take effect immediately provided, however, that
40 the applicable effective date of Subparts A through H of this part shall
41 be as specifically set forth in the last section of such Subparts.
42 PART D
43 Section 1. Section 2 of chapter 556 of the laws of 2007 amending the
44 tax law relating to the imposition of an additional real estate transfer
45 tax within the county of Columbia, as amended by chapter 308 of the laws
46 of 2015, is amended to read as follows:
47 § 2. This act shall take effect immediately and shall expire and be
48 deemed repealed on December 31, [2017] 2020.
A. 1 34
1 § 2. This act shall take effect immediately.
2 PART E
3 Section 1. Subparagraph (A) of paragraph 7 of subdivision (ee) of
4 section 1115 of the tax law, as amended by section 33 of part A of chap-
5 ter 20 of the laws of 2015, is amended to read as follows:
6 (A) "Tenant" means a person who, as lessee, enters into a space lease
7 with a landlord for a term of ten years or more commencing on or after
8 September first, two thousand five, but not later than, in the case of a
9 space lease with respect to leased premises located in eligible areas as
10 defined in clause (i) of subparagraph (D) of this paragraph, September
11 first, two thousand [seventeen] twenty and, in the case of a space lease
12 with respect to leased premises located in eligible areas as defined in
13 clause (ii) of subparagraph (D) of this paragraph not later than Septem-
14 ber first, two thousand [nineteen] twenty-two, of premises for use as
15 commercial office space in buildings located or to be located in the
16 eligible areas. A person who currently occupies premises for use as
17 commercial office space under an existing lease in a building in the
18 eligible areas shall not be eligible for exemption under this subdivi-
19 sion unless such existing lease, in the case of a space lease with
20 respect to leased premises located in eligible areas as defined in
21 clause (i) of subparagraph (D) of this paragraph expires according to
22 its terms before September first, two thousand [seventeen] twenty or
23 such existing lease, in the case of a space lease with respect to leased
24 premises located in eligible areas as defined in clause (ii) of subpara-
25 graph (D) of this paragraph and such person enters into a space lease,
26 for a term of ten years or more commencing on or after September first,
27 two thousand five, of premises for use as commercial office space in a
28 building located or to be located in the eligible areas, provided that
29 such space lease with respect to leased premises located in eligible
30 areas as defined in clause (i) of subparagraph (D) of this paragraph
31 commences no later than September first, two thousand [seventeen]
32 twenty, and provided that such space lease with respect to leased prem-
33 ises located in eligible areas as defined in clause (ii) of subparagraph
34 (D) of this paragraph commences no later than September first, two thou-
35 sand [nineteen] twenty-two and provided, further, that such space lease
36 shall expire no earlier than ten years after the expiration of the
37 original lease.
38 § 2. Section 2 of part C of chapter 2 of the laws of 2005 amending the
39 tax law relating to exemptions from sales and use taxes, as amended by
40 section 34 of part A of chapter 20 of the laws of 2015, is amended to
41 read as follows:
42 § 2. This act shall take effect September 1, 2005 and shall expire and
43 be deemed repealed on December 1, [2020] 2023, and shall apply to sales
44 made, uses occurring and services rendered on or after such effective
45 date, in accordance with the applicable transitional provisions of
46 sections 1106 and 1217 of the tax law; except that clause (i) of subpar-
47 agraph (D) of paragraph seven of subdivision (ee) of section 1115 of the
48 tax law, as added by section one of this act, shall expire and be deemed
49 repealed December 1, [2018] 2021.
50 § 3. Subdivision (b) of section 25-z of the general city law, as
51 amended by section 35 of part A of chapter 20 of the laws of 2015, is
52 amended to read as follows:
53 (b) No eligible business shall be authorized to receive a credit under
54 any local law enacted pursuant to this article until the premises with
A. 1 35
1 respect to which it is claiming the credit meet the requirements in the
2 definition of eligible premises and until it has obtained a certif-
3 ication of eligibility from the mayor of such city or an agency desig-
4 nated by such mayor, and an annual certification from such mayor or an
5 agency designated by such mayor as to the number of eligible aggregate
6 employment shares maintained by such eligible business that may qualify
7 for obtaining a tax credit for the eligible business' taxable year. Any
8 written documentation submitted to such mayor or such agency or agencies
9 in order to obtain any such certification shall be deemed a written
10 instrument for purposes of section 175.00 of the penal law. Such local
11 law may provide for application fees to be determined by such mayor or
12 such agency or agencies. No such certification of eligibility shall be
13 issued under any local law enacted pursuant to this article to an eligi-
14 ble business on or after July first, two thousand [seventeen] twenty
15 unless:
16 (1) prior to such date such business has purchased, leased or entered
17 into a contract to purchase or lease particular premises or a parcel on
18 which will be constructed such premises or already owned such premises
19 or parcel;
20 (2) prior to such date improvements have been commenced on such prem-
21 ises or parcel, which improvements will meet the requirements of subdi-
22 vision (e) of section twenty-five-y of this article relating to expendi-
23 tures for improvements;
24 (3) prior to such date such business submits a preliminary application
25 for a certification of eligibility to such mayor or such agency or agen-
26 cies with respect to a proposed relocation to such particular premises;
27 and
28 (4) such business relocates to such particular premises not later than
29 thirty-six months or, in a case in which the expenditures made for the
30 improvements specified in paragraph two of this subdivision are in
31 excess of fifty million dollars within seventy-two months from the date
32 of submission of such preliminary application.
33 § 4. Subdivision (b) of section 25-ee of the general city law, as
34 amended by section 36 of part A of chapter 20 of the laws of 2015, is
35 amended to read as follows:
36 (b) No eligible business or special eligible business shall be author-
37 ized to receive a credit against tax under any local law enacted pursu-
38 ant to this article until the premises with respect to which it is
39 claiming the credit meet the requirements in the definition of eligible
40 premises and until it has obtained a certification of eligibility from
41 the mayor of such city or any agency designated by such mayor, and an
42 annual certification from such mayor or an agency designated by such
43 mayor as to the number of eligible aggregate employment shares main-
44 tained by such eligible business or such special eligible business that
45 may qualify for obtaining a tax credit for the eligible business' taxa-
46 ble year. No special eligible business shall be authorized to receive a
47 credit against tax under the provisions of this article unless the
48 number of relocated employee base shares calculated pursuant to subdivi-
49 sion (o) of section twenty-five-dd of this article is equal to or great-
50 er than the lesser of twenty-five percent of the number of New York city
51 base shares calculated pursuant to subdivision (p) of such section and
52 two hundred fifty employment shares. Any written documentation submitted
53 to such mayor or such agency or agencies in order to obtain any such
54 certification shall be deemed a written instrument for purposes of
55 section 175.00 of the penal law. Such local law may provide for applica-
56 tion fees to be determined by such mayor or such agency or agencies. No
A. 1 36
1 certification of eligibility shall be issued under any local law enacted
2 pursuant to this article to an eligible business on or after July first,
3 two thousand [seventeen] twenty unless:
4 (1) prior to such date such business has purchased, leased or entered
5 into a contract to purchase or lease premises in the eligible Lower
6 Manhattan area or a parcel on which will be constructed such premises;
7 (2) prior to such date improvements have been commenced on such prem-
8 ises or parcel, which improvements will meet the requirements of subdi-
9 vision (e) of section twenty-five-dd of this article relating to expend-
10 itures for improvements;
11 (3) prior to such date such business submits a preliminary application
12 for a certification of eligibility to such mayor or such agency or agen-
13 cies with respect to a proposed relocation to such premises; and
14 (4) such business relocates to such premises as provided in subdivi-
15 sion (j) of section twenty-five-dd of this article not later than thir-
16 ty-six months or, in a case in which the expenditures made for the
17 improvements specified in paragraph two of this subdivision are in
18 excess of fifty million dollars within seventy-two months from the date
19 of submission of such preliminary application.
20 § 5. Subdivision (b) of section 22-622 of the administrative code of
21 the city of New York, as amended by section 37 of part A of chapter 20
22 of the laws of 2015, is amended to read as follows:
23 (b) No eligible business shall be authorized to receive a credit
24 against tax or a reduction in base rent subject to tax under the
25 provisions of this chapter, and of title eleven of the code as described
26 in subdivision (a) of this section, until the premises with respect to
27 which it is claiming the credit meet the requirements in the definition
28 of eligible premises and until it has obtained a certification of eligi-
29 bility from the mayor or an agency designated by the mayor, and an annu-
30 al certification from the mayor or an agency designated by the mayor as
31 to the number of eligible aggregate employment shares maintained by such
32 eligible business that may qualify for obtaining a tax credit for the
33 eligible business' taxable year. Any written documentation submitted to
34 the mayor or such agency or agencies in order to obtain any such certif-
35 ication shall be deemed a written instrument for purposes of section
36 175.00 of the penal law. Application fees for such certifications shall
37 be determined by the mayor or such agency or agencies. No certification
38 of eligibility shall be issued to an eligible business on or after July
39 first, two thousand [seventeen] twenty unless:
40 (1) prior to such date such business has purchased, leased or entered
41 into a contract to purchase or lease particular premises or a parcel on
42 which will be constructed such premises or already owned such premises
43 or parcel;
44 (2) prior to such date improvements have been commenced on such prem-
45 ises or parcel which improvements will meet the requirements of subdivi-
46 sion (e) of section 22-621 of this chapter relating to expenditures for
47 improvements;
48 (3) prior to such date such business submits a preliminary application
49 for a certification of eligibility to such mayor or such agency or agen-
50 cies with respect to a proposed relocation to such particular premises;
51 and
52 (4) such business relocates to such particular premises not later than
53 thirty-six months or, in a case in which the expenditures made for
54 improvements specified in paragraph two of this subdivision are in
55 excess of fifty million dollars within seventy-two months from the date
56 of submission of such preliminary application.
A. 1 37
1 § 6. Subdivision (b) of section 22-624 of the administrative code of
2 the city of New York, as amended by section 38 of part A of chapter 20
3 of the laws of 2015, is amended to read as follows:
4 (b) No eligible business or special eligible business shall be author-
5 ized to receive a credit against tax under the provisions of this chap-
6 ter, and of title eleven of the code as described in subdivision (a) of
7 this section, until the premises with respect to which it is claiming
8 the credit meet the requirements in the definition of eligible premises
9 and until it has obtained a certification of eligibility from the mayor
10 or an agency designated by the mayor, and an annual certification from
11 the mayor or an agency designated by the mayor as to the number of
12 eligible aggregate employment shares maintained by such eligible busi-
13 ness or special eligible business that may qualify for obtaining a tax
14 credit for the eligible business' taxable year. No special eligible
15 business shall be authorized to receive a credit against tax under the
16 provisions of this chapter and of title eleven of the code unless the
17 number of relocated employee base shares calculated pursuant to subdivi-
18 sion (o) of section 22-623 of this chapter is equal to or greater than
19 the lesser of twenty-five percent of the number of New York city base
20 shares calculated pursuant to subdivision (p) of such section 22-623,
21 and two hundred fifty employment shares. Any written documentation
22 submitted to the mayor or such agency or agencies in order to obtain any
23 such certification shall be deemed a written instrument for purposes of
24 section 175.00 of the penal law. Application fees for such certif-
25 ications shall be determined by the mayor or such agency or agencies. No
26 certification of eligibility shall be issued to an eligible business on
27 or after July first, two thousand [seventeen] twenty unless:
28 (1) prior to such date such business has purchased, leased or entered
29 into a contract to purchase or lease premises in the eligible Lower
30 Manhattan area or a parcel on which will be constructed such premises;
31 (2) prior to such date improvements have been commenced on such prem-
32 ises or parcel, which improvements will meet the requirements of subdi-
33 vision (e) of section 22-623 of this chapter relating to expenditures
34 for improvements;
35 (3) prior to such date such business submits a preliminary application
36 for a certification of eligibility to such mayor or such agency or agen-
37 cies with respect to a proposed relocation to such premises; and
38 (4) such business relocates to such premises not later than thirty-six
39 months or, in a case in which the expenditures made for the improvements
40 specified in paragraph two of this subdivision are in excess of fifty
41 million dollars within seventy-two months from the date of submission of
42 such preliminary application.
43 § 7. Paragraph 1 of subdivision (b) of section 25-s of the general
44 city law, as amended by section 39 of part A of chapter 20 of the laws
45 of 2015, is amended to read as follows:
46 (1) non-residential premises that are wholly contained in property
47 that is eligible to obtain benefits under title two-D or two-F of arti-
48 cle four of the real property tax law, or would be eligible to receive
49 benefits under such article except that such property is exempt from
50 real property taxation and the requirements of paragraph (b) of subdivi-
51 sion seven of section four hundred eighty-nine-dddd of such title two-D,
52 or the requirements of subparagraph (ii) of paragraph (b) of subdivision
53 five of section four hundred eighty-nine-cccccc of such title two-F,
54 whichever is applicable, have not been satisfied, provided that applica-
55 tion for such benefits was made after May third, nineteen hundred eight-
56 y-five and prior to July first, two thousand [seventeen] twenty, that
A. 1 38
1 construction or renovation of such premises was described in such appli-
2 cation, that such premises have been substantially improved by such
3 construction or renovation so described, that the minimum required
4 expenditure as defined in such title two-D or two-F, whichever is appli-
5 cable, has been made, and that such real property is located in an
6 eligible area; or
7 § 8. Paragraph 3 of subdivision (b) of section 25-s of the general
8 city law, as amended by section 40 of part A of chapter 20 of the laws
9 of 2015, is amended to read as follows:
10 (3) non-residential premises that are wholly contained in real proper-
11 ty that has obtained approval after October thirty-first, two thousand
12 and prior to July first, two thousand [seventeen] twenty for financing
13 by an industrial development agency established pursuant to article
14 eighteen-A of the general municipal law, provided that such financing
15 has been used in whole or in part to substantially improve such premises
16 (by construction or renovation), and that expenditures have been made
17 for improvements to such real property in excess of ten per centum of
18 the value at which such real property was assessed for tax purposes for
19 the tax year in which such improvements commenced, that such expendi-
20 tures have been made within thirty-six months after the earlier of (i)
21 the issuance by such agency of bonds for such financing, or (ii) the
22 conveyance of title to such property to such agency, and that such real
23 property is located in an eligible area; or
24 § 9. Paragraph 5 of subdivision (b) of section 25-s of the general
25 city law, as amended by section 41 of part A of chapter 20 of the laws
26 of 2015, is amended to read as follows:
27 (5) non-residential premises that are wholly contained in real proper-
28 ty owned by such city or the New York state urban development corpo-
29 ration, or a subsidiary thereof, a lease for which was approved in
30 accordance with the applicable provisions of the charter of such city or
31 by the board of directors of such corporation, and such approval was
32 obtained after October thirty-first, two thousand and prior to July
33 first, two thousand [seventeen] twenty, provided, however, that such
34 premises were constructed or renovated subsequent to such approval, that
35 expenditures have been made subsequent to such approval for improvements
36 to such real property (by construction or renovation) in excess of ten
37 per centum of the value at which such real property was assessed for tax
38 purposes for the tax year in which such improvements commenced, that
39 such expenditures have been made within thirty-six months after the
40 effective date of such lease, and that such real property is located in
41 an eligible area; or
42 § 10. Paragraph 2 of subdivision (c) of section 25-t of the general
43 city law, as amended by section 42 of part A of chapter 20 of the laws
44 of 2015, is amended to read as follows:
45 (2) No eligible energy user, qualified eligible energy user, on-site
46 cogenerator, or clean on-site cogenerator shall receive a rebate pursu-
47 ant to this article until it has obtained a certification from the
48 appropriate city agency in accordance with a local law enacted pursuant
49 to this section. No such certification for a qualified eligible energy
50 user shall be issued on or after November first, two thousand. No such
51 certification of any other eligible energy user, on-site cogenerator, or
52 clean on-site cogenerator shall be issued on or after July first, two
53 thousand [seventeen] twenty.
54 § 11. Paragraph 1 of subdivision (a) of section 25-aa of the general
55 city law, as amended by section 43 of part A of chapter 20 of the laws
56 of 2015, is amended to read as follows:
A. 1 39
1 (1) is eligible to obtain benefits under title two-D or two-F of arti-
2 cle four of the real property tax law, or would be eligible to receive
3 benefits under such title except that such property is exempt from real
4 property taxation and the requirements of paragraph (b) of subdivision
5 seven of section four hundred eighty-nine-dddd of such title two-D, or
6 the requirements of subparagraph (ii) of paragraph (b) of subdivision
7 five of section four hundred eighty-nine-cccccc of such title two-F,
8 whichever is applicable, of the real property tax law have not been
9 satisfied, provided that application for such benefits was made after
10 the thirtieth day of June, nineteen hundred ninety-five and before the
11 first day of July, two thousand [seventeen] twenty, that construction or
12 renovation of such building or structure was described in such applica-
13 tion, that such building or structure has been substantially improved by
14 such construction or renovation, and (i) that the minimum required
15 expenditure as defined in such title has been made, or (ii) where there
16 is no applicable minimum required expenditure, the building was
17 constructed within such period or periods of time established by title
18 two-D or two-F, whichever is applicable, of article four of the real
19 property tax law for construction of a new building or structure; or
20 § 12. Paragraphs 2 and 3 of subdivision (a) of section 25-aa of the
21 general city law, as amended by section 44 of part A of chapter 20 of
22 the laws of 2015, are amended to read as follows:
23 (2) has obtained approval after the thirtieth day of June, nineteen
24 hundred ninety-five and before the first day of July, two thousand
25 [seventeen] twenty, for financing by an industrial development agency
26 established pursuant to article eighteen-A of the general municipal law,
27 provided that such financing has been used in whole or in part to
28 substantially improve such building or structure by construction or
29 renovation, that expenditures have been made for improvements to such
30 real property in excess of twenty per centum of the value at which such
31 real property was assessed for tax purposes for the tax year in which
32 such improvements commenced, and that such expenditures have been made
33 within thirty-six months after the earlier of (i) the issuance by such
34 agency of bonds for such financing, or (ii) the conveyance of title to
35 such building or structure to such agency; or
36 (3) is owned by the city of New York or the New York state urban
37 development corporation, or a subsidiary corporation thereof, a lease
38 for which was approved in accordance with the applicable provisions of
39 the charter of such city or by the board of directors of such corpo-
40 ration, as the case may be, and such approval was obtained after the
41 thirtieth day of June, nineteen hundred ninety-five and before the first
42 day of July, two thousand [seventeen] twenty, provided that expenditures
43 have been made for improvements to such real property in excess of twen-
44 ty per centum of the value at which such real property was assessed for
45 tax purposes for the tax year in which such improvements commenced, and
46 that such expenditures have been made within thirty-six months after the
47 effective date of such lease; or
48 § 13. Subdivision (f) of section 25-bb of the general city law, as
49 amended by section 45 of part A of chapter 20 of the laws of 2015, is
50 amended to read as follows:
51 (f) Application and certification. An owner or lessee of a building or
52 structure located in an eligible revitalization area, or an agent of
53 such owner or lessee, may apply to such department of small business
54 services for certification that such building or structure is an eligi-
55 ble building or targeted eligible building meeting the criteria of
56 subdivision (a) or (q) of section twenty-five-aa of this article.
A. 1 40
1 Application for such certification must be filed after the thirtieth day
2 of June, nineteen hundred ninety-five and before a building permit is
3 issued for the construction or renovation required by such subdivisions
4 and before the first day of July, two thousand [seventeen] twenty,
5 provided that no certification for a targeted eligible building shall be
6 issued after October thirty-first, two thousand. Such application shall
7 identify expenditures to be made that will affect eligibility under such
8 subdivision (a) or (q). Upon completion of such expenditures, an appli-
9 cant shall supplement such application to provide information (i) estab-
10 lishing that the criteria of such subdivision (a) or (q) have been met;
11 (ii) establishing a basis for determining the amount of special rebates,
12 including a basis for an allocation of the special rebate among eligible
13 revitalization area energy users purchasing or otherwise receiving ener-
14 gy services from an eligible redistributor of energy or a qualified
15 eligible redistributor of energy; and (iii) supporting an allocation of
16 charges for energy services between eligible charges and other charges.
17 Such department shall certify a building or structure as an eligible
18 building or targeted eligible building after receipt and review of such
19 information and upon a determination that such information establishes
20 that the building or structure qualifies as an eligible building or
21 targeted eligible building. Such department shall mail such certif-
22 ication or notice thereof to the applicant upon issuance. Such certif-
23 ication shall remain in effect provided the eligible redistributor of
24 energy or qualified eligible redistributor of energy reports any changes
25 that materially affect the amount of the special rebates to which it is
26 entitled or the amount of reduction required by subdivision (c) of this
27 section in an energy services bill of an eligible revitalization area
28 energy user and otherwise complies with the requirements of this arti-
29 cle. Such department shall notify the private utility or public utility
30 service required to make a special rebate to such redistributor of the
31 amount of such special rebate established at the time of certification
32 and any changes in such amount and any suspension or termination by such
33 department of certification under this subdivision. Such department may
34 require some or all of the information required as part of an applica-
35 tion or other report be provided by a licensed engineer.
36 § 14. Paragraph 1 of subdivision (i) of section 22-601 of the adminis-
37 trative code of the city of New York, as amended by section 46 of part A
38 of chapter 20 of the laws of 2015, is amended to read as follows:
39 (1) Non-residential premises that are wholly contained in property
40 that is eligible to obtain benefits under part four or part five of
41 subchapter two of chapter two of title eleven of this code, or would be
42 eligible to receive benefits under such chapter except that such proper-
43 ty is exempt from real property taxation and the requirements of para-
44 graph two of subdivision g of section 11-259 of this code, or the
45 requirements of subparagraph (b) of paragraph two of subdivision e of
46 section 11-270 of this code, whichever is applicable, have not been
47 satisfied, provided that application for such benefits was made after
48 May third, nineteen hundred eighty-five and prior to July first, two
49 thousand [seventeen] twenty, that construction or renovation of such
50 premises was described in such application, that such premises have been
51 substantially improved by such construction or renovation so described,
52 that the minimum required expenditure as defined in such part four or
53 part five, whichever is applicable, has been made, and that such real
54 property is located in an eligible area; or
A. 1 41
1 § 15. Paragraph 3 of subdivision (i) of section 22-601 of the adminis-
2 trative code of the city of New York, as amended by section 47 of part A
3 of chapter 20 of the laws of 2015, is amended to read as follows:
4 (3) non-residential premises that are wholly contained in real proper-
5 ty that has obtained approval after October thirty-first, two thousand
6 and prior to July first, two thousand [seventeen] twenty for financing
7 by an industrial development agency established pursuant to article
8 eighteen-A of the general municipal law, provided that such financing
9 has been used in whole or in part to substantially improve such premises
10 (by construction or renovation), and that expenditures have been made
11 for improvements to such real property in excess of ten per centum of
12 the value at which such real property was assessed for tax purposes for
13 the tax year in which such improvements commenced, that such expendi-
14 tures have been made within thirty-six months after the earlier of (i)
15 the issuance by such agency of bonds for such financing, or (ii) the
16 conveyance of title to such property to such agency, and that such real
17 property is located in an eligible area; or
18 § 16. Paragraph 5 of subdivision (i) of section 22-601 of the adminis-
19 trative code of the city of New York, as amended by section 48 of part A
20 of chapter 20 of the laws of 2015, is amended to read as follows:
21 (5) non-residential premises that are wholly contained in real proper-
22 ty owned by such city or the New York state urban development corpo-
23 ration, or a subsidiary thereof, a lease for which was approved in
24 accordance with the applicable provisions of the charter of such city or
25 by the board of directors of such corporation, and such approval was
26 obtained after October thirty-first, two thousand and prior to July
27 first, two thousand [seventeen] twenty, provided, however, that such
28 premises were constructed or renovated subsequent to such approval, that
29 expenditures have been made subsequent to such approval for improvements
30 to such real property (by construction or renovation) in excess of ten
31 per centum of the value at which such real property was assessed for tax
32 purposes for the tax year in which such improvements commenced, that
33 such expenditures have been made within thirty-six months after the
34 effective date of such lease, and that such real property is located in
35 an eligible area; or
36 § 17. Paragraph 1 of subdivision (c) of section 22-602 of the adminis-
37 trative code of the city of New York, as amended by section 49 of part
38 A of chapter 20 of the laws of 2015, is amended to read as follows:
39 (1) No eligible energy user, qualified eligible energy user, on-site
40 cogenerator, clean on-site cogenerator or special eligible energy user
41 shall receive a rebate pursuant to this chapter until it has obtained a
42 certification as an eligible energy user, qualified eligible energy
43 user, on-site cogenerator, clean on-site cogenerator or special eligible
44 energy user, respectively, from the commissioner of small business
45 services. No such certification for a qualified eligible energy user
46 shall be issued on or after July first, two thousand three. No such
47 certification of any other eligible energy user, on-site cogenerator or
48 clean on-site cogenerator shall be issued on or after July first, two
49 thousand [seventeen] twenty. The commissioner of small business
50 services, after notice and hearing, may revoke a certification issued
51 pursuant to this subdivision where it is found that eligibility criteria
52 have not been met or that compliance with conditions for continued
53 eligibility has not been maintained. The corporation counsel may main-
54 tain a civil action to recover an amount equal to any benefits improper-
55 ly obtained.
A. 1 42
1 § 18. Subparagraph (b-2) of paragraph 2 of subdivision i of section
2 11-704 of the administrative code of the city of New York, as amended by
3 section 50 of part A of chapter 20 of the laws of 2015, is amended to
4 read as follows:
5 (b-2) The amount of the special reduction allowed by this subdivision
6 with respect to a lease other than a sublease commencing between July
7 first, two thousand five and June thirtieth, two thousand [seventeen]
8 twenty with an initial or renewal lease term of at least five years
9 shall be determined as follows:
10 (i) For the base year the amount of such special reduction shall be
11 equal to the base rent for the base year.
12 (ii) For the first, second, third and fourth twelve-month periods
13 following the base year the amount of such special reduction shall be
14 equal to the lesser of (A) the base rent for each such twelve-month
15 period or (B) the base rent for the base year.
16 § 19. Subdivision 9 of section 499-aa of the real property tax law, as
17 amended by section 51 of part A of chapter 20 of the laws of 2015, is
18 amended to read as follows:
19 9. "Eligibility period." The period commencing April first, nineteen
20 hundred ninety-five and terminating March thirty-first, two thousand
21 one, provided, however, that with respect to eligible premises defined
22 in subparagraph (i) of paragraph (b) of subdivision ten of this section,
23 the period commencing July first, two thousand and terminating June
24 thirtieth, two thousand [eighteen] twenty-one, and provided, further,
25 however, that with respect to eligible premises defined in subparagraph
26 (ii) of paragraph (b) or paragraph (c) of subdivision ten of this
27 section, the period commencing July first, two thousand five and termi-
28 nating June thirtieth, two thousand [eighteen] twenty-one.
29 § 20. Subparagraph (iii) of paragraph (a) of subdivision 3 of section
30 499-cc of the real property tax law, as amended by section 52 of part A
31 of chapter 20 of the laws of 2015, is amended to read as follows:
32 (iii) With respect to the eligible premises defined in subparagraph
33 (ii) of paragraph (b) or paragraph (c) of subdivision ten of section
34 four hundred ninety-nine-aa of this title and for purposes of determin-
35 ing whether the amount of expenditures required by subdivision one of
36 this section have been satisfied, expenditures on improvements to the
37 common areas of an eligible building shall be included only if work on
38 such improvements commenced and the expenditures are made on or after
39 July first, two thousand five and on or before December thirty-first,
40 two thousand [eighteen] twenty-one; provided, however, that expenditures
41 on improvements to the common areas of an eligible building made prior
42 to three years before the lease commencement date shall not be included.
43 § 21. Subdivisions 5 and 9 of section 499-a of the real property tax
44 law, as amended by section 53 of part A of chapter 20 of the laws of
45 2015, are amended to read as follows:
46 5. "Benefit period." The period commencing with the first day of the
47 month immediately following the rent commencement date and terminating
48 no later than sixty months thereafter, provided, however, that with
49 respect to a lease commencing on or after April first, nineteen hundred
50 ninety-seven with an initial lease term of less than five years, but not
51 less than three years, the period commencing with the first day of the
52 month immediately following the rent commencement date and terminating
53 no later than thirty-six months thereafter. Notwithstanding the forego-
54 ing sentence, a benefit period shall expire no later than March thirty-
55 first, two thousand [twenty-four] twenty-seven.
A. 1 43
1 9. "Eligibility period." The period commencing April first, nineteen
2 hundred ninety-five and terminating March thirty-first, two thousand
3 [eighteen] twenty-one.
4 § 22. Paragraph (a) of subdivision 3 of section 499-c of the real
5 property tax law, as amended by section 54 of part A of chapter 20 of
6 the laws of 2015, is amended to read as follows:
7 (a) For purposes of determining whether the amount of expenditures
8 required by subdivision one of this section have been satisfied, expend-
9 itures on improvements to the common areas of an eligible building shall
10 be included only if work on such improvements commenced and the expendi-
11 tures are made on or after April first, nineteen hundred ninety-five and
12 on or before September thirtieth, two thousand [eighteen] twenty-one;
13 provided, however, that expenditures on improvements to the common areas
14 of an eligible building made prior to three years before the lease
15 commencement date shall not be included.
16 § 23. Subdivision 8 of section 499-d of the real property tax law, as
17 amended by section 55 of part A of chapter 20 of the laws of 2015, is
18 amended to read as follows:
19 8. Leases commencing on or after April first, nineteen hundred nine-
20 ty-seven shall be subject to the provisions of this title as amended by
21 chapter six hundred twenty-nine of the laws of nineteen hundred ninety-
22 seven, chapter one hundred eighteen of the laws of two thousand one,
23 chapter four hundred forty of the laws of two thousand three, chapter
24 sixty of the laws of two thousand seven, chapter twenty-two of the laws
25 of two thousand ten, chapter fifty-nine of the laws of two thousand
26 fourteen [and the], chapter twenty of the laws of two thousand fifteen
27 and the chapter of the laws of two thousand seventeen that added this
28 phrase. Notwithstanding any other provision of law to the contrary, with
29 respect to leases commencing on or after April first, nineteen hundred
30 ninety-seven, an application for a certificate of abatement shall be
31 considered timely filed if filed within one hundred eighty days follow-
32 ing the lease commencement date or within sixty days following the date
33 chapter six hundred twenty-nine of the laws of nineteen hundred ninety-
34 seven became a law, whichever is later.
35 § 24. Subparagraph (a) of paragraph 2 of subdivision i of section
36 11-704 of the administrative code of the city of New York, as amended by
37 section 56 of part A of chapter 20 of the laws of 2015, is amended to
38 read as follows:
39 (a) An eligible tenant of eligible taxable premises shall be allowed a
40 special reduction in determining the taxable base rent for such eligible
41 taxable premises. Such special reduction shall be allowed with respect
42 to the rent for such eligible taxable premises for a period not exceed-
43 ing sixty months or, with respect to a lease commencing on or after
44 April first, nineteen hundred ninety-seven with an initial lease term of
45 less than five years, but not less than three years, for a period not
46 exceeding thirty-six months, commencing on the rent commencement date
47 applicable to such eligible taxable premises, provided, however, that in
48 no event shall any special reduction be allowed for any period beginning
49 after March thirty-first, two thousand [twenty-four] twenty-seven. For
50 purposes of applying such special reduction, the base rent for the base
51 year shall, where necessary to determine the amount of the special
52 reduction allowable with respect to any number of months falling within
53 a tax period, be prorated by dividing the base rent for the base year by
54 twelve and multiplying the result by such number of months.
A. 1 44
1 § 25. Paragraph (a) of subdivision 1 of section 489-dddddd of the real
2 property tax law, as amended by section 57 of part A of chapter 20 of
3 the laws of 2015, is amended to read as follows:
4 (a) Application for benefits pursuant to this title may be made imme-
5 diately following the effective date of a local law enacted pursuant to
6 this title and continuing until March first, two thousand [nineteen]
7 twenty-two.
8 § 26. Subdivision 3 of section 489-dddddd of the real property tax
9 law, as amended by section 58 of part A of chapter 20 of the laws of
10 2015, is amended to read as follows:
11 3. (a) No benefits pursuant to this title shall be granted for
12 construction work performed pursuant to a building permit issued after
13 April first, two thousand [nineteen] twenty-two.
14 (b) If no building permit was required, then no benefits pursuant to
15 this title shall be granted for construction work that is commenced
16 after April first, two thousand [nineteen] twenty-two.
17 § 27. Paragraph 1 of subdivision a of section 11-271 of the adminis-
18 trative code of the city of New York, as amended by section 59 of part A
19 of chapter 20 of the laws of 2015, is amended to read as follows:
20 (1) Application for benefits pursuant to this part may be made imme-
21 diately following the effective date of the local law that added this
22 section and continuing until March first, two thousand [nineteen] twen-
23 ty-two.
24 § 28. Subdivision c of section 11-271 of the administrative code of
25 the city of New York, as amended by section 60 of part A of chapter 20
26 of the laws of 2015, is amended to read as follows:
27 c. (1) No benefits pursuant to this part shall be granted for
28 construction work performed pursuant to a building permit issued after
29 April first, two thousand [nineteen] twenty-two.
30 (2) If no building permit was required, then no benefits pursuant to
31 this part shall be granted for construction work that is commenced after
32 April first, two thousand [nineteen] twenty-two.
33 § 29. This act shall take effect immediately, except that if this act
34 shall become a law after June 30, 2017, this act shall be deemed to have
35 been in full force and effect on and after June 30, 2017; provided,
36 further, that the amendments to subparagraph (A) of paragraph 7 of
37 subdivision (ee) of section 1115 of the tax law made by section one of
38 this act shall not affect the repeal of such subdivision and shall be
39 repealed therewith.
40 PART F
41 Section 1. Paragraph 3 of subdivision (a) of section 1212-a of the tax
42 law, as amended by chapter 338 of the laws of 2014, is amended to read
43 as follows:
44 (3) a tax, at the same uniform rate, but at a rate not to exceed four
45 and one-half per centum, in multiples of one-half of one per centum, on
46 the receipts from every sale of any or all of the following services in
47 whole or in part: credit rating, credit reporting, credit adjustment and
48 collection services, including, but not limited to, those services
49 provided by mercantile and consumer credit rating or reporting bureaus
50 or agencies and credit adjustment or collection bureaus or agencies,
51 whether rendered in written or oral form or in any other manner, except
52 to the extent otherwise taxable under article twenty-eight of this chap-
53 ter; notwithstanding the foregoing, collection services shall not
54 include those services performed by a law office or a law and collection
A. 1 45
1 office, the maintenance or conduct of which constitutes the practice of
2 law, if the services are performed by an attorney at law who has been
3 duly licensed and admitted to practice law in this state. The local law
4 imposing the taxes authorized by this paragraph may provide for exclu-
5 sions and exemptions in addition to those provided for in such para-
6 graph. Provided, however, that the tax hereby authorized shall not be
7 imposed after November thirtieth, two thousand [seventeen] twenty.
8 § 2. Subsection (a) of section 1301 of the tax law, as amended by
9 chapter 338 of the laws of 2014, is amended to read as follows:
10 (a) Notwithstanding any other provision of law to the contrary, any
11 city in this state having a population of one million or more inhabit-
12 ants, acting through its local legislative body, is hereby authorized
13 and empowered to adopt and amend local laws imposing in any such city,
14 for taxable years beginning after nineteen hundred seventy-five:
15 (1) a tax on the personal income of residents of such city, at the
16 rates provided for under subsection (a) of section thirteen hundred four
17 of this article for taxable years beginning before two thousand [eigh-
18 teen] twenty, and at the rates provided for under subsection (b) of
19 section thirteen hundred four of this article for taxable years begin-
20 ning after two thousand [seventeen] twenty, provided, however, that if,
21 for any taxable year beginning after two thousand [seventeen] twenty,
22 the rates set forth in such subsection (b) are rendered inapplicable and
23 the rates set forth in such subsection (a) are rendered applicable, then
24 the tax for such taxable year shall be at the rates provided under
25 subparagraph (A) of paragraphs one, two and three of such subsection
26 (a),
27 (2) for taxable years beginning after nineteen hundred seventy-six, a
28 separate tax on the ordinary income portion of lump sum distributions of
29 such residents, at the rates provided for herein, such taxes to be
30 administered, collected and distributed by the commissioner as provided
31 for in this article.
32 § 3. Subsection (b) of section 1304 of the tax law, as amended by
33 chapter 338 of the laws of 2014, is amended to read as follows:
34 (b) A tax other than the city separate tax on the ordinary income
35 portion of lump sum distributions imposed pursuant to the authority of
36 section thirteen hundred one of this article shall be determined as
37 follows:
38 (1) Resident married individuals filing joint returns and resident
39 surviving spouses. The tax under this section for each taxable year on
40 the city taxable income of every city resident married individual who
41 makes a single return jointly with his or her spouse under subsection
42 (b) of section thirteen hundred six of this article and on the city
43 taxable income of every city resident surviving spouse shall be deter-
44 mined in accordance with the following table:
45 For taxable years beginning after two thousand [seventeen] twenty:
46 If the city taxable income is: The tax is:
47 Not over $21,600 1.18% of the city taxable income
48 Over $21,600 but not $255 plus 1.435% of excess
49 over $45,000 over $21,600
50 Over $45,000 but not $591 plus 1.455% of excess
51 over $90,000 over $45,000
52 Over $90,000 $1,245 plus 1.48% of excess
53 over $90,000
A. 1 46
1 (2) Resident heads of households. The tax under this section for each
2 taxable year on the city taxable income of every city resident head of a
3 household shall be determined in accordance with the following table:
4 For taxable years beginning after two thousand [seventeen] twenty:
5 If the city taxable income is: The tax is:
6 Not over $14,400 1.18% of the city taxable income
7 Over $14,400 but not $170 plus 1.435% of excess
8 over $30,000 over $14,400
9 Over $30,000 but not $394 plus 1.455% of excess
10 over $60,000 over $30,000
11 Over $60,000 $830 plus 1.48% of excess
12 over $60,000
13 (3) Resident unmarried individuals, resident married individuals
14 filing separate returns and resident estates and trusts. The tax under
15 this section for each taxable year on the city taxable income of every
16 city resident individual who is not a city resident married individual
17 who makes a single return jointly with his or her spouse under
18 subsection (b) of section thirteen hundred six of this article or a city
19 resident head of household or a city resident surviving spouse, and on
20 the city taxable income of every city resident estate and trust shall be
21 determined in accordance with the following table:
22 For taxable years beginning after two thousand [seventeen] twenty:
23 If the city taxable income is: The tax is:
24 Not over $12,000 1.18% of the city taxable income
25 Over $12,000 but not $142 plus 1.435% of excess
26 over $25,000 over $12,000
27 Over $25,000 but not $328 plus 1.455% of excess
28 over $50,000 over $25,000
29 Over $50,000 $692 plus 1.48% of excess
30 over $50,000
31 § 4. Subsection (a) of section 1304-B of the tax law, as amended by
32 chapter 338 of the laws of 2014, is amended to read as follows:
33 (a) (1) In addition to any other taxes authorized by this article, any
34 city imposing such taxes is hereby authorized and empowered to adopt and
35 amend local laws imposing in any such city for each taxable year begin-
36 ning after nineteen hundred ninety but before two thousand [eighteen]
37 twenty-one, an additional tax on the city taxable income of every city
38 resident individual, estate and trust, to be calculated for each taxable
39 year as follows: (i) for each taxable year beginning after nineteen
40 hundred ninety but before nineteen hundred ninety-nine, at the rate of
41 fourteen percent of the sum of the taxes for each such taxable year
42 determined pursuant to section thirteen hundred four and section thir-
43 teen hundred four-A of this article; and (ii) for each taxable year
44 beginning after nineteen hundred ninety-eight, at the rate of fourteen
45 percent of the tax for such taxable year determined pursuant to such
46 section thirteen hundred four.
47 (2) Notwithstanding paragraph one of this subsection, for each taxable
48 year beginning after nineteen hundred ninety-nine but before two thou-
49 sand [eighteen] twenty-one, any city imposing such additional tax may by
50 local law impose such tax at a rate that is less than fourteen percent
51 and may impose such tax at more than one rate depending upon the filing
A. 1 47
1 status and city taxable income of such city resident individual, estate
2 or trust.
3 (3) A local law enacted pursuant to paragraph two of this subsection
4 shall be applicable with respect to any taxable year only if it has been
5 enacted on or before July thirty-first of such year. A certified copy of
6 such local law shall be mailed by registered mail to the department at
7 its office in Albany within fifteen days of its enactment. However, the
8 department may allow additional time for such certified copy to be
9 mailed if it deems such action to be consistent with its duties under
10 this article.
11 § 5. Paragraph E of subdivision 1 of section 11-604 of the administra-
12 tive code of the city of New York, as amended by chapter 338 of the laws
13 of 2014, is amended to read as follows:
14 E. For taxable years beginning on or after January first, nineteen
15 hundred seventy-eight but before January first, two thousand [eighteen]
16 twenty-one, the tax imposed by subdivision one of section 11-603 of this
17 subchapter shall be, in the case of each taxpayer:
18 (a) whichever of the following amounts is the greatest:
19 (1) an amount computed, for taxable years beginning before nineteen
20 hundred eighty-seven, at the rate of nine per centum, and for taxable
21 years beginning after nineteen hundred eighty-six, at the rate of eight
22 and eighty-five one-hundredths per centum, of its entire net income or
23 the portion of such entire net income allocated within the city as here-
24 inafter provided, subject to any modification required by paragraphs (d)
25 and (e) of subdivision three of this section,
26 (2) an amount computed at one and one-half mills for each dollar of
27 its total business and investment capital, or the portion thereof allo-
28 cated within the city, as hereinafter provided, except that in the case
29 of a cooperative housing corporation as defined in the internal revenue
30 code, the applicable rate shall be four-tenths of one mill,
31 (3) an amount computed, for taxable years beginning before nineteen
32 hundred eighty-seven, at the rate of nine per centum, and for taxable
33 years beginning after nineteen hundred eighty-six, at the rate of eight
34 and eighty-five one-hundredths per centum, on thirty per centum of the
35 taxpayer's entire net income plus salaries and other compensation paid
36 to the taxpayer's elected or appointed officers and to every stockholder
37 owning in excess of five per centum of its issued capital stock minus
38 fifteen thousand dollars (subject to proration as hereinafter provided)
39 and any net loss for the reported year, or on the portion of any such
40 sum allocated within the city as hereinafter provided for the allocation
41 of entire net income, subject to any modification required by paragraphs
42 (d) and (e) of subdivision three of this section, provided, however,
43 that for taxable years beginning on or after July first, nineteen
44 hundred ninety-six, the provisions of paragraph H of this subdivision
45 shall apply for purposes of the computation under this clause, or
46 (4) for taxable years ending on or before June thirtieth, nineteen
47 hundred eighty-nine, one hundred twenty-five dollars, for taxable years
48 ending after June thirtieth, nineteen hundred eighty-nine and beginning
49 before two thousand nine, three hundred dollars, and for taxable years
50 beginning after two thousand eight:
51 If New York city receipts are: Fixed dollar minimum tax is:
52 Not more than $100,000 $25
53 More than $100,000 but not over $250,000 $75
54 More than $250,000 but not over $500,000 $175
55 More than $500,000 but not over $1,000,000 $500
56 More than $1,000,000 but not over $5,000,000 $1,500
A. 1 48
1 More than $5,000,000 but not over $25,000,000 $3,500
2 Over $25,000,000 $5,000
3 For purposes of this clause, New York city receipts are the receipts
4 computed in accordance with subparagraph two of paragraph (a) of subdi-
5 vision three of this section for the taxable year. For taxable years
6 beginning after two thousand eight, if the taxable year is less than
7 twelve months, the amount prescribed by this clause shall be reduced by
8 twenty-five percent if the period for which the taxpayer is subject to
9 tax is more than six months but not more than nine months and by fifty
10 percent if the period for which the taxpayer is subject to tax is not
11 more than six months. If the taxable year is less than twelve months,
12 the amount of New York city receipts for purposes of this clause is
13 determined by dividing the amount of the receipts for the taxable year
14 by the number of months in the taxable year and multiplying the result
15 by twelve, plus;
16 (b) an amount computed at the rate of three-quarters of a mill for
17 each dollar of the portion of its subsidiary capital allocated within
18 the city as hereinafter provided.
19 In the case of a taxpayer which is not subject to tax for an entire
20 year, the exemption allowed in clause three of subparagraph (a) of this
21 paragraph shall be prorated according to the period such taxpayer was
22 subject to tax. Provided, however, that this paragraph shall not apply
23 to taxable years beginning after December thirty-first, two thousand
24 [seventeen] twenty. For the taxable years specified in the preceding
25 sentence, the tax imposed by subdivision one of section 11-603 of this
26 subchapter shall be, in the case of each taxpayer, determined as speci-
27 fied in paragraph A of this subdivision, provided, however, that the
28 provisions of paragraphs G and H of this subdivision shall apply for
29 purposes of the computation under clause three of subparagraph (a) of
30 such paragraph A.
31 § 6. The opening paragraph of section 11-1701 of the administrative
32 code of the city of New York, as amended by chapter 338 of the laws of
33 2014, is amended to read as follows:
34 A tax is hereby imposed on the city taxable income of every city resi-
35 dent individual, estate and trust determined in accordance with the
36 rates set forth in subdivision (a) of this section for taxable years
37 beginning before two thousand [eighteen] twenty-one, and in accordance
38 with the rates set forth in subdivision (b) of this section for taxable
39 years beginning after two thousand [seventeen] twenty. Provided, howev-
40 er, that if, for any taxable year beginning after two thousand [seven-
41 teen] twenty, the rates set forth in such subdivision (b) are rendered
42 inapplicable and the rates set forth in such subdivision (a) are
43 rendered applicable, then the tax for such taxable year shall be at the
44 rates provided under subparagraph (A) of paragraphs one, two and three
45 of such subdivision (a).
46 § 7. Subdivision (b) of section 11-1701 of the administrative code of
47 the city of New York, as amended by chapter 338 of the laws of 2014, is
48 amended to read as follows:
49 (b) Rate of tax. A tax imposed pursuant to this section shall be
50 determined as follows:
51 (1) Resident married individuals filing joint returns and resident
52 surviving spouses. The tax under this section for each taxable year on
53 the city taxable income of every city resident married individual who
54 makes a single return jointly with his or her spouse under subdivision
55 (b) of section 11-1751 of this title and on the city taxable income of
A. 1 49
1 every city resident surviving spouse shall be determined in accordance
2 with the following table:
3 For taxable years beginning after two thousand [seventeen] twenty:
4 If the city taxable income is: The tax is:
5 Not over $21,600 1.18% of the city taxable income
6 Over $21,600 but not $255 plus 1.435% of excess
7 over $45,000 over $21,600
8 Over $45,000 but not $591 plus 1.455% of excess
9 over $90,000 over $45,000
10 Over $90,000 $1,245 plus 1.48% of excess
11 over $90,000
12 (2) Resident heads of households. The tax under this section for each
13 taxable year on the city taxable income of every city resident head of a
14 household shall be determined in accordance with the following table:
15 For taxable years beginning after two thousand [seventeen] twenty:
16 If the city taxable income is: The tax is:
17 Not over $14,400 1.18% of the city taxable income
18 Over $14,400 but not $170 plus 1.435% of excess
19 over $30,000 over $14,400
20 Over $30,000 but not $394 plus 1.455% of excess
21 over $60,000 over $30,000
22 Over $60,000 $830 plus 1.48% of excess
23 over $60,000
24 (3) Resident unmarried individuals, resident married individuals
25 filing separate returns and resident estates and trusts. The tax under
26 this section for each taxable year on the city taxable income of every
27 city resident individual who is not a married individual who makes a
28 single return jointly with his or her spouse under subdivision (b) of
29 section 11-1751 of this title or a city resident head of a household or
30 a city resident surviving spouse, and on the city taxable income of
31 every city resident estate and trust shall be determined in accordance
32 with the following table:
33 For taxable years beginning after two thousand [seventeen] twenty:
34 If the city taxable income is: The tax is:
35 Not over $12,000 1.18% of the city taxable income
36 Over $12,000 but not $142 plus 1.435% of excess
37 over $25,000 over $12,000
38 Over $25,000 but not $328 plus 1.455% of excess
39 over $50,000 over $25,000
40 Over $50,000 $692 plus 1.48% of excess
41 over $50,000
42 § 8. Paragraph 1 of subdivision (a) of section 11-1704.1 of the admin-
43 istrative code of the city of New York, as amended by chapter 338 of the
44 laws of 2014, is amended to read as follows:
45 (1) In addition to any other taxes imposed by this chapter, there is
46 hereby imposed for each taxable year beginning after nineteen hundred
47 ninety but before two thousand [eighteen] twenty-one, an additional tax
48 on the city taxable income of every city resident individual, estate and
49 trust, to be calculated for each taxable year as follows: (i) for each
50 taxable year beginning after nineteen hundred ninety but before nineteen
51 hundred ninety-nine, at the rate of fourteen percent of the sum of the
A. 1 50
1 taxes for each such taxable year determined pursuant to section 11-1701
2 and section 11-1704 of this subchapter; and (ii) for each taxable year
3 beginning after nineteen hundred ninety-eight, at the rate of fourteen
4 percent of the tax for such taxable year determined pursuant to such
5 section 11-1701.
6 § 9. Subdivision (a) of section 11-2002 of the administrative code of
7 the city of New York, as amended by chapter 338 of the laws of 2014, is
8 amended to read as follows:
9 (a) There are hereby imposed and there shall be paid sales taxes at
10 the rate of four and one-half percent on receipts from every sale of the
11 services of beauty, barbering, hair restoring, manicuring, pedicuring,
12 electrolysis, massage services and similar services, and every sale of
13 services by weight control salons, health salons, gymnasiums, turkish
14 and sauna bath and similar establishments and every charge for the use
15 of such facilities, whether or not any tangible personal property is
16 transferred in conjunction therewith; but excluding services rendered by
17 a physician, osteopath, dentist, nurse, physiotherapist, chiropractor,
18 podiatrist, optometrist, ophthalmic dispenser or a person performing
19 similar services licensed under title eight of the education law, as
20 amended, and excluding such services when performed on pets and other
21 animals, as authorized by subdivision (a) of section twelve hundred
22 twelve-A of the tax law. Provided, however, that the tax hereby imposed
23 shall not be imposed after November thirtieth, two thousand [seventeen]
24 twenty.
25 § 10. The opening paragraph of subdivision (a) of section 11-2040 of
26 the administrative code of the city of New York, as amended by chapter
27 338 of the laws of 2014, is amended to read as follows:
28 There is hereby imposed within the city and there shall be paid a tax
29 at the rate of four and one-half percent upon the receipts from every
30 sale, except for resale, of the following services, provided, however,
31 that the tax hereby imposed shall not be imposed after November thirti-
32 eth, two thousand [seventeen] twenty, on receipts from sales of the
33 services specified in paragraph one of this subdivision:
34 § 11. Section 4 of chapter 877 of the laws of 1975, relating to the
35 imposition of certain taxes in the city of New York, as amended by chap-
36 ter 338 of the laws of 2014, is amended to read as follows:
37 § 4. This act shall expire on December 31, [2017] 2020, provided,
38 however, that it is hereby declared to be the express intention of the
39 legislature that the provisions of sections two and three of this act,
40 except with respect to the enforcement and collection of any tax arising
41 thereunder, shall remain in full force and effect only until the date of
42 such expiration, at which time the provisions of law amended by this act
43 shall be continued in full force and effect as they existed prior to the
44 enactment of this act.
45 § 12. Section 6 of chapter 884 of the laws of 1975, relating to the
46 imposition of certain taxes in the city of New York, as amended by chap-
47 ter 338 of the laws of 2014, is amended to read as follows:
48 § 6. This act shall expire on December 31, [2017] 2020, provided,
49 however, that it is hereby declared to be the express intention of the
50 legislature that the provisions of sections two, three and four of this
51 act, except with respect to the enforcement and collection of any tax
52 arising thereunder, shall remain in full force and effect only until the
53 date of such expiration, at which time the provisions of law amended by
54 this act shall be continued in full force and effect as they existed
55 prior to the enactment of this act.
A. 1 51
1 § 13. Section 2 of chapter 882 of the laws of 1977, relating to the
2 imposition of certain taxes in the city of New York, as amended by chap-
3 ter 338 of the laws of 2014, is amended to read as follows:
4 § 2. This act shall expire on December 31, [2017] 2020, provided,
5 however, that it is hereby declared to be the express intention of the
6 legislature that the provisions of section one of this act, except with
7 respect to the enforcement and collection of any tax arising thereunder,
8 shall remain in full force and effect only until the date of such expi-
9 ration, at which time the provisions of law amended by this act shall be
10 continued in full force and effect as they existed prior to the enact-
11 ment of this act.
12 § 14. This act shall take effect immediately.
13 PART G
14 Section 1. Section 34 of chapter 91 of the laws of 2002 amending the
15 education law and other laws relating to reorganization of the New York
16 city school construction authority, board of education and community
17 boards, as amended by section 1 of part O of chapter 73 of the laws of
18 2016, is amended to read as follows:
19 § 34. This act shall take effect July 1, 2002; provided, that sections
20 one through twenty, twenty-four, and twenty-six through thirty of this
21 act shall expire and be deemed repealed June 30, [2017] 2019 provided,
22 further, that notwithstanding any provision of article 5 of the general
23 construction law, on June 30, [2017] 2019 the provisions of subdivisions
24 3, 5, and 8, paragraph b of subdivision 13, subdivision 14, paragraphs
25 b, d, and e of subdivision 15, and subdivisions 17 and 21 of section
26 2554 of the education law as repealed by section three of this act,
27 subdivision 1 of section 2590-b of the education law as repealed by
28 section six of this act, paragraph (a) of subdivision 2 of section
29 2590-b of the education law as repealed by section seven of this act,
30 section 2590-c of the education law as repealed by section eight of this
31 act, paragraph c of subdivision 2 of section 2590-d of the education law
32 as repealed by section twenty-six of this act, subdivision 1 of section
33 2590-e of the education law as repealed by section twenty-seven of this
34 act, subdivision 28 of section 2590-h of the education law as repealed
35 by section twenty-eight of this act, subdivision 30 of section 2590-h of
36 the education law as repealed by section twenty-nine of this act, subdi-
37 vision 30-a of section 2590-h of the education law as repealed by
38 section thirty of this act shall be revived and be read as such
39 provisions existed in law on the date immediately preceding the effec-
40 tive date of this act; provided, however, that sections seven and eight
41 of this act shall take effect on November 30, 2003; provided further
42 that the amendments to subdivision 25 of section 2554 of the education
43 law made by section two of this act shall be subject to the expiration
44 and reversion of such subdivision pursuant to section 12 of chapter 147
45 of the laws of 2001, as amended, when upon such date the provisions of
46 section four of this act shall take effect.
47 § 2. Subdivision 12 of section 17 of chapter 345 of the laws of 2009
48 amending the education law and other laws relating to the New York city
49 board of education, chancellor, community councils, and community super-
50 intendents, as amended by section 2 of part O of chapter 73 of the laws
51 of 2016, is amended to read as follows:
52 12. any provision in sections one, two, three, four, five, six, seven,
53 eight, nine, ten and eleven of this act not otherwise set to expire
54 pursuant to section 34 of chapter 91 of the laws of 2002, as amended, or
A. 1 52
1 section 17 of chapter 123 of the laws of 2003, as amended, shall expire
2 and be deemed repealed June 30, [2017] 2019.
3 § 3. This act shall take effect immediately.
4 PART H
5 Section 1. The general municipal law is amended by adding a new
6 section 209-ff to read as follows:
7 § 209-ff. Provisions relating to certain accidental disability bene-
8 fits. 1. Notwithstanding the provisions of subdivisions a and b of
9 section five hundred seven of the retirement and social security law, a
10 police/fire member in active service, a New York city uniformed
11 correction/sanitation revised plan member in active service or an inves-
12 tigator revised plan member in active service shall be eligible for the
13 accidental disability benefit provided in such section five hundred
14 seven, regardless of whether he or she is eligible for a normal service
15 retirement benefit. For the purposes of this section, the terms
16 "police/fire member" and "active service" shall have the same meanings
17 as defined in section five hundred one of the retirement and social
18 security law.
19 2. Notwithstanding the provision of any general, special or local law,
20 charter or administrative code to the contrary, subdivision d of section
21 five hundred seven of the retirement and social security law shall not
22 apply to retired police/fire members, retired New York city uniformed
23 correction/sanitation revised plan members and retired investigator
24 revised plan members who receive accidental disability retirement allow-
25 ances. Such retirees shall be subject to post retirement medical exam-
26 inations, and where applicable, modification of retirement allowance,
27 following such examinations, in the same manner and under the same
28 conditions prescribed by law immediately prior to the first of April,
29 two thousand twelve for retired New York city uniformed
30 correction/sanitation revised plan members, and prior to the first of
31 July, two thousand nine for retired police/fire members and retired
32 investigator revised plan members.
33 § 2. Section 81 of chapter 18 of the laws of 2012 shall not apply to
34 this act.
35 § 3. This act shall take effect immediately.
FISCAL NOTE.--Pursuant to Legislative Law, Section 50:
This bill will allow certain uniformed members of public retirement
systems who are subject to the provisions of Article 14 of the Retire-
ment and Social Security Law to be eligible to file for an accidental
disability benefit regardless of whether he or she is eligible for a
normal service retirement benefit. The bill would also allow retirees
who are receiving an accidental disability pension to continue to do so
despite being disapproved from receiving a federal social security disa-
bility pension.
If this bill is enacted, insofar as it affects the New York State and
Local Police and Fire Retirement System (PFRS), there are fewer than 100
Tier 3 members that are subject to the provisions of Article 14 who
could possibly be affected.
It is estimated that there will be few, if any, accidental disability
retirees affected, thus we anticipate that the cost to state of New York
and the participating in the PFRS would be negligible.
Summary of relevant resources:
The membership data used in measuring the impact of the proposed
change was the same as that used in the March 31, 2016 actuarial valu-
A. 1 53
ation. Distributions and other statistics can be found in the 2016
Report of the Actuary and the 2016 Comprehensive Annual Financial
Report.
The actuarial assumptions and methods used are described in the 2015
and 2016 Annual Report to the Comptroller on Actuarial Assumptions, and
the Codes Rules and Regulations of the State of New York: Audit and
Control.
The Market Assets and GASB Disclosures are found in the March 31, 2016
New York State and Local Retirement System Financial Statements and
Supplementary Information.
I am a member of the American Academy of Actuaries and meet the Quali-
fication Standards to render the actuarial opinion contained herein.
This estimate, dated May 26, 2017, and intended for use only during
the 2017 Legislative Session, is Fiscal Note No. 2017-98, prepared by
the Actuary for the New York State and Local Retirement System.
FISCAL NOTE.--Pursuant to Legislative Law, Section 50:
PROVISIONS OF PROPOSED LEGISLATION: With respect to the New York City
Police Pension Fund (POLICE), the New York City Employees' Retirement
System (NYCERS), the proposed legislation would add Section 209-ff to
the General Municipal Law (GML) to permit POLICE, FIRE and NYCERS
Members who are subject to Retirement and Social Security Law (RSSL)
Article 14 (Eligible Members) and who would be ineligible for disability
retirement benefits solely on account of being eligible for a normal
service retirement benefit to be eligible for disability benefits.
The proposed legislation would also relax the safeguards provisions
regarding restrictions on post-retirement employment for Eligible
Members who are awarded Accident Disability Retirement (ADR), and would
also make the process for reducing or eliminating an ADR benefit based
on post-retirement earnings more onerous.
Currently, Eligible Members receiving ADR benefits are subject to the
safeguards provision contained in RSSL section 507(d). RSSL section
507(d) restricts ADR recipients who have not reached age 65 from engag-
ing in employment or business activity that would render them ineligible
for social security disability benefits. It is the understanding of the
Actuary that ceasing to be disabled or earning above a threshold amount
determined by the Social Security Administration, set at $13,560 per
year in 2016 for non-blind individuals, would result in an automatic
cessation of ADR benefits.
Where applicable, Eligible Members who would have been deemed ineligi-
ble for social security disability may be permitted to receive ADR bene-
fits while being placed on a preferred eligible list for purposes of
reemployment at a salary grade not to exceed that from which the indi-
vidual retired. Once an offer of employment is made, ADR benefits would
cease.
Under the proposed legislation, RSSL section 507(d) safeguards would
become inapplicable to Eligible Members, and a medical examination,
followed by the conditions prescribed by safeguards provisions in effect
for the relevant POLICE, FIRE and NYCERS titles who became members prior
to the application or RSSL Article 14 would be required before an ADR
benefit reduction or suspension could occur.
Although subject to varying applicable safeguards provisions, relevant
POLICE, FIRE and NYCERS titles that joined prior to the application of
RSSL Article 14 are generally subject to two alternative safeguards
processes. Where an ADR recipient has not yet reached the minimum age of
service retirement and the sum of ADR retirement benefits and post-re-
tirement earnings exceed the salary of the title next higher than that
A. 1 54
held at the time of retirement, the ADR pension is automatically reduced
by the amount exceeding such salary rate. The second alternative
involves a medical examination to determine disability level, the Board
of Trustee review and approval, to reduce the ADR amount based on an
ability of the retiree to perform gainful employment, or based on an
offer of employment after being placed on a preferred eligible list. It
is the understanding of the Actuary, that the second alternative is
rarely utilized.
The proposed legislation would therefore eliminate the automatic bene-
fit reduction and termination alternative under safeguards, reduce the
amount of time safeguards may be applied to a retiree, increase the
amount of post-retirement earnings an ADR recipient may earn before a
reduction or elimination of an ADR benefit can be applied, and modify
the safeguards provision in effect for Eligible Member titles who became
members prior to application of Article 14 to require a medical examina-
tion and Board of Trustee review and approval to reduce or terminate and
ADR benefit even in situations where the retiree is gainfully employed
and earning above the applicable post-retirement earnings threshold.
The Effective Date of the proposed legislation would be the date of
enactment.
IMPACT ON ADR BENEFITS PAYABLE: Under the proposed legislation the
eligibility requirements for disability benefits would be revised to
allow for benefits after a member is eligible for normal service retire-
ment benefits and the safeguards provisions would be relaxed as
explained above.
FINANCIAL IMPACT - CHANGES IN PROJECTED ACTUARIAL PRESENT VALUE OF
BENEFITS AND PROJECTED EMPLOYER CONTRIBUTIONS: For purposes of this
Fiscal Note, it is assumed that the changes in the Actuarial Present
Value (APV) of benefits (APVB), APV of member contributions, the
Unfunded Actuarial Accrued Liability (UAAL) and APV of future employer
contributions would be reflected for the first time in the June 30, 2016
actuarial valuation of POLICE, FIRE and NYCERS. Under the One-Year Lag
Methodology (OYLM), the first year in which changes in benefits for
Eligible Members would impact employer contributions to POLICE, FIRE and
NYCERS would be Fiscal Year 2018.
The additional member contributions expressed as percentages of annual
wages provided in section 18 of Chapter 298 of the Laws of 2016 and
section 4, Part SSS of Chapter 59 of the Laws of 2017 for purposes of
maintaining no additional employer contributions for implementation of
the Enhanced Plan for applicable members included the cost for changes
to eligibility requirements for disability retirement contained in the
proposed legislation, corresponding to the APVB in Table 1 below.
Table 1 presents an estimate of the increases in the APV of benefits
and in employer contributions to POLICE, FIRE and NYCERS for Fiscal
Years 2018 through 2022 due to the changes in disability eligibility
based on the applicable actuarial assumptions and methods noted herein:
Table 1
Estimated Financial Impact if Certain Revisions are Made to
Eligibility for Disability Benefits for Eligible Members
($ Millions)
Increase in APV of Increase in Employer
Fiscal Year Benefits Contributions*
A. 1 55
2018
* POLICE $76.5 8.9
* FIRE 45.4 0
* Sanitation 6.9 0
* Correction 4.60
* Total $133.4 $8.9
2019
* POLICE $95.8 9.9
* FIRE 61.6 0
* Sanitation 9.0 0
* Correction 6.20
* Total $172.6 $9.9
2020
* POLICE $116.2 11.0
* FIRE 77.1 0
* Sanitation 11.5 0
* Correction 9.70
* Total $212.9 $11.0
2021
* POLICE $136.9 11.7
* FIRE 93.1 0
* Sanitation 13.9 0
* Correction 9.70
* Total $253.6 $11.7
2022
* POLICE $158.8 12.5
* FIRE 111.4 0
* Sanitation 17.1 0
* Correction 11.50
* Total $298.8 $12.5
* The cost for this change has already been accounted for in the
Preliminary June 30, 2016 actuarial valuation of FIRE and NYCERS.
The estimated increases in APVB in Table 1 are based upon the follow-
ing projection assumptions:
* Level workforce (i.e., new employees are hired to replace those who
leave active status).
* Salary increases consistent with those used in projections presented
to the New York City Office of Management and Budget in April 2017
(Preliminary Projections).
* New entrant salaries consistent with those used in the Preliminary
Projections.
OTHER COSTS: Not measured in this Fiscal Note are the following:
* The initial, additional administrative costs of POLICE, FIRE and
NYCERS to implement the proposed legislation.
* The impact of this proposed legislation on Other Postemployment
Benefit (OPEB) costs.
CENSUS DATA: The starting census data used for the calculations
presented herein and shown in Table 2 below are the census data used in
the Preliminary June 30, 2016 (Lag) actuarial valuation of POLICE, FIRE,
and NYCERS to determine the Preliminary Fiscal Year 2018 employer
contributions.
A. 1 56
Table 2
Census Data as of June 30, 2016
Average Average Average
Group Count Age Service Salary
Police
Tier 3 3,211 31.3 5.2 $87,300
Revised
Tier 3 7,998 28.5 1.8 $58,400
Fire
Tier 3 336 29.9 3.0 $60,500
Revised
Tier 3 1,638 29.0 1.3 $53,000
Sanitation 1,563 36.5 2.4 $55,800
Correction 2,302 33.1 1.9 $52,200
ACTUARIAL ASSUMPTIONS AND METHODS: The change in the APVB presented
herein has been calculated based on the actuarial assumptions and meth-
ods in effect for the Preliminary June 30, 2016 (Lag) actuarial valu-
ations used to determine the Preliminary Fiscal Year 2018 employer
contributions of POLICE, FIRE and NYCERS.
It has been further assumed that all Tier 3 POLICE, FIRE and NYCERS
members who became members prior to the effective date of the proposed
legislation will choose new disability provisions.
New entrants were projected to replace the members expected to leave
the active population to maintain a steady-state population.
STATEMENT OF ACTUARIAL OPINION: I, Sherry S. Chan, am the Chief Actu-
ary for, and independent of, the New York City Pension Funds and Retire-
ment Systems. I am a Fellow of the Society of Actuaries, a Fellow of the
Conference of Consulting Actuaries and a Member of the American Academy
of Actuaries. I meet the Qualification Standards of the American Academy
of Actuaries to render the actuarial opinion contained herein.
FISCAL NOTE IDENTIFICATION: This Fiscal Note 2017-23 dated May 30,
2017 was prepared by the Chief Actuary for the New York City Employees'
Retirement System, the New York City Police Pension Fund, and the New
York Fire Department Pension Fund. This estimate is intended for use
only during the 2017 Legislative Session.
1 PART I
2 Section 1. Subparagraph (i) of paragraph 1 of subdivision b of section
3 1612 of the tax law, as amended by chapter 174 of the laws of 2013, is
4 amended to read as follows:
5 (i) less ten percent of the total revenue wagered after payout for
6 prizes to be retained by the division for operation, administration, and
7 procurement purposes, provided, however, a vendor track located within
8 Oneida county, within fifteen miles of a Native American class III
9 gaming facility, that has maintained at least ninety percent of full-
10 time equivalent employees as they employed in the year two thousand
11 sixteen, may withhold up to seventy-five percent of such funds for oper-
12 ational expenses upon a determination by the gaming commission that such
13 funds are necessary to sustain operation of such vendor track;
A. 1 57
1 § 2. Subparagraph (ii) of paragraph 1 of subdivision b of section 1612
2 of the tax law is amended by adding a new clause (J) to read as follows:
3 (J) Notwithstanding clause (H) of this subparagraph, the gaming
4 commission shall be able to authorize a vendor track located within
5 Oneida county, within fifteen miles of a Native American class III
6 gaming facility, and who has maintained at least ninety percent of full-
7 time equivalent employees as they employed in the year two thousand
8 sixteen, to use a portion of their vendor's capital award of up to four
9 percent of the total revenue wagered at the vendor track after payout
10 for prizes pursuant to this chapter each year, for operations.
11 § 3. This act shall take effect immediately and shall expire and be
12 deemed repealed two years after such date.
13 PART J
14 Section 1. Section 1 of a chapter of the laws of 2017, relating to
15 creating the Lake Ontario-St. Lawrence Seaway flood recovery and Inter-
16 national Joint Commission Plan 2014 mitigation grant program, as
17 proposed in legislative bill numbers S.6783 and A.8013-A, is amended to
18 read as follows:
19 Section 1. This act enacts into law major components of legislation
20 relating to creating the Lake Ontario - St. Lawrence Seaway flood relief
21 and recovery [and International Joint Commission Plan 2014 mitigation]
22 grant program and establishing real property tax refunds and credits for
23 participation in the Lake Ontario and connected waterways assessment
24 relief act. Each component is wholly contained within a Part identified
25 as Parts A through C. The effective date for each particular provision
26 contained within such Part is set forth in the last section of such
27 Part. Any provision in any section contained within a Part, including
28 the effective date of the Part, which makes a reference to a section "of
29 this act", when used in connection with that particular component, shall
30 be deemed to mean and refer to the corresponding section of the Part in
31 which it is found. Section three of this act sets forth the general
32 effective date of this act.
33 § 2. Part A of a chapter of the laws of 2017, relating to creating the
34 Lake Ontario-St. Lawrence Seaway flood recovery and International Joint
35 Commission Plan 2014 mitigation grant program, as proposed in legisla-
36 tive bill numbers S.6783 and A.8013-A, is amended to read as follows:
37 PART A
38 Section 1. There is hereby created the Lake Ontario-St. Lawrence
39 Seaway flood relief and recovery [and International Joint Commission
40 Plan 2014 mitigation] grant program.
41 1. When used in this act, the term "covered waterway" shall mean Lake
42 Ontario, the St. Lawrence river, Seneca lake, the Seneca river, the
43 Oswego river, the Oneida river, Oneida lake and Cross lake.
44 2. (a) Small businesses, farms, owners of multiple dwellings, homeown-
45 ers associations, and not-for-profit organizations that sustained direct
46 physical flood-related damage as a result of flooding caused by the
47 raised level of any covered waterway, that occurred between January 1,
48 2017 and [June 30] August 31, 2017, shall be eligible to apply for a
49 grant under this subdivision.
50 (b) Such grant shall be in an amount of no more than [$30,000] $20,000
51 for owners of multiple dwellings and no more than [$100,000] $50,000 for
52 small businesses, farms, homeowners associations and not-for-profit
A. 1 58
1 corporations, and shall be used for [storm-related] flood-related
2 repairs and restoration to structures, equipment, and for other [storm-
3 related] flood-related costs or losses, all of which were not covered by
4 any other federal, state or local recovery program or any third-party
5 payors.
6 (c) The [empire state] New York state urban development corporation
7 shall administer this grant program, which shall not exceed in the
8 aggregate [$25,000,000] $15,000,000. Such corporation [is] and other
9 relevant state agencies and state authorities are hereby empowered to
10 establish grant guidelines and additional eligibility criteria[, based
11 on available flood damage data provided by applicable state and/or
12 federal agencies,] as [it deems] deemed necessary to effectuate the
13 administration of this program. Any grant guidelines and eligibility
14 criteria established by the corporation pursuant to this subdivision
15 shall be equivalent to, and shall not be more restrictive than, those
16 established by the New York State Urban Development Corporation, doing
17 business as the Empire State Development Corporation, in the grant
18 programs it administered pursuant to part H of chapter 56 of the laws of
19 2011. In providing assistance pursuant to this subdivision, the [empire
20 state] New York state urban development corporation shall give prefer-
21 ence to applicants that demonstrate the greatest need, based on avail-
22 able flood damage data provided by applicable state and/or federal agen-
23 cies.
24 3. (a) [Owners] Notwithstanding the provisions of article 19 of the
25 private housing finance law, owners of residences that sustained direct
26 physical flood-related damage as a result of flooding caused by the
27 raised level of any covered waterway, that occurred between January 1,
28 2017 and [June 30] August 31, 2017, shall be eligible to apply for a
29 grant under this subdivision; however, the owner of a non-primary resi-
30 dence shall only be eligible with respect to such non-primary residence
31 if such owner had a qualified gross income no greater than $275,000 for
32 the 2016 taxable year.
33 (b) Such grant shall be in an amount of no more than [$60,000] $50,000
34 and shall be used for [storm-related] flood-related repairs and restora-
35 tion to structures, equipment, and for other [storm-related] flood-re-
36 lated costs, all of which were not covered by any other federal, state
37 or local recovery program or any third-party payors.
38 (c) The [empire state development] affordable housing corporation
39 shall administer this grant program, which shall not exceed in the
40 aggregate $15,000,000. Such corporation [is] and other relevant state
41 agency or state authorities are hereby empowered to establish grant
42 guidelines and additional eligibility criteria[, based on available
43 flood damage data provided by applicable state and/or federal agencies,]
44 as [it deems] deemed necessary to effectuate the administration of this
45 program. Any grant guidelines and eligibility criteria established by
46 the corporation pursuant to this subdivision shall be equivalent to, and
47 shall not be more restrictive than, those established by the New York
48 State Urban Development Corporation, doing business as the Empire State
49 Development Corporation, in the grant programs it administered pursuant
50 to part H of chapter 56 of the laws of 2011. In providing assistance
51 pursuant to this subdivision, the [empire state development] affordable
52 housing corporation shall give preference to applicants that demonstrate
53 the greatest need, based on available flood damage data provided by
54 applicable state and/or federal agencies.
55 4. (a) Counties, cities, towns, villages and special districts that
56 sustained direct physical flood-related damage as a result of flooding
A. 1 59
1 caused by the raised level of any covered waterway, that occurred
2 between January 1, 2017 and [June 30] August 31, 2017, [are] shall be
3 eligible to apply for a grant under this subdivision.
4 (b) [Such grant shall be in an amount of no more than $1,000,000 and
5 shall be used for storm-related repairs and restoration to municipal
6 infrastructure and systems, including, but not limited to, roads, bridg-
7 es and other transportation systems, drinking water systems, sanitary
8 and/or storm sewer systems, levee and/or flood protection systems, as
9 well as for municipal equipment, and for other storm-related costs, all
10 of which were not covered by any other federal, state or local recovery
11 program or any third-party payors.
12 (c) The empire state development corporation shall administer this
13 grant program, which shall not exceed in the aggregate $25,000,000. Such
14 corporation is hereby empowered to establish grant guidelines and addi-
15 tional eligibility criteria, based on available flood damage data
16 provided by applicable state and/or federal agencies, as it deems neces-
17 sary to effectuate the administration of this program. In providing
18 assistance pursuant to this subdivision, the empire state development
19 corporation shall give preference to applicants that demonstrate the
20 greatest need, based on available flood damage data provided by applica-
21 ble state and/or federal agencies.
22 5. (a) The empire state development corporation, in consultation with
23 the department of environmental conservation and the environmental
24 facilities corporation, shall administer a grant program for counties
25 for flood mitigation or flood control projects in lakes, rivers, creeks,
26 streams, and brooks. Only counties that sustained direct physical flood-
27 related damage as a result of the flooding caused by the raised level of
28 any covered waterway, between January 1, 2017 and June 30, 2017, shall
29 be eligible to apply for a grant under this subdivision.
30 (b) This grant program shall not exceed in the aggregate $15,000,000.
31 Individual grants shall be not less than $300,000 and not more than
32 $500,000, provided however, counties may jointly apply for such grants,
33 and the amount for such joint grants may equal the sum of the amounts
34 that would have been separately available to the individual counties
35 making such joint application.
36 (c) The empire state development corporation, in consultation with the
37 department of environmental conservation and the environmental facili-
38 ties corporation, is hereby empowered to establish grant guidelines and
39 additional eligibility criteria, based on available flood damage data
40 provided by applicable state and/or federal agencies, as it deems neces-
41 sary to effectuate the administration of this program. In providing
42 assistance pursuant to this subdivision, the empire state development
43 corporation shall give preference to applicants that demonstrate the
44 greatest need, based on available flood damage data provided by applica-
45 ble state and/or federal agencies including the International Joint
46 Commission. Priority also may be given to remediation which if not
47 undertaken may result in additional flooding.
48 6. (a) Municipalities and special districts in the county of Chautau-
49 qua, Cattaraugus and Allegany that sustained direct physical flood
50 related damage as a result of a severe storm and flooding which occurred
51 on July 14 and 15, 2015 are eligible to apply for a grant under this
52 subdivision.
53 (b) Municipalities and special districts in the county of Monroe that
54 sustained direct physical storm related damage as a result of a severe
55 storm which occurred on March 8 and 9, 2017 are also eligible to apply
56 for a grant under this subdivision.
A. 1 60
1 (c) Grants under paragraph (a) of this subdivision, shall be in an
2 amount of not more than $1,000,000. Grants under paragraph (b) of this
3 subdivision, shall be in an amount of not more than $500,000.
4 (d) Grants under paragraph (a) of this subdivision, shall be used by
5 grant recipients to repair damage to public infrastructure, including
6 publicly owned roads, bridges, drainage and flood mitigation systems,
7 and any ancillary infrastructure necessary for the safe operation of the
8 components thereof. Grants under paragraph (b) of this subdivision,
9 shall be used by grant recipients for excess personnel costs and related
10 contractual services necessary to making infrastructure safe for public
11 use in time of the emergency.
12 (e) All such grants under this subdivision must be for costs or
13 repairs which were not covered by any other federal, state or local
14 recovery program or any third-party payers. In no event shall a grant
15 under this subdivision be used for infrastructure repairs that are
16 required due to normal wear and tear.
17 (f) The empire state development corporation shall administer this
18 grant program, which shall not exceed in the aggregate $10,000,000. Such
19 corporation is hereby empowered to establish grant guidelines and addi-
20 tional eligibility criteria, based on available flood damage data
21 provided by applicable state and/or federal agencies, as it deems neces-
22 sary to effectuate the administration of this program. In providing
23 assistance pursuant to this subdivision, the empire state development
24 corporation shall give preference to applicants that demonstrate the
25 greatest need, based on available flood damage data provided by applica-
26 ble state and/or federal agencies.
27 § 2. Interagency response team. (a) The governor shall convene an
28 interagency response team to assist in the development and implementa-
29 tion of the Lake Ontario-St. Lawrence Seaway flood recovery and Interna-
30 tional Joint Commission Plan 2014 mitigation grant program and to
31 provide for a coordinated state response to the flooding caused by the
32 raised level of any covered waterway, between January 1, 2017 and June
33 30, 2017, referred to in this section as the "flooding".
34 (b) The interagency response team shall consist of representatives
35 from the empire state development corporation; division of homeland
36 security and emergency services; division of housing and community
37 renewal; department of environmental conservation; office of parks,
38 recreation and historic preservation; department of health; division of
39 state police; department of transportation; office of general services;
40 department of state; division of military and naval affairs; department
41 of corrections and community supervision; department of labor; state
42 university of New York; New York state thruway authority; department of
43 taxation and finance; public service commission; and any other agencies
44 deemed appropriate by the governor. The interagency response team shall
45 also include representatives from municipalities affected by the flood-
46 ing, not-for-profit organizations engaged in disaster response and
47 relief, and other local stakeholders affected by the flooding.
48 (c) The role of the interagency response team includes, but is not
49 limited to: developing a comprehensive multi-agency plan to respond to
50 the flooding; assisting in the allocation and distribution of state and
51 federal resources within the affected counties; developing criteria for
52 the distribution of state or federal grant funds, including the Lake
53 Ontario-St. Lawrence Seaway flood recovery and International Joint
54 Commission Plan 2014 mitigation grant program; ensuring the availability
55 and continued potability of drinking water supplies; developing a plan
56 to assist small businesses, farms, owners of multiple dwellings, owners
A. 1 61
1 of residences, and not-for-profit organizations with obtaining insurance
2 coverage relating to flooding damage; and developing a multi-agency plan
3 to respond to future water level increases or other issues related to
4 the International Joint Commission Plan 2014.
5 § 3. All or portions of the funds appropriated to the empire state
6 development corporation may hereby be made available to support the
7 grants pursuant for the purposes of this act.
8 § 4.] Grants shall be used for flood-related repairs and restoration
9 to municipal infrastructure and systems, including, but not limited to,
10 roads, bridges and other transportation systems, drinking water systems,
11 sanitary and/or storm sewer systems, levee and/or flood protection
12 systems, as well as for municipal equipment, and for other flood-related
13 costs and may also be used for flood mitigation, construction of resili-
14 ency measures, or flood control projects in lakes, rivers, creeks,
15 streams, and brooks, and for other flood-related costs, all of which
16 were not covered by any other federal, state or local recovery program
17 or any third-party payors.
18 Individual grants for flood-related repairs and restoration shall be
19 in an amount not more than $1,000,000 and for flood mitigation, an
20 amount not more than $500,000; provided, however in both instances,
21 municipalities or special districts may jointly apply for such grants,
22 and the amount for such joint grants may equal the sum of the amounts
23 that would have been separately available to the individual munici-
24 palities or special districts making such joint application.
25 (c) The housing trust fund corporation shall administer this grant
26 program, which shall not exceed in the aggregate $15,000,000. Such
27 corporation, and other relevant state agencies or state authorities, is
28 hereby empowered to establish grant guidelines and additional eligibil-
29 ity criteria, based on available flood damage data provided by applica-
30 ble state and/or federal agencies, as it deems necessary to effectuate
31 the administration of this program. Any grant guidelines and eligibil-
32 ity criteria established by the corporation pursuant to this subdivision
33 shall be equivalent to, and shall not be more restrictive than, those
34 established by the New York State Urban Development Corporation, doing
35 business as the Empire State Development Corporation, in the grant
36 programs it administered pursuant to part H of chapter 56 of the laws of
37 2011. In providing assistance pursuant to this subdivision, the corpo-
38 ration shall give preference to applicants that demonstrate the greatest
39 need, based on available flood damage data provided by applicable state
40 and/or federal agencies.
41 5. The grant administering agency and authority, and executives or
42 staff thereof, as needed to carry out the duties associated with the
43 grants specified in subdivisions two, three and four of this section
44 shall coordinate with any agency designated as a member of the Disaster
45 Preparedness Commission defined in article 2-B of the executive law; or
46 any department, division, board, bureau, commission, public authority or
47 other agency of the state or any political subdivision thereof.
48 6. Except as otherwise specifically provided herein, none of the fore-
49 going provisions shall be deemed a waiver of any federal, state or local
50 law, rules, ordinances, or regulations with respect to eligible repairs,
51 restoration or other work for which grant funding is provided.
52 § 2. This act shall take effect immediately.
53 § 3. Paragraph 42 of subsection (c) of section 612 of the tax law, as
54 added by section 1 of Part C of a chapter of the laws of 2017, relating
55 to creating the Lake Ontario-St. Lawrence Seaway flood recovery and
56 International Joint Commission Plan 2014 mitigation grant program, as
A. 1 62
1 proposed in legislative bill numbers S.6783 and A.8013-A, is amended to
2 read as follows:
3 (42) Distributions from an eligible retirement plan, as such term is
4 defined in subparagraph (B) of paragraph (8) of subsection (c) of
5 section four hundred two of the Internal Revenue Code, made on or after
6 April first, two thousand seventeen and before April second, two thou-
7 sand twenty-two. In order for such distributions to be eligible to be
8 subtracted from federal adjusted gross income under this paragraph, the
9 following conditions must be satisfied: (A) the taxpayer's primary resi-
10 dence was located in the area affected by the disaster declared pursuant
11 to executive order one hundred sixty-five of two thousand seventeen,
12 declaring a state of emergency, dated May third, two thousand seventeen;
13 (B) such primary residence must have incurred [severe] damage due to
14 coastal flooding, widespread erosion and water damage [and such primary
15 residence was located in the affected disaster area pursuant to execu-
16 tive order one hundred sixty-five of two thousand seventeen, declaring a
17 state of emergency, dated May third, two thousand seventeen] caused by
18 such disaster; (C) such damage must qualify for the casualty deduction
19 under section one hundred sixty-five of the internal revenue code
20 (determined without regard to whether the loss exceeds ten percent of
21 adjusted gross income); and (D) the taxpayer during the taxable year
22 must use the entire amount of the distributions to pay for repairs need-
23 ed as a result of such damage. Provided, however, that the amount of the
24 distributions that otherwise may be subtracted under this paragraph must
25 be reduced by any deduction claimed by the taxpayer for such damage
26 pursuant to section one hundred sixty-five of the internal revenue code.
27 Provided, further, that the taxpayer shall not claim a subtraction
28 modification under paragraph three-a of this subsection for such
29 distribution.
30 § 4. This act shall take effect on the same date and in the same
31 manner as a chapter of the laws of 2017, relating to creating the Lake
32 Ontario-St. Lawrence Seaway flood recovery and International Joint
33 Commission Plan 2014 mitigation grant program, as proposed in legisla-
34 tive bill numbers S.6783 and A.8013-A, takes effect; provided that:
35 1. Section two of this act shall take effect on the same date and in
36 the same manner as part A of a chapter of the laws of 2017, relating to
37 creating the Lake Ontario-St. Lawrence Seaway flood recovery and Inter-
38 national Joint Commission Plan 2014 mitigation grant program, as
39 proposed in legislative bill numbers S.6783 and A.8013-A, takes effect;
40 2. Section three of this act shall take effect on the same date and in
41 the same manner as part C of a chapter of the laws of 2017, relating to
42 creating the Lake Ontario-St. Lawrence Seaway flood recovery and Inter-
43 national Joint Commission Plan 2014 mitigation grant program, as
44 proposed in legislative bill numbers S.6783 and A.8013-A, takes effect.
45 PART K
46 Section 1. Section 1 of chapter 54 of the laws of 2017, enacting the
47 capital projects budget, is amended by repealing the items herein below
48 set forth in brackets and by adding to such section the other items
49 underscored in this section.
50 MISCELLANEOUS -- ALL STATE DEPARTMENTS AND AGENCIES
51 STATE AND MUNICIPAL FACILITIES PROGRAM
A. 1 63
1 CAPITAL PROJECTS 2017-18
2 APPROPRIATIONS REAPPROPRIATIONS
3 Capital Projects Funds - Other ..... [385,000,000] 1,253,250,000
4 .................................. 398,500,000
5 ---------------- ----------------
6 All Funds ........................ [385,000,000] 1,253,250,000
7 .................................. 398,500,000
8 ================ ================
9 STATE AND MUNICIPAL FACILITIES PROGRAM (CCP)
10 ............................................ [385,000,000] 398,500,000
11 --------------
12 Capital Projects Funds - Other
13 Capital Projects Fund
14 State and Municipal Facilities Purpose
15 For payment of the capital costs of
16 construction, improvement, rehabilitation
17 or reconstruction of facilities owned by
18 eligible entities; the acquisition of
19 capital facilities and assets by eligible
20 entities, including fixed capital assets;
21 the acquisition by eligible entities of
22 equipment and other capital assets,
23 including vehicles, in support of health,
24 safety, technology, or innovation; the
25 acquisition by an eligible entity of capi-
26 tal assets with a useful life of not less
27 than ten years purchased for the sole
28 purpose of preserving and protecting
29 infrastructure that is owned, controlled
30 or appurtenant to an eligible entity,
31 including but not limited to heavy duty
32 road maintenance and construction vehi-
33 cles, pavers, snow plows, street sweepers
34 and heavy duty fire, emergency response
35 and law enforcement vehicles; economic
36 development projects sponsored by the
37 state or municipal corporations, as
38 defined in section 2 of the general munic-
39 ipal law, that will create or retain jobs
40 in New York state as certified by the
41 commissioner of the department of economic
42 development; or environmental projects
43 sponsored by the state or municipal corpo-
44 rations as defined in section 2 of the
45 general municipal law. Eligible entities
46 shall consist of the state; municipal
47 corporations as defined in section 2 of
48 the general municipal law; water and sewer
49 districts; the Metropolitan Transportation
50 Authority; a college or university estab-
A. 1 64
1 lished pursuant to section 352 of the
2 education law, section 6203 of the educa-
3 tion law or section 6302 of the education
4 law; an independent not-for-profit insti-
5 tution of higher education as defined in
6 subdivision 2 of section 6401 of the
7 education law; public school districts;
8 public housing authorities; public
9 libraries and library systems chartered by
10 the regents of the state of New York or
11 established by an act of the legislature;
12 public park conservancies or not for
13 profit corporations organized for the
14 purpose of investing in parks owned by the
15 state or municipal corporations, as
16 defined in section 2 of the general munic-
17 ipal law; not for profit fire districts,
18 fire commissions, fire companies, fire
19 departments, volunteer rescue and ambu-
20 lance squads; and special act school
21 districts, schools for the blind and deaf
22 and other students with disabilities
23 subject to article 85 of the education
24 law, and private schools for students with
25 disabilities authorized pursuant to chap-
26 ter 853 of the laws of 1976.
27 Costs may include, but shall not be limited
28 to engineering services, construction,
29 project management, right-of-way acquisi-
30 tion, and work appurtenant and ancillary
31 thereto. No funds from this appropriation
32 may be used as a required match or be
33 considered a local share to other state
34 programs or to leverage state aid or
35 grants including but not limited to the
36 apportionment of aid under the education
37 law. Notwithstanding any provision of law
38 to the contrary, funds appropriated herein
39 may, subject to the approval of the direc-
40 tor of the budget, be (i) interchanged,
41 (ii) transferred from this appropriation
42 to any other appropriation of any state
43 department, agency or public benefit
44 corporation, or (iii) suballocated to any
45 other state department, agency or public
46 benefit corporation, to achieve this
47 purpose.
48 Notwithstanding the foregoing, any limita-
49 tions contained therein or any other
50 inconsistent provision of law, funds from
51 this appropriation shall also be avail-
52 able, including for payment of liabilities
53 incurred or payments made prior to April
54 1, 2017, (i) for any purpose, individual,
55 or entity authorized under the Lake Ontar-
56 io-St. Lawrence Seaway flood relief and
A. 1 65
1 recovery grant program established pursu-
2 ant to a chapter of the laws of 2017,
3 subject to the approval of the director of
4 the budget, and (ii) for payment of the
5 costs of other storm recovery and miti-
6 gation projects, not to exceed 10,000,000
7 dollars in the aggregate to municipalities
8 and special districts in (a) the counties
9 of Chautauqua, Cattaraugus and Allegany
10 for damages sustained as a result of a
11 severe storm and flooding which occurred
12 July 14 and 15, 2015, in an amount not
13 less than 6,800,000 dollars or (b) the
14 county of Monroe for damages resulting
15 from a severe storm which occurred March 8
16 and 9, 2017, in an amount not to exceed
17 2,000,000 dollars subject to the approval
18 of the director of the budget (SM0117SM) .
19 ............................ [385,000,000] 398,500,000
20 --------------
21 § 2. This act shall take effect immediately and shall be deemed to
22 have been in full force and effect on and after April 1, 2017.
23 PART L
24 Section 1. Article 9 of the environmental conservation law is amended
25 by adding a new title 21 to read as follows:
26 TITLE 21
27 FOREST PRESERVE HEALTH AND SAFETY LAND ACCOUNT AND PUBLIC UTILITY
28 IMPROVEMENTS
29 Section 9-2101. Health and safety land account creation and use.
30 9-2103. Highway right of way public utility improvements.
31 9-2105. Department reporting.
32 § 9-2101. Health and safety land account creation and use.
33 1. Definitions. For purposes of this section:
34 a. "eligible project" means a public health or safety-related project
35 necessary where no viable alternative exists, limited to the following:
36 (i) address bridge hazards to improve public safety on county highways
37 and town highways;
38 (ii) elimination of the hazards of dangerous curves and grades on
39 county and town highways to improve public safety;
40 (iii) relocation, maintenance, and reconstruction of county highways
41 and town highways, including associated culverts, for the purpose of
42 addressing public safety provided that no relocation of any single relo-
43 cated portion shall exceed one mile in length;
44 (iv) water wells and necessary appurtenances when such wells are
45 necessary to meet drinking water quality standards and are located with-
46 in five hundred thirty feet of state highways, county highways and town
47 highways; and
48 (v) stabilization devices for an existing utility pole adjacent to, or
49 no more than the minimum distance from the width of highway necessary to
50 comply with standard safety practices.
51 Eligible projects shall not include the use of chemicals/herbicides
52 for clearing state land; the removal of trees and vegetation shall be
53 minimized and the area shall promptly be restored to pre-project condi-
54 tions to the maximum extent practicable.
A. 1 66
1 b. "county highway" shall have the same meaning as defined in subdivi-
2 sion four of section three of the highway law.
3 c. "forest preserve expansion fund" shall mean the fund established
4 pursuant to section ninety-seven-e of the state finance law.
5 d. "project sponsor" means a town, village, or county located in the
6 counties of Clinton, Delaware, Essex, Franklin, Fulton, Greene, Hamil-
7 ton, Herkimer, Lewis, Oneida, Saratoga, Saint Lawrence, Sullivan,
8 Ulster, Warren and Washington.
9 e. "no viable alternative" means that no other option exists for the
10 eligible project to address ongoing public health or safety concerns
11 other than through the use of state lands.
12 f. "state highway" means a state highway as defined in subdivisions
13 one, two and three of section three of the highway law.
14 g. "state lands" means lands owned by the state in forest preserve
15 counties that are under the jurisdiction of the department.
16 h. "town highway" means a town highway, as defined in subdivision five
17 of section three of the highway law, in existence as of January first,
18 two thousand fifteen, listed on the local highway inventory maintained
19 by the department of transportation, and annually plowed and regularly
20 maintained.
21 i. "width of the highway" shall have the same meaning as paragraph k
22 of subdivision one of section 9-2103 of this title.
23 2. Following approval by the legislature of two hundred fifty acres of
24 land to be added to the forest preserve, a health and safety land
25 account of not more than two hundred fifty acres is created for use by
26 project sponsors for eligible projects necessary to protect health and
27 safety where no viable alternative is available. The account will be
28 administered by the department.
29 3. A project sponsor with an eligible project may apply to the health
30 and safety land account to receive fractional or whole acreage for an
31 eligible project. Such application shall include:
32 a. a resolution from the governing body of the project sponsor that
33 includes:
34 (i) attestation that the project is necessary to address public health
35 or safety and no viable alternatives exist;
36 (ii) attestation that such lands will only be used for eligible
37 purposes and that any real property acquired shall not be sold, leased,
38 exchanged, donated or otherwise disposed of or used for other than the
39 eligible purposes for which it was approved without the express authori-
40 ty of an act of the legislature.
41 b. a detailed summary of the proposed eligible project, including the
42 whole action and all related activities, a detailed summary of the
43 alternatives the project sponsor explored prior to arriving at the
44 conclusion there were no viable alternatives;
45 c. specific metes and bounds, including total proposed acreage;
46 d. a narrative about the project, including a justification that the
47 size of the fractional or whole acreage sought for such eligible project
48 from the health and safety land account is the minimum amount required;
49 e. monies at least equivalent to the fair market value of the state
50 land proposed to be conveyed;
51 f. any necessary permits and authorizations; and,
52 g. an accurate survey.
53 4. Immediately upon determining that an application is complete, the
54 department shall cause a notice of application, which shall also include
55 the time period for public comments, to be published in the next avail-
56 able state register and environmental notice bulletin as well as in a
A. 1 67
1 newspaper having general circulation in the area in which the eligible
2 project is proposed to be located. Newspaper publications shall be
3 provided by the project sponsor.
4 5. The department shall hold a public hearing on each eligible project
5 at which the public shall be given an opportunity to be heard.
6 6. The department, following consultation with the department of
7 transportation to determine that any required authorization has been
8 provided, shall only deem a project sponsor eligible to receive frac-
9 tional or whole acreage from the health and safety land account follow-
10 ing a determination that:
11 a. the project meets the eligible project criteria, is necessary to
12 protect public health or safety and the eligible project has no viable
13 alternative on land not owned by the state;
14 b. the project minimizes adverse environmental impact to the maximum
15 extent practicable;
16 c. the project will not adversely impact viewsheds or lands with
17 historical, ecological, environmental or recreational value, as deter-
18 mined by the department based on a resource inventory and assessment;
19 d. the monies to be paid by the project sponsor into the forest
20 preserve expansion fund, are at least equivalent to the fair market
21 value of the state land proposed to be conveyed; and
22 e. the project minimizes the fractional or whole acreage from the
23 health and safety land account to the maximum extent practicable.
24 7. Once an application has been approved the commissioner shall cause
25 to be prepared an accurate survey map showing the boundaries of all
26 state land proposed to be conveyed and shall notify the legislature.
27 8. a. Prior to the actual transfer of title or issuance of letters
28 patent for an eligible project that is longer than one quarter mile that
29 has been approved by the department, the legislature shall approve each
30 eligible project and the monies to be paid into the forest preserve
31 expansion fund equal to or greater than the fair market value of the
32 acreage to be conveyed from the health and safety land account. Once
33 approved by the legislature, title to the land shall be approved and the
34 deed to the people of the state of New York of any lands dedicated shall
35 be approved by the attorney general as to form and manner of execution
36 and recordability prior to its delivery.
37 b. Prior to the actual transfer of title or issuance of letters patent
38 for an eligible project that is less than one quarter linear mile total,
39 which shall run and be measured parallel to the county highway or town
40 highway, and which runs no more than ten feet perpendicular beyond the
41 width of the highway which shall mean three rods or the deeded, recorded
42 municipal or state right of way or municipal or state easement in the
43 existence as of January first, two thousand fifteen and, which has been
44 approved by the department, title to land shall be approved and the deed
45 to the people of the state of New York of any lands dedicated shall be
46 approved by the attorney general as to form and manner of execution and
47 recordability prior to its delivery.
48 9. Real property acquired, developed, improved, restored or rehabili-
49 tated by or through a project sponsor pursuant to this section shall not
50 be leased, exchanged, donated or otherwise disposed of or used for other
51 than the eligible project for which it was approved without the express
52 authority of an act of the legislature. When the project sponsor deter-
53 mines such eligible project is no longer needed, the lands shall revert
54 to the state for inclusion in the forest preserve. The department shall
55 prescribe the terms and conditions for the removal of any improvements
56 to the land and restoration of the land to a natural, vegetative state.
A. 1 68
1 § 9-2103. Highway right of way public utility improvements.
2 1. Definitions. For purposes of this section:
3 a."county highway" shall have the same meaning as defined in subdivi-
4 sion four of section three of the highway law.
5 b. "eligible project" shall mean burial or co-location of a public
6 utility line or construction and maintenance of bicycle paths by a
7 project sponsor within the width of a highway of a town highway, county
8 highway or state highway that traverses state forest preserve land.
9 c. "project sponsor" shall mean a village, town, a county, located in
10 the counties of Clinton, Delaware, Essex, Franklin, Fulton, Greene,
11 Hamilton, Herkimer, Lewis, Oneida, Saratoga, Saint Lawrence, Sullivan,
12 Ulster, Warren and Washington or, for:
13 (i) bicycle paths, the department of transportation,
14 (ii) for water lines, a public water supplier; or
15 (iii) for electric, telephone or broadband lines, a public utility
16 company.
17 d. "public utility company" shall have the same meaning as such term
18 is defined in section two of the public service law; provided, however,
19 that for broadband projects a person subject to article eleven of the
20 public service law shall be included.
21 e. "public utility line" shall mean only electric, telephone, broad-
22 band, water or sewer lines, including any necessary conduit used to
23 protect such lines. Public utility line shall not include the
24 construction of any new intrastate natural gas or oil pipelines that
25 have not received all necessary state and local permits and authori-
26 zations as of June first, two thousand sixteen.
27 f. "public water supplier" shall mean a county or town water improve-
28 ment district, village, New York city, public benefit corporation or
29 public authority established pursuant to state law and empowered to
30 construct and operate a municipal water management facility, as defined
31 in section twelve hundred eighty-one of the public authorities law.
32 g. "state highway" shall mean a state highway as defined in subdivi-
33 sions one, two and three of section three of the highway law.
34 h. "state lands" shall mean lands owned by the state in forest
35 preserve counties that are under the jurisdiction of the department.
36 i. "town highway" shall mean a town highway, as defined in subdivision
37 five of section three of the highway law, in existence as of January
38 first, two thousand fifteen, listed on the local highway inventory main-
39 tained by the department of transportation, and annually plowed and
40 regularly maintained.
41 j. "water supply projects" shall mean drinking water wells.
42 k. "width of the highway" shall mean three rods or the deeded,
43 recorded municipal or state right of way or easement in existence as of
44 January first, two thousand fifteen.
45 2. Pursuant to approval by the department and the department of trans-
46 portation and following a public hearing on each eligible project at
47 which the public shall be given an opportunity to be heard, a public
48 utility line may be co-located within or buried beneath the width of the
49 highway of any state highway, county highway, or town highway.
50 3. A project sponsor for an eligible project within the width of the
51 highway shall submit an application for a permit to the department that
52 at minimum shall include:
53 a. a resolution from the governing body of the project sponsor, or in
54 the case of a public utility seeking to utilize the width of highway of
55 a town highway, the governing body of the town, or the width of highway
56 of a county, the county governing board, that includes:
A. 1 69
1 (i) approval of the project;
2 (ii) attestation that such width of highway lands will only be used
3 for eligible purposes;
4 (iii) attestation that the project will minimize the removal of trees
5 and vegetation and restore the area to pre-project condition to the
6 maximum extent practicable.
7 b. specific metes and bounds, including total proposed acreage of the
8 width of highway land sought;
9 c. a narrative about the project, including a justification;
10 d. any necessary permits and authorizations; and,
11 e. an accurate survey.
12 4. Immediately upon determining that an application is complete, the
13 department shall cause a notice of application, which shall also include
14 the time period for public comments, to be published in the next avail-
15 able state register and environmental notice bulletin as well as in a
16 newspaper having general circulation in the area in which the eligible
17 project is proposed to be located. Newspaper publications shall be
18 provided by the project sponsor.
19 5. The department shall hold a public hearing on each eligible project
20 at which the public shall be given an opportunity to be heard.
21 6. The department, following consultation with the department of
22 transportation to determine that any required authorization has been
23 provided, shall only approve an application for an eligible project
24 permit following a determination that:
25 a. the eligible project meets the eligible project criteria;
26 b. the eligible project minimizes adverse environmental impact to the
27 maximum extent practicable; and
28 c. the eligible project will not adversely impact lands with environ-
29 mental, ecological or recreational value, as determined by the depart-
30 ment based on a resource inventory and assessment.
31 7. After a hearing and opportunity to be heard, if the commissioner
32 determines that a project sponsor is utilizing land for a purpose other
33 than as authorized by the department, the commissioner may require
34 removal of any improvements to the land and restoration of the land to a
35 natural, vegetative state.
36 8. The department is authorized to promulgate such rules and regu-
37 lations as may be necessary to implement and administer the provisions
38 of this article.
39 § 9-2105. Department reporting.
40 1. The department shall issue an annual report to the legislature
41 detailing the use of the health and safety land account and the highway
42 right of way public utility improvement permits including: the number of
43 applications received; the number of eligible projects applications
44 approved and denied; the project description, narrative and acreage of
45 eligible projects; the cumulative total of eligible projects listed by
46 project sponsor; total deposits by each project sponsor into the forest
47 preserve fund; annual disbursements from the forest preserve fund and
48 the amount of land acquired with such disbursements; total number of
49 public utility improvement permits issued; and the cumulative total and
50 project type of permits issued listed by project sponsor.
51 2. The information contained in such report shall also be made avail-
52 able on the department's website and updated no less than annually.
53 § 2. Section 97-e of the state finance law, as amended by chapter 637
54 of the laws of 1960, is amended to read as follows:
55 § 97-e. Forest preserve expansion fund. 1. There is hereby established
56 in the state treasury a special fund, to be known as the forest preserve
A. 1 70
1 expansion fund, which shall consist of and into which shall be paid all
2 moneys derived from the sale of certain forest preserve lands specified
3 in section twenty-four of the public lands law, monies received from a
4 project sponsor of an eligible project for a health and safety land
5 account transaction pursuant to section 9-2101 of the environmental
6 conservation law and such other moneys as may be paid into said fund
7 pursuant to law. The moneys in such fund shall be expended only for the
8 acquisition of additional lands for the forest preserve within either
9 the Adirondack or Catskill park as now fixed by law. Upon appropriation
10 by the legislature, the [conservation] department of environmental
11 conservation may use such moneys or any portion thereof for the acquisi-
12 tion of such additional lands subject to the approval of title thereto
13 by the attorney general. All payments from such fund shall be made by
14 the department of taxation and finance after audit by and upon warrant
15 of the comptroller, on vouchers approved by the [conservation] commis-
16 sioner of environmental conservation.
17 2. The [conservation] commissioner of environmental conservation is
18 authorized to accept, in the name of the people of the state of New
19 York, any gift or bequest of moneys to be paid into such forest preserve
20 expansion fund and to be expended and disbursed as provided in subdivi-
21 sion one of this section.
22 § 3. The enactment of this legislation shall be deemed to meet the
23 legislative approval requirement pursuant to subdivision 8 of section
24 9-2101 of the environmental conservation law, for an eligible project as
25 defined in section 1 of section 9-2101 of the environmental conservation
26 law, that consists of the relocation of a county-owned highway structure
27 taken out of service in 2009, which spans the Schroon River in the town
28 of Chester in the county of Warren. Such authorization is conditioned on
29 the receipt by such project of all required permits and approvals and
30 compliance with all the other criteria identified in section 9-2101 of
31 the environmental conservation law.
32 § 4. This act shall take effect on the same date and in the same
33 manner as a "CONCURRENT RESOLUTION OF THE SENATE AND ASSEMBLY proposing
34 an amendment to article 14 of the constitution, in relation to allowing
35 public utility lines and bicycle paths on certain state lands in the
36 forest preserve and establishing a forest preserve health and safety
37 land account" takes effect, in accordance with section 1 of article 19
38 of the constitution.
39 PART M
40 Section 1. The parks, recreation and historic preservation law is
41 amended by adding a new section 13.04 to read as follows:
42 § 13.04 Assemblyman Herman D. Farrell, Jr. state park. Notwithstand-
43 ing any other law to the contrary, the state park known as Riverbank
44 state park located on the upper west side of Manhattan on the banks of
45 the Hudson river shall after the effective date of this section be known
46 as Assemblyman Herman D. Farrell, Jr. state park and shall be suitably
47 marked in a manner to be prescribed by the commissioner.
48 § 2. Notwithstanding any other law to the contrary, the commissioner
49 of the New York state office of parks, recreation and historic preserva-
50 tion is authorized to take all steps necessary to obtain the authori-
51 zation of the Palisades Interstate park commission to rename the
52 National Purple Heart Hall of Honor located in the town of New Windsor
53 to the Senator William J. Larkin, Jr. National Purple Heart Hall of
54 Honor.
A. 1 71
1 § 3. Notwithstanding any other law to the contrary, the commissioner
2 of the New York state office of parks, recreation and historic preserva-
3 tion is authorized to take all steps necessary to obtain the authori-
4 zation of the Palisades Interstate park commission to rename the New
5 Windsor Cantonment state historic site located in the town of New Wind-
6 sor, in whole or in part, in honor of Senator William J. Larkin, Jr.
7 § 4. The highway law is amended by adding a new section 344-g to read
8 as follows:
9 § 344-g. Portion of state highway system to be designated as the
10 "Senator William J. Larkin, Jr. Highway". A portion of state route three
11 hundred, beginning at the intersection of state route three hundred,
12 state route thirty-two and state route ninety-four in New Windsor and
13 ending at the intersection of state route three hundred and state route
14 two hundred seven in New Windsor shall be designated and known as the
15 "Senator William J. Larkin, Jr. Highway".
16 § 5. The commissioner of transportation shall provide for the instal-
17 lation and maintenance of adequate signing of the state highway system
18 as designated pursuant to section four of this act. However, to avoid
19 confusion and to limit any possible disruption of commerce, the desig-
20 nations called for pursuant to section four of this act shall be one of
21 ceremonial nature and the official name of such highway shall not be
22 changed as a result of this act.
23 § 6. Subdivision 2 of section 356 of the public authorities law, as
24 amended by chapter 530 of the laws of 1993, is amended to read as
25 follows:
26 2. The Hudson section. Beginning at the northerly end of the southern
27 Westchester connection at or near Tuckahoe road, thence in a general
28 northerly and westerly direction crossing the Hudson river at a point
29 south of Highland Falls, which crossing shall be known as "The Governor
30 [Malcolm Wilson Tappan Zee] Mario M. Cuomo Bridge", including a highway
31 connection between "The Governor [Malcolm Wilson Tappan Zee] Mario M.
32 Cuomo Bridge" and the New England section of the thruway presently known
33 as interstate route two hundred eighty-seven, thence in a general
34 westerly direction to intersect with existing route number seventeen or
35 to a connection with that route, including a thruway connection from
36 that portion of the section west of the Hudson river, generally souther-
37 ly to a point to be determined by the authority on the New York-New
38 Jersey boundary line.
39 § 7. Section 13-0103 of the environmental conservation law, as amended
40 by chapter 530 of the laws of 1993, is amended to read as follows:
41 § 13-0103. Marine and coastal district described.
42 The marine and coastal district shall include the waters of the Atlan-
43 tic Ocean within three nautical miles from the coast line and all other
44 tidal waters within the state, including the Hudson River up to the
45 Governor [Malcolm Wilson Tappan Zee] Mario M. Cuomo bridge.
46 § 8. Subdivision 1 of section 13-0307 of the environmental conserva-
47 tion law, as amended by chapter 327 of the laws of 1999, is amended to
48 read as follows:
49 1. The department periodically shall examine all shellfish lands with-
50 in the marine district and the Hudson River between the Governor
51 [Malcolm Wilson Tappan Zee] Mario M. Cuomo bridge and the federal dam at
52 Troy to ascertain the sanitary condition thereof in accordance with
53 regulations promulgated pursuant to section 13-0319 of this title.
54 § 9. Section 342-ww of the highway law, as added by chapter 245 of the
55 laws of 2001, is amended to read as follows:
A. 1 72
1 § 342-ww. Portion of the New York state thruway to be designated as
2 the "Jewish War Veterans Memorial Highway". All that portion of the New
3 York state thruway in the county of Rockland constituting interstate
4 route 287 from the New Jersey border to "The Governor [Malcolm Wilson
5 Tappan Zee] Mario M. Cuomo Bridge" shall be designated and known as the
6 "Jewish War Veterans Memorial Highway".
7 § 10. Subdivision 2 of section 349-a of the highway law, as amended by
8 chapter 530 of the laws of 1993, is amended to read as follows:
9 2. The Hudson section. Beginning at the northerly end of the southern
10 Westchester connection at or near Tuckahoe road, thence in a general
11 northerly and westerly direction crossing the Hudson river at a point
12 south of Highland Falls, which crossing shall be known as "The Governor
13 [Malcolm Wilson Tappan Zee] Mario M. Cuomo Bridge", thence in a general
14 westerly direction to intersect with existing route number seventeen or
15 to a connection with that route, including a thruway connection from
16 that portion of the section west of the Hudson river, generally souther-
17 ly to a point to be determined by the authority on the New York-New
18 Jersey boundary line.
19 § 11. This act shall take effect immediately.
20 § 2. Severability clause. If any clause, sentence, paragraph, subdivi-
21 sion, section or part of this act shall be adjudged by any court of
22 competent jurisdiction to be invalid, such judgment shall not affect,
23 impair, or invalidate the remainder thereof, but shall be confined in
24 its operation to the clause, sentence, paragraph, subdivision, section
25 or part thereof directly involved in the controversy in which such judg-
26 ment shall have been rendered. It is hereby declared to be the intent of
27 the legislature that this act would have been enacted even if such
28 invalid provisions had not been included herein.
29 § 3. This act shall take effect immediately provided, however, that
30 the applicable effective date of Parts A through M of this act shall be
31 as specifically set forth in the last section of such Parts.
