[ ] 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:
Section 1. This act enacts into law major components of legislation
relating to issues deemed necessary for the state. Each component is
wholly contained within a Part identified as Parts A through M. The
effective date for each particular provision contained within such Part
is set forth in the last section of such Part. Any provision in any
section contained within a Part, including the effective date of the
Part, which makes reference to a section "of this act", when used in
connection with that particular component, shall be deemed to mean and
refer to the corresponding section of the Part in which it is found.
Section three of this act sets forth the general effective date of this
act.
PART A
A. 1 6
Section 1. This part enacts into law legislation providing for the
imposition of sales and compensating use taxes by certain counties. Each
component is wholly contained within a Subpart identified as Subparts A
through DDD. The effective date for each particular provision contained
within a Subpart is set forth in the last section of such Subpart. Any
provision of any section contained within a Subpart, including the
effective date of the Subpart, which makes reference to a section "of
this act", when used in connection with that particular component, shall
be deemed to mean and refer to the corresponding section of the subpart
in which it is found. Section three of this part sets forth the general
effective date of this part.
SUBPART A
Section 1. Clause 10 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 302 of the laws of
2015, is amended to read as follows:
(10) the county of Albany is hereby further authorized and empowered
to adopt and amend local laws, ordinances or resolutions imposing such
taxes at a rate which is one percent additional to the three percent
rate authorized above in this paragraph for such county for the period
beginning September first, nineteen hundred ninety-two and ending Novem-
ber thirtieth, two thousand [seventeen] TWENTY;
§ 2. Notwithstanding any inconsistent provision of law, if the county
of Albany imposes the additional one percent rate of sales and compen-
sating use taxes authorized by section one of this act for any portion
of the period during which the county is so authorized to impose such
additional one percent rate of such taxes, then such county of Albany
shall allocate and distribute quarterly to the cities and the area in
the county outside the cities the same proportion of net collections
attributable to such additional one percent rate of such taxes as such
county is allocating and distributing the net collections from the coun-
ty's three percent rate of such taxes as of the date this act shall have
become a law, and such portion of net collections attributable to such
additional one percent rate of such taxes shall be allocated and
distributed to the towns and villages in such county in the same manner
as the net collections attributable to such county's three percent rate
of such taxes are allocated and distributed to such towns and villages
as of the date this act shall have become a law. In the event that any
city in the county of Albany exercises its prior right to impose tax
pursuant to section 1224 of the tax law, then the county of Albany shall
not be required to allocate and distribute net collections in accordance
with the previous sentence for any period of time during which any such
city tax is in effect.
§ 3. This act shall take effect immediately.
SUBPART B
Section 1. Clause 8 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 174 of the laws of
2015, is amended to read as follows:
(8) the county of Allegany is hereby further authorized and empowered
to adopt and amend local laws, ordinances or resolutions imposing such
taxes at a rate which is: (i) one percent additional to the three
percent rate authorized above in this paragraph for such county for the
period beginning December first, nineteen hundred eighty-six and ending
A. 1 7
November thirtieth, two thousand four; and (ii) one and one-half percent
additional to the three percent rate authorized above in this paragraph
for such county for the period beginning December first, two thousand
four and ending November thirtieth, two thousand [seventeen] TWENTY;
§ 2. This act shall take effect immediately.
SUBPART C
Section 1. Clause 18 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 114 of the laws of
2015, is amended to read as follows:
(18) the county of Broome is hereby further authorized and empowered
to adopt and amend local laws, ordinances or resolutions imposing such
taxes at a rate which is one percent additional to the three percent
rate authorized above in this paragraph for such county for the period
beginning March first, nineteen hundred ninety-four, and ending November
thirtieth, two thousand [seventeen] TWENTY;
§ 2. This act shall take effect immediately.
SUBPART D
Section 1. Clause 5 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 173 of the laws of
2015, is amended to read as follows:
(5) the county of Cattaraugus is hereby further authorized and
empowered to adopt and amend local laws, ordinances or resolutions
imposing such taxes at a rate which is one percent additional to the
three percent rate authorized above in this paragraph for such county
for the period beginning March first, nineteen hundred eighty-six and
ending November thirtieth, two thousand [seventeen] TWENTY;
§ 2. This act shall take effect immediately.
SUBPART E
Section 1. Clause 9 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 197 of the laws of
2015, is amended to read as follows:
(9) the county of Cayuga is hereby further authorized and empowered to
adopt and amend local laws, ordinances or resolutions imposing such
taxes at a rate which is one percent additional to the three percent
rate authorized above in this paragraph for such county for the period
beginning September first, nineteen hundred ninety-two and ending Novem-
ber thirtieth, two thousand [seventeen] TWENTY;
§ 2. This act shall take effect immediately.
SUBPART F
Section 1. Clause 38 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 332 of the laws of
2015, is amended to read as follows:
(38) the county of Chautauqua is hereby further authorized and
empowered to adopt and amend local laws, ordinances or resolutions
imposing such taxes at a rate that is: (i) one and one-quarter percent
additional to the three percent rate authorized above in this paragraph
for such county for the period beginning March first, two thousand five
and ending August thirty-first, two thousand six; (ii) one percent addi-
A. 1 8
tional to the three percent rate authorized above in this paragraph for
such county for the period beginning September first, two thousand six
and ending November thirtieth, two thousand seven; (iii) three-quarters
of one percent additional to the three percent rate authorized above in
this paragraph for such county for the period beginning December first,
two thousand seven and ending November thirtieth, two thousand ten; (iv)
one-half of one percent additional to the three percent rate authorized
above in this paragraph for such county for the period beginning Decem-
ber first, two thousand ten and ending November thirtieth, two thousand
fifteen; and (v) one percent additional to the three percent rate
authorized above in this clause for such county for the period beginning
December first, two thousand fifteen and ending November thirtieth, two
thousand [seventeen] TWENTY;
§ 2. Section 1262-o of the tax law, as amended by section 7 of chapter
332 of the laws of 2015, is amended to read as follows:
§ 1262-o. Disposition of net collections from the additional rate of
sales and compensating use taxes in the county of Chautauqua. Notwith-
standing any contrary provision of law, if the county of Chautauqua
imposes the additional one and one-quarter percent rate of sales and
compensating use taxes authorized by section twelve hundred ten of this
article for all or any portion of the period beginning March first, two
thousand five and ending August thirty-first, two thousand six, the
additional one percent rate authorized by such section for all or any of
the period beginning September first, two thousand six and ending Novem-
ber thirtieth, two thousand seven, the additional three-quarters of one
percent rate authorized by such section for all or any of the period
beginning December first, two thousand seven and ending November thirti-
eth, two thousand ten, the county shall allocate one-fifth of the net
collections from the additional three-quarters of one percent to the
cities, towns and villages in the county on the basis of their respec-
tive populations, determined in accordance with the latest decennial
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, and allocate the
remainder of the net collections from the additional three-quarters of
one percent as follows: (1) to pay the county's expenses for Medicaid
and other expenses required by law; (2) to pay for local road and bridge
projects; (3) for the purposes of capital projects and repaying any
debts incurred for such capital projects in the county of Chautauqua
that are not otherwise paid for by revenue received from the mortgage
recording tax; and (4) for deposit into a reserve fund for bonded
indebtedness established pursuant to the general municipal law. Notwith-
standing any contrary provision of law, if the county of Chautauqua
imposes the additional one-half percent rate of sales and compensating
use taxes authorized by such section twelve hundred ten for all or any
of the period beginning December first, two thousand ten and ending
November thirtieth, two thousand fifteen, the county shall allocate
three-tenths of the net collections from the additional one-half of one
percent to the cities, towns and villages in the county on the basis of
their respective populations, determined in accordance with the latest
decennial 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, and
allocate the remainder of the net collections from the additional one-
half of one percent as follows: (1) to pay the county's expenses for
Medicaid and other expenses required by law; (2) to pay for local road
A. 1 9
and bridge projects; (3) for the purposes of capital projects and repay-
ing any debts incurred for such capital projects in the county of Chau-
tauqua that are not otherwise paid for by revenue received from the
mortgage recording tax; and (4) for deposit into a reserve fund for
bonded indebtedness established pursuant to the general municipal law.
Notwithstanding any contrary provision of law, if the county of Chautau-
qua imposes the additional one percent rate of sales and compensating
use taxes authorized by such section twelve hundred ten for all or any
of the period beginning December first, two thousand fifteen and ending
November thirtieth, two thousand [seventeen] TWENTY, the county shall
allocate three-twentieths of the net collections from the additional one
percent to the cities, towns and villages in the county on the basis of
their respective populations, determined in accordance with the latest
decennial 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, and
allocate the remainder of the net collections from the additional one
percent as follows: (1) to pay the county's expenses for Medicaid and
other expenses required by law; (2) to pay for local road and bridge
projects; (3) for the purposes of capital projects and repaying any
debts incurred for such capital projects in the county of Chautauqua
that are not otherwise paid for by revenue received from the mortgage
recording tax; and (4) for deposit into a reserve fund for bonded
indebtedness established pursuant to the general municipal law. The net
collections from the additional rates imposed pursuant to this section
shall be deposited in a special fund to be created by such county sepa-
rate and apart from any other funds and accounts of the county to be
used for purposes above described.
§ 3. This act shall take effect immediately.
SUBPART G
Section 1. Clause 27 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 158 of the laws of
2015, is amended to read as follows:
(27) the county of Chemung is hereby further authorized and empowered
to adopt and amend local laws, ordinances or resolutions imposing such
taxes at a rate which is one percent additional to the three percent
rate authorized above in this paragraph for such county for the period
beginning December first, two thousand two, and ending November thirti-
eth, two thousand [seventeen] TWENTY;
§ 2. This act shall take effect immediately.
SUBPART H
Section 1. Clause 24 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 110 of the laws of
2015, is amended to read as follows:
(24) the county of Chenango is hereby further authorized and empowered
to adopt and amend local laws, ordinances or resolutions imposing such
taxes at a rate which is one percent additional to the three percent
rate authorized above in this paragraph for such county for the period
beginning September first, two thousand two, and ending November thirti-
eth, two thousand [seventeen] TWENTY;
§ 2. This act shall take effect immediately.
A. 1 10
SUBPART I
Section 1. Clause 36 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 170 of the laws of
2015, is amended to read as follows:
(36) the county of Clinton is hereby further authorized and empowered
to adopt and amend local laws, ordinances or resolutions imposing such
taxes at a rate which is one percent additional to the three percent
rate authorized above in this paragraph for such county for the period
beginning December first, two thousand seven, and ending November thir-
tieth, two thousand [seventeen] TWENTY;
§ 2. Subdivision (cc) of section 1224 of the tax law, as amended by
chapter 170 of the laws of 2015, is amended to read as follows:
(cc) The county of Clinton shall have the sole right to impose the
additional one percent rate of tax which such county is authorized to
impose pursuant to the authority of section twelve hundred ten of this
article. Such additional rate of tax shall be in addition to any other
tax which such county may impose or may be imposing pursuant to this
article or any other law and such additional rate of tax shall not be
subject to preemption. The maximum three percent rate referred to in
this section shall be calculated without reference to the additional one
percent rate of tax which the county of Clinton is authorized and
empowered to adopt pursuant to section twelve hundred ten of this arti-
cle. Net collections from any additional rate of sales and compensating
use taxes which the county may impose during the period commencing
December first, two thousand eleven, and ending November thirtieth, two
thousand [seventeen] TWENTY, pursuant to the authority of section twelve
hundred ten of this article shall be used by the county solely for coun-
ty purposes and shall not be subject to any revenue distribution agree-
ment entered into pursuant to the authority of subdivision (c) of
section twelve hundred sixty-two of this article.
§ 3. This act shall take effect immediately.
SUBPART J
Section 1. Clause 21 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 307 of the laws of
2015, is amended to read as follows:
(21) the county of Columbia is hereby further authorized and empowered
to adopt and amend local laws, ordinances or resolutions imposing such
taxes at a rate which is one percent additional to the three percent
rate authorized above in this paragraph for such county for the period
beginning March first, nineteen hundred ninety-five, and ending November
thirtieth, two thousand [seventeen] TWENTY;
§ 2. This act shall take effect immediately.
SUBPART K
Section 1. Clause 12 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 113 of the laws of
2015, is amended to read as follows:
(12) the county of Cortland is hereby further authorized and empowered
to adopt and amend local laws, ordinances, or resolutions imposing such
taxes at a rate which is one percent additional to the three percent
rate authorized above in this paragraph for such county for the period
A. 1 11
beginning September first, nineteen hundred ninety-two and ending Novem-
ber thirtieth, two thousand [seventeen] TWENTY;
§ 2. This act shall take effect immediately.
SUBPART L
Section 1. Clause 41 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 166 of the laws of
2015, is amended to read as follows:
(41) the county of Delaware is hereby further authorized and empowered
to adopt and amend local laws, ordinances or resolutions imposing such
taxes at a rate which is one percent additional to the three percent
rate authorized above in this paragraph for such county for the period
beginning September first, two thousand two, and ending November thirti-
eth, two thousand [seventeen] TWENTY;
§ 2. This act shall take effect immediately.
SUBPART M
Section 1. Clause 29 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 215 of the laws of
2015, is amended to read as follows:
(29) the county of Dutchess is hereby further authorized and empowered
to adopt and amend local laws, ordinances or resolutions imposing such
taxes at a rate which is three-quarters of one percent additional to the
three percent rate authorized above in this paragraph for such county
for the period beginning March first, two thousand three, and ending
November thirtieth, two thousand [seventeen] TWENTY,
§ 2. This act shall take effect immediately.
SUBPART N
Section 1. Clause 4 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 184 of the laws of
2015, is amended to read as follows:
(4) the county of Erie is hereby further authorized and empowered to
adopt and amend local laws, ordinances or resolutions imposing such
taxes (i) at a rate which is one percent additional to the three percent
rate authorized above in this paragraph for such county for the period
beginning January tenth, nineteen hundred eighty-eight and ending Novem-
ber thirtieth, two thousand [seventeen] TWENTY; and (ii) at a rate which
is three-quarters of one percent additional to the three percent rate
authorized above in this paragraph, and which is also additional to the
one percent rate also authorized above in this clause for such county,
for the period beginning December first, two thousand eleven, and ending
November thirtieth, two thousand [seventeen] TWENTY;
§ 2. Subdivision 2 of section 1262-q of the tax law, as amended by
chapter 184 of the laws of 2015, is amended to read as follows:
(2) Net collections from the additional three-quarters of one percent
rate of sales and compensating use taxes which the county may impose
during the period commencing December first, two thousand eleven, and
ending November thirtieth, two thousand [seventeen] TWENTY, pursuant to
the authority of item (ii) of clause (4) of subparagraph (i) of the
opening paragraph of section twelve hundred ten of this article shall be
used by the county solely for county purposes and shall not be subject
to any revenue distribution agreement the county entered into pursuant
A. 1 12
to the authority of subdivision (c) of section twelve hundred sixty-two
of this part.
§ 3. This act shall take effect immediately.
SUBPART O
Section 1. Clause 36 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 295 of the laws of
2015, is amended to read as follows:
(36) the county of Essex is hereby further authorized and empowered to
adopt and amend local laws, ordinances or resolutions imposing such
taxes at a rate which is one percent additional to the three percent
rate authorized above in this paragraph for such county for the period
beginning December first, two thousand thirteen, and ending November
thirtieth, two thousand [seventeen] TWENTY;
§ 2. This act shall take effect immediately.
SUBPART P
Section 1. Clause 40 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 179 of the laws of
2015, is amended to read as follows:
(40) the county of Franklin is hereby further authorized and empowered
to adopt and amend local laws, ordinances or resolutions imposing such
taxes at a rate that is one percent additional to the three percent rate
authorized above in this paragraph for such county for the period begin-
ning June first, two thousand six and ending November thirtieth, two
thousand [seventeen] TWENTY;
§ 2. This act shall take effect immediately.
SUBPART Q
Section 1. Clause 39 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 297 of the laws of
2015, is amended to read as follows:
(39) the county of Fulton is hereby further authorized and empowered
to adopt and amend local laws, ordinances or resolutions imposing such
taxes at a rate which is one percent additional to the three percent
rate authorized above in this paragraph for such county for the period
beginning September first, two thousand five, and ending November thir-
tieth, two thousand [seventeen] TWENTY;
§ 2. This act shall take effect immediately.
SUBPART R
Section 1. Clause 20 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 171 of the laws of
2015, is amended to read as follows:
(20) the county of Genesee is hereby further authorized and empowered
to adopt and amend local laws, ordinances or resolutions imposing such
taxes at a rate which is one percent additional to the three percent
rate authorized above in this paragraph for such county for the period
beginning September first, nineteen hundred ninety-four, and ending
November thirtieth, two thousand [seventeen] TWENTY;
§ 2. Notwithstanding any other provision of law to the contrary, the
one percent increase in sales and compensating use taxes authorized for
A. 1 13
the county of Genesee until November 30, 2019 pursuant to clause (20) of
subparagraph (i) of the opening paragraph of section 1210 of the tax
law, as amended by section one of this act, shall be divided in the same
manner and proportion as the existing three percent sales and compensat-
ing use taxes in such county are divided.
§ 3. This act shall take effect immediately.
SUBPART S
Section 1. Clause 15 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 278 of the laws of
2015, is amended to read as follows:
(15) the county of Greene is hereby further authorized and empowered
to adopt and amend local laws, ordinances or resolutions imposing such
taxes at a rate which is one percent additional to the three percent
rate authorized above in this paragraph for such county for the period
beginning March first, nineteen hundred ninety-three, and ending Novem-
ber thirtieth, two thousand [seventeen] TWENTY;
§ 2. This act shall take effect immediately.
SUBPART T
Section 1. Clause 41 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as added by chapter 163 of the laws of
2015, is amended to read as follows:
(41) The county of Hamilton is hereby further authorized and empowered
to adopt and amend local laws, ordinances or resolutions imposing such
taxes at a rate that is one percent additional to the three percent rate
authorized above in this paragraph for such county for the period begin-
ning December first, two thousand thirteen and ending November thirti-
eth, two thousand [seventeen] TWENTY;
§ 2. This act shall take effect immediately.
SUBPART U
Section 1. Clause 19 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 286 of the laws of
2015, is amended to read as follows:
(19) the county of Herkimer is hereby further authorized and empowered
to adopt and amend local laws, ordinances or resolutions imposing such
taxes at a rate which is one percent additional to the three percent
rate authorized above in this paragraph for such county for the period
beginning September first, nineteen hundred ninety-four, and ending
November thirtieth, two thousand [seventeen] TWENTY;
§ 2. Section 1210-E of the tax law, as amended by chapter 286 of the
laws of 2015, is amended to read as follows:
§ 1210-E. Sales and compensating use taxes within Herkimer county. In
addition to the taxes imposed by section twelve hundred ten of this
subpart or any other provision of law, the county of Herkimer is hereby
authorized and empowered to adopt and amend local laws, ordinances or
resolutions imposing within the territorial limits of such county addi-
tional sales and compensating use taxes at the rate of one-quarter of
one percent for the period beginning December first, two thousand seven
and ending November thirtieth, two thousand [seventeen] TWENTY, which
taxes shall be identical to the taxes imposed by such county pursuant to
the authority of section twelve hundred ten of this subpart. Except as
A. 1 14
hereinafter provided, all provisions of this article, including the
definition and exemption provisions and the provisions relating to the
administration, collection and distribution by the commissioner, shall
apply for purposes of the taxes authorized by this section in the same
manner and with the same force and effect as if the language of this
article had been incorporated in full in this section and had expressly
referred to the taxes authorized by this section; provided, however,
that any provision relating to a maximum rate shall be calculated with-
out reference to the rate of additional sales and compensating use taxes
herein authorized. For purposes of part IV of this article, relating to
the disposition of revenues resulting from taxes collected and adminis-
tered by the commissioner, the additional sales and compensating use
taxes authorized by this section imposed under the authority of section
twelve hundred ten of this subpart and all provisions relating to the
deposit, administration and disposition of taxes, penalties and interest
relating to taxes imposed by a county under the authority of section
twelve hundred ten of this subpart shall, except as otherwise provided
in this section, apply to the additional sales and compensating use
taxes authorized by this section.
§ 3. Section 1262-s of the tax law, as amended by chapter 286 of the
laws of 2015, is amended to read as follows:
§ 1262-s. Disposition of net collections from the additional one-quar-
ter of one percent rate of sales and compensating use taxes in the coun-
ty of Herkimer. Notwithstanding any contrary provision of law, if the
county of Herkimer imposes the additional one-quarter of one percent
rate of sales and compensating use taxes authorized by section twelve
hundred ten-E of this article for all or any portion of the period
beginning December first, two thousand seven and ending November thirti-
eth, two thousand [seventeen] TWENTY, the county shall use all net
collections from such additional one-quarter of one percent rate to pay
the county's expenses for the construction of additional correctional
facilities. The net collections from the additional rate imposed pursu-
ant to section twelve hundred ten-E 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. Any and all remaining net collections from such
additional tax, after the expenses of such construction are paid, shall
be deposited by the county of Herkimer in the general fund of such coun-
ty for any county purpose.
§ 4. This act shall take effect immediately.
SUBPART V
Section 1. Clause 37 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 213 of the laws of
2015, is amended to read as follows:
(37) the county of Jefferson is hereby further authorized and
empowered to adopt and amend local laws, ordinances or resolutions
imposing such taxes at a rate which is one percent additional to the
three percent rate authorized above in this paragraph for such county
for the period beginning December first, two thousand fifteen, and
ending November thirtieth, two thousand [seventeen] TWENTY;
§ 2. This act shall take effect immediately.
SUBPART W
A. 1 15
Section 1. Clause 36 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 186 of the laws of
2015, is amended to read as follows:
(36) the county of Lewis is hereby further authorized and empowered to
adopt and amend local laws, ordinances or resolutions imposing such
taxes at a rate that is one percent additional to the three percent rate
authorized above in this paragraph for such county for the period begin-
ning June first, two thousand four, and ending November thirtieth, two
thousand [seventeen] TWENTY;
§ 2. This act shall take effect immediately.
SUBPART X
Section 1. Clause 32 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 199 of the laws of
2015, is amended to read as follows:
(32) the county of Livingston is hereby further authorized and
empowered to adopt and amend local laws, ordinances or resolutions
imposing such taxes at a rate which is one percent additional to the
three percent rate authorized above in this paragraph for such county
for the period beginning June first, two thousand three, and ending
November thirtieth, two thousand [seventeen] TWENTY;
§ 2. Section 1262-p of the tax law, as amended by chapter 199 of the
laws of 2015, is amended to read as follows:
§ 1262-p. Disposition of net collections from the additional one
percent rate of sales and compensating use taxes in the county of
Livingston. Notwithstanding any contrary provision of law, if the coun-
ty of Livingston imposes the additional one percent rate of sales and
compensating use taxes authorized by section twelve hundred ten of this
article for all or any portion of the period beginning June first, two
thousand three and ending November thirtieth, two thousand [seventeen]
TWENTY, the county shall use all net collections from such additional
one percent rate to pay the county's expenses for Medicaid. The net
collections from the additional one percent rate 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. Any and all remaining net collections from such additional one
percent tax, after the Medicaid expenses are paid, shall be deposited by
the county of Livingston in the general fund of such county for any
county purpose.
§ 3. This act shall take effect immediately.
SUBPART Y
Section 1. Clause 35 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 172 of the laws of
2015, is amended to read as follows:
(35) the county of Madison is hereby further authorized and empowered
to adopt and amend local laws, ordinances or resolutions imposing such
taxes at a rate which is one percent additional to the three percent
rate authorized above in this paragraph for such county for the period
beginning June first, two thousand four, and ending November thirtieth,
two thousand [seventeen] TWENTY;
§ 2. This act shall take effect immediately.
SUBPART Z
A. 1 16
Section 1. Clause 25 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 206 of the laws of
2015, is amended to read as follows:
(25) the county of Monroe is hereby further authorized and empowered
to adopt and amend local laws, ordinances or resolutions imposing such
taxes at a rate which is one percent additional to the three percent
rate authorized above in this paragraph for the period beginning Decem-
ber first, nineteen hundred ninety-three and ending November thirtieth,
two thousand [seventeen] TWENTY;
§ 2. Notwithstanding the provisions of subdivisions (b) and (c) of
section 1262 and section 1262-g of the tax law, net collections, as such
term is defined in section 1262 of the tax law, derived from the imposi-
tion of sales and compensating use taxes by the county of Monroe at the
additional rate of one percent as authorized pursuant to clause (25) of
subparagraph (i) of the opening paragraph of section 1210 of the tax
law, as amended by section one of this act, which are in addition to the
current net collections derived from the imposition of such taxes at the
three percent rate authorized by the opening paragraph of section 1210
of the tax law, shall be distributed and allocated as follows: for the
period of December 1, 2017 through November 30, 2019 in cash, five
percent to the school districts in the area of the county outside the
city of Rochester, three percent to the towns located within the county,
one and one-quarter percent to the villages located within the county,
and ninety and three-quarters percent to the city of Rochester and coun-
ty of Monroe. The amount of the ninety and three-quarters percent to be
distributed and allocated to the city of Rochester and county of Monroe
shall be distributed and allocated to each so that the combined total
distribution and allocation to each from the sales tax revenues pursuant
to sections 1262 and 1262-g of the tax law and this section shall result
in the same total amount being distributed and allocated to the city of
Rochester and county of Monroe. The amount so distributed and allocated
to the county shall be used for county purposes. The foregoing cash
payments to the school districts shall be allocated on the basis of the
enrolled public school pupils, thereof, as such term is used in subdivi-
sion (b) of section 1262 of the tax law, residing in the county of
Monroe. The cash payments to the towns located within the county of
Monroe shall be allocated on the basis of the ratio which the population
of each town, exclusive of the population of any village or portion
thereof located within a town, bears to the total population of the
towns, exclusive of the population of the villages located within such
towns. The cash payments to the villages located within the county shall
be allocated on the basis of the ratio which the population of each
village bears to the total population of the villages located within the
county. The term population as used in this section shall have the same
meaning as used in subdivision (b) of section 1262 of the tax law.
§ 3. The net collections resulting from the additional sales and
compensating use taxes, as authorized by this act, shall not be included
in determining a sales tax increase or decrease as defined in paragraphs
(c) and (d) of subdivision 1 of section 1262-g of the tax law.
§ 4. Severability. If any clause, sentence, paragraph, or part of this
act shall be adjudged by any court of competent jurisdiction to be
invalid, such judgement shall not affect, impair or invalidate the
remainder thereof, but shall be confined in its operation to the clause,
sentence, paragraph, section or part thereof directly involved in the
controversy in which such judgement shall have been rendered.
§ 5. This act shall take effect immediately.
A. 1 17
SUBPART AA
Section 1. Clause 31 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 218 of the laws of
2015, is amended to read as follows:
(31) the county of Montgomery is hereby further authorized and
empowered to adopt and amend local laws, ordinances or resolutions
imposing such taxes at a rate which is one percent additional to the
three percent rate authorized above in this paragraph for such county
for the period beginning June first, two thousand three, and ending
November thirtieth, two thousand [seventeen] TWENTY;
§ 2. This act shall take effect immediately.
SUBPART BB
Section 1. Clause 2 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by section 1 of subpart D of
part C of chapter 20 of the laws of 2015, is amended to read as follows:
(2) the county of Nassau is hereby further authorized and empowered to
adopt and amend local laws, ordinances or resolutions imposing such
taxes at a rate which is three-quarters percent additional to the three
percent rate authorized above in this paragraph for such county for the
period beginning January first, nineteen hundred eighty-six and ending
November thirtieth, two thousand [seventeen] TWENTY, subject to the
limitation set forth in section twelve hundred sixty-two-e of this arti-
cle, and also at a rate which is one-half percent additional to the
three percent rate authorized above in this paragraph, and which is also
additional to the three-quarters percent rate also authorized above in
this clause for such county, for the period beginning September first,
nineteen hundred ninety-one and ending November thirtieth, two thousand
[seventeen] TWENTY;
§ 2. Section 1262-e of the tax law, as amended by section 2 of subpart
D of part C of chapter 20 of the laws of 2015, is amended to read as
follows:
§ 1262-e. Establishment of local government assistance programs in
Nassau county. 1. Towns and cities. Notwithstanding any other provision
of law to the contrary, for the calendar year beginning on January
first, nineteen hundred ninety-eight and continuing through the calendar
year beginning on January first, two thousand [seventeen] TWENTY, the
county of Nassau shall enact and establish a local government assistance
program for the towns and cities within such county to assist such towns
and cities to minimize real property taxes; defray the cost and expense
of the treatment, collection, management, disposal, and transportation
of municipal solid waste, and to comply with the provisions of chapter
two hundred ninety-nine of the laws of nineteen hundred eighty-three;
and defray the cost of maintaining conservation and environmental
control programs. Such special assistance program for the towns and
cities within such county and the funding for such program shall equal
one-third of the revenues received by such county from the imposition of
the three-quarters percent sales and use tax during calendar years two
thousand one, two thousand two, two thousand three, two thousand four,
two thousand five, two thousand six, two thousand seven, two thousand
eight, two thousand nine, two thousand ten, two thousand eleven, two
thousand twelve, two thousand thirteen, two thousand fourteen, two thou-
sand fifteen, two thousand sixteen, [and], two thousand seventeen, TWO
THOUSAND EIGHTEEN, TWO THOUSAND NINETEEN AND TWO THOUSAND TWENTY addi-
A. 1 18
tional to the regular three percent rate authorized for such county in
section twelve hundred ten of this article. The monies for such special
local assistance shall be paid and distributed to the towns and cities
on a per capita basis using the population figures in the latest decen-
nial federal census. Provided further, that notwithstanding any other
law to the contrary, the establishment of such special assistance
program shall preclude any city or town within such county from preempt-
ing or claiming under any other section of this chapter the revenues
derived from the additional tax authorized by section twelve hundred ten
of this article. Provided further, that any such town or towns may, by
resolution of the town board, apportion all or a part of monies received
in such special assistance program to an improvement district or special
district account within such town or towns in order to accomplish the
purposes of this special assistance program.
2. Villages. Notwithstanding any other provision of law to the contra-
ry, for the calendar year beginning on January first, nineteen hundred
ninety-eight and continuing through the calendar year beginning on Janu-
ary first, two thousand [seventeen] TWENTY, the county of Nassau, by
local law, is hereby empowered to enact and establish a local government
assistance program for the villages within such county to assist such
villages to minimize real property taxes; defray the cost and expense of
the treatment, collection, management, disposal, and transportation of
municipal solid waste; and defray the cost of maintaining conservation
and environmental control programs. The funding of such local assistance
program for the villages within such county may be provided by Nassau
county during any calendar year in which such village local assistance
program is in effect and shall not exceed one-sixth of the revenues
received from the imposition of the three-quarters percent sales and use
tax that are remaining after the towns and cities have received their
funding pursuant to the provisions of subdivision one of this section.
The funding for such village local assistance program shall be paid and
distributed to the villages on a per capita basis using the population
figures in the latest decennial federal census. Provided further, that
the establishment of such village local assistance program shall
preclude any village within such county from preempting or claiming
under any other section of this chapter the revenues derived from the
additional tax authorized by section twelve hundred ten of this article.
§ 3. This act shall take effect immediately.
SUBPART CC
Section 1. Clause 29 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 183 of the laws of
2015, is amended to read as follows:
(29) the county of Niagara is hereby further authorized and empowered
to adopt and amend local laws, ordinances or resolutions imposing such
taxes at a rate which is one percent additional to the three percent
rate authorized above in this paragraph for such county for the period
beginning March first, two thousand three, and ending November thirti-
eth, two thousand [seventeen] TWENTY;
§ 2. Section 1262-n of the tax law, as amended by chapter 183 of the
laws of 2015, is amended to read as follows:
§ 1262-n. Disposition of net collections from the additional one
percent rate of sales and compensating use taxes in the county of
Niagara. Notwithstanding any contrary provision of law, if the county
of Niagara imposes the additional one percent rate of sales and compen-
A. 1 19
sating use taxes authorized by section twelve hundred ten of this arti-
cle for all or any portion of the period beginning March first, two
thousand three and ending November thirtieth, two thousand [seventeen]
TWENTY, the county shall use all net collections from such additional
one percent rate to pay the county's expenses for Medicaid. The net
collections from the additional one percent rate 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. Any and all remaining net collections from such additional one
percent tax, after the Medicaid expenses are paid, shall be deposited by
the county of Niagara in the general fund of such county for any county
purpose.
§ 3. This act shall take effect immediately.
SUBPART DD
Section 1. Clause 13 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 185 of the laws of
2015, is amended to read as follows:
(13) the county of Oneida is hereby further authorized and empowered
to adopt and amend local laws, ordinances or resolutions imposing such
taxes at a rate which is: (i) one percent additional to the three
percent rate authorized above in this paragraph for such county for the
period beginning September first, nineteen hundred ninety-two and ending
November thirtieth, two thousand [seventeen] TWENTY; and also (ii) at a
rate which is three-quarters of one percent or one-half of one percent
additional to the three percent rate authorized above in this paragraph,
and which is also additional to the one percent rate also authorized
above in this clause for such county, for the period beginning December
first, two thousand eight and ending November thirtieth, two thousand
[seventeen] TWENTY;
§ 2. Section 1262-g of the tax law, as amended by chapter 185 of the
laws of 2015, is amended to read as follows:
§ 1262-g. Oneida county allocation and distribution of net collections
from the additional one percent rate of sales and compensating use
taxes. Notwithstanding any contrary provision of law, if the county of
Oneida imposes sales and compensating use taxes at a rate which is one
percent additional to the three percent rate authorized by section
twelve hundred ten of this article, as authorized by such section, (a)
where a city in such county imposes tax pursuant to the authority of
subdivision (a) of such section twelve hundred ten, such county shall
allocate, distribute and pay in cash quarterly to such city one-half of
the net collections attributable to such additional one percent rate of
the county's taxes collected in such city's boundaries; (b) where a city
in such county does not impose tax pursuant to the authority of such
subdivision (a) of such section twelve hundred ten, such county shall
allocate, distribute and pay in cash quarterly to such city not so
imposing tax a portion of the net collections attributable to one-half
of the county's additional one percent rate of tax calculated on the
basis of the ratio which such city's population bears to the county's
total population, such populations as determined in accordance with the
latest decennial 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 census must include the entire area of the county;
and (c) provided, however, that such county shall dedicate the first one
A. 1 20
million five hundred thousand dollars of net collections attributable to
such additional one percent rate of tax received by such county after
the county receives in the aggregate eighteen million five hundred thou-
sand dollars of net collections from such additional one percent rate of
tax imposed for any of the periods: September first, two thousand twelve
through August thirty-first, two thousand thirteen; September first, two
thousand thirteen through August thirty-first, two thousand fourteen;
and September first, two thousand fourteen through August thirty-first,
two thousand fifteen; September first, two thousand fifteen through
August thirty-first, two thousand sixteen; and September first, two
thousand sixteen through August thirty-first, two thousand seventeen;
SEPTEMBER FIRST, TWO THOUSAND SEVENTEEN THROUGH AUGUST THIRTY-FIRST, TWO
THOUSAND EIGHTEEN; AND SEPTEMBER FIRST, TWO THOUSAND EIGHTEEN THROUGH
AUGUST THIRTY-FIRST, TWO THOUSAND TWENTY, to an allocation on a per
capita basis, utilizing figures from the latest decennial 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
year for which such allocation is made, which special census must
include the entire area of such county, to be allocated and distributed
among the towns of Oneida county by appropriation of its board of legis-
lators; provided, further, that nothing herein shall require such board
of legislators to make any such appropriation until it has been notified
by any town by appropriate resolution and, in any case where there is a
village wholly or partly located within a town, a resolution of every
such village, embodying the agreement of such town and village or
villages upon the amount of such appropriation to be distributed to such
village or villages out of the allocation to the town or towns in which
it is located.
§ 3. This act shall take effect immediately.
SUBPART EE
Section 1. Clause 37 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 160 of the laws of
2015, is amended to read as follows:
(37) the county of Onondaga is hereby further authorized and empowered
to adopt and amend local laws, ordinances or resolutions imposing such
taxes at a rate that is one percent additional to the three percent rate
authorized above in this paragraph for such county for the period begin-
ning September first, two thousand four, and ending November thirtieth,
two thousand [seventeen] TWENTY;
§ 2. Notwithstanding any contrary provision of law, net collections
from the additional one percent rate of sales and compensating use taxes
which may be imposed by the county of Onondaga during the period
commencing December 1, 2017 and ending November 30, 2018, pursuant to
the authority of section 1210 of the tax law, shall not be subject to
any revenue distribution agreement entered into under subdivision (c) of
section 1262 of the tax law, but shall be allocated and distributed or
paid, at least quarterly, as follows: (i) 1.58% to the county of Onon-
daga for any county purpose; (ii) 97.79% to the city of Syracuse; and
(iii) .63% to the school districts in accordance with subdivision (a) of
section 1262 of the tax law.
§ 3. Notwithstanding any contrary provision of law, net collections
from the additional one percent rate of sales and compensating use taxes
which may be imposed by the county of Onondaga during the period
commencing December 1, 2018 and ending November 30, 2019, pursuant to
A. 1 21
the authority of section 1210 of the tax law, shall not be subject to
any revenue distribution agreement entered into under subdivision (c) of
section 1262 of the tax law, but shall be allocated and distributed or
paid, at least quarterly, as follows: (i) 1.58% to the county of Onon-
daga for any county purpose; (ii) 97.79% to the city of Syracuse; and
(iii) .63% to the school districts in accordance with subdivision (a) of
section 1262 of the tax law.
§ 4. This act shall take effect immediately.
SUBPART FF
Section 1. Clause 40 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 290 of the laws of
2015, is amended to read as follows:
(40) the county of Ontario is hereby further authorized and empowered
to adopt and amend local laws, ordinances or resolutions imposing such
taxes at a rate that is: (A) one-eighth of one percent additional to the
three percent rate authorized above in this paragraph for such county
for the period beginning June first, two thousand six and ending Novem-
ber thirtieth, two thousand [seventeen] TWENTY; and also (B) at a rate
that is three-eighths of one percent additional to the three percent
rate authorized above in this paragraph, and that is also additional to
the one-eighth of one percent rate authorized in this clause for such
county, for the period beginning September first, two thousand nine and
ending November thirtieth, two thousand [seventeen] TWENTY;
§ 2. This act shall take effect immediately.
SUBPART GG
Section 1. Clause 35 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 192 of the laws of
2015, is amended to read as follows:
(35) the county of Orange is hereby further authorized and empowered
to adopt and amend local laws, ordinances or resolutions imposing such
taxes at a rate which is three-quarters of one percent additional to the
three percent rate authorized above in this paragraph for such county
for the period beginning June first, two thousand four, and ending
November thirtieth, two thousand [seventeen] TWENTY;
§ 2. Notwithstanding subdivision (c) of section 1262 of the tax law,
net collections from any additional rate of sales and compensating use
taxes which may be imposed by the county of Orange during the period
commencing December 1, 2017, and ending November 30, 2019, pursuant to
the authority of section 1210 of the tax law, shall be paid to the coun-
ty of Orange and shall be used by such county solely for county purposes
and shall not be subject to any revenue distribution agreement entered
into pursuant to the authority of subdivision (c) of section 1262 of the
tax law.
§ 3. This act shall take effect immediately.
SUBPART HH
Section 1. Clause 16 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 182 of the laws of
2015, is amended to read as follows:
(16) the county of Orleans is hereby further authorized and empowered
to adopt and amend local laws, ordinances or resolutions imposing such
A. 1 22
taxes at a rate which is one percent additional to the three percent
rate authorized above in this paragraph for such county for the period
beginning June first, nineteen hundred ninety-three, and ending November
thirtieth, two thousand [seventeen] TWENTY;
§ 2. This act shall take effect immediately.
SUBPART II
Section 1. Clause 36 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 324 of the laws of
2015, is amended to read as follows:
(36) the county of Oswego is hereby further authorized and empowered
to adopt and amend local laws, ordinances or resolutions imposing such
taxes at a rate which is one percent additional to the three percent
rate authorized above in this paragraph for such county for the period
beginning September first, two thousand four, and ending November thir-
tieth, two thousand [seventeen] TWENTY;
§ 2. This act shall take effect immediately.
SUBPART JJ
Section 1. Clause 34 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 112 of the laws of
2015, is amended to read as follows:
(34) the county of Otsego is hereby further authorized and empowered
to adopt and amend local laws, ordinances or resolutions imposing such
taxes at a rate which is one percent additional to the three percent
rate authorized above in this paragraph for such county for the period
beginning December first, two thousand three, and ending November thir-
tieth, two thousand [seventeen] TWENTY;
§ 2. This act shall take effect immediately.
SUBPART KK
Section 1. Clause 39 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 201 of the laws of
2015, is amended to read as follows:
(39) the county of Putnam is hereby further authorized and empowered
to adopt and amend local laws, ordinances or resolutions imposing such
taxes at a rate that is: (i) one-half of one percent additional to the
three percent rate authorized above in this paragraph for such county
for the period beginning September first, two thousand five and ending
August thirty-first, two thousand seven; and (ii) one percent additional
to the three percent rate authorized above in this paragraph for such
county for the period beginning September first, two thousand seven and
ending November thirtieth, two thousand [seventeen] TWENTY;
§ 2. This act shall take effect immediately.
SUBPART LL
Section 1. Clause 3 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 175 of the laws of
2015, is amended to read as follows:
(3) the county of Rensselaer is hereby further authorized and
empowered to adopt and amend local laws, ordinances or resolutions
imposing such taxes at a rate which is one percent additional to the
A. 1 23
three percent rate authorized above in this paragraph for such county
for the period beginning September first, nineteen hundred ninety-four
and ending November thirtieth, two thousand [seventeen] TWENTY;
§ 2. This act shall take effect immediately.
SUBPART MM
Section 1. Clause 23 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 190 of the laws of
2015, is amended to read as follows:
(23) the county of Rockland is hereby further authorized and empowered
to adopt and amend local laws, ordinances or resolutions imposing such
taxes at a rate which is: (i) five-eighths of one percent additional to
the three percent rate authorized above in this paragraph for such coun-
ty for the period beginning March first, two thousand two, and ending
November thirtieth, two thousand [seventeen] TWENTY; and also (ii) at a
rate which is three-eighths of one percent additional to the three
percent rate authorized above in this paragraph, and which is also addi-
tional to the five-eighths of one percent rate also authorized above in
this clause for such county, for the period beginning March first, two
thousand seven and ending November thirtieth, two thousand [seventeen]
TWENTY;
§ 2. Section 1262-l of the tax law, as amended by chapter 190 of the
laws of 2015, is amended to read as follows:
§ 1262-1. Allocation and distribution of net collections from the
additional rate of sales and compensating use tax in Rockland county. 1.
Notwithstanding any provision of law to the contrary, if the county of
Rockland imposes the additional five-eighths of one percent rate of tax
authorized by section twelve hundred ten of this article during the
period beginning March first, two thousand two, and ending November
thirtieth, two thousand [seventeen] TWENTY, such county shall allocate
and distribute twenty percent of the net collections from such addi-
tional rate to the towns and villages in the county in accordance with
subdivision (c) of section twelve hundred sixty-two of this part on the
basis of the ratio which the population of each such town or village
bears to such county's total population; and
2. Notwithstanding any provision of law to the contrary, if the county
of Rockland imposes the additional three-eighths of one percent rate of
tax authorized by section twelve hundred ten of this article during the
period beginning March first, two thousand seven, and ending November
thirtieth, two thousand [seventeen] TWENTY, such county shall allocate
and distribute sixteen and two-thirds percent of the net collections
from such additional rate to the general funds of towns and villages
within the county of Rockland with existing town and village police
departments from March first, two thousand seven through December thir-
ty-first, two thousand seven and thirty-three and one-third percent of
the net collections from such additional rate from January first, two
thousand eight through November thirtieth, two thousand [seventeen]
TWENTY. The monies allocated and distributed pursuant to this subdivi-
sion shall be allocated and distributed to towns and villages with
police departments on the basis of the number of full-time equivalent
police officers employed by each police department and shall not be used
for salaries heretofore or hereafter negotiated.
§ 3. This act shall take effect immediately.
SUBPART NN
A. 1 24
Section 1. Clause 41 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 214 of the laws of
2015, is amended to read as follows:
(41) The county of St. Lawrence is hereby further authorized and
empowered to adopt and amend local laws, ordinances or resolutions
imposing such taxes at a rate that is one percent additional to the
three percent rate authorized above in this paragraph for such county
for the period beginning December first, two thousand thirteen and
ending November thirtieth, two thousand [seventeen] TWENTY;
§ 2. This act shall take effect immediately.
SUBPART OO
Section 1. Clause 31 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 288 of the laws of
2015, is amended to read as follows:
(31) the county of Schenectady is hereby further authorized and
empowered to adopt and amend local laws, ordinances or resolutions
imposing such taxes at a rate which is one-half of one percent addi-
tional to the three percent rate authorized above in this paragraph for
such county for the period beginning June first, two thousand three, and
ending November thirtieth, two thousand [seventeen] TWENTY;
§ 2. This act shall take effect immediately.
SUBPART PP
Section 1. Clause 35 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 280 of the laws of
2015, is amended to read as follows:
(35) the county of Schoharie is hereby further authorized and
empowered to adopt and amend local laws, ordinances or resolutions
imposing such taxes at a rate which is one percent additional to the
three percent rate authorized above in this paragraph for such county
for the period beginning June first, two thousand four, and ending
November thirtieth, two thousand [seventeen] TWENTY;
§ 2. This act shall take effect immediately.
SUBPART QQ
Section 1. Clause 22 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 157 of the laws of
2015, is amended to read as follows:
(22) the county of Schuyler is hereby further authorized and empowered
to adopt and amend local laws, ordinances or resolutions imposing such
taxes at a rate which is one percent additional to the three percent
rate authorized above in this paragraph for such county for the period
beginning September first, nineteen hundred ninety-nine, and ending
November thirtieth, two thousand [seventeen] TWENTY;
§ 2. This act shall take effect immediately.
SUBPART RR
Section 1. Clause 28 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 198 of the laws of
2015, is amended to read as follows:
A. 1 25
(28) the county of Seneca is hereby further authorized and empowered
to adopt and amend local laws, ordinances or resolutions imposing such
taxes at a rate that is one percent additional to the three percent rate
authorized above in this paragraph for such county for the period begin-
ning December first, two thousand two and ending November thirtieth, two
thousand [seventeen] TWENTY;
§ 2. This act shall take effect immediately.
SUBPART SS
Section 1. Clause 26 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 165 of the laws of
2015, is amended to read as follows:
(26) the county of Steuben is hereby further authorized and empowered
to adopt and amend local laws, ordinances or resolutions imposing such
taxes at a rate which is one percent additional to the three percent
rate authorized above in this paragraph for such county for the period
beginning December first, nineteen hundred ninety-two and ending Novem-
ber thirtieth, two thousand [seventeen] TWENTY;
§ 2. Section 1262-h of the tax law, as amended by chapter 165 of the
laws of 2015, is amended to read as follows:
§ 1262-h. Allocation and distribution of net collections from the
additional one percent rate of sales and compensating use taxes in Steu-
ben county. Notwithstanding any provision of law to the contrary, of the
net collections received by the county of Steuben as a result of the
imposition of the additional one percent rate of tax authorized by
section twelve hundred ten of this article (a) during the period begin-
ning December first, nineteen hundred ninety-three and ending November
thirtieth, nineteen hundred ninety-four, the county of Steuben shall pay
or cause to be paid to the city of Hornell the sum of two hundred thou-
sand dollars, to the city of Corning the sum of three hundred thousand
dollars, and the sum of five hundred thousand dollars to the towns and
villages of the county of Steuben, on the basis of the ratio which the
full valuation of real property in each town or village bears to the
aggregate full valuation of real property in all of the towns and
villages in such area. Of the net collections received by the county of
Steuben as a result of the imposition of said additional one percent
rate of tax authorized by section twelve hundred ten of this article
during the period beginning December first, nineteen hundred ninety-four
and ending November thirtieth, nineteen hundred ninety-five, the county
of Steuben shall pay or cause to be paid to the city of Hornell the sum
of three hundred thousand dollars, to the city of Corning the sum of
four hundred fifty thousand dollars, and the sum of seven hundred fifty
thousand dollars to the towns and villages of the county of Steuben, on
the basis of the ratio which the full valuation of real property in each
town or village bears to the aggregate full valuation of real property
in all of the towns and villages in such area; and (b) during the period
beginning December first, nineteen hundred ninety-five and ending Novem-
ber thirtieth, two thousand seven, the county of Steuben shall annually
pay or cause to be paid to the city of Hornell the sum of five hundred
fifty thousand dollars, to the city of Corning the sum of six hundred
thousand dollars, and the sum of seven hundred fifty thousand dollars to
the towns and villages of the county of Steuben, on the basis of the
ratio which the full valuation of real property in each town or village
bears to the aggregate full valuation of real property in all of the
towns and villages in such area; and during the period beginning Decem-
A. 1 26
ber first, two thousand seven and ending November thirtieth, two thou-
sand nine, the county of Steuben shall annually pay or cause to be paid
to the city of Hornell the sum of six hundred ten thousand dollars, to
the city of Corning the sum of six hundred fifty thousand dollars, and
the sum of seven hundred fifty thousand dollars to the towns and
villages of the county of Steuben, on the basis of the ratio which the
full valuation of real property in each town or village bears to the
aggregate full valuation of real property in all of the towns and
villages in such area; and during the period beginning December first,
two thousand nine and ending November thirtieth, two thousand eleven,
the county of Steuben shall annually pay or cause to be paid to the city
of Hornell the sum of seven hundred ten thousand dollars, to the city of
Corning the sum of seven hundred ten thousand dollars, and the sum of
seven hundred fifty thousand dollars to the towns and villages of the
county of Steuben, on the basis of the ratio which the full valuation of
real property in each town or village bears to the aggregate full valu-
ation of real property in all of the towns and villages in such area;
and during the period beginning December first, two thousand eleven and
ending November thirtieth, two thousand thirteen, the county of Steuben
shall annually pay or cause to be paid to the city of Hornell the sum of
seven hundred forty thousand dollars, to the city of Corning the sum of
seven hundred forty thousand dollars, and the sum of seven hundred fifty
thousand dollars to the towns and villages of the county of Steuben, on
the basis of the ratio which the full valuation of real property in each
town or village bears to the aggregate full valuation of real property
in all of the towns and villages in such area; and during the period
beginning December first, two thousand thirteen and ending November
thirtieth, two thousand fifteen, the county of Steuben shall annually
pay or cause to be paid to the city of Hornell the sum of seven hundred
sixty-five thousand dollars, to the city of Corning the sum of seven
hundred sixty-five thousand dollars, and the sum of seven hundred fifty
thousand dollars to the towns and villages of the county of Steuben, on
the basis of the ratio which the full valuation of real property in each
town or village bears to the aggregate full valuation of real property
in all of the towns and villages in such area; and during the period
beginning December first, two thousand fifteen and ending November thir-
tieth, two thousand seventeen, the county of Steuben shall annually pay
or cause to be paid to the city of Hornell the sum of seven hundred
sixty-five thousand dollars, to the city of Corning the sum of seven
hundred sixty-five thousand dollars, and the sum of seven hundred fifty
thousand dollars to the towns and villages of the county of Steuben, on
the basis of the ratio which the full valuation of real property in each
town or village bears to the aggregate full valuation of real property
in all of the towns and villages in such area; AND DURING THE PERIOD
BEGINNING DECEMBER FIRST, TWO THOUSAND SEVENTEEN AND ENDING NOVEMBER
THIRTIETH, TWO THOUSAND TWENTY, THE COUNTY OF STEUBEN SHALL ANNUALLY PAY
OR CAUSE TO BE PAID TO THE CITY OF HORNELL THE SUM OF SEVEN HUNDRED
EIGHTY THOUSAND DOLLARS, TO THE CITY OF CORNING THE SUM OF SEVEN HUNDRED
EIGHTY THOUSAND DOLLARS, AND THE SUM OF SEVEN HUNDRED FIFTY THOUSAND
DOLLARS TO THE TOWNS AND VILLAGES OF THE COUNTY OF STEUBEN, ON THE BASIS
OF THE RATIO WHICH THE FULL VALUATION OF REAL PROPERTY IN EACH TOWN OR
VILLAGE BEARS TO THE AGGREGATE FULL VALUATION OF REAL PROPERTY IN ALL OF
THE TOWNS AND VILLAGES IN SUCH AREA.
§ 3. This act shall take effect immediately.
SUBPART TT
A. 1 27
Section 1. Clause 14 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 221 of the laws of
2015, is amended to read as follows:
(14) the county of Suffolk is hereby further authorized and empowered
to adopt and amend local laws, ordinances or resolutions imposing such
taxes at a rate which is one percent additional to the three percent
rate authorized above in this paragraph for such county for the period
beginning June first, two thousand one and ending November thirtieth,
two thousand [seventeen] TWENTY;
§ 2. Subdivision (c) of section 1262-j of the tax law, as amended by
chapter 221 of the laws of 2015, 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 [seventeen] TWENTY,
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.
§ 3. This act shall take effect immediately.
SUBPART UU
Section 1. Clause 33 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 313 of the laws of
2015, is amended to read as follows:
(33) the county of Sullivan is hereby further authorized and empowered
to adopt and amend local laws, ordinances or resolutions imposing such
taxes at a rate that is: (i) one-half of one percent additional to the
three percent rate authorized above in this paragraph for such county
for the period beginning June first, two thousand three, and ending
November thirtieth, two thousand [seventeen] TWENTY; and (ii) an addi-
tional one-half of one percent in addition to the other rates authorized
above in this paragraph for such county for the period beginning June
first, two thousand seven and ending November thirtieth, two thousand
[seventeen] TWENTY;
§ 2. This act shall take effect immediately.
SUBPART VV
Section 1. Clause 17 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 282 of the laws of
2015, is amended to read as follows:
(17) the county of Tioga is hereby further authorized and empowered to
adopt and amend local laws, ordinances or resolutions imposing such
taxes at a rate which is: (i) one-half of one percent additional to the
three percent rate authorized above in this paragraph for such county
for the period beginning September first, nineteen hundred ninety-three,
and ending November thirtieth, two thousand three; and (ii) one percent
additional to the three percent rate authorized above in this paragraph
for such county for the period beginning December first, two thousand
five, and ending November thirtieth, two thousand [seventeen] TWENTY;
§ 2. This act shall take effect immediately.
A. 1 28
SUBPART WW
Section 1. Clause 11 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 276 of the laws of
2015, is amended to read as follows:
(11) the county of Tompkins is hereby further authorized and empowered
to adopt and amend local laws, ordinances or resolutions imposing such
taxes at a rate which is one-half or one percent additional to the three
percent rate authorized above in this paragraph for such county for the
period beginning December first, nineteen hundred ninety-two and ending
November thirtieth, two thousand [seventeen] TWENTY;
§ 2. This act shall take effect immediately.
SUBPART XX
Section 1. Clause 7 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 181 of the laws of
2015, is amended to read as follows:
(7) the county of Ulster is hereby further authorized and empowered to
adopt and amend local laws, ordinances or resolutions imposing such
taxes at a rate which is one percent additional to the three percent
rate authorized above in this paragraph for such county for the period
beginning September first, two thousand two and ending November thirti-
eth, two thousand [seventeen] TWENTY;
§ 2. Section 3 of chapter 200 of the laws of 2002 amending the tax law
relating to certain tax rates imposed by the county of Ulster, as
amended by chapter 181 of the laws of 2015, is amended to read as
follows:
§ 3. If, pursuant to the authority of this act, the county of Ulster
imposes sales and compensating use taxes at a rate greater than three
percent for all or any portion of the period commencing September 1,
2002, and ending November 30, [2017] 2020, net collections from such
additional rate of tax imposed during such period shall be deemed to be,
and shall be included in, net collections subject to such county's
existing agreement with the city of Kingston entered into pursuant to
subdivision (c) of section 1262 of the tax law and such net collections
shall be allocated in accordance with such agreement.
§ 3. This act shall take effect immediately.
SUBPART YY
Section 1. Clause 34 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 196 of the laws of
2015, is amended to read as follows:
(34) the county of Wayne is hereby further authorized and empowered to
adopt and amend local laws, ordinances or resolutions imposing such
taxes at a rate that is one percent additional to the three percent rate
authorized above in this paragraph for such county for the period begin-
ning December first, two thousand five, and ending November thirtieth,
two thousand [seventeen] TWENTY;
§ 2. This act shall take effect immediately.
SUBPART ZZ
A. 1 29
Section 1. Clause 6 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 293 of the laws of
2015, is amended to read as follows:
(6) the county of Wyoming is hereby further authorized and empowered
to adopt and amend local laws, ordinances or resolutions imposing such
taxes at a rate which is one percent additional to the three percent
rate authorized above in this paragraph for such county for the period
beginning September first, nineteen hundred ninety-two and ending Novem-
ber thirtieth, two thousand [seventeen] TWENTY;
§ 2. This act shall take effect immediately.
SUBPART AAA
Section 1. Clause 30 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 156 of the laws of
2015, is amended to read as follows:
(30) the county of Yates is hereby further authorized and empowered to
adopt and amend local laws, ordinances or resolutions imposing such
taxes at a rate which is one percent additional to the three percent
rate authorized above in this paragraph for such county for the period
beginning September first, two thousand three, and ending November thir-
tieth, two thousand [seventeen] TWENTY;
§ 2. This act shall take effect immediately.
SUBPART BBB
Section 1. Clause 6 of subparagraph (ii) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 207 of the laws of
2015, is amended to read as follows:
(6) the city of Oswego is hereby further authorized and empowered to
adopt and amend local laws, ordinances or resolutions imposing such
taxes at a rate which is one percent additional to the three percent
rate authorized above in this paragraph for such city for the period
beginning September first, two thousand four, and ending November thir-
tieth, two thousand [seventeen] TWENTY;
§ 2. This act shall take effect immediately.
SUBPART CCC
Section 1. Clause 1 of subparagraph (ii) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 67 of the laws of
2015, is amended to read as follows:
(1) the city of Yonkers is hereby further authorized and empowered to
adopt and amend local laws, ordinances or resolutions imposing such
taxes at a rate which is: (a) one percent additional to the three
percent rate authorized above in this paragraph for such city; and (b)
one-half of one percent in addition to the other rates authorized in
this paragraph for such city for the period beginning September first,
two thousand fifteen and ending November thirtieth, two thousand [seven-
teen] TWENTY;
§ 2. Section 7 of chapter 67 of the laws of 2015, amending the tax law
relating to authorizing the city of Yonkers to impose additional sales
tax, is amended to read as follows:
§ 7. This act shall take effect immediately and shall expire and be
deemed repealed November 30, [2017] 2020.
A. 1 30
§ 3. This act shall take effect immediately; provided, however, that
the amendments to clause 1 of subparagraph (ii) of the opening paragraph
of section 1210 of the tax law made by section one of this act shall not
affect the expiration and reversion of such clause and shall be deemed
to expire therewith.
SUBPART DDD
Section 1. Clause 4 of subparagraph (ii) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 274 of the laws of
2015, is amended to read as follows:
(4) the city of New Rochelle is hereby further authorized and
empowered to adopt and amend local laws, ordinances or resolutions
imposing such taxes at a rate which is one percent additional to the
three percent rate authorized above in this paragraph for such city for
the period beginning September first, nineteen hundred ninety-three and
ending December thirty-first, two thousand [seventeen] TWENTY;
§ 2. This act shall take effect immediately.
§ 2. Severability clause. If any clause, sentence, paragraph, subdivi-
sion, or section of this part shall be adjudged by any court of compe-
tent jurisdiction to be invalid, such judgment shall not affect, impair,
or invalidate the remainder thereof, but shall be confined in its opera-
tion to the clause, sentence, paragraph, subdivision or section thereof
directly involved in the controversy in which such judgment shall have
been rendered. It is hereby declared to be the intent of the legislature
that this part would have been enacted even if such invalid provisions
had not been included herein.
§ 3. This act shall take effect immediately provided, however, that
the applicable effective date of Subparts A through DDD of this part
shall be as specifically set forth in the last section of such Subparts.
PART B
Section 1. This part enacts into law legislation providing for the
imposition of hotel and motel taxes by certain counties. Each component
is wholly contained within a Subpart identified as Subparts A through C.
The effective date for each particular provision contained within a
Subpart is set forth in the last section of such Subpart. Any provision
of any section contained within a Subpart, including the effective date
of the Subpart, which makes reference to a section "of this act", when
used in connection with that particular component, shall be deemed to
mean and refer to the corresponding section of the subpart in which it
is found. Section three of this part sets forth the general effective
date of this part.
SUBPART A
Section 1. Subdivision 7 of section 1202-q of the tax law, as amended
by chapter 323 of the laws of 2015, is amended to read as follows:
(7) Such local law shall provide for the imposition of a hotel or
motel tax for a period to expire on December thirty-first, two thousand
[seventeen] TWENTY.
§ 2. Section 6 of 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, as amended by
chapter 323 of the laws of 2015, is amended to read as follows:
A. 1 31
§ 6. This act shall take effect immediately, except that section five
of this act shall take effect on the same date as a chapter of the laws
of 2000 amending the public authorities law and the tax law relating to
creating the Nassau county interim finance authority takes effect;
provided, further, that sections two, three and four of this act shall
expire and be deemed repealed December 31, [2017] 2020.
§ 3. This act shall take effect immediately.
SUBPART B
Section 1. Section 2 of chapter 405 of the laws of 2007, amending the
tax law relating to increasing hotel/motel taxes in Chautauqua county,
as amended by chapter 320 of the laws of 2015, is amended to read as
follows:
§ 2. This act shall take effect December 1, 2007 and shall expire and
be deemed repealed November 30, [2017] 2020.
§ 2. This act shall take effect immediately.
SUBPART C
Section 1. Subdivision 7 of section 1202-o of the tax law, as amended
by chapter 348 of the laws of 2015, is amended to read as follows:
(7) Such local law shall provide for the imposition of a hotel or
motel tax until December thirty-first, two thousand [seventeen] TWENTY.
§ 2. This act shall take effect immediately.
§ 2. Severability clause. If any clause, sentence, paragraph, subdivi-
sion, or section of this part shall be adjudged by any court of compe-
tent jurisdiction to be invalid, such judgment shall not affect, impair,
or invalidate the remainder thereof, but shall be confined in its opera-
tion to the clause, sentence, paragraph, subdivision or section thereof
directly involved in the controversy in which such judgment shall have
been rendered. It is hereby declared to be the intent of the legislature
that this part would have been enacted even if such invalid provisions
had not been included herein.
§ 3. This act shall take effect immediately provided, however, that
the applicable effective date of Subparts A through C of this part shall
be as specifically set forth in the last section of such Subparts.
PART C
Section 1. This part enacts into law legislation providing for the
imposition of a county recording tax on obligation secured by a mortgage
on real property. Each component is wholly contained within a Subpart
identified as Subparts A through H. The effective date for each partic-
ular provision contained within a Subpart is set forth in the last
section of such Subpart. Any provision of any section contained within a
Subpart, including the effective date of the Subpart, which makes refer-
ence to a section "of this act", when used in connection with that
particular component, shall be deemed to mean and refer to the corre-
sponding section of the subpart in which it is found. Section three of
this part sets forth the general effective date of this part.
SUBPART A
Section 1. Section 2 of chapter 333 of the laws of 2006 amending the
tax law relating to authorizing the county of Schoharie to impose a
A. 1 32
county recording tax on obligation secured by a mortgage on real proper-
ty, as amended by chapter 281 of the laws of 2015, is amended to read as
follows:
§ 2. This act shall take effect immediately and shall expire and be
deemed repealed on and after December 1, [2017] 2020.
§ 2. This act shall take effect immediately.
SUBPART B
Section 1. Section 2 of chapter 326 of the laws of 2006, amending the
tax law relating to authorizing the county of Hamilton to impose a coun-
ty recording tax on obligations secured by mortgages on real property,
as amended by chapter 296 of the laws of 2015, is amended to read as
follows:
§ 2. This act shall take effect immediately and shall expire and be
deemed repealed December 1, [2017] 2020.
§ 2. This act shall take effect immediately.
SUBPART C
Section 1. Section 2 of chapter 489 of the laws of 2004, amending the
tax law relating to the mortgage recording tax in the county of Fulton,
as amended by chapter 285 of the laws of 2015, is amended to read as
follows:
§ 2. This act shall take effect immediately and shall expire November
30, [2017] 2020 when upon such date the provisions of this act shall be
deemed repealed.
§ 2. This act shall take effect immediately.
SUBPART D
Section 1. Subdivision 1 of section 253-d of the tax law, as amended
by chapter 22 of the laws of 2015, is amended to read as follows:
1. The city of Yonkers, acting through its local legislative body, is
hereby authorized and empowered to adopt and amend local laws imposing
in any such city during the period beginning September first, nineteen
hundred ninety-three and ending August thirty-first, two thousand
[seventeen] TWENTY, a tax of fifty cents for each one hundred dollars
and each remaining major fraction thereof of principal debt or obli-
gation which is or under any contingency may be secured at the date of
execution thereof, or at any time thereafter, by a mortgage on real
property situated within such city and recorded on or after the date
upon which such tax takes effect and a tax of fifty cents on such mort-
gage if the principal debt or obligation which is or by any contingency
may be secured by such mortgage is less than one hundred dollars.
§ 2. This act shall take effect immediately.
SUBPART E
Section 1. Section 2 of 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, as amended by chapter 161 of the laws
of 2015, is amended to read as follows:
§ 2. This act shall take effect on the sixtieth day after it shall
have become a law and shall expire and be deemed repealed December 1,
[2017] 2020.
A. 1 33
§ 2. This act shall take effect immediately.
SUBPART F
Section 1. Section 2 of 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, as amended by chapter 301
of the laws of 2015, is amended to read as follows:
§ 2. This act shall take effect on the thirtieth day after it shall
have become a law; and shall expire on November 1, [2017] 2020, when
upon such date the provisions of this act shall be deemed repealed.
§ 2. This act shall take effect immediately.
SUBPART G
Section 1. Section 2 of chapter 366 of the laws of 2005, amending the
tax law relating to the mortgage recording tax in the county of Yates,
as amended by chapter 232 of the laws of 2014, is amended to read as
follows:
§ 2. This act shall take effect on the thirtieth day after it shall
have become a law and shall expire and be deemed repealed on December 1,
[2017] 2020.
§ 2. This act shall take effect immediately.
SUBPART H
Section 1. Section 3 of chapter 365 of the laws of 2005, amending the
tax law relating to the mortgage recording tax in the county of Steuben,
as amended by chapter 212 of the laws of 2014, is amended to read as
follows:
§ 3. This act shall take effect immediately except that section two of
this act shall take effect on the thirtieth day after it shall have
become a law and shall expire and be deemed repealed on December 1,
[2017] 2020.
§ 2. This act shall take effect immediately.
§ 2. Severability clause. If any clause, sentence, paragraph, subdivi-
sion, or section of this part shall be adjudged by any court of compe-
tent jurisdiction to be invalid, such judgment shall not affect, impair,
or invalidate the remainder thereof, but shall be confined in its opera-
tion to the clause, sentence, paragraph, subdivision or section thereof
directly involved in the controversy in which such judgment shall have
been rendered. It is hereby declared to be the intent of the legislature
that this part would have been enacted even if such invalid provisions
had not been included herein.
§ 3. This act shall take effect immediately provided, however, that
the applicable effective date of Subparts A through H of this part shall
be as specifically set forth in the last section of such Subparts.
PART D
Section 1. Section 2 of 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, as amended by chapter 308 of the laws
of 2015, is amended to read as follows:
§ 2. This act shall take effect immediately and shall expire and be
deemed repealed on December 31, [2017] 2020.
A. 1 34
§ 2. This act shall take effect immediately.
PART E
Section 1. Subparagraph (A) of paragraph 7 of subdivision (ee) of
section 1115 of the tax law, as amended by section 33 of part A of chap-
ter 20 of the laws of 2015, is amended to read as follows:
(A) "Tenant" means a person who, as lessee, enters into a space lease
with a landlord for a term of ten years or more commencing on or after
September first, two thousand five, but not later than, in the case of a
space lease with respect to leased premises located in eligible areas as
defined in clause (i) of subparagraph (D) of this paragraph, September
first, two thousand [seventeen] TWENTY and, in the case of a space lease
with respect to leased premises located in eligible areas as defined in
clause (ii) of subparagraph (D) of this paragraph not later than Septem-
ber first, two thousand [nineteen] TWENTY-TWO, of premises for use as
commercial office space in buildings located or to be located in the
eligible areas. A person who currently occupies premises for use as
commercial office space under an existing lease in a building in the
eligible areas shall not be eligible for exemption under this subdivi-
sion unless such existing lease, in the case of a space lease with
respect to leased premises located in eligible areas as defined in
clause (i) of subparagraph (D) of this paragraph expires according to
its terms before September first, two thousand [seventeen] TWENTY or
such existing lease, in the case of a space lease with respect to leased
premises located in eligible areas as defined in clause (ii) of subpara-
graph (D) of this paragraph and such person enters into a space lease,
for a term of ten years or more commencing on or after September first,
two thousand five, of premises for use as commercial office space in a
building located or to be located in the eligible areas, provided that
such space lease with respect to leased premises located in eligible
areas as defined in clause (i) of subparagraph (D) of this paragraph
commences no later than September first, two thousand [seventeen]
TWENTY, and provided that such space lease with respect to leased prem-
ises located in eligible areas as defined in clause (ii) of subparagraph
(D) of this paragraph commences no later than September first, two thou-
sand [nineteen] TWENTY-TWO and provided, further, that such space lease
shall expire no earlier than ten years after the expiration of the
original lease.
§ 2. Section 2 of part C of chapter 2 of the laws of 2005 amending the
tax law relating to exemptions from sales and use taxes, as amended by
section 34 of part A of chapter 20 of the laws of 2015, is amended to
read as follows:
§ 2. This act shall take effect September 1, 2005 and shall expire and
be deemed repealed on December 1, [2020] 2023, and shall apply to sales
made, uses occurring and services rendered on or after such effective
date, in accordance with the applicable transitional provisions of
sections 1106 and 1217 of the tax law; except that clause (i) of subpar-
agraph (D) of paragraph seven of subdivision (ee) of section 1115 of the
tax law, as added by section one of this act, shall expire and be deemed
repealed December 1, [2018] 2021.
§ 3. Subdivision (b) of section 25-z of the general city law, as
amended by section 35 of part A of chapter 20 of the laws of 2015, is
amended to read as follows:
(b) No eligible business shall be authorized to receive a credit under
any local law enacted pursuant to this article until the premises with
A. 1 35
respect to which it is claiming the credit meet the requirements in the
definition of eligible premises and until it has obtained a certif-
ication of eligibility from the mayor of such city or an agency desig-
nated by such mayor, and an annual certification from such mayor or an
agency designated by such mayor as to the number of eligible aggregate
employment shares maintained by such eligible business that may qualify
for obtaining a tax credit for the eligible business' taxable year. Any
written documentation submitted to such mayor or such agency or agencies
in order to obtain any such certification shall be deemed a written
instrument for purposes of section 175.00 of the penal law. Such local
law may provide for application fees to be determined by such mayor or
such agency or agencies. No such certification of eligibility shall be
issued under any local law enacted pursuant to this article to an eligi-
ble business on or after July first, two thousand [seventeen] TWENTY
unless:
(1) prior to such date such business has purchased, leased or entered
into a contract to purchase or lease particular premises or a parcel on
which will be constructed such premises or already owned such premises
or parcel;
(2) prior to such date improvements have been commenced on such prem-
ises or parcel, which improvements will meet the requirements of subdi-
vision (e) of section twenty-five-y of this article relating to expendi-
tures for improvements;
(3) prior to such date such business submits a preliminary application
for a certification of eligibility to such mayor or such agency or agen-
cies with respect to a proposed relocation to such particular premises;
and
(4) such business relocates to such particular premises not later than
thirty-six months or, in a case in which the expenditures made for the
improvements specified in paragraph two of this subdivision are in
excess of fifty million dollars within seventy-two months from the date
of submission of such preliminary application.
§ 4. Subdivision (b) of section 25-ee of the general city law, as
amended by section 36 of part A of chapter 20 of the laws of 2015, is
amended to read as follows:
(b) No eligible business or special eligible business shall be author-
ized to receive a credit against tax under any local law enacted pursu-
ant to this article until the premises with respect to which it is
claiming the credit meet the requirements in the definition of eligible
premises and until it has obtained a certification of eligibility from
the mayor of such city or any agency designated by such mayor, and an
annual certification from such mayor or an agency designated by such
mayor as to the number of eligible aggregate employment shares main-
tained by such eligible business or such special eligible business that
may qualify for obtaining a tax credit for the eligible business' taxa-
ble year. No special eligible business shall be authorized to receive a
credit against tax under the provisions of this article unless the
number of relocated employee base shares calculated pursuant to subdivi-
sion (o) of section twenty-five-dd of this article is equal to or great-
er than the lesser of twenty-five percent of the number of New York city
base shares calculated pursuant to subdivision (p) of such section and
two hundred fifty employment shares. Any written documentation submitted
to such mayor or such agency or agencies in order to obtain any such
certification shall be deemed a written instrument for purposes of
section 175.00 of the penal law. Such local law may provide for applica-
tion fees to be determined by such mayor or such agency or agencies. No
A. 1 36
certification of eligibility shall be issued under any local law enacted
pursuant to this article to an eligible business on or after July first,
two thousand [seventeen] TWENTY unless:
(1) prior to such date such business has purchased, leased or entered
into a contract to purchase or lease premises in the eligible Lower
Manhattan area or a parcel on which will be constructed such premises;
(2) prior to such date improvements have been commenced on such prem-
ises or parcel, which improvements will meet the requirements of subdi-
vision (e) of section twenty-five-dd of this article relating to expend-
itures for improvements;
(3) prior to such date such business submits a preliminary application
for a certification of eligibility to such mayor or such agency or agen-
cies with respect to a proposed relocation to such premises; and
(4) such business relocates to such premises as provided in subdivi-
sion (j) of section twenty-five-dd of this article not later than thir-
ty-six months or, in a case in which the expenditures made for the
improvements specified in paragraph two of this subdivision are in
excess of fifty million dollars within seventy-two months from the date
of submission of such preliminary application.
§ 5. Subdivision (b) of section 22-622 of the administrative code of
the city of New York, as amended by section 37 of part A of chapter 20
of the laws of 2015, is amended to read as follows:
(b) No eligible business shall be authorized to receive a credit
against tax or a reduction in base rent subject to tax under the
provisions of this chapter, and of title eleven of the code as described
in subdivision (a) of this section, until the premises with respect to
which it is claiming the credit meet the requirements in the definition
of eligible premises and until it has obtained a certification of eligi-
bility from the mayor or an agency designated by the mayor, and an annu-
al certification from the mayor or an agency designated by the mayor as
to the number of eligible aggregate employment shares maintained by such
eligible business that may qualify for obtaining a tax credit for the
eligible business' taxable year. Any written documentation submitted to
the mayor or such agency or agencies in order to obtain any such certif-
ication shall be deemed a written instrument for purposes of section
175.00 of the penal law. Application fees for such certifications shall
be determined by the mayor or such agency or agencies. No certification
of eligibility shall be issued to an eligible business on or after July
first, two thousand [seventeen] TWENTY unless:
(1) prior to such date such business has purchased, leased or entered
into a contract to purchase or lease particular premises or a parcel on
which will be constructed such premises or already owned such premises
or parcel;
(2) prior to such date improvements have been commenced on such prem-
ises or parcel which improvements will meet the requirements of subdivi-
sion (e) of section 22-621 of this chapter relating to expenditures for
improvements;
(3) prior to such date such business submits a preliminary application
for a certification of eligibility to such mayor or such agency or agen-
cies with respect to a proposed relocation to such particular premises;
and
(4) such business relocates to such particular premises not later than
thirty-six months or, in a case in which the expenditures made for
improvements specified in paragraph two of this subdivision are in
excess of fifty million dollars within seventy-two months from the date
of submission of such preliminary application.
A. 1 37
§ 6. Subdivision (b) of section 22-624 of the administrative code of
the city of New York, as amended by section 38 of part A of chapter 20
of the laws of 2015, is amended to read as follows:
(b) No eligible business or special eligible business shall be author-
ized to receive a credit against tax under the provisions of this chap-
ter, and of title eleven of the code as described in subdivision (a) of
this section, until the premises with respect to which it is claiming
the credit meet the requirements in the definition of eligible premises
and until it has obtained a certification of eligibility from the mayor
or an agency designated by the mayor, and an annual certification from
the mayor or an agency designated by the mayor as to the number of
eligible aggregate employment shares maintained by such eligible busi-
ness or special eligible business that may qualify for obtaining a tax
credit for the eligible business' taxable year. No special eligible
business shall be authorized to receive a credit against tax under the
provisions of this chapter and of title eleven of the code unless the
number of relocated employee base shares calculated pursuant to subdivi-
sion (o) of section 22-623 of this chapter is equal to or greater than
the lesser of twenty-five percent of the number of New York city base
shares calculated pursuant to subdivision (p) of such section 22-623,
and two hundred fifty employment shares. Any written documentation
submitted to the mayor or such agency or agencies in order to obtain any
such certification shall be deemed a written instrument for purposes of
section 175.00 of the penal law. Application fees for such certif-
ications shall be determined by the mayor or such agency or agencies. No
certification of eligibility shall be issued to an eligible business on
or after July first, two thousand [seventeen] TWENTY unless:
(1) prior to such date such business has purchased, leased or entered
into a contract to purchase or lease premises in the eligible Lower
Manhattan area or a parcel on which will be constructed such premises;
(2) prior to such date improvements have been commenced on such prem-
ises or parcel, which improvements will meet the requirements of subdi-
vision (e) of section 22-623 of this chapter relating to expenditures
for improvements;
(3) prior to such date such business submits a preliminary application
for a certification of eligibility to such mayor or such agency or agen-
cies with respect to a proposed relocation to such premises; and
(4) such business relocates to such premises not later than thirty-six
months or, in a case in which the expenditures made for the improvements
specified in paragraph two of this subdivision are in excess of fifty
million dollars within seventy-two months from the date of submission of
such preliminary application.
§ 7. Paragraph 1 of subdivision (b) of section 25-s of the general
city law, as amended by section 39 of part A of chapter 20 of the laws
of 2015, is amended to read as follows:
(1) non-residential premises that are wholly contained in property
that is eligible to obtain benefits under title two-D or two-F of arti-
cle four of the real property tax law, or would be eligible to receive
benefits under such article except that such property is exempt from
real property taxation and the requirements of paragraph (b) of subdivi-
sion seven of section four hundred eighty-nine-dddd of such title two-D,
or the requirements of subparagraph (ii) of paragraph (b) of subdivision
five of section four hundred eighty-nine-cccccc of such title two-F,
whichever is applicable, have not been satisfied, provided that applica-
tion for such benefits was made after May third, nineteen hundred eight-
y-five and prior to July first, two thousand [seventeen] TWENTY, that
A. 1 38
construction or renovation of such premises was described in such appli-
cation, that such premises have been substantially improved by such
construction or renovation so described, that the minimum required
expenditure as defined in such title two-D or two-F, whichever is appli-
cable, has been made, and that such real property is located in an
eligible area; or
§ 8. Paragraph 3 of subdivision (b) of section 25-s of the general
city law, as amended by section 40 of part A of chapter 20 of the laws
of 2015, is amended to read as follows:
(3) non-residential premises that are wholly contained in real proper-
ty that has obtained approval after October thirty-first, two thousand
and prior to July first, two thousand [seventeen] TWENTY for financing
by an industrial development agency established pursuant to article
eighteen-A of the general municipal law, provided that such financing
has been used in whole or in part to substantially improve such premises
(by construction or renovation), and that expenditures have been made
for improvements to such real property in excess of ten per centum of
the value at which such real property was assessed for tax purposes for
the tax year in which such improvements commenced, that such expendi-
tures have been made within thirty-six months after the earlier of (i)
the issuance by such agency of bonds for such financing, or (ii) the
conveyance of title to such property to such agency, and that such real
property is located in an eligible area; or
§ 9. Paragraph 5 of subdivision (b) of section 25-s of the general
city law, as amended by section 41 of part A of chapter 20 of the laws
of 2015, is amended to read as follows:
(5) non-residential premises that are wholly contained in real proper-
ty owned by such city or the New York state urban development corpo-
ration, or a subsidiary thereof, a lease for which was approved in
accordance with the applicable provisions of the charter of such city or
by the board of directors of such corporation, and such approval was
obtained after October thirty-first, two thousand and prior to July
first, two thousand [seventeen] TWENTY, provided, however, that such
premises were constructed or renovated subsequent to such approval, that
expenditures have been made subsequent to such approval for improvements
to such real property (by construction or renovation) in excess of ten
per centum of the value at which such real property was assessed for tax
purposes for the tax year in which such improvements commenced, that
such expenditures have been made within thirty-six months after the
effective date of such lease, and that such real property is located in
an eligible area; or
§ 10. Paragraph 2 of subdivision (c) of section 25-t of the general
city law, as amended by section 42 of part A of chapter 20 of the laws
of 2015, is amended to read as follows:
(2) No eligible energy user, qualified eligible energy user, on-site
cogenerator, or clean on-site cogenerator shall receive a rebate pursu-
ant to this article until it has obtained a certification from the
appropriate city agency in accordance with a local law enacted pursuant
to this section. No such certification for a qualified eligible energy
user shall be issued on or after November first, two thousand. No such
certification of any other eligible energy user, on-site cogenerator, or
clean on-site cogenerator shall be issued on or after July first, two
thousand [seventeen] TWENTY.
§ 11. Paragraph 1 of subdivision (a) of section 25-aa of the general
city law, as amended by section 43 of part A of chapter 20 of the laws
of 2015, is amended to read as follows:
A. 1 39
(1) is eligible to obtain benefits under title two-D or two-F of arti-
cle four of the real property tax law, or would be eligible to receive
benefits under such title except that such property is exempt from real
property taxation and the requirements of paragraph (b) of subdivision
seven of section four hundred eighty-nine-dddd of such title two-D, or
the requirements of subparagraph (ii) of paragraph (b) of subdivision
five of section four hundred eighty-nine-cccccc of such title two-F,
whichever is applicable, of the real property tax law have not been
satisfied, provided that application for such benefits was made after
the thirtieth day of June, nineteen hundred ninety-five and before the
first day of July, two thousand [seventeen] TWENTY, that construction or
renovation of such building or structure was described in such applica-
tion, that such building or structure has been substantially improved by
such construction or renovation, and (i) that the minimum required
expenditure as defined in such title has been made, or (ii) where there
is no applicable minimum required expenditure, the building was
constructed within such period or periods of time established by title
two-D or two-F, whichever is applicable, of article four of the real
property tax law for construction of a new building or structure; or
§ 12. Paragraphs 2 and 3 of subdivision (a) of section 25-aa of the
general city law, as amended by section 44 of part A of chapter 20 of
the laws of 2015, are amended to read as follows:
(2) has obtained approval after the thirtieth day of June, nineteen
hundred ninety-five and before the first day of July, two thousand
[seventeen] TWENTY, for financing by an industrial development agency
established pursuant to article eighteen-A of the general municipal law,
provided that such financing has been used in whole or in part to
substantially improve such building or structure by construction or
renovation, that expenditures have been made for improvements to such
real property in excess of twenty per centum of the value at which such
real property was assessed for tax purposes for the tax year in which
such improvements commenced, and that such expenditures have been made
within thirty-six months after the earlier of (i) the issuance by such
agency of bonds for such financing, or (ii) the conveyance of title to
such building or structure to such agency; or
(3) is owned by the city of New York or the New York state urban
development corporation, or a subsidiary corporation thereof, a lease
for which was approved in accordance with the applicable provisions of
the charter of such city or by the board of directors of such corpo-
ration, as the case may be, and such approval was obtained after the
thirtieth day of June, nineteen hundred ninety-five and before the first
day of July, two thousand [seventeen] TWENTY, provided that expenditures
have been made for improvements to such real property in excess of twen-
ty per centum of the value at which such real property was assessed for
tax purposes for the tax year in which such improvements commenced, and
that such expenditures have been made within thirty-six months after the
effective date of such lease; or
§ 13. Subdivision (f) of section 25-bb of the general city law, as
amended by section 45 of part A of chapter 20 of the laws of 2015, is
amended to read as follows:
(f) Application and certification. An owner or lessee of a building or
structure located in an eligible revitalization area, or an agent of
such owner or lessee, may apply to such department of small business
services for certification that such building or structure is an eligi-
ble building or targeted eligible building meeting the criteria of
subdivision (a) or (q) of section twenty-five-aa of this article.
A. 1 40
Application for such certification must be filed after the thirtieth day
of June, nineteen hundred ninety-five and before a building permit is
issued for the construction or renovation required by such subdivisions
and before the first day of July, two thousand [seventeen] TWENTY,
provided that no certification for a targeted eligible building shall be
issued after October thirty-first, two thousand. Such application shall
identify expenditures to be made that will affect eligibility under such
subdivision (a) or (q). Upon completion of such expenditures, an appli-
cant shall supplement such application to provide information (i) estab-
lishing that the criteria of such subdivision (a) or (q) have been met;
(ii) establishing a basis for determining the amount of special rebates,
including a basis for an allocation of the special rebate among eligible
revitalization area energy users purchasing or otherwise receiving ener-
gy services from an eligible redistributor of energy or a qualified
eligible redistributor of energy; and (iii) supporting an allocation of
charges for energy services between eligible charges and other charges.
Such department shall certify a building or structure as an eligible
building or targeted eligible building after receipt and review of such
information and upon a determination that such information establishes
that the building or structure qualifies as an eligible building or
targeted eligible building. Such department shall mail such certif-
ication or notice thereof to the applicant upon issuance. Such certif-
ication shall remain in effect provided the eligible redistributor of
energy or qualified eligible redistributor of energy reports any changes
that materially affect the amount of the special rebates to which it is
entitled or the amount of reduction required by subdivision (c) of this
section in an energy services bill of an eligible revitalization area
energy user and otherwise complies with the requirements of this arti-
cle. Such department shall notify the private utility or public utility
service required to make a special rebate to such redistributor of the
amount of such special rebate established at the time of certification
and any changes in such amount and any suspension or termination by such
department of certification under this subdivision. Such department may
require some or all of the information required as part of an applica-
tion or other report be provided by a licensed engineer.
§ 14. Paragraph 1 of subdivision (i) of section 22-601 of the adminis-
trative code of the city of New York, as amended by section 46 of part A
of chapter 20 of the laws of 2015, is amended to read as follows:
(1) Non-residential premises that are wholly contained in property
that is eligible to obtain benefits under part four or part five of
subchapter two of chapter two of title eleven of this code, or would be
eligible to receive benefits under such chapter except that such proper-
ty is exempt from real property taxation and the requirements of para-
graph two of subdivision g of section 11-259 of this code, or the
requirements of subparagraph (b) of paragraph two of subdivision e of
section 11-270 of this code, whichever is applicable, have not been
satisfied, provided that application for such benefits was made after
May third, nineteen hundred eighty-five and prior to July first, two
thousand [seventeen] TWENTY, that construction or renovation of such
premises was described in such application, that such premises have been
substantially improved by such construction or renovation so described,
that the minimum required expenditure as defined in such part four or
part five, whichever is applicable, has been made, and that such real
property is located in an eligible area; or
A. 1 41
§ 15. Paragraph 3 of subdivision (i) of section 22-601 of the adminis-
trative code of the city of New York, as amended by section 47 of part A
of chapter 20 of the laws of 2015, is amended to read as follows:
(3) non-residential premises that are wholly contained in real proper-
ty that has obtained approval after October thirty-first, two thousand
and prior to July first, two thousand [seventeen] TWENTY for financing
by an industrial development agency established pursuant to article
eighteen-A of the general municipal law, provided that such financing
has been used in whole or in part to substantially improve such premises
(by construction or renovation), and that expenditures have been made
for improvements to such real property in excess of ten per centum of
the value at which such real property was assessed for tax purposes for
the tax year in which such improvements commenced, that such expendi-
tures have been made within thirty-six months after the earlier of (i)
the issuance by such agency of bonds for such financing, or (ii) the
conveyance of title to such property to such agency, and that such real
property is located in an eligible area; or
§ 16. Paragraph 5 of subdivision (i) of section 22-601 of the adminis-
trative code of the city of New York, as amended by section 48 of part A
of chapter 20 of the laws of 2015, is amended to read as follows:
(5) non-residential premises that are wholly contained in real proper-
ty owned by such city or the New York state urban development corpo-
ration, or a subsidiary thereof, a lease for which was approved in
accordance with the applicable provisions of the charter of such city or
by the board of directors of such corporation, and such approval was
obtained after October thirty-first, two thousand and prior to July
first, two thousand [seventeen] TWENTY, provided, however, that such
premises were constructed or renovated subsequent to such approval, that
expenditures have been made subsequent to such approval for improvements
to such real property (by construction or renovation) in excess of ten
per centum of the value at which such real property was assessed for tax
purposes for the tax year in which such improvements commenced, that
such expenditures have been made within thirty-six months after the
effective date of such lease, and that such real property is located in
an eligible area; or
§ 17. Paragraph 1 of subdivision (c) of section 22-602 of the adminis-
trative code of the city of New York, as amended by section 49 of part
A of chapter 20 of the laws of 2015, is amended to read as follows:
(1) No eligible energy user, qualified eligible energy user, on-site
cogenerator, clean on-site cogenerator or special eligible energy user
shall receive a rebate pursuant to this chapter until it has obtained a
certification as an eligible energy user, qualified eligible energy
user, on-site cogenerator, clean on-site cogenerator or special eligible
energy user, respectively, from the commissioner of small business
services. No such certification for a qualified eligible energy user
shall be issued on or after July first, two thousand three. No such
certification of any other eligible energy user, on-site cogenerator or
clean on-site cogenerator shall be issued on or after July first, two
thousand [seventeen] TWENTY. The commissioner of small business
services, after notice and hearing, may revoke a certification issued
pursuant to this subdivision where it is found that eligibility criteria
have not been met or that compliance with conditions for continued
eligibility has not been maintained. The corporation counsel may main-
tain a civil action to recover an amount equal to any benefits improper-
ly obtained.
A. 1 42
§ 18. Subparagraph (b-2) of paragraph 2 of subdivision i of section
11-704 of the administrative code of the city of New York, as amended by
section 50 of part A of chapter 20 of the laws of 2015, is amended to
read as follows:
(b-2) The amount of the special reduction allowed by this subdivision
with respect to a lease other than a sublease commencing between July
first, two thousand five and June thirtieth, two thousand [seventeen]
TWENTY with an initial or renewal lease term of at least five years
shall be determined as follows:
(i) For the base year the amount of such special reduction shall be
equal to the base rent for the base year.
(ii) For the first, second, third and fourth twelve-month periods
following the base year the amount of such special reduction shall be
equal to the lesser of (A) the base rent for each such twelve-month
period or (B) the base rent for the base year.
§ 19. Subdivision 9 of section 499-aa of the real property tax law, as
amended by section 51 of part A of chapter 20 of the laws of 2015, is
amended to read as follows:
9. "Eligibility period." The period commencing April first, nineteen
hundred ninety-five and terminating March thirty-first, two thousand
one, provided, however, that with respect to eligible premises defined
in subparagraph (i) of paragraph (b) of subdivision ten of this section,
the period commencing July first, two thousand and terminating June
thirtieth, two thousand [eighteen] TWENTY-ONE, and provided, further,
however, that with respect to eligible premises defined in subparagraph
(ii) of paragraph (b) or paragraph (c) of subdivision ten of this
section, the period commencing July first, two thousand five and termi-
nating June thirtieth, two thousand [eighteen] TWENTY-ONE.
§ 20. Subparagraph (iii) of paragraph (a) of subdivision 3 of section
499-cc of the real property tax law, as amended by section 52 of part A
of chapter 20 of the laws of 2015, is amended to read as follows:
(iii) With respect to the eligible premises defined in subparagraph
(ii) of paragraph (b) or paragraph (c) of subdivision ten of section
four hundred ninety-nine-aa of this title and for purposes of determin-
ing whether the amount of expenditures required by subdivision one of
this section have been satisfied, expenditures on improvements to the
common areas of an eligible building shall be included only if work on
such improvements commenced and the expenditures are made on or after
July first, two thousand five and on or before December thirty-first,
two thousand [eighteen] TWENTY-ONE; provided, however, that expenditures
on improvements to the common areas of an eligible building made prior
to three years before the lease commencement date shall not be included.
§ 21. Subdivisions 5 and 9 of section 499-a of the real property tax
law, as amended by section 53 of part A of chapter 20 of the laws of
2015, are amended to read as follows:
5. "Benefit period." The period commencing with the first day of the
month immediately following the rent commencement date and terminating
no later than sixty months thereafter, provided, however, that with
respect to a lease commencing on or after April first, nineteen hundred
ninety-seven with an initial lease term of less than five years, but not
less than three years, the period commencing with the first day of the
month immediately following the rent commencement date and terminating
no later than thirty-six months thereafter. Notwithstanding the forego-
ing sentence, a benefit period shall expire no later than March thirty-
first, two thousand [twenty-four] TWENTY-SEVEN.
A. 1 43
9. "Eligibility period." The period commencing April first, nineteen
hundred ninety-five and terminating March thirty-first, two thousand
[eighteen] TWENTY-ONE.
§ 22. Paragraph (a) of subdivision 3 of section 499-c of the real
property tax law, as amended by section 54 of part A of chapter 20 of
the laws of 2015, is amended to read as follows:
(a) For purposes of determining whether the amount of expenditures
required by subdivision one of this section have been satisfied, expend-
itures on improvements to the common areas of an eligible building shall
be included only if work on such improvements commenced and the expendi-
tures are made on or after April first, nineteen hundred ninety-five and
on or before September thirtieth, two thousand [eighteen] TWENTY-ONE;
provided, however, that expenditures on improvements to the common areas
of an eligible building made prior to three years before the lease
commencement date shall not be included.
§ 23. Subdivision 8 of section 499-d of the real property tax law, as
amended by section 55 of part A of chapter 20 of the laws of 2015, is
amended to read as follows:
8. Leases commencing on or after April first, nineteen hundred nine-
ty-seven shall be subject to the provisions of this title as amended by
chapter six hundred twenty-nine of the laws of nineteen hundred ninety-
seven, chapter one hundred eighteen of the laws of two thousand one,
chapter four hundred forty of the laws of two thousand three, chapter
sixty of the laws of two thousand seven, chapter twenty-two of the laws
of two thousand ten, chapter fifty-nine of the laws of two thousand
fourteen [and the], chapter TWENTY of the laws of two thousand fifteen
AND THE CHAPTER OF THE LAWS OF TWO THOUSAND SEVENTEEN that added this
phrase. Notwithstanding any other provision of law to the contrary, with
respect to leases commencing on or after April first, nineteen hundred
ninety-seven, an application for a certificate of abatement shall be
considered timely filed if filed within one hundred eighty days follow-
ing the lease commencement date or within sixty days following the date
chapter six hundred twenty-nine of the laws of nineteen hundred ninety-
seven became a law, whichever is later.
§ 24. Subparagraph (a) of paragraph 2 of subdivision i of section
11-704 of the administrative code of the city of New York, as amended by
section 56 of part A of chapter 20 of the laws of 2015, is amended to
read as follows:
(a) An eligible tenant of eligible taxable premises shall be allowed a
special reduction in determining the taxable base rent for such eligible
taxable premises. Such special reduction shall be allowed with respect
to the rent for such eligible taxable premises for a period not exceed-
ing sixty months or, with respect to a lease commencing on or after
April first, nineteen hundred ninety-seven with an initial lease term of
less than five years, but not less than three years, for a period not
exceeding thirty-six months, commencing on the rent commencement date
applicable to such eligible taxable premises, provided, however, that in
no event shall any special reduction be allowed for any period beginning
after March thirty-first, two thousand [twenty-four] TWENTY-SEVEN. For
purposes of applying such special reduction, the base rent for the base
year shall, where necessary to determine the amount of the special
reduction allowable with respect to any number of months falling within
a tax period, be prorated by dividing the base rent for the base year by
twelve and multiplying the result by such number of months.
A. 1 44
§ 25. Paragraph (a) of subdivision 1 of section 489-dddddd of the real
property tax law, as amended by section 57 of part A of chapter 20 of
the laws of 2015, is amended to read as follows:
(a) Application for benefits pursuant to this title may be made imme-
diately following the effective date of a local law enacted pursuant to
this title and continuing until March first, two thousand [nineteen]
TWENTY-TWO.
§ 26. Subdivision 3 of section 489-dddddd of the real property tax
law, as amended by section 58 of part A of chapter 20 of the laws of
2015, is amended to read as follows:
3. (a) No benefits pursuant to this title shall be granted for
construction work performed pursuant to a building permit issued after
April first, two thousand [nineteen] TWENTY-TWO.
(b) If no building permit was required, then no benefits pursuant to
this title shall be granted for construction work that is commenced
after April first, two thousand [nineteen] TWENTY-TWO.
§ 27. Paragraph 1 of subdivision a of section 11-271 of the adminis-
trative code of the city of New York, as amended by section 59 of part A
of chapter 20 of the laws of 2015, is amended to read as follows:
(1) Application for benefits pursuant to this part may be made imme-
diately following the effective date of the local law that added this
section and continuing until March first, two thousand [nineteen] TWEN-
TY-TWO.
§ 28. Subdivision c of section 11-271 of the administrative code of
the city of New York, as amended by section 60 of part A of chapter 20
of the laws of 2015, is amended to read as follows:
c. (1) No benefits pursuant to this part shall be granted for
construction work performed pursuant to a building permit issued after
April first, two thousand [nineteen] TWENTY-TWO.
(2) If no building permit was required, then no benefits pursuant to
this part shall be granted for construction work that is commenced after
April first, two thousand [nineteen] TWENTY-TWO.
§ 29. This act shall take effect immediately, except that if this act
shall become a law after June 30, 2017, this act shall be deemed to have
been in full force and effect on and after June 30, 2017; provided,
further, that the amendments to subparagraph (A) of paragraph 7 of
subdivision (ee) of section 1115 of the tax law made by section one of
this act shall not affect the repeal of such subdivision and shall be
repealed therewith.
PART F
Section 1. Paragraph 3 of subdivision (a) of section 1212-a of the tax
law, as amended by chapter 338 of the laws of 2014, is amended to read
as follows:
(3) a tax, at the same uniform rate, but at a rate not to exceed four
and one-half per centum, in multiples of one-half of one per centum, on
the receipts from every sale of any or all of the following services in
whole or in part: credit rating, credit reporting, credit adjustment and
collection services, including, but not limited to, those services
provided by mercantile and consumer credit rating or reporting bureaus
or agencies and credit adjustment or collection bureaus or agencies,
whether rendered in written or oral form or in any other manner, except
to the extent otherwise taxable under article twenty-eight of this chap-
ter; notwithstanding the foregoing, collection services shall not
include those services performed by a law office or a law and collection
A. 1 45
office, the maintenance or conduct of which constitutes the practice of
law, if the services are performed by an attorney at law who has been
duly licensed and admitted to practice law in this state. The local law
imposing the taxes authorized by this paragraph may provide for exclu-
sions and exemptions in addition to those provided for in such para-
graph. Provided, however, that the tax hereby authorized shall not be
imposed after November thirtieth, two thousand [seventeen] TWENTY.
§ 2. Subsection (a) of section 1301 of the tax law, as amended by
chapter 338 of the laws of 2014, is amended to read as follows:
(a) Notwithstanding any other provision of law to the contrary, any
city in this state having a population of one million or more inhabit-
ants, acting through its local legislative body, is hereby authorized
and empowered to adopt and amend local laws imposing in any such city,
for taxable years beginning after nineteen hundred seventy-five:
(1) a tax on the personal income of residents of such city, at the
rates provided for under subsection (a) of section thirteen hundred four
of this article for taxable years beginning before two thousand [eigh-
teen] TWENTY, and at the rates provided for under subsection (b) of
section thirteen hundred four of this article for taxable years begin-
ning after two thousand [seventeen] TWENTY, provided, however, that if,
for any taxable year beginning after two thousand [seventeen] TWENTY,
the rates set forth in such subsection (b) are rendered inapplicable and
the rates set forth in such subsection (a) are rendered applicable, then
the tax for such taxable year shall be at the rates provided under
subparagraph (A) of paragraphs one, two and three of such subsection
(a),
(2) for taxable years beginning after nineteen hundred seventy-six, a
separate tax on the ordinary income portion of lump sum distributions of
such residents, at the rates provided for herein, such taxes to be
administered, collected and distributed by the commissioner as provided
for in this article.
§ 3. Subsection (b) of section 1304 of the tax law, as amended by
chapter 338 of the laws of 2014, is amended to read as follows:
(b) A tax other than the city separate tax on the ordinary income
portion of lump sum distributions imposed pursuant to the authority of
section thirteen hundred one of this article shall be determined as
follows:
(1) Resident married individuals filing joint returns and resident
surviving spouses. The tax under this section for each taxable year on
the city taxable income of every city resident married individual who
makes a single return jointly with his or her spouse under subsection
(b) of section thirteen hundred six of this article and on the city
taxable income of every city resident surviving spouse shall be deter-
mined in accordance with the following table:
For taxable years beginning after two thousand [seventeen] TWENTY:
If the city taxable income is: The tax is:
Not over $21,600 1.18% of the city taxable income
Over $21,600 but not $255 plus 1.435% of excess
over $45,000 over $21,600
Over $45,000 but not $591 plus 1.455% of excess
over $90,000 over $45,000
Over $90,000 $1,245 plus 1.48% of excess
over $90,000
A. 1 46
(2) Resident heads of households. The tax under this section for each
taxable year on the city taxable income of every city resident head of a
household shall be determined in accordance with the following table:
For taxable years beginning after two thousand [seventeen] TWENTY:
If the city taxable income is: The tax is:
Not over $14,400 1.18% of the city taxable income
Over $14,400 but not $170 plus 1.435% of excess
over $30,000 over $14,400
Over $30,000 but not $394 plus 1.455% of excess
over $60,000 over $30,000
Over $60,000 $830 plus 1.48% of excess
over $60,000
(3) Resident unmarried individuals, resident married individuals
filing separate returns and resident estates and trusts. The tax under
this section for each taxable year on the city taxable income of every
city resident individual who is not a city resident married individual
who makes a single return jointly with his or her spouse under
subsection (b) of section thirteen hundred six of this article or a city
resident head of household or a city resident surviving spouse, and on
the city taxable income of every city resident estate and trust shall be
determined in accordance with the following table:
For taxable years beginning after two thousand [seventeen] TWENTY:
If the city taxable income is: The tax is:
Not over $12,000 1.18% of the city taxable income
Over $12,000 but not $142 plus 1.435% of excess
over $25,000 over $12,000
Over $25,000 but not $328 plus 1.455% of excess
over $50,000 over $25,000
Over $50,000 $692 plus 1.48% of excess
over $50,000
§ 4. Subsection (a) of section 1304-B of the tax law, as amended by
chapter 338 of the laws of 2014, is amended to read as follows:
(a) (1) In addition to any other taxes authorized by this article, any
city imposing such taxes is hereby authorized and empowered to adopt and
amend local laws imposing in any such city for each taxable year begin-
ning after nineteen hundred ninety but before two thousand [eighteen]
TWENTY-ONE, an additional tax on the city taxable income of every city
resident individual, estate and trust, to be calculated for each taxable
year as follows: (i) for each taxable year beginning after nineteen
hundred ninety but before nineteen hundred ninety-nine, at the rate of
fourteen percent of the sum of the taxes for each such taxable year
determined pursuant to section thirteen hundred four and section thir-
teen hundred four-A of this article; and (ii) for each taxable year
beginning after nineteen hundred ninety-eight, at the rate of fourteen
percent of the tax for such taxable year determined pursuant to such
section thirteen hundred four.
(2) Notwithstanding paragraph one of this subsection, for each taxable
year beginning after nineteen hundred ninety-nine but before two thou-
sand [eighteen] TWENTY-ONE, any city imposing such additional tax may by
local law impose such tax at a rate that is less than fourteen percent
and may impose such tax at more than one rate depending upon the filing
A. 1 47
status and city taxable income of such city resident individual, estate
or trust.
(3) A local law enacted pursuant to paragraph two of this subsection
shall be applicable with respect to any taxable year only if it has been
enacted on or before July thirty-first of such year. A certified copy of
such local law shall be mailed by registered mail to the department at
its office in Albany within fifteen days of its enactment. However, the
department may allow additional time for such certified copy to be
mailed if it deems such action to be consistent with its duties under
this article.
§ 5. Paragraph E of subdivision 1 of section 11-604 of the administra-
tive code of the city of New York, as amended by chapter 338 of the laws
of 2014, is amended to read as follows:
E. For taxable years beginning on or after January first, nineteen
hundred seventy-eight but before January first, two thousand [eighteen]
TWENTY-ONE, the tax imposed by subdivision one of section 11-603 of this
subchapter shall be, in the case of each taxpayer:
(a) whichever of the following amounts is the greatest:
(1) an amount computed, for taxable years beginning before nineteen
hundred eighty-seven, at the rate of nine per centum, and for taxable
years beginning after nineteen hundred eighty-six, at the rate of eight
and eighty-five one-hundredths per centum, of its entire net income or
the portion of such entire net income allocated within the city as here-
inafter provided, subject to any modification required by paragraphs (d)
and (e) of subdivision three of this section,
(2) an amount computed at one and one-half mills for each dollar of
its total business and investment capital, or the portion thereof allo-
cated within the city, as hereinafter provided, except that in the case
of a cooperative housing corporation as defined in the internal revenue
code, the applicable rate shall be four-tenths of one mill,
(3) an amount computed, for taxable years beginning before nineteen
hundred eighty-seven, at the rate of nine per centum, and for taxable
years beginning after nineteen hundred eighty-six, at the rate of eight
and eighty-five one-hundredths per centum, on thirty per centum of the
taxpayer's entire net income plus salaries and other compensation paid
to the taxpayer's elected or appointed officers and to every stockholder
owning in excess of five per centum of its issued capital stock minus
fifteen thousand dollars (subject to proration as hereinafter provided)
and any net loss for the reported year, or on the portion of any such
sum allocated within the city as hereinafter provided for the allocation
of entire net income, subject to any modification required by paragraphs
(d) and (e) of subdivision three of this section, provided, however,
that for taxable years beginning on or after July first, nineteen
hundred ninety-six, the provisions of paragraph H of this subdivision
shall apply for purposes of the computation under this clause, or
(4) for taxable years ending on or before June thirtieth, nineteen
hundred eighty-nine, one hundred twenty-five dollars, for taxable years
ending after June thirtieth, nineteen hundred eighty-nine and beginning
before two thousand nine, three hundred dollars, and for taxable years
beginning after two thousand eight:
If New York city receipts are: Fixed dollar minimum tax is:
Not more than $100,000 $25
More than $100,000 but not over $250,000 $75
More than $250,000 but not over $500,000 $175
More than $500,000 but not over $1,000,000 $500
More than $1,000,000 but not over $5,000,000 $1,500
A. 1 48
More than $5,000,000 but not over $25,000,000 $3,500
Over $25,000,000 $5,000
For purposes of this clause, New York city receipts are the receipts
computed in accordance with subparagraph two of paragraph (a) of subdi-
vision three of this section for the taxable year. For taxable years
beginning after two thousand eight, if the taxable year is less than
twelve months, the amount prescribed by this clause shall be reduced by
twenty-five percent if the period for which the taxpayer is subject to
tax is more than six months but not more than nine months and by fifty
percent if the period for which the taxpayer is subject to tax is not
more than six months. If the taxable year is less than twelve months,
the amount of New York city receipts for purposes of this clause is
determined by dividing the amount of the receipts for the taxable year
by the number of months in the taxable year and multiplying the result
by twelve, plus;
(b) an amount computed at the rate of three-quarters of a mill for
each dollar of the portion of its subsidiary capital allocated within
the city as hereinafter provided.
In the case of a taxpayer which is not subject to tax for an entire
year, the exemption allowed in clause three of subparagraph (a) of this
paragraph shall be prorated according to the period such taxpayer was
subject to tax. Provided, however, that this paragraph shall not apply
to taxable years beginning after December thirty-first, two thousand
[seventeen] TWENTY. For the taxable years specified in the preceding
sentence, the tax imposed by subdivision one of section 11-603 of this
subchapter shall be, in the case of each taxpayer, determined as speci-
fied in paragraph A of this subdivision, provided, however, that the
provisions of paragraphs G and H of this subdivision shall apply for
purposes of the computation under clause three of subparagraph (a) of
such paragraph A.
§ 6. The opening paragraph of section 11-1701 of the administrative
code of the city of New York, as amended by chapter 338 of the laws of
2014, is amended to read as follows:
A tax is hereby imposed on the city taxable income of every city resi-
dent individual, estate and trust determined in accordance with the
rates set forth in subdivision (a) of this section for taxable years
beginning before two thousand [eighteen] TWENTY-ONE, and in accordance
with the rates set forth in subdivision (b) of this section for taxable
years beginning after two thousand [seventeen] TWENTY. Provided, howev-
er, that if, for any taxable year beginning after two thousand [seven-
teen] TWENTY, the rates set forth in such subdivision (b) are rendered
inapplicable and the rates set forth in such subdivision (a) are
rendered applicable, then the tax for such taxable year shall be at the
rates provided under subparagraph (A) of paragraphs one, two and three
of such subdivision (a).
§ 7. Subdivision (b) of section 11-1701 of the administrative code of
the city of New York, as amended by chapter 338 of the laws of 2014, is
amended to read as follows:
(b) Rate of tax. A tax imposed pursuant to this section shall be
determined as follows:
(1) Resident married individuals filing joint returns and resident
surviving spouses. The tax under this section for each taxable year on
the city taxable income of every city resident married individual who
makes a single return jointly with his or her spouse under subdivision
(b) of section 11-1751 of this title and on the city taxable income of
A. 1 49
every city resident surviving spouse shall be determined in accordance
with the following table:
For taxable years beginning after two thousand [seventeen] TWENTY:
If the city taxable income is: The tax is:
Not over $21,600 1.18% of the city taxable income
Over $21,600 but not $255 plus 1.435% of excess
over $45,000 over $21,600
Over $45,000 but not $591 plus 1.455% of excess
over $90,000 over $45,000
Over $90,000 $1,245 plus 1.48% of excess
over $90,000
(2) Resident heads of households. The tax under this section for each
taxable year on the city taxable income of every city resident head of a
household shall be determined in accordance with the following table:
For taxable years beginning after two thousand [seventeen] TWENTY:
If the city taxable income is: The tax is:
Not over $14,400 1.18% of the city taxable income
Over $14,400 but not $170 plus 1.435% of excess
over $30,000 over $14,400
Over $30,000 but not $394 plus 1.455% of excess
over $60,000 over $30,000
Over $60,000 $830 plus 1.48% of excess
over $60,000
(3) Resident unmarried individuals, resident married individuals
filing separate returns and resident estates and trusts. The tax under
this section for each taxable year on the city taxable income of every
city resident individual who is not a married individual who makes a
single return jointly with his or her spouse under subdivision (b) of
section 11-1751 of this title or a city resident head of a household or
a city resident surviving spouse, and on the city taxable income of
every city resident estate and trust shall be determined in accordance
with the following table:
For taxable years beginning after two thousand [seventeen] TWENTY:
If the city taxable income is: The tax is:
Not over $12,000 1.18% of the city taxable income
Over $12,000 but not $142 plus 1.435% of excess
over $25,000 over $12,000
Over $25,000 but not $328 plus 1.455% of excess
over $50,000 over $25,000
Over $50,000 $692 plus 1.48% of excess
over $50,000
§ 8. Paragraph 1 of subdivision (a) of section 11-1704.1 of the admin-
istrative code of the city of New York, as amended by chapter 338 of the
laws of 2014, is amended to read as follows:
(1) In addition to any other taxes imposed by this chapter, there is
hereby imposed for each taxable year beginning after nineteen hundred
ninety but before two thousand [eighteen] TWENTY-ONE, an additional tax
on the city taxable income of every city resident individual, estate and
trust, to be calculated for each taxable year as follows: (i) for each
taxable year beginning after nineteen hundred ninety but before nineteen
hundred ninety-nine, at the rate of fourteen percent of the sum of the
A. 1 50
taxes for each such taxable year determined pursuant to section 11-1701
and section 11-1704 of this subchapter; and (ii) for each taxable year
beginning after nineteen hundred ninety-eight, at the rate of fourteen
percent of the tax for such taxable year determined pursuant to such
section 11-1701.
§ 9. Subdivision (a) of section 11-2002 of the administrative code of
the city of New York, as amended by chapter 338 of the laws of 2014, is
amended to read as follows:
(a) There are hereby imposed and there shall be paid sales taxes at
the rate of four and one-half percent on receipts from every sale of the
services of beauty, barbering, hair restoring, manicuring, pedicuring,
electrolysis, massage services and similar services, and every sale of
services by weight control salons, health salons, gymnasiums, turkish
and sauna bath and similar establishments and every charge for the use
of such facilities, whether or not any tangible personal property is
transferred in conjunction therewith; but excluding services rendered by
a physician, osteopath, dentist, nurse, physiotherapist, chiropractor,
podiatrist, optometrist, ophthalmic dispenser or a person performing
similar services licensed under title eight of the education law, as
amended, and excluding such services when performed on pets and other
animals, as authorized by subdivision (a) of section twelve hundred
twelve-A of the tax law. Provided, however, that the tax hereby imposed
shall not be imposed after November thirtieth, two thousand [seventeen]
TWENTY.
§ 10. The opening paragraph of subdivision (a) of section 11-2040 of
the administrative code of the city of New York, as amended by chapter
338 of the laws of 2014, is amended to read as follows:
There is hereby imposed within the city and there shall be paid a tax
at the rate of four and one-half percent upon the receipts from every
sale, except for resale, of the following services, provided, however,
that the tax hereby imposed shall not be imposed after November thirti-
eth, two thousand [seventeen] TWENTY, on receipts from sales of the
services specified in paragraph one of this subdivision:
§ 11. Section 4 of chapter 877 of the laws of 1975, relating to the
imposition of certain taxes in the city of New York, as amended by chap-
ter 338 of the laws of 2014, is amended to read as follows:
§ 4. This act shall expire on December 31, [2017] 2020, provided,
however, that it is hereby declared to be the express intention of the
legislature that the provisions of sections two and three of this act,
except with respect to the enforcement and collection of any tax arising
thereunder, shall remain in full force and effect only until the date of
such expiration, at which time the provisions of law amended by this act
shall be continued in full force and effect as they existed prior to the
enactment of this act.
§ 12. Section 6 of chapter 884 of the laws of 1975, relating to the
imposition of certain taxes in the city of New York, as amended by chap-
ter 338 of the laws of 2014, is amended to read as follows:
§ 6. This act shall expire on December 31, [2017] 2020, provided,
however, that it is hereby declared to be the express intention of the
legislature that the provisions of sections two, three and four of this
act, except with respect to the enforcement and collection of any tax
arising thereunder, shall remain in full force and effect only until the
date of such expiration, at which time the provisions of law amended by
this act shall be continued in full force and effect as they existed
prior to the enactment of this act.
A. 1 51
§ 13. Section 2 of chapter 882 of the laws of 1977, relating to the
imposition of certain taxes in the city of New York, as amended by chap-
ter 338 of the laws of 2014, is amended to read as follows:
§ 2. This act shall expire on December 31, [2017] 2020, provided,
however, that it is hereby declared to be the express intention of the
legislature that the provisions of section one of this act, except with
respect to the enforcement and collection of any tax arising thereunder,
shall remain in full force and effect only until the date of such expi-
ration, at which time the provisions of law amended by this act shall be
continued in full force and effect as they existed prior to the enact-
ment of this act.
§ 14. This act shall take effect immediately.
PART G
Section 1. Section 34 of chapter 91 of the laws of 2002 amending the
education law and other laws relating to reorganization of the New York
city school construction authority, board of education and community
boards, as amended by section 1 of part O of chapter 73 of the laws of
2016, is amended to read as follows:
§ 34. This act shall take effect July 1, 2002; provided, that sections
one through twenty, twenty-four, and twenty-six through thirty of this
act shall expire and be deemed repealed June 30, [2017] 2019 provided,
further, that notwithstanding any provision of article 5 of the general
construction law, on June 30, [2017] 2019 the provisions of subdivisions
3, 5, and 8, paragraph b of subdivision 13, subdivision 14, paragraphs
b, d, and e of subdivision 15, and subdivisions 17 and 21 of section
2554 of the education law as repealed by section three of this act,
subdivision 1 of section 2590-b of the education law as repealed by
section six of this act, paragraph (a) of subdivision 2 of section
2590-b of the education law as repealed by section seven of this act,
section 2590-c of the education law as repealed by section eight of this
act, paragraph c of subdivision 2 of section 2590-d of the education law
as repealed by section twenty-six of this act, subdivision 1 of section
2590-e of the education law as repealed by section twenty-seven of this
act, subdivision 28 of section 2590-h of the education law as repealed
by section twenty-eight of this act, subdivision 30 of section 2590-h of
the education law as repealed by section twenty-nine of this act, subdi-
vision 30-a of section 2590-h of the education law as repealed by
section thirty of this act shall be revived and be read as such
provisions existed in law on the date immediately preceding the effec-
tive date of this act; provided, however, that sections seven and eight
of this act shall take effect on November 30, 2003; provided further
that the amendments to subdivision 25 of section 2554 of the education
law made by section two of this act shall be subject to the expiration
and reversion of such subdivision pursuant to section 12 of chapter 147
of the laws of 2001, as amended, when upon such date the provisions of
section four of this act shall take effect.
§ 2. Subdivision 12 of section 17 of chapter 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 super-
intendents, as amended by section 2 of part O of chapter 73 of the laws
of 2016, is amended to read as follows:
12. any provision in sections one, two, three, four, five, six, seven,
eight, nine, ten and eleven of this act not otherwise set to expire
pursuant to section 34 of chapter 91 of the laws of 2002, as amended, or
A. 1 52
section 17 of chapter 123 of the laws of 2003, as amended, shall expire
and be deemed repealed June 30, [2017] 2019.
§ 3. This act shall take effect immediately.
PART H
Section 1. The general municipal law is amended by adding a new
section 209-ff to read as follows:
§ 209-FF. PROVISIONS RELATING TO CERTAIN ACCIDENTAL DISABILITY BENE-
FITS. 1. NOTWITHSTANDING THE PROVISIONS OF SUBDIVISIONS A AND B OF
SECTION FIVE HUNDRED SEVEN OF THE RETIREMENT AND SOCIAL SECURITY LAW, A
POLICE/FIRE MEMBER IN ACTIVE SERVICE, A NEW YORK CITY UNIFORMED
CORRECTION/SANITATION REVISED PLAN MEMBER IN ACTIVE SERVICE OR AN INVES-
TIGATOR REVISED PLAN MEMBER IN ACTIVE SERVICE SHALL BE ELIGIBLE FOR THE
ACCIDENTAL DISABILITY BENEFIT PROVIDED IN SUCH SECTION FIVE HUNDRED
SEVEN, REGARDLESS OF WHETHER HE OR SHE IS ELIGIBLE FOR A NORMAL SERVICE
RETIREMENT BENEFIT. FOR THE PURPOSES OF THIS SECTION, THE TERMS
"POLICE/FIRE MEMBER" AND "ACTIVE SERVICE" SHALL HAVE THE SAME MEANINGS
AS DEFINED IN SECTION FIVE HUNDRED ONE OF THE RETIREMENT AND SOCIAL
SECURITY LAW.
2. NOTWITHSTANDING THE PROVISION OF ANY GENERAL, SPECIAL OR LOCAL LAW,
CHARTER OR ADMINISTRATIVE CODE TO THE CONTRARY, SUBDIVISION D OF SECTION
FIVE HUNDRED SEVEN OF THE RETIREMENT AND SOCIAL SECURITY LAW SHALL NOT
APPLY TO RETIRED POLICE/FIRE MEMBERS, RETIRED NEW YORK CITY UNIFORMED
CORRECTION/SANITATION REVISED PLAN MEMBERS AND RETIRED INVESTIGATOR
REVISED PLAN MEMBERS WHO RECEIVE ACCIDENTAL DISABILITY RETIREMENT ALLOW-
ANCES. SUCH RETIREES SHALL BE SUBJECT TO POST RETIREMENT MEDICAL EXAM-
INATIONS, AND WHERE APPLICABLE, MODIFICATION OF RETIREMENT ALLOWANCE,
FOLLOWING SUCH EXAMINATIONS, IN THE SAME MANNER AND UNDER THE SAME
CONDITIONS PRESCRIBED BY LAW IMMEDIATELY PRIOR TO THE FIRST OF APRIL,
TWO THOUSAND TWELVE FOR RETIRED NEW YORK CITY UNIFORMED
CORRECTION/SANITATION REVISED PLAN MEMBERS, AND PRIOR TO THE FIRST OF
JULY, TWO THOUSAND NINE FOR RETIRED POLICE/FIRE MEMBERS AND RETIRED
INVESTIGATOR REVISED PLAN MEMBERS.
§ 2. Section 81 of chapter 18 of the laws of 2012 shall not apply to
this act.
§ 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 4.6 0
* Total $133.4 $8.9
2019
* POLICE $95.8 9.9
* FIRE 61.6 0
* Sanitation 9.0 0
* Correction 6.2 0
* Total $172.6 $9.9
2020
* POLICE $116.2 11.0
* FIRE 77.1 0
* Sanitation 11.5 0
* Correction 9.7 0
* Total $212.9 $11.0
2021
* POLICE $136.9 11.7
* FIRE 93.1 0
* Sanitation 13.9 0
* Correction 9.7 0
* Total $253.6 $11.7
2022
* POLICE $158.8 12.5
* FIRE 111.4 0
* Sanitation 17.1 0
* Correction 11.5 0
* 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.
PART I
Section 1. Subparagraph (i) of paragraph 1 of subdivision b of section
1612 of the tax law, as amended by chapter 174 of the laws of 2013, is
amended to read as follows:
(i) less ten percent of the total revenue wagered after payout for
prizes to be retained by the division for operation, administration, and
procurement purposes, PROVIDED, HOWEVER, A VENDOR TRACK LOCATED WITHIN
ONEIDA COUNTY, WITHIN FIFTEEN MILES OF A NATIVE AMERICAN CLASS III
GAMING FACILITY, THAT HAS MAINTAINED AT LEAST NINETY PERCENT OF FULL-
TIME EQUIVALENT EMPLOYEES AS THEY EMPLOYED IN THE YEAR TWO THOUSAND
SIXTEEN, MAY WITHHOLD UP TO SEVENTY-FIVE PERCENT OF SUCH FUNDS FOR OPER-
ATIONAL EXPENSES UPON A DETERMINATION BY THE GAMING COMMISSION THAT SUCH
FUNDS ARE NECESSARY TO SUSTAIN OPERATION OF SUCH VENDOR TRACK;
A. 1 57
§ 2. Subparagraph (ii) of paragraph 1 of subdivision b of section 1612
of the tax law is amended by adding a new clause (J) to read as follows:
(J) NOTWITHSTANDING CLAUSE (H) OF THIS SUBPARAGRAPH, THE GAMING
COMMISSION SHALL BE ABLE TO AUTHORIZE A VENDOR TRACK LOCATED WITHIN
ONEIDA COUNTY, WITHIN FIFTEEN MILES OF A NATIVE AMERICAN CLASS III
GAMING FACILITY, AND WHO HAS MAINTAINED AT LEAST NINETY PERCENT OF FULL-
TIME EQUIVALENT EMPLOYEES AS THEY EMPLOYED IN THE YEAR TWO THOUSAND
SIXTEEN, TO USE A PORTION OF THEIR VENDOR'S CAPITAL AWARD OF UP TO FOUR
PERCENT OF THE TOTAL REVENUE WAGERED AT THE VENDOR TRACK AFTER PAYOUT
FOR PRIZES PURSUANT TO THIS CHAPTER EACH YEAR, FOR OPERATIONS.
§ 3. This act shall take effect immediately and shall expire and be
deemed repealed two years after such date.
PART J
Section 1. Section 1 of a chapter of the laws of 2017, relating to
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, is amended to
read as follows:
Section 1. This act enacts into law major components of legislation
relating to creating the Lake Ontario - St. Lawrence Seaway flood RELIEF
AND recovery [and International Joint Commission Plan 2014 mitigation]
grant program and establishing real property tax refunds and credits for
participation in the Lake Ontario and connected waterways assessment
relief act. Each component is wholly contained within a Part identified
as Parts A through C. The effective date for each particular provision
contained within such Part is set forth in the last section of such
Part. Any provision in any section contained within a Part, including
the effective date of the Part, which makes a reference to a section "of
this act", when used in connection with that particular component, shall
be deemed to mean and refer to the corresponding section of the Part in
which it is found. Section three of this act sets forth the general
effective date of this act.
§ 2. Part A of a chapter of the laws of 2017, relating to creating the
Lake Ontario-St. Lawrence Seaway flood recovery and International Joint
Commission Plan 2014 mitigation grant program, as proposed in legisla-
tive bill numbers S.6783 and A.8013-A, is amended to read as follows:
PART A
Section 1. There is hereby created the Lake Ontario-St. Lawrence
Seaway flood RELIEF AND recovery [and International Joint Commission
Plan 2014 mitigation] grant program.
1. When used in this act, the term "covered waterway" shall mean Lake
Ontario, the St. Lawrence river, Seneca lake, the Seneca river, the
Oswego river, the Oneida river, Oneida lake and Cross lake.
2. (a) Small businesses, farms, owners of multiple dwellings, homeown-
ers associations, and not-for-profit organizations that sustained direct
physical flood-related damage as a result of flooding caused by the
raised level of any covered waterway, that occurred between January 1,
2017 and [June 30] AUGUST 31, 2017, shall be eligible to apply for a
grant under this subdivision.
(b) Such grant shall be in an amount of no more than [$30,000] $20,000
for owners of multiple dwellings and no more than [$100,000] $50,000 for
small businesses, farms, homeowners associations and not-for-profit
A. 1 58
corporations, and shall be used for [storm-related] FLOOD-RELATED
repairs and restoration to structures, equipment, and for other [storm-
related] FLOOD-RELATED costs OR LOSSES, all of which were not covered by
any other federal, state or local recovery program or any third-party
payors.
(c) The [empire state] NEW YORK STATE URBAN development corporation
shall administer this grant program, which shall not exceed in the
aggregate [$25,000,000] $15,000,000. Such corporation [is] AND OTHER
RELEVANT STATE AGENCIES AND STATE AUTHORITIES ARE hereby empowered to
establish grant guidelines and additional eligibility criteria[, based
on available flood damage data provided by applicable state and/or
federal agencies,] as [it deems] DEEMED necessary to effectuate the
administration of this program. ANY GRANT GUIDELINES AND ELIGIBILITY
CRITERIA ESTABLISHED BY THE CORPORATION PURSUANT TO THIS SUBDIVISION
SHALL BE EQUIVALENT TO, AND SHALL NOT BE MORE RESTRICTIVE THAN, THOSE
ESTABLISHED BY THE NEW YORK STATE URBAN DEVELOPMENT CORPORATION, DOING
BUSINESS AS THE EMPIRE STATE DEVELOPMENT CORPORATION, IN THE GRANT
PROGRAMS IT ADMINISTERED PURSUANT TO PART H OF CHAPTER 56 OF THE LAWS OF
2011. In providing assistance pursuant to this subdivision, the [empire
state] NEW YORK STATE URBAN development corporation shall give prefer-
ence to applicants that demonstrate the greatest need, based on avail-
able flood damage data provided by applicable state and/or federal agen-
cies.
3. (a) [Owners] NOTWITHSTANDING THE PROVISIONS OF ARTICLE 19 OF THE
PRIVATE HOUSING FINANCE LAW, OWNERS of residences that sustained direct
physical flood-related damage as a result of flooding caused by the
raised level of any covered waterway, that occurred between January 1,
2017 and [June 30] AUGUST 31, 2017, shall be eligible to apply for a
grant under this subdivision; HOWEVER, THE OWNER OF A NON-PRIMARY RESI-
DENCE SHALL ONLY BE ELIGIBLE WITH RESPECT TO SUCH NON-PRIMARY RESIDENCE
IF SUCH OWNER HAD A QUALIFIED GROSS INCOME NO GREATER THAN $275,000 FOR
THE 2016 TAXABLE YEAR.
(b) Such grant shall be in an amount of no more than [$60,000] $50,000
and shall be used for [storm-related] FLOOD-RELATED repairs and restora-
tion to structures, equipment, and for other [storm-related] FLOOD-RE-
LATED costs, all of which were not covered by any other federal, state
or local recovery program or any third-party payors.
(c) The [empire state development] AFFORDABLE HOUSING corporation
shall administer this grant program, which shall not exceed in the
aggregate $15,000,000. Such corporation [is] AND OTHER RELEVANT STATE
AGENCY OR STATE AUTHORITIES ARE hereby empowered to establish grant
guidelines and additional eligibility criteria[, based on available
flood damage data provided by applicable state and/or federal agencies,]
as [it deems] DEEMED necessary to effectuate the administration of this
program. ANY GRANT GUIDELINES AND ELIGIBILITY CRITERIA ESTABLISHED BY
THE CORPORATION PURSUANT TO THIS SUBDIVISION SHALL BE EQUIVALENT TO, AND
SHALL NOT BE MORE RESTRICTIVE THAN, THOSE ESTABLISHED BY THE NEW YORK
STATE URBAN DEVELOPMENT CORPORATION, DOING BUSINESS AS THE EMPIRE STATE
DEVELOPMENT CORPORATION, IN THE GRANT PROGRAMS IT ADMINISTERED PURSUANT
TO PART H OF CHAPTER 56 OF THE LAWS OF 2011. In providing assistance
pursuant to this subdivision, the [empire state development] AFFORDABLE
HOUSING corporation shall give preference to applicants that demonstrate
the greatest need, based on available flood damage data provided by
applicable state and/or federal agencies.
4. (a) Counties, cities, towns, villages and special districts that
sustained direct physical flood-related damage as a result of flooding
A. 1 59
caused by the raised level of any covered waterway, that occurred
between January 1, 2017 and [June 30] AUGUST 31, 2017, [are] SHALL BE
eligible to apply for a grant under this subdivision.
(b) [Such grant shall be in an amount of no more than $1,000,000 and
shall be used for storm-related repairs and restoration to municipal
infrastructure and systems, including, but not limited to, roads, bridg-
es and other transportation systems, drinking water systems, sanitary
and/or storm sewer systems, levee and/or flood protection systems, as
well as for municipal equipment, and for other storm-related costs, all
of which were not covered by any other federal, state or local recovery
program or any third-party payors.
(c) The empire state development corporation shall administer this
grant program, which shall not exceed in the aggregate $25,000,000. Such
corporation is hereby empowered to establish grant guidelines and addi-
tional eligibility criteria, based on available flood damage data
provided by applicable state and/or federal agencies, as it deems neces-
sary to effectuate the administration of this program. In providing
assistance pursuant to this subdivision, the empire state development
corporation shall give preference to applicants that demonstrate the
greatest need, based on available flood damage data provided by applica-
ble state and/or federal agencies.
5. (a) The empire state development corporation, in consultation with
the department of environmental conservation and the environmental
facilities corporation, shall administer a grant program for counties
for flood mitigation or flood control projects in lakes, rivers, creeks,
streams, and brooks. Only counties that sustained direct physical flood-
related damage as a result of the flooding caused by the raised level of
any covered waterway, between January 1, 2017 and June 30, 2017, shall
be eligible to apply for a grant under this subdivision.
(b) This grant program shall not exceed in the aggregate $15,000,000.
Individual grants shall be not less than $300,000 and not more than
$500,000, provided however, counties may jointly apply for such grants,
and the amount for such joint grants may equal the sum of the amounts
that would have been separately available to the individual counties
making such joint application.
(c) The empire state development corporation, in consultation with the
department of environmental conservation and the environmental facili-
ties corporation, is hereby empowered to establish grant guidelines and
additional eligibility criteria, based on available flood damage data
provided by applicable state and/or federal agencies, as it deems neces-
sary to effectuate the administration of this program. In providing
assistance pursuant to this subdivision, the empire state development
corporation shall give preference to applicants that demonstrate the
greatest need, based on available flood damage data provided by applica-
ble state and/or federal agencies including the International Joint
Commission. Priority also may be given to remediation which if not
undertaken may result in additional flooding.
6. (a) Municipalities and special districts in the county of Chautau-
qua, Cattaraugus and Allegany that sustained direct physical flood
related damage as a result of a severe storm and flooding which occurred
on July 14 and 15, 2015 are eligible to apply for a grant under this
subdivision.
(b) Municipalities and special districts in the county of Monroe that
sustained direct physical storm related damage as a result of a severe
storm which occurred on March 8 and 9, 2017 are also eligible to apply
for a grant under this subdivision.
A. 1 60
(c) Grants under paragraph (a) of this subdivision, shall be in an
amount of not more than $1,000,000. Grants under paragraph (b) of this
subdivision, shall be in an amount of not more than $500,000.
(d) Grants under paragraph (a) of this subdivision, shall be used by
grant recipients to repair damage to public infrastructure, including
publicly owned roads, bridges, drainage and flood mitigation systems,
and any ancillary infrastructure necessary for the safe operation of the
components thereof. Grants under paragraph (b) of this subdivision,
shall be used by grant recipients for excess personnel costs and related
contractual services necessary to making infrastructure safe for public
use in time of the emergency.
(e) All such grants under this subdivision must be for costs or
repairs which were not covered by any other federal, state or local
recovery program or any third-party payers. In no event shall a grant
under this subdivision be used for infrastructure repairs that are
required due to normal wear and tear.
(f) The empire state development corporation shall administer this
grant program, which shall not exceed in the aggregate $10,000,000. Such
corporation is hereby empowered to establish grant guidelines and addi-
tional eligibility criteria, based on available flood damage data
provided by applicable state and/or federal agencies, as it deems neces-
sary to effectuate the administration of this program. In providing
assistance pursuant to this subdivision, the empire state development
corporation shall give preference to applicants that demonstrate the
greatest need, based on available flood damage data provided by applica-
ble state and/or federal agencies.
§ 2. Interagency response team. (a) The governor shall convene an
interagency response team to assist in the development and implementa-
tion of the Lake Ontario-St. Lawrence Seaway flood recovery and Interna-
tional Joint Commission Plan 2014 mitigation grant program and to
provide for a coordinated state response to the flooding caused by the
raised level of any covered waterway, between January 1, 2017 and June
30, 2017, referred to in this section as the "flooding".
(b) The interagency response team shall consist of representatives
from the empire state development corporation; division of homeland
security and emergency services; division of housing and community
renewal; department of environmental conservation; office of parks,
recreation and historic preservation; department of health; division of
state police; department of transportation; office of general services;
department of state; division of military and naval affairs; department
of corrections and community supervision; department of labor; state
university of New York; New York state thruway authority; department of
taxation and finance; public service commission; and any other agencies
deemed appropriate by the governor. The interagency response team shall
also include representatives from municipalities affected by the flood-
ing, not-for-profit organizations engaged in disaster response and
relief, and other local stakeholders affected by the flooding.
(c) The role of the interagency response team includes, but is not
limited to: developing a comprehensive multi-agency plan to respond to
the flooding; assisting in the allocation and distribution of state and
federal resources within the affected counties; developing criteria for
the distribution of state or federal grant funds, including the Lake
Ontario-St. Lawrence Seaway flood recovery and International Joint
Commission Plan 2014 mitigation grant program; ensuring the availability
and continued potability of drinking water supplies; developing a plan
to assist small businesses, farms, owners of multiple dwellings, owners
A. 1 61
of residences, and not-for-profit organizations with obtaining insurance
coverage relating to flooding damage; and developing a multi-agency plan
to respond to future water level increases or other issues related to
the International Joint Commission Plan 2014.
§ 3. All or portions of the funds appropriated to the empire state
development corporation may hereby be made available to support the
grants pursuant for the purposes of this act.
§ 4.] GRANTS SHALL BE USED FOR FLOOD-RELATED REPAIRS AND RESTORATION
TO MUNICIPAL INFRASTRUCTURE AND SYSTEMS, INCLUDING, BUT NOT LIMITED TO,
ROADS, BRIDGES AND OTHER TRANSPORTATION SYSTEMS, DRINKING WATER SYSTEMS,
SANITARY AND/OR STORM SEWER SYSTEMS, LEVEE AND/OR FLOOD PROTECTION
SYSTEMS, AS WELL AS FOR MUNICIPAL EQUIPMENT, AND FOR OTHER FLOOD-RELATED
COSTS AND MAY ALSO BE USED FOR FLOOD MITIGATION, CONSTRUCTION OF RESILI-
ENCY MEASURES, OR FLOOD CONTROL PROJECTS IN LAKES, RIVERS, CREEKS,
STREAMS, AND BROOKS, AND FOR OTHER FLOOD-RELATED COSTS, ALL OF WHICH
WERE NOT COVERED BY ANY OTHER FEDERAL, STATE OR LOCAL RECOVERY PROGRAM
OR ANY THIRD-PARTY PAYORS.
INDIVIDUAL GRANTS FOR FLOOD-RELATED REPAIRS AND RESTORATION SHALL BE
IN AN AMOUNT NOT MORE THAN $1,000,000 AND FOR FLOOD MITIGATION, AN
AMOUNT NOT MORE THAN $500,000; PROVIDED, HOWEVER IN BOTH INSTANCES,
MUNICIPALITIES OR SPECIAL DISTRICTS MAY JOINTLY APPLY FOR SUCH GRANTS,
AND THE AMOUNT FOR SUCH JOINT GRANTS MAY EQUAL THE SUM OF THE AMOUNTS
THAT WOULD HAVE BEEN SEPARATELY AVAILABLE TO THE INDIVIDUAL MUNICI-
PALITIES OR SPECIAL DISTRICTS MAKING SUCH JOINT APPLICATION.
(C) THE HOUSING TRUST FUND CORPORATION SHALL ADMINISTER THIS GRANT
PROGRAM, WHICH SHALL NOT EXCEED IN THE AGGREGATE $15,000,000. SUCH
CORPORATION, AND OTHER RELEVANT STATE AGENCIES OR STATE AUTHORITIES, IS
HEREBY EMPOWERED TO ESTABLISH GRANT GUIDELINES AND ADDITIONAL ELIGIBIL-
ITY CRITERIA, BASED ON AVAILABLE FLOOD DAMAGE DATA PROVIDED BY APPLICA-
BLE STATE AND/OR FEDERAL AGENCIES, AS IT DEEMS NECESSARY TO EFFECTUATE
THE ADMINISTRATION OF THIS PROGRAM. ANY GRANT GUIDELINES AND ELIGIBIL-
ITY CRITERIA ESTABLISHED BY THE CORPORATION PURSUANT TO THIS SUBDIVISION
SHALL BE EQUIVALENT TO, AND SHALL NOT BE MORE RESTRICTIVE THAN, THOSE
ESTABLISHED BY THE NEW YORK STATE URBAN DEVELOPMENT CORPORATION, DOING
BUSINESS AS THE EMPIRE STATE DEVELOPMENT CORPORATION, IN THE GRANT
PROGRAMS IT ADMINISTERED PURSUANT TO PART H OF CHAPTER 56 OF THE LAWS OF
2011. IN PROVIDING ASSISTANCE PURSUANT TO THIS SUBDIVISION, THE CORPO-
RATION SHALL GIVE PREFERENCE TO APPLICANTS THAT DEMONSTRATE THE GREATEST
NEED, BASED ON AVAILABLE FLOOD DAMAGE DATA PROVIDED BY APPLICABLE STATE
AND/OR FEDERAL AGENCIES.
5. THE GRANT ADMINISTERING AGENCY AND AUTHORITY, AND EXECUTIVES OR
STAFF THEREOF, AS NEEDED TO CARRY OUT THE DUTIES ASSOCIATED WITH THE
GRANTS SPECIFIED IN SUBDIVISIONS TWO, THREE AND FOUR OF THIS SECTION
SHALL COORDINATE WITH ANY AGENCY DESIGNATED AS A MEMBER OF THE DISASTER
PREPAREDNESS COMMISSION DEFINED IN ARTICLE 2-B OF THE EXECUTIVE LAW; OR
ANY DEPARTMENT, DIVISION, BOARD, BUREAU, COMMISSION, PUBLIC AUTHORITY OR
OTHER AGENCY OF THE STATE OR ANY POLITICAL SUBDIVISION THEREOF.
6. EXCEPT AS OTHERWISE SPECIFICALLY PROVIDED HEREIN, NONE OF THE FORE-
GOING PROVISIONS SHALL BE DEEMED A WAIVER OF ANY FEDERAL, STATE OR LOCAL
LAW, RULES, ORDINANCES, OR REGULATIONS WITH RESPECT TO ELIGIBLE REPAIRS,
RESTORATION OR OTHER WORK FOR WHICH GRANT FUNDING IS PROVIDED.
§ 2. This act shall take effect immediately.
§ 3. Paragraph 42 of subsection (c) of section 612 of the tax law, as
added by section 1 of Part C of a chapter of the laws of 2017, relating
to creating the Lake Ontario-St. Lawrence Seaway flood recovery and
International Joint Commission Plan 2014 mitigation grant program, as
A. 1 62
proposed in legislative bill numbers S.6783 and A.8013-A, is amended to
read as follows:
(42) Distributions from an eligible retirement plan, as such term is
defined in subparagraph (B) of paragraph (8) of subsection (c) of
section four hundred two of the Internal Revenue Code, made on or after
April first, two thousand seventeen and before April second, two thou-
sand twenty-two. In order FOR SUCH DISTRIBUTIONS to be ELIGIBLE TO BE
subtracted from federal adjusted gross income UNDER THIS PARAGRAPH, THE
FOLLOWING CONDITIONS MUST BE SATISFIED: (A) the taxpayer's primary resi-
dence WAS LOCATED IN THE AREA AFFECTED BY THE DISASTER DECLARED PURSUANT
TO EXECUTIVE ORDER ONE HUNDRED SIXTY-FIVE OF TWO THOUSAND SEVENTEEN,
DECLARING A STATE OF EMERGENCY, DATED MAY THIRD, TWO THOUSAND SEVENTEEN;
(B) SUCH PRIMARY RESIDENCE must have incurred [severe] damage due to
coastal flooding, widespread erosion and water damage [and such primary
residence was located in the affected disaster area pursuant to execu-
tive order one hundred sixty-five of two thousand seventeen, declaring a
state of emergency, dated May third, two thousand seventeen] CAUSED BY
SUCH DISASTER; (C) SUCH DAMAGE MUST QUALIFY FOR THE CASUALTY DEDUCTION
UNDER SECTION ONE HUNDRED SIXTY-FIVE OF THE INTERNAL REVENUE CODE
(DETERMINED WITHOUT REGARD TO WHETHER THE LOSS EXCEEDS TEN PERCENT OF
ADJUSTED GROSS INCOME); AND (D) THE TAXPAYER DURING THE TAXABLE YEAR
MUST USE THE ENTIRE AMOUNT OF THE DISTRIBUTIONS TO PAY FOR REPAIRS NEED-
ED AS A RESULT OF SUCH DAMAGE. PROVIDED, HOWEVER, THAT THE AMOUNT OF THE
DISTRIBUTIONS THAT OTHERWISE MAY BE SUBTRACTED UNDER THIS PARAGRAPH MUST
BE REDUCED BY ANY DEDUCTION CLAIMED BY THE TAXPAYER FOR SUCH DAMAGE
PURSUANT TO SECTION ONE HUNDRED SIXTY-FIVE OF THE INTERNAL REVENUE CODE.
PROVIDED, FURTHER, THAT THE TAXPAYER SHALL NOT CLAIM A SUBTRACTION
MODIFICATION UNDER PARAGRAPH THREE-A OF THIS SUBSECTION FOR SUCH
DISTRIBUTION.
§ 4. This act shall take effect on the same date and in the same
manner as a chapter of the laws of 2017, relating to creating the Lake
Ontario-St. Lawrence Seaway flood recovery and International Joint
Commission Plan 2014 mitigation grant program, as proposed in legisla-
tive bill numbers S.6783 and A.8013-A, takes effect; provided that:
1. Section two of this act shall take effect on the same date and in
the same manner as part A of a chapter of the laws of 2017, relating to
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, takes effect;
2. Section three of this act shall take effect on the same date and in
the same manner as part C of a chapter of the laws of 2017, relating to
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, takes effect.
PART K
Section 1. Section 1 of chapter 54 of the laws of 2017, enacting the
capital projects budget, is amended by repealing the items herein below
set forth in brackets and by adding to such section the other items
underscored in this section.
MISCELLANEOUS -- ALL STATE DEPARTMENTS AND AGENCIES
STATE AND MUNICIPAL FACILITIES PROGRAM
A. 1 63
CAPITAL PROJECTS 2017-18
APPROPRIATIONS REAPPROPRIATIONS
Capital Projects Funds - Other ..... [385,000,000] 1,253,250,000
.................................. 398,500,000
---------------- ----------------
All Funds ........................ [385,000,000] 1,253,250,000
.................................. 398,500,000
================ ================
STATE AND MUNICIPAL FACILITIES PROGRAM (CCP)
............................................ [385,000,000] 398,500,000
--------------
Capital Projects Funds - Other
Capital Projects Fund
State and Municipal Facilities Purpose
For payment of the capital costs of
construction, improvement, rehabilitation
or reconstruction of facilities owned by
eligible entities; the acquisition of
capital facilities and assets by eligible
entities, including fixed capital assets;
the acquisition by eligible entities of
equipment and other capital assets,
including vehicles, in support of health,
safety, technology, or innovation; the
acquisition by an eligible entity of capi-
tal assets with a useful life of not less
than ten years purchased for the sole
purpose of preserving and protecting
infrastructure that is owned, controlled
or appurtenant to an eligible entity,
including but not limited to heavy duty
road maintenance and construction vehi-
cles, pavers, snow plows, street sweepers
and heavy duty fire, emergency response
and law enforcement vehicles; economic
development projects sponsored by the
state or municipal corporations, as
defined in section 2 of the general munic-
ipal law, that will create or retain jobs
in New York state as certified by the
commissioner of the department of economic
development; or environmental projects
sponsored by the state or municipal corpo-
rations as defined in section 2 of the
general municipal law. Eligible entities
shall consist of the state; municipal
corporations as defined in section 2 of
the general municipal law; water and sewer
districts; the Metropolitan Transportation
Authority; a college or university estab-
A. 1 64
lished pursuant to section 352 of the
education law, section 6203 of the educa-
tion law or section 6302 of the education
law; an independent not-for-profit insti-
tution of higher education as defined in
subdivision 2 of section 6401 of the
education law; public school districts;
public housing authorities; public
libraries and library systems chartered by
the regents of the state of New York or
established by an act of the legislature;
public park conservancies or not for
profit corporations organized for the
purpose of investing in parks owned by the
state or municipal corporations, as
defined in section 2 of the general munic-
ipal law; not for profit fire districts,
fire commissions, fire companies, fire
departments, volunteer rescue and ambu-
lance squads; and special act school
districts, schools for the blind and deaf
and other students with disabilities
subject to article 85 of the education
law, and private schools for students with
disabilities authorized pursuant to chap-
ter 853 of the laws of 1976.
Costs may include, but shall not be limited
to engineering services, construction,
project management, right-of-way acquisi-
tion, and work appurtenant and ancillary
thereto. No funds from this appropriation
may be used as a required match or be
considered a local share to other state
programs or to leverage state aid or
grants including but not limited to the
apportionment of aid under the education
law. Notwithstanding any provision of law
to the contrary, funds appropriated herein
may, subject to the approval of the direc-
tor of the budget, be (i) interchanged,
(ii) transferred from this appropriation
to any other appropriation of any state
department, agency or public benefit
corporation, or (iii) suballocated to any
other state department, agency or public
benefit corporation, to achieve this
purpose.
NOTWITHSTANDING THE FOREGOING, ANY LIMITA-
TIONS CONTAINED THEREIN OR ANY OTHER
INCONSISTENT PROVISION OF LAW, FUNDS FROM
THIS APPROPRIATION SHALL ALSO BE AVAIL-
ABLE, INCLUDING FOR PAYMENT OF LIABILITIES
INCURRED OR PAYMENTS MADE PRIOR TO APRIL
1, 2017, (I) FOR ANY PURPOSE, INDIVIDUAL,
OR ENTITY AUTHORIZED UNDER THE LAKE ONTAR-
IO-ST. LAWRENCE SEAWAY FLOOD RELIEF AND
A. 1 65
RECOVERY GRANT PROGRAM ESTABLISHED PURSU-
ANT TO A CHAPTER OF THE LAWS OF 2017,
SUBJECT TO THE APPROVAL OF THE DIRECTOR OF
THE BUDGET, AND (II) FOR PAYMENT OF THE
COSTS OF OTHER STORM RECOVERY AND MITI-
GATION PROJECTS, NOT TO EXCEED 10,000,000
DOLLARS IN THE AGGREGATE TO MUNICIPALITIES
AND SPECIAL DISTRICTS IN (A) THE COUNTIES
OF CHAUTAUQUA, CATTARAUGUS AND ALLEGANY
FOR DAMAGES SUSTAINED AS A RESULT OF A
SEVERE STORM AND FLOODING WHICH OCCURRED
JULY 14 AND 15, 2015, IN AN AMOUNT NOT
LESS THAN 6,800,000 DOLLARS OR (B) THE
COUNTY OF MONROE FOR DAMAGES RESULTING
FROM A SEVERE STORM WHICH OCCURRED MARCH 8
AND 9, 2017, IN AN AMOUNT NOT TO EXCEED
2,000,000 DOLLARS SUBJECT TO THE APPROVAL
OF THE DIRECTOR OF THE BUDGET (SM0117SM) .
............................ [385,000,000] 398,500,000
--------------
§ 2. This act shall take effect immediately and shall be deemed to
have been in full force and effect on and after April 1, 2017.
PART L
Section 1. Article 9 of the environmental conservation law is amended
by adding a new title 21 to read as follows:
TITLE 21
FOREST PRESERVE HEALTH AND SAFETY LAND ACCOUNT AND PUBLIC UTILITY
IMPROVEMENTS
SECTION 9-2101. HEALTH AND SAFETY LAND ACCOUNT CREATION AND USE.
9-2103. HIGHWAY RIGHT OF WAY PUBLIC UTILITY IMPROVEMENTS.
9-2105. DEPARTMENT REPORTING.
§ 9-2101. HEALTH AND SAFETY LAND ACCOUNT CREATION AND USE.
1. DEFINITIONS. FOR PURPOSES OF THIS SECTION:
A. "ELIGIBLE PROJECT" MEANS A PUBLIC HEALTH OR SAFETY-RELATED PROJECT
NECESSARY WHERE NO VIABLE ALTERNATIVE EXISTS, LIMITED TO THE FOLLOWING:
(I) ADDRESS BRIDGE HAZARDS TO IMPROVE PUBLIC SAFETY ON COUNTY HIGHWAYS
AND TOWN HIGHWAYS;
(II) ELIMINATION OF THE HAZARDS OF DANGEROUS CURVES AND GRADES ON
COUNTY AND TOWN HIGHWAYS TO IMPROVE PUBLIC SAFETY;
(III) RELOCATION, MAINTENANCE, AND RECONSTRUCTION OF COUNTY HIGHWAYS
AND TOWN HIGHWAYS, INCLUDING ASSOCIATED CULVERTS, FOR THE PURPOSE OF
ADDRESSING PUBLIC SAFETY PROVIDED THAT NO RELOCATION OF ANY SINGLE RELO-
CATED PORTION SHALL EXCEED ONE MILE IN LENGTH;
(IV) WATER WELLS AND NECESSARY APPURTENANCES WHEN SUCH WELLS ARE
NECESSARY TO MEET DRINKING WATER QUALITY STANDARDS AND ARE LOCATED WITH-
IN FIVE HUNDRED THIRTY FEET OF STATE HIGHWAYS, COUNTY HIGHWAYS AND TOWN
HIGHWAYS; AND
(V) STABILIZATION DEVICES FOR AN EXISTING UTILITY POLE ADJACENT TO, OR
NO MORE THAN THE MINIMUM DISTANCE FROM THE WIDTH OF HIGHWAY NECESSARY TO
COMPLY WITH STANDARD SAFETY PRACTICES.
ELIGIBLE PROJECTS SHALL NOT INCLUDE THE USE OF CHEMICALS/HERBICIDES
FOR CLEARING STATE LAND; THE REMOVAL OF TREES AND VEGETATION SHALL BE
MINIMIZED AND THE AREA SHALL PROMPTLY BE RESTORED TO PRE-PROJECT CONDI-
TIONS TO THE MAXIMUM EXTENT PRACTICABLE.
A. 1 66
B. "COUNTY HIGHWAY" SHALL HAVE THE SAME MEANING AS DEFINED IN SUBDIVI-
SION FOUR OF SECTION THREE OF THE HIGHWAY LAW.
C. "FOREST PRESERVE EXPANSION FUND" SHALL MEAN THE FUND ESTABLISHED
PURSUANT TO SECTION NINETY-SEVEN-E OF THE STATE FINANCE LAW.
D. "PROJECT SPONSOR" MEANS A TOWN, VILLAGE, OR COUNTY LOCATED IN THE
COUNTIES OF CLINTON, DELAWARE, ESSEX, FRANKLIN, FULTON, GREENE, HAMIL-
TON, HERKIMER, LEWIS, ONEIDA, SARATOGA, SAINT LAWRENCE, SULLIVAN,
ULSTER, WARREN AND WASHINGTON.
E. "NO VIABLE ALTERNATIVE" MEANS THAT NO OTHER OPTION EXISTS FOR THE
ELIGIBLE PROJECT TO ADDRESS ONGOING PUBLIC HEALTH OR SAFETY CONCERNS
OTHER THAN THROUGH THE USE OF STATE LANDS.
F. "STATE HIGHWAY" MEANS A STATE HIGHWAY AS DEFINED IN SUBDIVISIONS
ONE, TWO AND THREE OF SECTION THREE OF THE HIGHWAY LAW.
G. "STATE LANDS" MEANS LANDS OWNED BY THE STATE IN FOREST PRESERVE
COUNTIES THAT ARE UNDER THE JURISDICTION OF THE DEPARTMENT.
H. "TOWN HIGHWAY" MEANS A TOWN HIGHWAY, AS DEFINED IN SUBDIVISION FIVE
OF SECTION THREE OF THE HIGHWAY LAW, IN EXISTENCE AS OF JANUARY FIRST,
TWO THOUSAND FIFTEEN, LISTED ON THE LOCAL HIGHWAY INVENTORY MAINTAINED
BY THE DEPARTMENT OF TRANSPORTATION, AND ANNUALLY PLOWED AND REGULARLY
MAINTAINED.
I. "WIDTH OF THE HIGHWAY" SHALL HAVE THE SAME MEANING AS PARAGRAPH K
OF SUBDIVISION ONE OF SECTION 9-2103 OF THIS TITLE.
2. FOLLOWING APPROVAL BY THE LEGISLATURE OF TWO HUNDRED FIFTY ACRES OF
LAND TO BE ADDED TO THE FOREST PRESERVE, A HEALTH AND SAFETY LAND
ACCOUNT OF NOT MORE THAN TWO HUNDRED FIFTY ACRES IS CREATED FOR USE BY
PROJECT SPONSORS FOR ELIGIBLE PROJECTS NECESSARY TO PROTECT HEALTH AND
SAFETY WHERE NO VIABLE ALTERNATIVE IS AVAILABLE. THE ACCOUNT WILL BE
ADMINISTERED BY THE DEPARTMENT.
3. A PROJECT SPONSOR WITH AN ELIGIBLE PROJECT MAY APPLY TO THE HEALTH
AND SAFETY LAND ACCOUNT TO RECEIVE FRACTIONAL OR WHOLE ACREAGE FOR AN
ELIGIBLE PROJECT. SUCH APPLICATION SHALL INCLUDE:
A. A RESOLUTION FROM THE GOVERNING BODY OF THE PROJECT SPONSOR THAT
INCLUDES:
(I) ATTESTATION THAT THE PROJECT IS NECESSARY TO ADDRESS PUBLIC HEALTH
OR SAFETY AND NO VIABLE ALTERNATIVES EXIST;
(II) ATTESTATION THAT SUCH LANDS WILL ONLY BE USED FOR ELIGIBLE
PURPOSES AND THAT ANY REAL PROPERTY ACQUIRED SHALL NOT BE SOLD, LEASED,
EXCHANGED, DONATED OR OTHERWISE DISPOSED OF OR USED FOR OTHER THAN THE
ELIGIBLE PURPOSES FOR WHICH IT WAS APPROVED WITHOUT THE EXPRESS AUTHORI-
TY OF AN ACT OF THE LEGISLATURE.
B. A DETAILED SUMMARY OF THE PROPOSED ELIGIBLE PROJECT, INCLUDING THE
WHOLE ACTION AND ALL RELATED ACTIVITIES, A DETAILED SUMMARY OF THE
ALTERNATIVES THE PROJECT SPONSOR EXPLORED PRIOR TO ARRIVING AT THE
CONCLUSION THERE WERE NO VIABLE ALTERNATIVES;
C. SPECIFIC METES AND BOUNDS, INCLUDING TOTAL PROPOSED ACREAGE;
D. A NARRATIVE ABOUT THE PROJECT, INCLUDING A JUSTIFICATION THAT THE
SIZE OF THE FRACTIONAL OR WHOLE ACREAGE SOUGHT FOR SUCH ELIGIBLE PROJECT
FROM THE HEALTH AND SAFETY LAND ACCOUNT IS THE MINIMUM AMOUNT REQUIRED;
E. MONIES AT LEAST EQUIVALENT TO THE FAIR MARKET VALUE OF THE STATE
LAND PROPOSED TO BE CONVEYED;
F. ANY NECESSARY PERMITS AND AUTHORIZATIONS; AND,
G. AN ACCURATE SURVEY.
4. IMMEDIATELY UPON DETERMINING THAT AN APPLICATION IS COMPLETE, THE
DEPARTMENT SHALL CAUSE A NOTICE OF APPLICATION, WHICH SHALL ALSO INCLUDE
THE TIME PERIOD FOR PUBLIC COMMENTS, TO BE PUBLISHED IN THE NEXT AVAIL-
ABLE STATE REGISTER AND ENVIRONMENTAL NOTICE BULLETIN AS WELL AS IN A
A. 1 67
NEWSPAPER HAVING GENERAL CIRCULATION IN THE AREA IN WHICH THE ELIGIBLE
PROJECT IS PROPOSED TO BE LOCATED. NEWSPAPER PUBLICATIONS SHALL BE
PROVIDED BY THE PROJECT SPONSOR.
5. THE DEPARTMENT SHALL HOLD A PUBLIC HEARING ON EACH ELIGIBLE PROJECT
AT WHICH THE PUBLIC SHALL BE GIVEN AN OPPORTUNITY TO BE HEARD.
6. THE DEPARTMENT, FOLLOWING CONSULTATION WITH THE DEPARTMENT OF
TRANSPORTATION TO DETERMINE THAT ANY REQUIRED AUTHORIZATION HAS BEEN
PROVIDED, SHALL ONLY DEEM A PROJECT SPONSOR ELIGIBLE TO RECEIVE FRAC-
TIONAL OR WHOLE ACREAGE FROM THE HEALTH AND SAFETY LAND ACCOUNT FOLLOW-
ING A DETERMINATION THAT:
A. THE PROJECT MEETS THE ELIGIBLE PROJECT CRITERIA, IS NECESSARY TO
PROTECT PUBLIC HEALTH OR SAFETY AND THE ELIGIBLE PROJECT HAS NO VIABLE
ALTERNATIVE ON LAND NOT OWNED BY THE STATE;
B. THE PROJECT MINIMIZES ADVERSE ENVIRONMENTAL IMPACT TO THE MAXIMUM
EXTENT PRACTICABLE;
C. THE PROJECT WILL NOT ADVERSELY IMPACT VIEWSHEDS OR LANDS WITH
HISTORICAL, ECOLOGICAL, ENVIRONMENTAL OR RECREATIONAL VALUE, AS DETER-
MINED BY THE DEPARTMENT BASED ON A RESOURCE INVENTORY AND ASSESSMENT;
D. THE MONIES TO BE PAID BY THE PROJECT SPONSOR INTO THE FOREST
PRESERVE EXPANSION FUND, ARE AT LEAST EQUIVALENT TO THE FAIR MARKET
VALUE OF THE STATE LAND PROPOSED TO BE CONVEYED; AND
E. THE PROJECT MINIMIZES THE FRACTIONAL OR WHOLE ACREAGE FROM THE
HEALTH AND SAFETY LAND ACCOUNT TO THE MAXIMUM EXTENT PRACTICABLE.
7. ONCE AN APPLICATION HAS BEEN APPROVED THE COMMISSIONER SHALL CAUSE
TO BE PREPARED AN ACCURATE SURVEY MAP SHOWING THE BOUNDARIES OF ALL
STATE LAND PROPOSED TO BE CONVEYED AND SHALL NOTIFY THE LEGISLATURE.
8. A. PRIOR TO THE ACTUAL TRANSFER OF TITLE OR ISSUANCE OF LETTERS
PATENT FOR AN ELIGIBLE PROJECT THAT IS LONGER THAN ONE QUARTER MILE THAT
HAS BEEN APPROVED BY THE DEPARTMENT, THE LEGISLATURE SHALL APPROVE EACH
ELIGIBLE PROJECT AND THE MONIES TO BE PAID INTO THE FOREST PRESERVE
EXPANSION FUND EQUAL TO OR GREATER THAN THE FAIR MARKET VALUE OF THE
ACREAGE TO BE CONVEYED FROM THE HEALTH AND SAFETY LAND ACCOUNT. ONCE
APPROVED BY THE LEGISLATURE, TITLE TO THE LAND SHALL BE APPROVED AND THE
DEED TO THE PEOPLE OF THE STATE OF NEW YORK OF ANY LANDS DEDICATED SHALL
BE APPROVED BY THE ATTORNEY GENERAL AS TO FORM AND MANNER OF EXECUTION
AND RECORDABILITY PRIOR TO ITS DELIVERY.
B. PRIOR TO THE ACTUAL TRANSFER OF TITLE OR ISSUANCE OF LETTERS PATENT
FOR AN ELIGIBLE PROJECT THAT IS LESS THAN ONE QUARTER LINEAR MILE TOTAL,
WHICH SHALL RUN AND BE MEASURED PARALLEL TO THE COUNTY HIGHWAY OR TOWN
HIGHWAY, AND WHICH RUNS NO MORE THAN TEN FEET PERPENDICULAR BEYOND THE
WIDTH OF THE HIGHWAY WHICH SHALL MEAN THREE RODS OR THE DEEDED, RECORDED
MUNICIPAL OR STATE RIGHT OF WAY OR MUNICIPAL OR STATE EASEMENT IN THE
EXISTENCE AS OF JANUARY FIRST, TWO THOUSAND FIFTEEN AND, WHICH HAS BEEN
APPROVED BY THE DEPARTMENT, TITLE TO LAND SHALL BE APPROVED AND THE DEED
TO THE PEOPLE OF THE STATE OF NEW YORK OF ANY LANDS DEDICATED SHALL BE
APPROVED BY THE ATTORNEY GENERAL AS TO FORM AND MANNER OF EXECUTION AND
RECORDABILITY PRIOR TO ITS DELIVERY.
9. REAL PROPERTY ACQUIRED, DEVELOPED, IMPROVED, RESTORED OR REHABILI-
TATED BY OR THROUGH A PROJECT SPONSOR PURSUANT TO THIS SECTION SHALL NOT
BE LEASED, EXCHANGED, DONATED OR OTHERWISE DISPOSED OF OR USED FOR OTHER
THAN THE ELIGIBLE PROJECT FOR WHICH IT WAS APPROVED WITHOUT THE EXPRESS
AUTHORITY OF AN ACT OF THE LEGISLATURE. WHEN THE PROJECT SPONSOR DETER-
MINES SUCH ELIGIBLE PROJECT IS NO LONGER NEEDED, THE LANDS SHALL REVERT
TO THE STATE FOR INCLUSION IN THE FOREST PRESERVE. THE DEPARTMENT SHALL
PRESCRIBE THE TERMS AND CONDITIONS FOR THE REMOVAL OF ANY IMPROVEMENTS
TO THE LAND AND RESTORATION OF THE LAND TO A NATURAL, VEGETATIVE STATE.
A. 1 68
§ 9-2103. HIGHWAY RIGHT OF WAY PUBLIC UTILITY IMPROVEMENTS.
1. DEFINITIONS. FOR PURPOSES OF THIS SECTION:
A."COUNTY HIGHWAY" SHALL HAVE THE SAME MEANING AS DEFINED IN SUBDIVI-
SION FOUR OF SECTION THREE OF THE HIGHWAY LAW.
B. "ELIGIBLE PROJECT" SHALL MEAN BURIAL OR CO-LOCATION OF A PUBLIC
UTILITY LINE OR CONSTRUCTION AND MAINTENANCE OF BICYCLE PATHS BY A
PROJECT SPONSOR WITHIN THE WIDTH OF A HIGHWAY OF A TOWN HIGHWAY, COUNTY
HIGHWAY OR STATE HIGHWAY THAT TRAVERSES STATE FOREST PRESERVE LAND.
C. "PROJECT SPONSOR" SHALL MEAN A VILLAGE, TOWN, A COUNTY, LOCATED IN
THE COUNTIES OF CLINTON, DELAWARE, ESSEX, FRANKLIN, FULTON, GREENE,
HAMILTON, HERKIMER, LEWIS, ONEIDA, SARATOGA, SAINT LAWRENCE, SULLIVAN,
ULSTER, WARREN AND WASHINGTON OR, FOR:
(I) BICYCLE PATHS, THE DEPARTMENT OF TRANSPORTATION,
(II) FOR WATER LINES, A PUBLIC WATER SUPPLIER; OR
(III) FOR ELECTRIC, TELEPHONE OR BROADBAND LINES, A PUBLIC UTILITY
COMPANY.
D. "PUBLIC UTILITY COMPANY" SHALL HAVE THE SAME MEANING AS SUCH TERM
IS DEFINED IN SECTION TWO OF THE PUBLIC SERVICE LAW; PROVIDED, HOWEVER,
THAT FOR BROADBAND PROJECTS A PERSON SUBJECT TO ARTICLE ELEVEN OF THE
PUBLIC SERVICE LAW SHALL BE INCLUDED.
E. "PUBLIC UTILITY LINE" SHALL MEAN ONLY ELECTRIC, TELEPHONE, BROAD-
BAND, WATER OR SEWER LINES, INCLUDING ANY NECESSARY CONDUIT USED TO
PROTECT SUCH LINES. PUBLIC UTILITY LINE SHALL NOT INCLUDE THE
CONSTRUCTION OF ANY NEW INTRASTATE NATURAL GAS OR OIL PIPELINES THAT
HAVE NOT RECEIVED ALL NECESSARY STATE AND LOCAL PERMITS AND AUTHORI-
ZATIONS AS OF JUNE FIRST, TWO THOUSAND SIXTEEN.
F. "PUBLIC WATER SUPPLIER" SHALL MEAN A COUNTY OR TOWN WATER IMPROVE-
MENT DISTRICT, VILLAGE, NEW YORK CITY, PUBLIC BENEFIT CORPORATION OR
PUBLIC AUTHORITY ESTABLISHED PURSUANT TO STATE LAW AND EMPOWERED TO
CONSTRUCT AND OPERATE A MUNICIPAL WATER MANAGEMENT FACILITY, AS DEFINED
IN SECTION TWELVE HUNDRED EIGHTY-ONE OF THE PUBLIC AUTHORITIES LAW.
G. "STATE HIGHWAY" SHALL MEAN A STATE HIGHWAY AS DEFINED IN SUBDIVI-
SIONS ONE, TWO AND THREE OF SECTION THREE OF THE HIGHWAY LAW.
H. "STATE LANDS" SHALL MEAN LANDS OWNED BY THE STATE IN FOREST
PRESERVE COUNTIES THAT ARE UNDER THE JURISDICTION OF THE DEPARTMENT.
I. "TOWN HIGHWAY" SHALL MEAN A TOWN HIGHWAY, AS DEFINED IN SUBDIVISION
FIVE OF SECTION THREE OF THE HIGHWAY LAW, IN EXISTENCE AS OF JANUARY
FIRST, TWO THOUSAND FIFTEEN, LISTED ON THE LOCAL HIGHWAY INVENTORY MAIN-
TAINED BY THE DEPARTMENT OF TRANSPORTATION, AND ANNUALLY PLOWED AND
REGULARLY MAINTAINED.
J. "WATER SUPPLY PROJECTS" SHALL MEAN DRINKING WATER WELLS.
K. "WIDTH OF THE HIGHWAY" SHALL MEAN THREE RODS OR THE DEEDED,
RECORDED MUNICIPAL OR STATE RIGHT OF WAY OR EASEMENT IN EXISTENCE AS OF
JANUARY FIRST, TWO THOUSAND FIFTEEN.
2. PURSUANT TO APPROVAL BY THE DEPARTMENT AND THE DEPARTMENT OF TRANS-
PORTATION AND FOLLOWING A PUBLIC HEARING ON EACH ELIGIBLE PROJECT AT
WHICH THE PUBLIC SHALL BE GIVEN AN OPPORTUNITY TO BE HEARD, A PUBLIC
UTILITY LINE MAY BE CO-LOCATED WITHIN OR BURIED BENEATH THE WIDTH OF THE
HIGHWAY OF ANY STATE HIGHWAY, COUNTY HIGHWAY, OR TOWN HIGHWAY.
3. A PROJECT SPONSOR FOR AN ELIGIBLE PROJECT WITHIN THE WIDTH OF THE
HIGHWAY SHALL SUBMIT AN APPLICATION FOR A PERMIT TO THE DEPARTMENT THAT
AT MINIMUM SHALL INCLUDE:
A. A RESOLUTION FROM THE GOVERNING BODY OF THE PROJECT SPONSOR, OR IN
THE CASE OF A PUBLIC UTILITY SEEKING TO UTILIZE THE WIDTH OF HIGHWAY OF
A TOWN HIGHWAY, THE GOVERNING BODY OF THE TOWN, OR THE WIDTH OF HIGHWAY
OF A COUNTY, THE COUNTY GOVERNING BOARD, THAT INCLUDES:
A. 1 69
(I) APPROVAL OF THE PROJECT;
(II) ATTESTATION THAT SUCH WIDTH OF HIGHWAY LANDS WILL ONLY BE USED
FOR ELIGIBLE PURPOSES;
(III) ATTESTATION THAT THE PROJECT WILL MINIMIZE THE REMOVAL OF TREES
AND VEGETATION AND RESTORE THE AREA TO PRE-PROJECT CONDITION TO THE
MAXIMUM EXTENT PRACTICABLE.
B. SPECIFIC METES AND BOUNDS, INCLUDING TOTAL PROPOSED ACREAGE OF THE
WIDTH OF HIGHWAY LAND SOUGHT;
C. A NARRATIVE ABOUT THE PROJECT, INCLUDING A JUSTIFICATION;
D. ANY NECESSARY PERMITS AND AUTHORIZATIONS; AND,
E. AN ACCURATE SURVEY.
4. IMMEDIATELY UPON DETERMINING THAT AN APPLICATION IS COMPLETE, THE
DEPARTMENT SHALL CAUSE A NOTICE OF APPLICATION, WHICH SHALL ALSO INCLUDE
THE TIME PERIOD FOR PUBLIC COMMENTS, TO BE PUBLISHED IN THE NEXT AVAIL-
ABLE STATE REGISTER AND ENVIRONMENTAL NOTICE BULLETIN AS WELL AS IN A
NEWSPAPER HAVING GENERAL CIRCULATION IN THE AREA IN WHICH THE ELIGIBLE
PROJECT IS PROPOSED TO BE LOCATED. NEWSPAPER PUBLICATIONS SHALL BE
PROVIDED BY THE PROJECT SPONSOR.
5. THE DEPARTMENT SHALL HOLD A PUBLIC HEARING ON EACH ELIGIBLE PROJECT
AT WHICH THE PUBLIC SHALL BE GIVEN AN OPPORTUNITY TO BE HEARD.
6. THE DEPARTMENT, FOLLOWING CONSULTATION WITH THE DEPARTMENT OF
TRANSPORTATION TO DETERMINE THAT ANY REQUIRED AUTHORIZATION HAS BEEN
PROVIDED, SHALL ONLY APPROVE AN APPLICATION FOR AN ELIGIBLE PROJECT
PERMIT FOLLOWING A DETERMINATION THAT:
A. THE ELIGIBLE PROJECT MEETS THE ELIGIBLE PROJECT CRITERIA;
B. THE ELIGIBLE PROJECT MINIMIZES ADVERSE ENVIRONMENTAL IMPACT TO THE
MAXIMUM EXTENT PRACTICABLE; AND
C. THE ELIGIBLE PROJECT WILL NOT ADVERSELY IMPACT LANDS WITH ENVIRON-
MENTAL, ECOLOGICAL OR RECREATIONAL VALUE, AS DETERMINED BY THE DEPART-
MENT BASED ON A RESOURCE INVENTORY AND ASSESSMENT.
7. AFTER A HEARING AND OPPORTUNITY TO BE HEARD, IF THE COMMISSIONER
DETERMINES THAT A PROJECT SPONSOR IS UTILIZING LAND FOR A PURPOSE OTHER
THAN AS AUTHORIZED BY THE DEPARTMENT, THE COMMISSIONER MAY REQUIRE
REMOVAL OF ANY IMPROVEMENTS TO THE LAND AND RESTORATION OF THE LAND TO A
NATURAL, VEGETATIVE STATE.
8. THE DEPARTMENT IS AUTHORIZED TO PROMULGATE SUCH RULES AND REGU-
LATIONS AS MAY BE NECESSARY TO IMPLEMENT AND ADMINISTER THE PROVISIONS
OF THIS ARTICLE.
§ 9-2105. DEPARTMENT REPORTING.
1. THE DEPARTMENT SHALL ISSUE AN ANNUAL REPORT TO THE LEGISLATURE
DETAILING THE USE OF THE HEALTH AND SAFETY LAND ACCOUNT AND THE HIGHWAY
RIGHT OF WAY PUBLIC UTILITY IMPROVEMENT PERMITS INCLUDING: THE NUMBER OF
APPLICATIONS RECEIVED; THE NUMBER OF ELIGIBLE PROJECTS APPLICATIONS
APPROVED AND DENIED; THE PROJECT DESCRIPTION, NARRATIVE AND ACREAGE OF
ELIGIBLE PROJECTS; THE CUMULATIVE TOTAL OF ELIGIBLE PROJECTS LISTED BY
PROJECT SPONSOR; TOTAL DEPOSITS BY EACH PROJECT SPONSOR INTO THE FOREST
PRESERVE FUND; ANNUAL DISBURSEMENTS FROM THE FOREST PRESERVE FUND AND
THE AMOUNT OF LAND ACQUIRED WITH SUCH DISBURSEMENTS; TOTAL NUMBER OF
PUBLIC UTILITY IMPROVEMENT PERMITS ISSUED; AND THE CUMULATIVE TOTAL AND
PROJECT TYPE OF PERMITS ISSUED LISTED BY PROJECT SPONSOR.
2. THE INFORMATION CONTAINED IN SUCH REPORT SHALL ALSO BE MADE AVAIL-
ABLE ON THE DEPARTMENT'S WEBSITE AND UPDATED NO LESS THAN ANNUALLY.
§ 2. Section 97-e of the state finance law, as amended by chapter 637
of the laws of 1960, is amended to read as follows:
§ 97-e. Forest preserve expansion fund. 1. There is hereby established
in the state treasury a special fund, to be known as the forest preserve
A. 1 70
expansion fund, which shall consist of and into which shall be paid all
moneys derived from the sale of certain forest preserve lands specified
in section twenty-four of the public lands law, MONIES RECEIVED FROM A
PROJECT SPONSOR OF AN ELIGIBLE PROJECT FOR A HEALTH AND SAFETY LAND
ACCOUNT TRANSACTION PURSUANT TO SECTION 9-2101 OF THE ENVIRONMENTAL
CONSERVATION LAW and such other moneys as may be paid into said fund
pursuant to law. The moneys in such fund shall be expended only for the
acquisition of additional lands for the forest preserve within either
the Adirondack or Catskill park as now fixed by law. Upon appropriation
by the legislature, the [conservation] department OF ENVIRONMENTAL
CONSERVATION may use such moneys or any portion thereof for the acquisi-
tion of such additional lands subject to the approval of title thereto
by the attorney general. All payments from such fund shall be made by
the department of taxation and finance after audit by and upon warrant
of the comptroller, on vouchers approved by the [conservation] commis-
sioner OF ENVIRONMENTAL CONSERVATION.
2. The [conservation] commissioner OF ENVIRONMENTAL CONSERVATION is
authorized to accept, in the name of the people of the state of New
York, any gift or bequest of moneys to be paid into such forest preserve
expansion fund and to be expended and disbursed as provided in subdivi-
sion one of this section.
§ 3. The enactment of this legislation shall be deemed to meet the
legislative approval requirement pursuant to subdivision 8 of section
9-2101 of the environmental conservation law, for an eligible project as
defined in section 1 of section 9-2101 of the environmental conservation
law, that consists of the relocation of a county-owned highway structure
taken out of service in 2009, which spans the Schroon River in the town
of Chester in the county of Warren. Such authorization is conditioned on
the receipt by such project of all required permits and approvals and
compliance with all the other criteria identified in section 9-2101 of
the environmental conservation law.
§ 4. This act shall take effect on the same date and in the same
manner as a "CONCURRENT RESOLUTION OF THE SENATE AND ASSEMBLY proposing
an amendment to article 14 of the constitution, in relation to allowing
public utility lines and bicycle paths on certain state lands in the
forest preserve and establishing a forest preserve health and safety
land account" takes effect, in accordance with section 1 of article 19
of the constitution.
PART M
Section 1. The parks, recreation and historic preservation law is
amended by adding a new section 13.04 to read as follows:
§ 13.04 ASSEMBLYMAN HERMAN D. FARRELL, JR. STATE PARK. NOTWITHSTAND-
ING ANY OTHER LAW TO THE CONTRARY, THE STATE PARK KNOWN AS RIVERBANK
STATE PARK LOCATED ON THE UPPER WEST SIDE OF MANHATTAN ON THE BANKS OF
THE HUDSON RIVER SHALL AFTER THE EFFECTIVE DATE OF THIS SECTION BE KNOWN
AS ASSEMBLYMAN HERMAN D. FARRELL, JR. STATE PARK AND SHALL BE SUITABLY
MARKED IN A MANNER TO BE PRESCRIBED BY THE COMMISSIONER.
§ 2. Notwithstanding any other law to the contrary, the commissioner
of the New York state office of parks, recreation and historic preserva-
tion is authorized to take all steps necessary to obtain the authori-
zation of the Palisades Interstate park commission to rename the
National Purple Heart Hall of Honor located in the town of New Windsor
to the Senator William J. Larkin, Jr. National Purple Heart Hall of
Honor.
A. 1 71
§ 3. Notwithstanding any other law to the contrary, the commissioner
of the New York state office of parks, recreation and historic preserva-
tion is authorized to take all steps necessary to obtain the authori-
zation of the Palisades Interstate park commission to rename the New
Windsor Cantonment state historic site located in the town of New Wind-
sor, in whole or in part, in honor of Senator William J. Larkin, Jr.
§ 4. The highway law is amended by adding a new section 344-g to read
as follows:
§ 344-G. PORTION OF STATE HIGHWAY SYSTEM TO BE DESIGNATED AS THE
"SENATOR WILLIAM J. LARKIN, JR. HIGHWAY". A PORTION OF STATE ROUTE THREE
HUNDRED, BEGINNING AT THE INTERSECTION OF STATE ROUTE THREE HUNDRED,
STATE ROUTE THIRTY-TWO AND STATE ROUTE NINETY-FOUR IN NEW WINDSOR AND
ENDING AT THE INTERSECTION OF STATE ROUTE THREE HUNDRED AND STATE ROUTE
TWO HUNDRED SEVEN IN NEW WINDSOR SHALL BE DESIGNATED AND KNOWN AS THE
"SENATOR WILLIAM J. LARKIN, JR. HIGHWAY".
§ 5. The commissioner of transportation shall provide for the instal-
lation and maintenance of adequate signing of the state highway system
as designated pursuant to section four of this act. However, to avoid
confusion and to limit any possible disruption of commerce, the desig-
nations called for pursuant to section four of this act shall be one of
ceremonial nature and the official name of such highway shall not be
changed as a result of this act.
§ 6. Subdivision 2 of section 356 of the public authorities law, as
amended by chapter 530 of the laws of 1993, is amended to read as
follows:
2. The Hudson section. Beginning at the northerly end of the southern
Westchester connection at or near Tuckahoe road, thence in a general
northerly and westerly direction crossing the Hudson river at a point
south of Highland Falls, which crossing shall be known as "The Governor
[Malcolm Wilson Tappan Zee] MARIO M. CUOMO Bridge", including a highway
connection between "The Governor [Malcolm Wilson Tappan Zee] MARIO M.
CUOMO Bridge" and the New England section of the thruway presently known
as interstate route two hundred eighty-seven, thence in a general
westerly direction to intersect with existing route number seventeen or
to a connection with that route, including a thruway connection from
that portion of the section west of the Hudson river, generally souther-
ly to a point to be determined by the authority on the New York-New
Jersey boundary line.
§ 7. Section 13-0103 of the environmental conservation law, as amended
by chapter 530 of the laws of 1993, is amended to read as follows:
§ 13-0103. Marine and coastal district described.
The marine and coastal district shall include the waters of the Atlan-
tic Ocean within three nautical miles from the coast line and all other
tidal waters within the state, including the Hudson River up to the
Governor [Malcolm Wilson Tappan Zee] MARIO M. CUOMO bridge.
§ 8. Subdivision 1 of section 13-0307 of the environmental conserva-
tion law, as amended by chapter 327 of the laws of 1999, is amended to
read as follows:
1. The department periodically shall examine all shellfish lands with-
in the marine district and the Hudson River between the Governor
[Malcolm Wilson Tappan Zee] MARIO M. CUOMO bridge and the federal dam at
Troy to ascertain the sanitary condition thereof in accordance with
regulations promulgated pursuant to section 13-0319 of this title.
§ 9. Section 342-ww of the highway law, as added by chapter 245 of the
laws of 2001, is amended to read as follows:
A. 1 72
§ 342-ww. Portion of the New York state thruway to be designated as
the "Jewish War Veterans Memorial Highway". All that portion of the New
York state thruway in the county of Rockland constituting interstate
route 287 from the New Jersey border to "The Governor [Malcolm Wilson
Tappan Zee] MARIO M. CUOMO Bridge" shall be designated and known as the
"Jewish War Veterans Memorial Highway".
§ 10. Subdivision 2 of section 349-a of the highway law, as amended by
chapter 530 of the laws of 1993, is amended to read as follows:
2. The Hudson section. Beginning at the northerly end of the southern
Westchester connection at or near Tuckahoe road, thence in a general
northerly and westerly direction crossing the Hudson river at a point
south of Highland Falls, which crossing shall be known as "The Governor
[Malcolm Wilson Tappan Zee] MARIO M. CUOMO Bridge", thence in a general
westerly direction to intersect with existing route number seventeen or
to a connection with that route, including a thruway connection from
that portion of the section west of the Hudson river, generally souther-
ly to a point to be determined by the authority on the New York-New
Jersey boundary line.
§ 11. This act shall take effect immediately.
§ 2. Severability clause. If any clause, sentence, paragraph, subdivi-
sion, section or part of this act shall be adjudged by any court of
competent jurisdiction to be invalid, such judgment shall not affect,
impair, or invalidate the remainder thereof, but shall be confined in
its operation to the clause, sentence, paragraph, subdivision, section
or part thereof directly involved in the controversy in which such judg-
ment shall have been rendered. It is hereby declared to be the intent of
the legislature that this act would have been enacted even if such
invalid provisions had not been included herein.
§ 3. This act shall take effect immediately provided, however, that
the applicable effective date of Parts A through M of this act shall be
as specifically set forth in the last section of such Parts.