NY State Senate Bill 2011-S2638

Senate Bill S2638

2011-2012 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 04, 2012	referred to investigations and government operations
Jan 27, 2011	referred to investigations and government operations

2011-S2638 (ACTIVE) - Details

See Assembly Version of this Bill:: A3735
Current Committee:: Senate Investigations And Government Operations
Law Section:: Tax Law
Laws Affected:: Amd §1262-j, Tax L
Versions Introduced in 2009-2010 Legislative Session:: S2272, A4789

2011-S2638 (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.

2011-S2638 (ACTIVE) - Sponsor Memo

                                BILL NUMBER:S2638

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:

2009-10: S.2272/A.4789

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 2011
budget of the County of Suffolk.

2011-S2638 (ACTIVE) - Bill Text download pdf

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

    S. 2638                                                  A. 3735

                       2011-2012 Regular Sessions

                      S E N A T E - A S S E M B L Y

                            January 27, 2011
                               ___________

IN SENATE -- Introduced by Sen. LAVALLE -- read twice and ordered print-
  ed,  and  when  printed  to  be committed to the Committee on Investi-
  gations and Government Operations

IN ASSEMBLY -- Introduced by M. of A. THIELE -- read once  and  referred
  to the Committee on Ways and Means

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 283 of the laws  of  2009,  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 [eleven] THIRTEEN,
imposed by local laws or resolutions (by simple majority) by the  county
legislature,  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
dedicated  for public safety purposes and the balance shall be deposited
in the general fund of the  county  of  Suffolk.    COMMENCING  DECEMBER
FIRST,  TWO THOUSAND ELEVEN, THE NET COLLECTIONS RECEIVED THAT ARE DEDI-
CATED TO PUBLIC SAFETY PURPOSES FROM THE ADDITIONAL RATES IMPOSED PURSU-
ANT 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 COUNTY TO BE USED FOR GENERAL FUND PURPOSES. IF THE COUNTY ALLOCATES
MONIES FROM SUCH SPECIAL FUND FOR PROPERTY TAX STABILIZATION AND  RELIEF

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD03796-01-1

S. 2638                             2                            A. 3735

TO  THE  SUFFOLK  COUNTY POLICE DISTRICT, THEN THE COUNTY SHALL ALLOCATE
MONIES TO THE TOWNS AND VILLAGES WHICH ARE NOT PART OF THE SUFFOLK COUN-
TY  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
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 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. 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, NOTWITHSTANDING ANY YEAR OF  INEQUITABLE  DISTRIB-
UTION  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 COUNTY-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 2011 budget
of the county of Suffolk.

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