NY State Senate Bill 2009-S2272

Senate Bill S2272

2009-2010 Legislative Session

Requires a revenue distribution agreement for equitable allocation within the county of Suffolk for public safety purposes of sales and compensating use taxes

download bill text pdf

Archive: Last Bill Status - In Senate Committee Investigations And Government Operations Committee

Introduced
- In Committee Assembly
- In Committee Senate
- On Floor Calendar Assembly
- On Floor Calendar Senate
- Passed Assembly
- Passed Senate
Delivered to Governor
Signed By Governor

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Actions

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	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jan 06, 2010	referred to investigations and government operations
Feb 17, 2009	referred to investigations and government operations

2009-S2272 (ACTIVE) - Details

See Assembly Version of this Bill:: A4789
Current Committee:: Senate Investigations And Government Operations
Law Section:: Tax Law
Laws Affected:: Amd §1262-j, Tax L
Versions Introduced in 2011-2012 Legislative Session:: S2638, A3735

2009-S2272 (ACTIVE) - Summary

Requires a revenue distribution agreement for equitable allocation within the county of Suffolk for public safety purposes of sales and compensating use taxes.

2009-S2272 (ACTIVE) - Sponsor Memo

                                 BILL NUMBER:  S2272

 TITLE OF BILL :

An act to amend the tax law, in relation to requiring a revenue
distribution agreement for equitable allocation within the county of
Suffolk for public safety purposes of sales and compensating use tax


 PURPOSE :

This bill would allow the County of Suffolk to allocate a portion of
the net collection of sales and compensating use taxes for equitable
distribution county-wide for purposes of public safety and property
tax stabilization and relief.

 SUMMARY OF PROVISIONS :

Amends Subdivision C of Section 1262-j of the Tax Law, as amended by
Chapter 684 of the Laws of 2007. This bill would require Suffolk
County to deposit any monies from the one percent tax increase to be
deposited into a special and separate fund, codified in the County
Charter. If any monies are allocated from such special fund for
property tax stabilization and relief to the Suffolk County Police
District, then the county shall allocate monies to the towns and
villages which are not part of the Suffolk County Police District in

order to ensure equitable distribution county-wide.

The allocations from the special fund created pursuant to this section
shall be subject to a revenue distribution agreement. The revenue
distribution agreement shall be codified in the county charter and
remain in effect as long as such sales and compensating use tax
component is in effect, or any successor component, for such public
safety purposes.

One of two methods for determining the reduction of Suffolk County
police district taxes to the towns and villages which are not part of
the Suffolk County police district shall be used: (1) the basis of the
respective populations of the several towns and villages in Suffolk
County, determined in accordance with the latest federal census or
special population census taken pursuant to section twenty of the
general municipal law, completed and published prior to the end of the
quarter for which the allocation is made, which special population
must include the entire area of the county; or (2) the basis of the
nineteen hundred ninety-four amounts allocated and uniformly
increasing in proportionality across Suffolk County and taking into
account any successor component for the sales and compensating use
tax, notwithstanding any year of inequitable distribution by the
county of Suffolk to towns and villages outside of the Suffolk county
police district.

If the County allocates monies from such special fund directly to the
general fund to reduce the tax levy for county-wide public safety
purposes, the corresponding property tax relief is provided on a
county-wide basis and on the basis of full valuation of real property
and no further revenue distribution agreement is required.

 JUSTIFICATION :

Under current New York State Law, no less than one-eighth and no more
than three-eighths of the net collections received by Suffolk County
as a result of the one per cent tax increase shall be dedicated for
public safety purposes; the balance to be deposited in the Suffolk
County General Fund.


This legislation is intended to create a equitable distribution of the
funds rather than permitting Suffolk County to impose the tax on all
county residents, and providing disproportionate shares to any special
assessment district.

 LEGISLATIVE HISTORY :

New bill.

 FISCAL IMPLICATIONS :

None to the State.

 EFFECTIVE DATE :
This act shall take effect immediately with allocation and
distributions of new collections to be proposed within the 2009 budget
of the County of Suffolk.

2009-S2272 (ACTIVE) - Bill Text download pdf

                            
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                  2272

                       2009-2010 Regular Sessions

                            I N  S E N A T E

                            February 17, 2009
                               ___________

Introduced  by  Sen. LAVALLE -- read twice and ordered printed, and when
  printed to be committed to the Committee on Investigations and Govern-
  ment Operations

AN ACT to amend the tax law, in relation to requiring a revenue distrib-
  ution agreement for equitable allocation within the county of  Suffolk
  for public safety purposes of sales and compensating use tax

  THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1. Subdivision (c) of  section  1262-j  of  the  tax  law,  as
amended  by  chapter  684  of  the  laws  of 2007, is amended to read as
follows:
  (c) Notwithstanding any provision of law to the contrary, of  the  net
collections  received  by  the  county  of  Suffolk  as  a result of the
increase of one percent to the tax authorized by section twelve  hundred
ten  of  this  article for the period beginning June first, two thousand
one and ending November thirtieth, two thousand [nine]  ELEVEN,  imposed
by local laws or resolutions (by simple majority) by the county legisla-
ture,  and  signed  by the county executive, the county of Suffolk shall
allocate such net collections as follows: no less than one-eighth and no
more than three-eighths of such net collections received shall be  dedi-
cated  for  public safety purposes and the balance shall be deposited in
the general fund of the county of Suffolk.   COMMENCING DECEMBER  FIRST,
TWO  THOUSAND  NINE,  THE NET COLLECTIONS RECEIVED THAT ARE DEDICATED TO
PUBLIC SAFETY PURPOSES FROM THE ADDITIONAL  RATES  IMPOSED  PURSUANT  TO
THIS  SECTION SHALL BE DEPOSITED IN A SPECIAL FUND TO BE CREATED BY SUCH
COUNTY SEPARATE AND APART FROM ANY OTHER FUNDS AND ACCOUNTS OF THE COUN-
TY TO BE USED FOR GENERAL FUND PURPOSES. IF THE COUNTY ALLOCATES  MONIES
FROM  SUCH SPECIAL FUND FOR PROPERTY TAX STABILIZATION AND RELIEF TO THE
SUFFOLK COUNTY POLICE DISTRICT, THEN THE COUNTY SHALL ALLOCATE MONIES TO
THE TOWNS AND VILLAGES WHICH ARE NOT PART OF THE SUFFOLK  COUNTY  POLICE
DISTRICT  IN  ORDER  TO  ENSURE  EQUITABLE DISTRIBUTION COUNTY-WIDE. THE

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD06372-01-9

S. 2272                             2

ALLOCATIONS FROM THE SPECIAL FUND CREATED PURSUANT TO THIS SECTION SHALL
BE SUBJECT TO A REVENUE DISTRIBUTION AGREEMENT ENTERED INTO PURSUANT  TO
THE  AUTHORITY OF SUBDIVISION (C) OF SECTION TWELVE HUNDRED SIXTY-TWO OF
THIS PART IN ORDER TO ENSURE PROPERTY TAX RELIEF ON A COUNTY-WIDE BASIS.
THE REVENUE DISTRIBUTION AGREEMENT SHALL BE CODIFIED IN THE COUNTY CHAR-
TER  AND REMAIN IN EFFECT AS LONG AS SUCH SALES AND COMPENSATING USE TAX
COMPONENT IS IN EFFECT, OR ANY  SUCCESSOR  COMPONENT,  FOR  SUCH  PUBLIC
SAFETY PURPOSES. THE AMOUNTS TO BE ALLOCATED IN REDUCTION OF THE SUFFOLK
COUNTY POLICE DISTRICT TAXES AND TO THE TOWNS AND VILLAGES WHICH ARE NOT
PART  OF  THE  SUFFOLK  COUNTY  POLICE  DISTRICT  SHALL BE DETERMINED ON
EITHER: (1) THE BASIS OF THE RESPECTIVE POPULATIONS OF THE SEVERAL TOWNS
AND VILLAGES IN SUCH COUNTY, DETERMINED IN ACCORDANCE  WITH  THE  LATEST
FEDERAL  CENSUS  OR  SPECIAL POPULATION CENSUS TAKEN PURSUANT TO SECTION
TWENTY OF THE GENERAL MUNICIPAL LAW, COMPLETED AND  PUBLISHED  PRIOR  TO
THE  END  OF THE QUARTER FOR WHICH THE ALLOCATION IS MADE, WHICH SPECIAL
POPULATION MUST INCLUDE THE ENTIRE AREA OF THE COUNTY; OR (2) THE  BASIS
OF  THE  NINETEEN  HUNDRED  NINETY-FOUR  AMOUNTS ALLOCATED AND UNIFORMLY
INCREASING IN PROPORTIONALITY ACROSS THE COUNTY AND TAKING INTO  ACCOUNT
ANY SUCCESSOR COMPONENT FOR THE SALES AND COMPENSATING USE TAX, NOTWITH-
STANDING  ANY  YEAR OF INEQUITABLE DISTRIBUTION BY THE COUNTY OF SUFFOLK
TO TOWNS AND VILLAGES OUTSIDE OF THE  SUFFOLK  COUNTY  POLICE  DISTRICT.
HOWEVER,  IF THE COUNTY ALLOCATES MONIES FROM SUCH SPECIAL FUND DIRECTLY
TO THE GENERAL FUND TO REDUCE THE TAX LEVY FOR COUNTY-WIDE PUBLIC SAFETY
PURPOSES, THE CORRESPONDING PROPERTY TAX RELIEF IS PROVIDED ON  A  COUN-
TY-WIDE BASIS AND ON THE BASIS OF FULL VALUATION OF REAL PROPERTY AND NO
FURTHER REVENUE DISTRIBUTION AGREEMENT IS REQUIRED.
  S  2.  This  act  shall  take  effect  immediately with allocation and
distributions of net collections to be proposed within the  2009  budget
of the county of Suffolk.

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