S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                    97
 
                        2021-2022 Regular Sessions
 
                           I N  A S S E M B L Y
 
                                (PREFILED)
 
                              January 6, 2021
                                ___________
 
 Introduced by M. of A. CAHILL -- Multi-Sponsored by -- M. of A. EPSTEIN,
   PEOPLES-STOKES, PERRY, THIELE -- read once and referred to the Commit-
   tee on Education
 
 AN ACT to amend the education law, the real property tax law and the tax
   law,  in  relation  to  abolishing certain school taxes, providing for
   alternative taxes and state  distribution  to  school  districts;  and
   repealing  certain provisions of the real property tax law and the tax
   law relating to certain taxes
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section  1.  Title  V  of the education law is amended by adding a new
 article 71 to read as follows:
                                ARTICLE 71
                       FINANCING OF SCHOOL DISTRICTS
 SECTION 3501. LEGISLATIVE INTENT.
         3502. BASIC QUALITY EDUCATION.
         3503. MINIMUM APPORTIONMENT.
         3504. COLLECTION AND DISTRIBUTION.
         3505. CONSTRUCTION WITH OTHER LAWS.
         3506. SEVERABILITY.
   § 3501. LEGISLATIVE INTENT. IT IS THE INTENT  OF  THE  LEGISLATURE  TO
 FULFILL  ITS  OBLIGATIONS UNDER ARTICLE ELEVEN OF THE STATE CONSTITUTION
 WITH RESPECT TO THE FINANCING OF PUBLIC SCHOOLS WITHIN THIS  STATE  AND,
 AT  THE  SAME TIME, ELIMINATE THE INEQUITABLE AND REGRESSIVE REAL ESTATE
 TAX AS THE SUPPORT OF  SUCH  SCHOOLS.  THE  LEGISLATURE  HEREBY  FURTHER
 INTENDS  TO  GUARANTEE THE QUALITY AND EQUALITY OF EDUCATION FOR ALL OUR
 CHILDREN, WHILE LEAVING WITH THE INDIVIDUAL SCHOOL DISTRICTS THE PRESENT
 LEVEL OF LOCAL CONTROL INCLUDING THE AUTHORITY TO PERMIT OR PROHIBIT THE
 TRANSFER OF STUDENTS INTO OR OUT OF SUCH DISTRICTS  IN  ACCORDANCE  WITH
 THE PROVISIONS OF THIS CHAPTER.

  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
              

                       [ ] is old law to be omitted.
                                                            LBD01571-01-1

 A. 97                               2
 
   §  3502.  BASIC QUALITY EDUCATION. 1. THE STATE SHALL ASSUME ALL COSTS
 OF BASIC QUALITY  EDUCATION,  IN  ACCORDANCE  WITH  SECTION  THIRTY-FIVE
 HUNDRED  FOUR  OF THIS ARTICLE, INCLUDING ALL GENERAL AND SPECIAL EDUCA-
 TIONAL SERVICES WHICH THE COMMISSIONER, UNDER GUIDELINES ESTABLISHED  BY
 THE  LEGISLATURE, SHALL DEFINE AS NECESSARY. BASIC QUALITY EDUCATION, AS
 DEFINED BY THE COMMISSIONER, SHALL ALLOW  SUFFICIENT  LATITUDE  SO  THAT
 CHOICES  MAY  BE  MADE  BY  LOCAL SCHOOL DISTRICTS WITH RESPECT TO THEIR
 INDIVIDUAL NEEDS. AS USED IN  THIS  ARTICLE  "BASIC"  SHALL  MEAN  EQUAL
 SERVICES  TO  ALL  PUPILS REGARDLESS OF DIFFERENCES IN COST IN DIFFERENT
 DISTRICTS FOR SUCH SERVICES.
   2. SUCH COSTS SHALL BE FUNDED AS PROVIDED FOR BY THE  LEGISLATURE,  IN
 CONJUNCTION WITH THE ELIMINATION OF REAL ESTATE TAXES FOR THE SUPPORT OF
 EDUCATION.  WITHIN  THE CITIES OF NEW YORK, BUFFALO, ROCHESTER, SYRACUSE
 AND YONKERS, THE TAX ON REAL PROPERTY SHALL BE  REDUCED  BY  THE  DOLLAR
 AMOUNT OF SUCH CITY'S SHARE OF THE COST OF PUBLIC SCHOOL EDUCATION. SUCH
 REDUCTION  SHALL BE APPORTIONED TO ALL REAL PROPERTY TAXPAYERS ON A PRO-
 RATA BASIS, AND TENANTS SHALL  RECEIVE  TAX  CREDITS,  TAX  REBATES,  OR
 REDUCTIONS  IN RENT AS PROVIDED IN SECTION FOUR HUNDRED SIXTY-SEVEN-K OF
 THE REAL PROPERTY TAX LAW.
   3. EACH SCHOOL DISTRICT SHALL SUBMIT A BASIC BUDGET TO THE  DEPARTMENT
 FOR PURPOSES OF DETERMINING REIMBURSABLE SERVICES.
   4.  THE  DEPARTMENT,  UNDER  DIRECTION  OF THE BOARD OF REGENTS, SHALL
 ESTABLISH A SCHEDULE OF MANDATORY BASIC SERVICES  AND  AUTHORIZED  COSTS
 THEREFOR  RELATED  TO  DIFFERING  COSTS THROUGHOUT THE STATE. SUCH BASIC
 SCHEDULE SHALL REFLECT GUIDELINES ESTABLISHED FOR THIS  PURPOSE  BY  THE
 LEGISLATURE.
   § 3503. MINIMUM APPORTIONMENT. IN ANY SCHOOL YEAR A DISTRICT MAY ELECT
 TO RECEIVE AS ITS BASIC BUDGET THE HIGHEST OF:
   1.  THE  DISTRICT  BUDGET OF THE SCHOOL YEAR DURING WHICH THIS ARTICLE
 SHALL TAKE EFFECT, EXCEPT THAT THIS  APPORTIONMENT  OPTION  SHALL  EXIST
 ONLY  FOR  THE  PERIOD  NOT  EXCEEDING THE FIVE SCHOOL YEARS IMMEDIATELY
 AFTER THIS ARTICLE SHALL TAKE EFFECT.
   2. THE PRODUCT OF (A) THE DISTRICT BUDGET OF THE  SCHOOL  YEAR  DURING
 WHICH  THIS  ARTICLE  SHALL TAKE EFFECT DIVIDED BY THE ENROLLMENT AT THE
 START OF SUCH YEAR AND (B) THE ENROLLMENT AT THE  START  OF  THE  SCHOOL
 YEAR FOR WHICH THE BUDGET IS BEING DETERMINED. THIS APPORTIONMENT OPTION
 SHALL  EXIST  ONLY  FOR  THE  PERIOD NOT EXCEEDING THE FIVE SCHOOL YEARS
 IMMEDIATELY AFTER THE EFFECTIVE DATE OF THIS ARTICLE.
   3. THE BASIC BUDGET SUBMITTED IN ACCORDANCE WITH SUBDIVISION THREE  OF
 SECTION  THIRTY-FIVE HUNDRED TWO OF THIS ARTICLE, EXCEPT THAT IN NO CASE
 SHALL THE PER PUPIL APPORTIONMENT EXCEED THE PER PUPIL APPORTIONMENT  OF
 THE  PREVIOUS  YEAR  BY  MORE THAN THE AVERAGE STATEWIDE INCREASE OF PER
 PUPIL BUDGETS PLUS TEN PER CENTUM OF THE PER PUPIL APPORTIONMENT OF  THE
 PREVIOUS YEAR.
   § 3504. COLLECTION AND DISTRIBUTION. NOTWITHSTANDING THE PROVISIONS OF
 ANY  OTHER  LAW,  CODE, RULE OR REGULATION, THE STATE SHALL, WITHIN FIVE
 YEARS FROM THE EFFECTIVE DATE OF THIS ARTICLE, COLLECT AND DISTRIBUTE TO
 SCHOOL DISTRICTS ALL MONEYS RELATING TO THE FINANCING OF  PUBLIC  EDUCA-
 TION,  EXCLUSIVE  OF HIGHER EDUCATION, WITHIN THIS STATE, AS PROVIDED BY
 THE LEGISLATURE. THIS ASSUMPTION BY THE STATE  OF  ALL  COSTS  OF  BASIC
 QUALITY  EDUCATION  SHALL  BE ACCOMPLISHED IN APPROXIMATELY EQUAL INCRE-
 MENTS OVER A FIVE YEAR PERIOD FROM THE EFFECTIVE DATE OF  THIS  ARTICLE.
 DURING  THIS PERIOD, THE AMOUNT OF MONEY DERIVED BY EACH SCHOOL DISTRICT
 FROM REAL PROPERTY TAXES SHALL BE REDUCED ACCORDINGLY. AFTER FIVE  YEARS
 FROM  THE  EFFECTIVE  DATE  OF  THIS  ARTICLE, MONEYS DISTRIBUTED TO ANY
 SCHOOL DISTRICT SHALL BE REDUCED BY THE AMOUNT OF ANY REVENUES  RECEIVED

 A. 97                               3
 
 BY  SUCH  SCHOOL  DISTRICT  FROM TAXES IMPOSED ON REAL PROPERTY BY OR ON
 BEHALF OF SUCH SCHOOL DISTRICT.
   §  3505.  CONSTRUCTION WITH OTHER LAWS. THE PROVISIONS OF THIS ARTICLE
 SHALL BE CONTROLLING, NOTWITHSTANDING THE PROVISIONS OF ANY  OTHER  LAW,
 CODE,  RULE OR REGULATION TO THE CONTRARY. HOWEVER, NO EXISTING RIGHT OR
 REMEDY OF ANY CHARACTER SHALL BE LOST, IMPAIRED OR AFFECTED BY REASON OF
 THIS ARTICLE, NOR SHALL THE VALIDITY OF ANY ACTION TAKEN BY  ANY  PUBLIC
 OFFICIAL UNDER THE LAW IN FORCE IMMEDIATELY PRIOR TO THE TIME THIS ARTI-
 CLE  SHALL  TAKE  EFFECT  BE  AFFECTED BY THE ENACTMENT OF THIS ARTICLE.
 COLLECTION OF ALL  OUTSTANDING  TAX  LIENS  SHALL  BE  PURSUANT  TO  THE
 PROVISIONS OF THE REAL PROPERTY TAX LAW.
   §  3506.  SEVERABILITY. IF ANY CLAUSE, SENTENCE, PARAGRAPH, SECTION OR
 PART OF THIS ARTICLE SHALL BE ADJUDGED BY ANY COURT OF COMPETENT  JURIS-
 DICTION TO BE INVALID, SUCH JUDGMENT SHALL NOT AFFECT, IMPAIR OR INVALI-
 DATE  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 JUDGMENT SHALL HAVE BEEN
 RENDERED.
   § 2. Article 13 of the real property tax law is REPEALED.
   § 3. The real property tax law is amended  by  adding  a  new  section
 467-l to read as follows:
   §  467-L.  PROVISIONS  FOR  TENANTS. IN EVERY CASE WHERE TAXES ON REAL
 PROPERTY ARE REDUCED DUE TO THE REDUCTION OF SCHOOL TAXES ON SUCH  PROP-
 ERTY, THE AMOUNT OF SUCH REDUCTION SHALL BE PRO-RATED AMONG THE TENANTS,
 IF  ANY, OF SUCH REAL PROPERTY, AND THE TOTAL RENTS REDUCED IN AN AMOUNT
 EQUAL TO SUCH REAL PROPERTY TAX REDUCTION. WHERE SUCH RENT REDUCTION  IS
 PRECLUDED  BY  A  LEASE  OR  OTHER  AGREEMENT,  SUCH  REAL  PROPERTY TAX
 REDUCTION SHALL ENTITLE SUCH TENANTS TO A  TAX  CREDIT  IN  THAT  AMOUNT
 AGAINST  INCOME  TAXES  DUE,  OR TO A REBATE FOR ANY AMOUNT IN EXCESS OF
 INCOME TAXES DUE, UNTIL THE EXPIRATION OF SUCH LEASE  OR  AGREEMENT,  AT
 WHICH TIME THE RENT SHALL BE REDUCED ACCORDINGLY.
   §  4.  Subdivision  1  and  paragraphs (b) and (c) of subdivision 3 of
 section 972 of the real property tax law, as amended by  section  12  of
 part  B  of  chapter  389  of  the  laws of 1997, are amended to read as
 follows:
   1. Adoption.  Notwithstanding any provisions of this chapter,  or  any
 other  general,  special  or  local law to the contrary, the legislative
 body of a county may, by local law, provide that  thereafter  and  until
 such  local  law is repealed, the county shall become the tax collection
 agency for the purpose of collecting taxes in installments as prescribed
 by this title [and by sections thirteen hundred thirty-six through thir-
 teen hundred forty-two of this chapter].  The term "taxes"  as  used  in
 this  title  shall  include  special assessments which are levied by the
 county legislative body at the time and in the manner  provided  by  law
 for the levy of county and town taxes.
   (b)  If  an  installment  is not paid on or before the date it is due,
 additional interest shall be added as provided by section  nine  hundred
 seventy-five  [or  section  thirteen  hundred  forty]  of this [chapter]
 TITLE.
   (c) The amount of any interest which shall be added to any installment
 pursuant to this section  and  section  nine  hundred  seventy-five  [or
 section  thirteen hundred forty] of this [chapter] TITLE shall belong to
 the county.
   § 5. Subdivision 6 of section 975 of the real  property  tax  law,  as
 added by chapter 953 of the laws of 1962, is amended to read as follows:

 A. 97                               4
 
   6.  The  county  treasurer  of  a county which has enacted a local law
 pursuant to section nine hundred seventy-two of this [chapter] TITLE may
 promulgate and amend suitable  rules  and  regulations  prescribing  the
 necessary  forms  for  carrying into effect the provisions of this title
 [and  of  article  thirteen of this chapter] relating to the installment
 payment of taxes.
   § 6. Subdivision 5 of section 1618 of the real property  tax  law,  as
 added  by  chapter  512  of  the  laws of 1993 and as further amended by
 subdivision (b) of section 1 of part W of chapter  56  of  the  laws  of
 2010, is amended to read as follows:
   5. When the commissioner has established a final equalization rate for
 a  consolidated  assessing  unit  as a whole, school district and county
 taxes within the consolidated assessing unit shall be apportioned  with-
 out  the  use  of  equalization rates, notwithstanding the provisions of
 [articles] ARTICLE eight [and thirteen] of this chapter.
   § 7. The tax law is amended by adding a new section 601-b to  read  as
 follows:
   §  601-B. ADDITIONAL TAXES FOR EDUCATION. (A) IN ADDITION TO THE TAXES
 ON INCOME IMPOSED BY THIS CHAPTER FOR TAXABLE YEARS OR PERIODS ENDING ON
 OR AFTER DECEMBER THIRTY-FIRST, TWO THOUSAND TWENTY-ONE, THERE SHALL  BE
 IMPOSED  A  TAX EQUAL TO A PERCENT OF THE TAXES IMPOSED BY SUCH SECTIONS
 AND ARTICLES AS IS NECESSARY TO  FULFILL  THE  REQUIREMENTS  OF  SECTION
 THIRTY-FIVE  HUNDRED  TWO OF THE EDUCATION LAW. SUCH A TAX MAY BE LEVIED
 EITHER AS A SURTAX, OR BY READJUSTMENT OF THE APPROPRIATE TAX SCHEDULES.
   (B) EACH SCHOOL DISTRICT MAY ALSO INCREASE THE  ADDITIONAL  TAXES  FOR
 EDUCATION, IMPOSED PURSUANT TO SUBSECTION (A) OF THIS SECTION, BY RESOL-
 UTION  ADOPTED  BY  A  TWO-THIRDS VOTE PRIOR TO THE LEVY OF TAXES IN ANY
 YEAR. SUCH RESOLUTION SHALL PROVIDE  FOR  THE  INCREASE  TO  BE  IMPOSED
 EITHER  IN  THE  FORM  OF  A  HIGHER  SURTAX RATE OR A STANDARD LUMP SUM
 AMOUNT; PROVIDED, THAT ALL SUCH PROCEEDS FROM THE INCREASE ON THE  ADDI-
 TIONAL TAX FOR EDUCATION BE COLLECTED AND ACCRUED TO THE SCHOOL DISTRICT
 IN WHICH SUCH TAX WAS COLLECTED.
   (C) THE COMMISSIONER SHALL ESTABLISH A SEPARATE ACCOUNT OR ACCOUNTS TO
 RECEIVE  THE  ADDITIONAL  TAX IMPOSED BY SUBSECTIONS (A) AND (B) OF THIS
 SECTION AND SHALL PAY INTO SUCH ACCOUNT OR ACCOUNTS  THE  TOTAL  OF  ALL
 SUCH  TAXES WHEN RECEIVED AND RETAIN THE SAME SUBJECT TO DISBURSEMENT IN
 ACCORDANCE WITH THE PROVISIONS OF THE EDUCATION LAW.
   § 7-a. The real property tax law is amended by adding  a  new  section
 307-b to read as follows:
   §  307-B.  ADDITIONAL  TAX ON NON-RESIDENTIAL PROPERTY. 1. THE COMMIS-
 SIONER OF TAXATION AND FINANCE SHALL  ESTABLISH  AN  ADDITIONAL  TAX  ON
 NON-RESIDENTIAL  PROPERTY  TO  BE  IMPOSED  IN ADDITION TO OTHER LOCALLY
 LEVIED PROPERTY TAXES. SUCH TAX SHALL BE LEVIED BY THE STATE THROUGH THE
 COUNTY, CITY, TOWN OR VILLAGE GOVERNING BODY AND SHALL  BE  A  LOW-RATE,
 UNIFORM  TAX.  FOR  THE  PURPOSES  OF THIS SUBDIVISION, "NON-RESIDENTIAL
 PROPERTY" SHALL MEAN ANY (A) NON-RESIDENTIAL  COMMERCIAL  PROPERTY,  (B)
 INDUSTRIAL PROPERTY, (C) AGRICULTURAL PROPERTY AND (D) VACANT LAND WHICH
 IS EITHER COMMERCIAL PROPERTY OR INDUSTRIAL PROPERTY.
   2. THE COMMISSIONER OF TAXATION AND FINANCE SHALL SET THE RATE FOR THE
 ADDITIONAL  TAX  ON NON-RESIDENTIAL PROPERTY, AS REQUIRED BY SUBDIVISION
 ONE OF THIS SECTION, AT AN ADEQUATE RATE TO PROVIDE FUNDING FOR  MEETING
 THE  REQUIREMENTS  OF  SECTIONS  THIRTY-FIVE HUNDRED ONE AND THIRTY-FIVE
 HUNDRED TWO OF THE EDUCATION  LAW.  THE  COMMISSIONER  OF  TAXATION  AND
 FINANCE SHALL ESTABLISH A SEPARATE ACCOUNT TO RECEIVE THE ADDITIONAL TAX
 IMPOSED  BY  SUBDIVISION  ONE  OF  THIS  SECTION AND SHALL PAY INTO SUCH
 ACCOUNT THE TOTAL OF ALL SUCH TAXES WHEN RECEIVED AND  RETAIN  THE  SAME

 A. 97                               5
 
 SUBJECT  TO  DISBURSEMENT  IN  ACCORDANCE WITH THE PROVISIONS OF ARTICLE
 SEVENTY-ONE OF THE EDUCATION LAW.
   § 8. Sections 1204, 1211 and 1212 of the tax law are REPEALED.
   §  9.  The  tax law is amended by adding a new section 1200 to read as
 follows:
   § 1200. CERTAIN TAXES REDUCED. NOTWITHSTANDING THE PROVISIONS  OF  ANY
 OTHER  SECTION  OF THIS ARTICLE, ON AND AFTER THE EFFECTIVE DATE OF THIS
 SECTION, THE PROVISIONS OF THIS ARTICLE RELATING TO TAXES FOR THE  BENE-
 FIT  OF  SCHOOL  DISTRICTS OR SCHOOL PURPOSES SHALL BE DEEMED REDUCED IN
 ACCORDANCE WITH SECTION THIRTY-FIVE HUNDRED FOUR OF THE EDUCATION LAW.
   § 10. Section 1213 of the tax law, as amended by section 2 of part  WW
 of chapter 57 of the laws of 2010, is amended to read as follows:
   §  1213. Deliveries outside the jurisdiction where sale is made. Where
 a sale of tangible personal  property  or  services,  including  prepaid
 telephone  calling  services, but not including other services described
 in subdivision (b) of section  eleven  hundred  five  of  this  chapter,
 including  an  agreement  therefor, is made in any city[,] OR county [or
 school district], but the property sold, the  property  upon  which  the
 services were performed or prepaid telephone calling or other service is
 or  will be delivered to the purchaser elsewhere, such sale shall not be
 subject to tax by such city[,] OR county [or school district].  However,
 if  delivery  occurs  or  will  occur  in a city[,] OR county [or school
 district] imposing a tax on the sale or use of  such  property,  prepaid
 telephone  calling  or  other  services, the vendor shall be required to
 collect from the  purchaser,  as  provided  in  section  twelve  hundred
 fifty-four  of  this  article,  the  aggregate sales or compensating use
 taxes imposed by the city, if any, AND county [and school  district]  in
 which delivery occurs or will occur, for distribution by the commission-
 er  to  such  taxing  jurisdiction or jurisdictions. For the purposes of
 this section delivery shall be deemed to include transfer of  possession
 to  the  purchaser  and the receiving of the property or of the service,
 including prepaid telephone calling service, by the purchaser.  Notwith-
 standing  the  foregoing,  where  a  transportation service described in
 paragraph ten of subdivision (c) of section eleven hundred five of  this
 chapter begins in one jurisdiction but ends in another jurisdiction, any
 tax  imposed  pursuant to the authority of this article shall be due the
 jurisdiction or jurisdictions where the service commenced.
   § 11. Section 1220 of the tax law, as amended by section 39 of part  Y
 of chapter 63 of the laws of 2000, is amended to read as follows:
   §  1220.  Territorial limitations. Any tax imposed under the authority
 of this article shall apply only within the territorial  limits  of  the
 city[,]  OR  county  [or  school district] imposing the tax, except that
 where the taxes described in subdivision (b) of section  eleven  hundred
 five  and  clauses (E), (G) and (H) of subdivision (a) of section eleven
 hundred ten OF THIS CHAPTER or the tax described in subdivision  (e)  of
 section  eleven  hundred  five  OF THIS CHAPTER is imposed by a city, as
 provided in section twelve hundred ten [or  twelve  hundred  eleven]  of
 this  [chapter] ARTICLE, any establishment located partially within such
 city and partially within a town or towns and  receiving  or  using  any
 services  or utilities provided by the city shall be deemed to be wholly
 within such city for the purposes of such taxes.
   § 12. Section 1222 of the tax law, as added by chapter 93 of the  laws
 of 1965, is amended to read as follows:
   §  1222. Taxes to be in addition to others. Except as expressly other-
 wise provided in this article, any tax imposed under  the  authority  of
 this  article shall be in addition to any and all other taxes authorized

 A. 97                               6
 
 or imposed under any other provision of law. This article shall  not  be
 construed  as  limiting  the  power  of any city[,] OR county [or school
 district] to impose any other tax which it is authorized to impose under
 any other provision of law.
   §  13.  Section  1256 of the tax law, as amended by chapter 575 of the
 laws of 1965, is amended to read as follows:
   § 1256. Cooperation by  localities.  Every  city[,]  AND  county  [and
 school district] shall cooperate with the [state tax commission] COMMIS-
 SIONER  to  enable  [it] HIM OR HER to carry out [its] HIS OR HER duties
 under [articles] THIS ARTICLE AND ARTICLE twenty-eight [and twenty-nine]
 of this chapter. Every such locality shall furnish to such  [commission]
 COMMISSIONER those returns, reports and other information which the [tax
 commission]  COMMISSIONER  deems  necessary  to  carry  out such duties,
 except that cities having a population of one million or more,  may,  in
 their  discretion,  furnish  instead copies of such returns, reports and
 other information. Such copies shall be furnished at  the  [tax  commis-
 sion's]  COMMISSIONER'S expense, such expenses to be charged to the cost
 of administration.  Notwithstanding any other law to the  contrary,  the
 duty to furnish returns, reports and other information or copies thereof
 shall  apply  to [those returns and reports filed under taxes authorized
 under chapter eight  hundred  seventy-three  of  the  laws  of  nineteen
 hundred  thirty-four, as amended, chapter three hundred forty-one of the
 laws of nineteen hundred forty-six, as amended,  article  two-B  of  the
 general  city  law  and chapter two hundred seventy-eight of the laws of
 nineteen hundred forty-seven, as amended, and to such other] information
 which is relevant to the duties of  the  [tax  commission]  COMMISSIONER
 under  THIS  ARTICLE AND such [articles] ARTICLE twenty-eight [and twen-
 ty-nine] OR OTHER RELEVANT PROVISIONS OF THIS CHAPTER.
   § 14. Paragraph 1 of subdivision (g) of section 1132 of the  tax  law,
 as  amended  by  chapter  402 of the laws of 1986, is amended to read as
 follows:
   (1) The clerk of each county when performing the function of registra-
 tion of a motor vehicle, snowmobile, vessel or all  terrain  vehicle  or
 accepting  an  application for a certificate of title of a motor vehicle
 or vessel, pursuant to the authority of the vehicle and traffic law,  or
 the commissioner of motor vehicles, when such commissioner performs such
 functions, prior to performing such functions, shall act as the agent of
 the  [state tax commission] COMMISSIONER to collect any retail sales tax
 due under this article and under a sales tax imposed pursuant to section
 twelve hundred ten [or twelve hundred eleven] OF THIS CHAPTER upon sales
 of such motor vehicles, snowmobiles, vessels or all terrain vehicles  by
 persons  other  than  dealers  registered  under  sections  four hundred
 fifteen, twenty-two hundred twenty-two, twenty-two  hundred  fifty-seven
 and  twenty-two  hundred eighty-two of the vehicle and traffic law. Such
 county clerks and such commissioner shall also act  as  such  agents  to
 collect any compensating use tax due under section eleven hundred ten OF
 THIS  ARTICLE  and  under  a  compensating  use  tax imposed pursuant to
 section twelve hundred ten [or twelve hundred eleven]  OF  THIS  CHAPTER
 for  the use of a motor vehicle, snowmobile, vessel or all terrain vehi-
 cle within this state.  The commissioner of motor vehicles shall act  as
 such  agent  without  fee. Each such county clerk shall, after deducting
 his OR HER fee as provided in paragraph two  of  this  subdivision,  and
 such  commissioner shall remit to the tax commission all funds collected
 pursuant to this subdivision and shall follow such procedures  and  keep
 such   records   as   shall   be  prescribed  by  the  [tax  commission]
 COMMISSIONER.

 A. 97                               7
 
   § 15. Subparagraph (iii) of paragraph 1 of subdivision (a) of  section
 1214  of  the tax law, as amended by chapter 481 of the laws of 2000, is
 amended to read as follows:
   (iii)  is  not engaged in carrying on in such jurisdiction any employ-
 ment, trade, business or profession in which the motor vehicle or vessel
 will be used in such jurisdiction, and such other proof as  the  commis-
 sioner  may require to ensure proper administration of the taxes imposed
 under the authority of [sections] SECTION twelve hundred ten [and twelve
 hundred eleven] of this article.
   § 16. Section 1217 of the tax law, as added by chapter 962 of the laws
 of 1966, subdivision (a) as amended by chapter 169 of the laws of  1970,
 is amended to read as follows:
   §  1217.  General transitional provisions. (a) For the purposes of any
 local law, ordinance or resolution imposing a local tax pursuant to  the
 authority  of section twelve hundred ten[, twelve hundred eleven, twelve
 hundred twelve] or twelve hundred twelve-A OF THIS ARTICLE or increasing
 the rate of such tax, all references in section eleven  hundred  six  OF
 THIS  CHAPTER to August first, nineteen hundred sixty-five shall be read
 as referring to the effective date  of  such  local  law,  ordinance  or
 resolution,  all  references  in  said  section to April first, nineteen
 hundred sixty-five shall be read as referring  to  a  date  four  months
 prior  to  the effective date of such local law, ordinance or resolution
 and the reference in subdivision (b) of section eleven  hundred  six  OF
 THIS  CHAPTER to July thirty-first, nineteen hundred sixty-five shall be
 read as referring to the day immediately before the  effective  date  of
 such local law, ordinance or resolution.
   (b)  In  applying the provisions of section eleven hundred nineteen OF
 THIS CHAPTER with  respect  to  pre-existing  lump  sum  or  unit  price
 construction  contracts  to  a  tax on retail sales of tangible personal
 property or a compensating use tax imposed pursuant to the authority  of
 section  twelve  hundred ten [or twelve hundred eleven] OF THIS ARTICLE,
 all references in said section to the date of the enactment  of  article
 twenty-eight  OF  THIS  CHAPTER or the enactment of a law increasing the
 rate of tax imposed under said article shall be read as referring to the
 date of the enactment of the local law, ordinance or resolution imposing
 such local tax or increasing the rate thereof.
   § 17. Section 1223 of the tax law, as separately amended  by  chapters
 4, 8 and 9 of the laws of 2003 and subdivision (a) as amended by chapter
 44 of the laws of 2019, is amended to read as follows:
   §  1223.  Limitations  on  rates.  (a)  No  transaction  taxable under
 sections twelve hundred two [through] AND twelve hundred [four] THREE of
 this article shall be taxed pursuant to this article by any county or by
 any city located therein, or by both, at an aggregate rate in excess  of
 the  highest  rate  set  forth  in the applicable subdivision of section
 twelve hundred one of this article or, in the case of any taxes  imposed
 pursuant  to  the  authority  of  section  twelve hundred ten [or twelve
 hundred eleven] of this article (other than taxes imposed by the  county
 of Nassau, Erie, Steuben, Cattaraugus, Suffolk, Oneida, Genesee, Greene,
 Franklin,  Hamilton, Herkimer, Tioga, Orleans, Allegany, Ulster, Albany,
 Rensselaer, Tompkins, Wyoming, Columbia, Schuyler,  Rockland,  Chenango,
 Monroe, Chemung, Seneca, Sullivan, Wayne, Livingston, Schenectady, Mont-
 gomery, Delaware, Clinton, Niagara, Yates, Lewis, Essex, Dutchess, Scho-
 harie,  Putnam,  Chautauqua,  Orange,  Oswego,  Ontario,  Jefferson, St.
 Lawrence, Westchester or Onondaga and by the county of Cortland and  the
 city  of Cortland and by the county of Broome and the city of Binghamton
 and by the county of Cayuga and the city of Auburn and by the county  of

 A. 97                               8
 
 Otsego and the city of Oneonta and by the county of Madison and the city
 of  Oneida  and  by the county of Fulton and the city of Gloversville or
 the city of Johnstown as provided in section twelve hundred ten of  this
 article)  at a rate in excess of three percent, except that, in the city
 of Yonkers, in the city of Mount Vernon, in the city of New Rochelle, in
 the city of Fulton, in the city of Oswego, and  in  the  city  of  White
 Plains,  the  rate may not be in excess of four percent, and except that
 in the city of Poughkeepsie in the county of Dutchess,  if  such  county
 withdraws  from the metropolitan commuter transportation district pursu-
 ant to section twelve hundred seventy-nine-b of the  public  authorities
 law  and  if  the revenues from a three-eighths percent rate of such tax
 imposed by such county, pursuant to  the  authority  of  section  twelve
 hundred  ten  of this article, are required by local laws, ordinances or
 resolutions to be set aside for mass transportation purposes,  the  rate
 may not be in excess of three and three-eighths percent.
   (b) If a transaction is taxed by both a county and a city, the rate of
 tax  on such transaction imposed by the county or city, not having prior
 right thereto pursuant to section twelve  hundred  twenty-four  OF  THIS
 SUBPART, shall be deemed to be reduced (or the entire tax eliminated, if
 necessary) to the extent necessary to comply with the foregoing require-
 ment. A tax imposed by a county upon any transaction, to the extent that
 it  would require a reduction in any tax rate imposed thereon by a city,
 shall not become effective in respect to any transaction taxed  by  such
 city  (or  in  respect of other similar transactions outside of the city
 which, if occurring in such city, would be subject  to  such  city  tax)
 before  the  commencement  of the city's next succeeding fiscal year and
 then only if the county shall have given notice  to  such  city  of  its
 imposition of a tax on such transaction at least six months prior to the
 commencement of such fiscal year, provided however that the local legis-
 lative  body  of  such city may waive the requirement of such notice and
 the postponement of the effective date of such tax. A city tax upon  any
 transaction,  to the extent that it would require a reduction in any tax
 rate imposed by a county thereon, shall not become effective in  respect
 of  any  transaction taxed by such county before the commencement of the
 county's next succeeding fiscal year and then only  if  the  city  shall
 have  given  notice  to  such  county of its imposition of a tax on such
 transaction at least six months prior to the commencement of such fiscal
 year, provided, however, that the local legislative body of such  county
 may  waive the requirement of such notice and postponement of the effec-
 tive date of such tax. However, whether or not the  six  months'  notice
 requirement  provided  in  this  section  has been waived, a tax imposed
 pursuant to the authority of  section  twelve  hundred  ten  [or  twelve
 hundred  eleven]  OF THIS ARTICLE shall still be subject to the require-
 ments provided for in the first three sentences of  subdivision  (d)  of
 such  [sections]  SECTION  and  in  subdivision  (e)  of such [sections]
 SECTION.
   § 18. Paragraph 2 of subdivision (b) of section 1224 of the  tax  law,
 as  amended  by  chapter  506 of the laws of 1976, is amended to read as
 follows:
   (2) all of the taxes described in article twenty-eight  as  authorized
 by  subdivision (a) of section twelve hundred ten[, or by section twelve
 hundred eleven,] OF THIS ARTICLE to the extent of one-half  the  maximum
 aggregate  rates authorized under such subdivision (a) [and such section
 twelve hundred eleven], except as otherwise provided in this section.
   § 19. Subdivision (k) of section 1224 of the tax law,  as  amended  by
 chapter  426  of  the laws of 1968 and separately relettered by chapters

 A. 97                               9
 
 531, 574, 617, 718 and 719 of the laws of 1992, is amended  to  read  as
 follows:
   (k)  For  purposes  of this section, the term "prior right" shall mean
 the preferential right to impose any tax described  in  sections  twelve
 hundred  two  [and], twelve hundred three[,] AND twelve hundred ten [and
 twelve hundred eleven] OF THIS ARTICLE and thereby to pre-empt such  tax
 and  to preclude another municipal corporation from imposing or continu-
 ing the imposition of such tax to the extent that such  right  is  exer-
 cised.    However,  the right of pre-emption shall only apply within the
 territorial limits of the taxing jurisdiction having the right  of  pre-
 emption.
   §  20.  Subdivision  (a) of section 1235 of the tax law, as amended by
 chapter 459 of the laws of 1968, is amended to read as follows:
   (a) With respect to taxes  imposed  pursuant  to  subdivision  (a)  of
 section twelve hundred ten [and pursuant to section twelve hundred elev-
 en] OF THIS ARTICLE, the  use of tangible personal property purchased at
 retail  and  of  any  of  the services subject to the sales tax shall be
 exempt from the compensating use tax authorized under subdivision (a) of
 such section twelve hundred ten [and under section twelve hundred  elev-
 en,] to the extent that a retail sales tax or a compensating use tax was
 legally  due  and  paid thereon, without any right to a refund or credit
 thereof, to (1) any municipal corporation in this state or (2) any other
 state or jurisdiction within any other state, but only when it is  shown
 that  such  other state or jurisdiction allows a corresponding exemption
 with respect to the sale or use of tangible personal property or of  any
 of  the services upon which such a sale or compensating use tax was paid
 to this state and any of its municipal corporations, except as  provided
 in subdivision (b) of this section.
   §  21.  Section  1240 of the tax law, as amended by chapter 356 of the
 laws of 2014, is amended to read as follows:
   § 1240. Administration and  collection.  The  taxes  authorized  under
 sections  twelve hundred one through twelve hundred [four] THREE of this
 article which are now imposed shall  continue  to  be  administered  and
 collected  by the fiscal or other officers of the city, county or school
 district in the same manner as such taxes  have  been  administered  and
 collected  by  such  officers immediately prior to the enactment of this
 article, in accordance with the applicable provisions  of  the  charter,
 administrative  code,  local law, ordinance or resolution then in force,
 with such amendments in respect to administration and collection as  may
 be  enacted.  Taxes authorized under sections twelve hundred one through
 twelve hundred [four] THREE of  this  article  which  may  hereafter  be
 imposed  by  a city, county or school district shall be administered and
 collected in such manner as may be provided in its charter,  administra-
 tive  code,  local laws, ordinances or resolutions, with such amendments
 in respect to administration and collection as may be enacted.  Notwith-
 standing  any  other provision of law to the contrary, the authorization
 to impose tax upon the transfer of real property pursuant to subdivision
 (b) of section twelve hundred one of this article, shall not,  when  the
 conveyance  consists  of  a  transfer of property made as a result of an
 order of the court in a foreclosure proceeding ordering the sale of such
 property, include the authorization to impose civil or  criminal  penal-
 ties,  interest, or other liability upon the referee or sheriff effectu-
 ating the transfer.
   § 22. Subdivision (b) of section 1242 of the  tax  law,  as  added  by
 chapter 93 of the laws of 1965, is amended to read as follows:

 A. 97                              10
 
   (b) Cities under one million, counties and school districts. Except in
 the  case  of a wilfully false or fraudulent return with intent to evade
 the tax, no assessment of additional tax shall be made with  respect  to
 taxes  imposed  under  the  authority  of  sections  twelve  hundred two
 [through]  AND  twelve  hundred  [four] THREE OF THIS ARTICLE, after the
 expiration of more than three years from the date of  the  filing  of  a
 return,  provided,  however,  that  where  no  return  has been filed as
 provided by local law, ordinance or resolution, the tax may be  assessed
 at any time.
   §  23.  Subdivision  (a) of section 1243 of the tax law, as amended by
 chapter 808 of the laws of 1992 and paragraph 1 as  further  amended  by
 section  104  of part A of chapter 62 of the laws of 2011, is amended to
 read as follows:
   (a) Any final determination of the amount of  any  tax  payable  under
 sections  twelve hundred one through twelve hundred [four] THREE OF THIS
 ARTICLE shall be reviewable for error, illegality or unconstitutionality
 or any other reason whatsoever by a proceeding  under  article  seventy-
 eight  of  the  civil  practice law and rules if application therefor is
 made to the supreme court within four months after  the  giving  of  the
 notice  of  such  final  determination, provided, however, that any such
 proceeding under article seventy-eight of the  civil  practice  law  and
 rules shall not be instituted by a taxpayer unless (1) the amount of any
 tax  sought  to be reviewed, with such interest and penalties thereon as
 may be provided for by local law, ordinance, resolution  or  regulation,
 shall  be first deposited and there is filed an undertaking, issued by a
 surety company  authorized  to  transact  business  in  this  state  and
 approved by the superintendent of financial services of this state as to
 solvency  and responsibility, in such amount as a justice of the supreme
 court shall approve to the effect that if such proceeding  be  dismissed
 or  the  tax confirmed the taxpayer will pay all costs and charges which
 may accrue in the prosecution of such proceeding or (2) at the option of
 the taxpayer, such undertaking may be in a sum sufficient to  cover  the
 taxes,  interest  and  penalties  stated in such determination, plus the
 costs and charges which may accrue against such taxpayer in  the  prose-
 cution  of  the  proceeding,  in  which  event the taxpayer shall not be
 required to pay such taxes, interest or penalties as a condition  prece-
 dent to the application.
   §  24.  Section  1250 of the tax law, as amended by chapter 169 of the
 laws of 1970, is amended to read as follows:
   § 1250. Administration and collection. The  taxes  imposed  under  the
 authority of sections twelve hundred ten[, twelve hundred eleven, twelve
 hundred  twelve]  and  twelve  hundred twelve-A OF THIS ARTICLE shall be
 administered and collected by the [state tax commission] COMMISSIONER in
 the same manner as the taxes imposed under article twenty-eight of  this
 chapter  are  administered and collected by such commission.  All of the
 provisions of such article relating to or  applicable  to  the  adminis-
 tration  and collection of the taxes imposed by that article shall apply
 to the taxes imposed under the authority of section twelve hundred ten[,
 twelve hundred eleven, twelve hundred twelve] or twelve hundred twelve-A
 OF THIS ARTICLE,  including  sections  eleven  hundred  one  and  eleven
 hundred  eleven  and  sections  eleven hundred thirty-one through eleven
 hundred forty-seven OF THIS CHAPTER, with the same force and  effect  as
 if  those provisions had been incorporated in full into this article and
 had expressly referred  to  the  taxes  imposed  under  sections  twelve
 hundred  ten  [through]  AND  twelve  hundred  twelve-A OF THIS ARTICLE,
 except to the extent that any provisions of  such  article  twenty-eight

 A. 97                              11
 
 are  either  inconsistent  with  a  provision of this article or are not
 relevant to this article.  For purposes of this article, the term  "tax"
 in  part  IV  of such article twenty-eight shall include any tax imposed
 under the authority of section twelve hundred ten[, twelve hundred elev-
 en,  twelve  hundred twelve] or twelve hundred twelve-A OF THIS ARTICLE.
 Wherever there is joint collection of state and local taxes, it shall be
 deemed that such collections shall represent proportionally the applica-
 ble state and local taxes in determining the amount to  be  remitted  to
 local taxing jurisdictions.
   §  25.  Subdivision  (a) of section 1251 of the tax law, as amended by
 chapter 155 of the laws of 1982, is amended to read as follows:
   (a) Every person required to collect any of the  taxes  imposed  under
 the  authority  of  section  twelve hundred ten[, twelve hundred eleven,
 twelve hundred twelve] or twelve hundred twelve-A OF THIS ARTICLE  shall
 file  a  return as required by subdivision (a) of section eleven hundred
 thirty-six OF THIS  CHAPTER  with  the  [tax  commission]  COMMISSIONER,
 except  that return for the quarterly period ending August thirty-first,
 nineteen hundred sixty-five shall only cover the month of August,  nine-
 teen  hundred  sixty-five.  The  return of a vendor of tangible personal
 property or services shall show his OR HER receipts from sales and  also
 the  aggregate  value of tangible personal property and services sold by
 him OR HER, the use of which is subject  to  a  tax  imposed  under  the
 authority  of  this  article  and  the  amount  of  taxes required to be
 collected with respect to such sales and use. The return of  a  [recipi-
 ent]  RECEIPT  of  amusement charges shall show all such charges and the
 amount of tax thereon, and the return of an operator required to collect
 tax on rents shall show all rents received or charged and the amount  of
 tax  thereon.  Every  person  required  to  file a part-quarterly return
 pursuant to subdivision (a) of section eleven hundred thirty-six OF THIS
 CHAPTER shall file a return for the same periods for the  taxes  imposed
 pursuant  to  this  article.  Provided,  however, where a part-quarterly
 return described in paragraph [(i)] ONE or [(ii)] TWO of subdivision (a)
 of section eleven hundred thirty-six is filed for purposes of  complying
 with  this  section and section eleven hundred thirty-six or subdivision
 (a) or (b) of section eleven hundred thirty-seven-A OF THIS CHAPTER,  on
 such  returns separate amounts due for the taxes imposed by each county,
 city or school district, pursuant to the  authority  of  section  twelve
 hundred  ten[,  twelve  hundred eleven, twelve hundred twelve] or twelve
 hundred twelve-A OF THIS ARTICLE, need  not  be  shown.    Rather,  such
 returns  shall  only  show  the aggregate amount of all such local taxes
 calculated in the manner provided for in paragraph [(i)] ONE  or  [(ii)]
 TWO  of  subdivision  (a)  of  section eleven hundred thirty-six OF THIS
 CHAPTER except that in the case of a short-form, part-quarterly  return,
 where  a  county,  city  or  school district did not impose a tax in the
 comparable quarter of the immediately preceding year, the tax  for  that
 locality  shall  be  calculated  on  such  basis as the [tax commission]
 COMMISSIONER shall by regulation prescribe.
   § 26. Subdivision (b) of section 1252 of the tax law,  as  amended  by
 chapter 169 of the laws of 1970, is amended to read as follows:
   (b) The [tax commission] COMMISSIONER, in [its] HIS OR HER discretion,
 may  require or permit any or all persons liable for any tax or required
 to collect any tax authorized under section twelve hundred ten[,  twelve
 hundred  eleven,  twelve  hundred  twelve] or twelve hundred twelve-A OF
 THIS ARTICLE to make payment to such  banks,  banking  houses  or  trust
 companies  designated  by  the [tax commission] COMMISSIONER and to file
 returns with such banks, banking houses or trust companies, as agent  of

 A. 97                              12

 the  state tax commission, in lieu of paying the taxes imposed under the
 authority of section twelve hundred ten[, twelve hundred eleven,  twelve
 hundred  twelve]  or twelve hundred twelve-A OF THIS ARTICLE directly to
 the state tax commission. However, the [tax commission] COMMISSIONER can
 only  designate such banks, banking houses and trust companies which are
 already designated  by  the  comptroller  as  depositories  pursuant  to
 section eleven hundred forty-eight of this chapter.
   §  27.  Section  1253 of the tax law, as amended by chapter 169 of the
 laws of 1970, is amended to read as follows:
   § 1253. Registration. Every person required to  register  pursuant  to
 section  eleven hundred thirty-four OF THIS CHAPTER shall be required to
 register for purposes of  the  taxes  imposed  under  the  authority  of
 sections  twelve  hundred  ten[,  twelve  hundred eleven, twelve hundred
 twelve] and twelve hundred twelve-A OF THIS ARTICLE. However,  only  one
 certificate  of  authority need be issued. Persons who elect to register
 under such section eleven hundred thirty-four pursuant to  the  election
 provided  therein  shall also be required to make a similar election for
 purposes of the taxes imposed  under  the  authority  of  such  sections
 twelve  hundred  ten[, twelve hundred eleven, twelve hundred twelve] and
 twelve hundred twelve-A OF THIS ARTICLE, but  only  one  certificate  of
 authority need be issued.
   §  28.  Subdivisions  (a)  and  (b) of section 1254 of the tax law, as
 amended by chapter 169 of the laws of  1970,  are  amended  to  read  as
 follows:
   (a) Every person required to collect tax, as defined in section eleven
 hundred thirty-one OF THIS CHAPTER, who is required to collect any state
 tax  imposed  under  sections eleven hundred five, eleven hundred six or
 eleven hundred ten OF THIS CHAPTER, shall at the same time  collect  any
 applicable  tax  imposed  by a city, county or school district under the
 authority of [sections] SECTION  twelve  hundred  ten[,  twelve  hundred
 eleven,  twelve hundred twelve] or twelve hundred twelve-A OF THIS ARTI-
 CLE, and where the state tax is a retail sales tax, shall  also  collect
 any  compensating  use  tax  which  may  be  applicable  as  provided in
 [sections] SECTION twelve hundred thirteen or twelve hundred fourteen OF
 THIS ARTICLE.
   (b) Where the state of New York, any of its  agencies,  instrumentali-
 ties, public corporations (including a public corporation created pursu-
 ant  to  agreement or compact with another state or Canada) or political
 subdivisions sells services or property of a  kind  ordinarily  sold  by
 private  persons  it  shall  be  considered a vendor for purposes of the
 taxes imposed under the  authority  of  sections  twelve  hundred  ten[,
 twelve  hundred  eleven,  twelve  hundred  twelve]  and  twelve  hundred
 twelve-A OF THIS ARTICLE and shall be  required  to  collect  the  taxes
 imposed  by cities, counties and school districts under the authority of
 such sections.
   § 29. Subdivisions (a), (b) and paragraph  1  of  subdivision  (c)  of
 section  1261  of  the  tax law, as amended by chapter 84 of the laws of
 2000, subdivision (a) as amended by chapter 182 of  the  laws  of  2005,
 paragraph  1  of subdivision (c) as amended by section 9 of part SS-1 of
 chapter 57 of the laws of 2008, are amended to read as follows:
   (a) All taxes, penalties and interest imposed by cities,  counties  or
 school  districts  under  the  authority of section twelve hundred ten[,
 twelve hundred eleven, twelve hundred twelve] or twelve hundred twelve-A
 of this article, which are  collected  by  the  commissioner,  shall  be
 deposited  daily  with  such  responsible banks, banking houses or trust
 companies, as may be designated by the state comptroller, to the  credit

 A. 97                              13
 
 of  the  comptroller,  in  trust  for  the  cities,  counties  or school
 districts imposing the tax or for (i) the Nassau county interim  finance
 authority  or  (ii)  the Buffalo fiscal stability authority or (iii) the
 Erie  county  fiscal stability authority, created by the public authori-
 ties law, (i) to the extent that net collections from taxes  imposed  by
 Nassau county are payable to the Nassau county interim finance authority
 or  (ii)  to  the extent that net collections from taxes imposed by Erie
 county or by the city of Buffalo  are  payable  to  the  Buffalo  fiscal
 stability  authority  or  (iii)  to the extent that net collections from
 taxes imposed by Erie county are  payable  to  the  Erie  county  fiscal
 stability  authority, or for any public benefit corporation to which the
 tax may be payable pursuant to law. Such deposits and deposits  received
 pursuant  to subdivision (b) of section twelve hundred fifty-two of this
 article shall be kept in trust and separate and  apart  from  all  other
 monies  in  the  possession  of  the  comptroller. The comptroller shall
 require adequate security from all such  depositories  of  such  revenue
 collected  by the commissioner, including the deposits received pursuant
 to subdivision (b) of section twelve hundred fifty-two of this  article.
 Any  amount  payable to such authorities pursuant to the public authori-
 ties law shall, at the time it is otherwise payable to (i) Nassau  coun-
 ty,  (ii)  Erie  county  or  the  city of Buffalo, or (iii) Erie county,
 respectively, as specified in this section,  be  paid  instead  to  such
 respective authority. Any amount payable to a public benefit corporation
 pursuant to law shall, at the time it is otherwise payable to the taxing
 jurisdiction  as  specified  in  this  section,  be paid instead to such
 public benefit corporation.
   (b) The comptroller shall  retain  in  the  comptroller's  hands  such
 amount  as the commissioner may determine to be necessary for refunds in
 respect to the taxes imposed by cities, counties and  school  districts,
 under the authority of section twelve hundred ten[, twelve hundred elev-
 en,  twelve  hundred twelve] or twelve hundred twelve-A OF THIS ARTICLE,
 and for reasonable costs of the commissioner in administering,  collect-
 ing  and distributing such taxes, out of which the comptroller shall pay
 any refunds of such taxes to which taxpayers shall be entitled under the
 provisions of this article.
   (1) The comptroller, after reserving such refund fund and  such  costs
 shall, on or before the twelfth day of each month pay to the appropriate
 fiscal  officers of the foregoing taxing jurisdictions the taxes, penal-
 ties and interest imposed by such jurisdictions under the  authority  of
 sections  twelve  hundred  ten  [through] AND twelve hundred twelve-A of
 this article, collected by the commissioner  pursuant  to  this  article
 during  the  next  preceding calendar month, provided, however, that the
 comptroller shall on or before the last day of June and December make  a
 partial  payment consisting of the collections made during and including
 the first twenty-five days of said months to said fiscal officers of the
 foregoing taxing jurisdictions.
   § 30. Subdivision (e) of section 1261 of the tax law is REPEALED.
   § 31. Subdivision (e) of section 1262 of the tax law is REPEALED.
   § 32. Subdivision 2 of section 302 of the real property  tax  law,  as
 amended  by  chapter  755  of  the  laws  of 1962, is amended to read as
 follows:
   2. The taxable status  date  of  real  property  assessed  for  school
 district  and  village  purposes  shall be determined in accordance with
 [sections thirteen hundred two and] ARTICLE SEVENTY-ONE OF THE EDUCATION
 LAW AND SECTION fourteen hundred of this chapter, respectively. The date
 of taxable status of the real property contained on any village  assess-

 A. 97                              14
 
 ment  roll  shall  be imprinted or otherwise indicated at the top of the
 first page of each volume of such roll.
   §  33. Subdivision 2 of section 1909 of the education law, as added by
 section 3 of part C of chapter 58 of the laws of  1998,  is  amended  to
 read as follows:
   2. Any state aid representing tax savings duly provided by a component
 school district of the central high school district [pursuant to section
 thirteen hundred six-a of the real property tax law] for taxes levied to
 fund  expenditures  of the central high school district shall be claimed
 by such component school district  [pursuant  to  subdivision  three  of
 section  thirteen  hundred  six-a of the real property tax law,] and any
 resulting payment of state aid to the component school district based on
 such tax savings shall be paid by the component school district,  within
 ten  days  after  receipt of such payment, over to the treasurer of such
 central high school district in an amount equal to the  product  of  the
 total  payment  received  by  such component school district for all tax
 savings [provided pursuant to section thirteen hundred six-a of the real
 property tax law] multiplied by the quotient of the tax savings provided
 for taxes levied  to  fund  expenditures  of  the  central  high  school
 district  divided  by the total tax savings duly provided by such compo-
 nent school district [pursuant to section thirteen hundred six-a of  the
 real property law].
   §  34. Section 3601 of the education law, as amended by section 4-a of
 part CCC of chapter 59 of the laws  of  2018,  is  amended  to  read  as
 follows:
   §  3601.  When apportioned and how applied. The amount annually appro-
 priated by the legislature for general support for public  schools,  net
 of  disallowances,  refunds, reimbursements and credits, shall be appor-
 tioned by the commissioner each year prior to the dates of  the  respec-
 tive  final payments provided by law and all moneys so apportioned shall
 be applied exclusively to school purposes authorized by  law.    General
 state  aid  claims,  on  forms  prescribed by the commissioner, shall be
 submitted to the commissioner by September second of each  school  year,
 except  that  the  audit report required by subdivision three of section
 twenty-one hundred sixteen-a of this chapter shall be submitted  to  the
 commissioner by October fifteenth following the close of the school year
 audited  for  all  districts other than the city school districts of the
 cities of Buffalo, Rochester, Syracuse, Yonkers  and  New  York  and  by
 January  first  following  the close of the school year audited for such
 city school districts. No aid shall be paid  to  a  school  district  or
 board  of  cooperative  educational  services prior to the submission of
 claims as required by the commissioner, except that no aid certified  as
 payable to a school district by the commissioner of taxation and finance
 [pursuant  to  paragraph  (c)  of  subdivision three of section thirteen
 hundred six-a of the real property tax law] shall be withheld due to the
 failure of the school  district  to  submit  general  state  aid  claims
 required  by the commissioner, except that no aids shall be withheld due
 to the failure of a school district to submit the audit report  required
 by  subdivision  three  of  section twenty-one hundred sixteen-a of this
 chapter until the thirtieth day following the due date specified in this
 section for such report,  and  except  that  apportionment  for  general
 support  of  public  schools  from  the  funds  apportioned  to a school
 district for the current year in excess of  the  amount  apportioned  to
 such  school  district in the base year shall be withheld until issuance
 of a determination of compliance in writing of  such  school  district's
 statement of total funding allocation by the commissioner and the direc-

 A. 97                              15
 
 tor  of the budget as required by section thirty-six hundred fourteen of
 this part, whenever such shall occur, provided that for purposes of this
 section, "current year" shall mean the current year as defined in  para-
 graph  a  of  subdivision  one of section thirty-six hundred two of this
 part and "base year" shall mean the base year as defined in paragraph  b
 of subdivision one of section thirty-six hundred two of this part.
   §  34-a.  Section 3601 of the education law, as amended by section 4-a
 of part A-1 of chapter 58 of the laws of 2006 and as further amended  by
 subdivision  (d)  of  section  1  of part W of chapter 56 of the laws of
 2010, is amended to read as follows:
   § 3601. When apportioned and how applied. The amount  annually  appro-
 priated  by  the legislature for general support for public schools, net
 of disallowances, refunds, reimbursements and credits, shall  be  appor-
 tioned  by  the commissioner each year prior to the dates of the respec-
 tive final payments provided by law and all moneys so apportioned  shall
 be  applied  exclusively  to school purposes authorized by law.  General
 state aid claims, on forms prescribed  by  the  commissioner,  shall  be
 submitted  to  the commissioner by September second of each school year,
 except that the audit report required by subdivision  three  of  section
 twenty-one  hundred  sixteen-a of this chapter shall be submitted to the
 commissioner by October fifteenth following the close of the school year
 audited for all districts other than the city school  districts  of  the
 cities  of  Buffalo,  Rochester,  Syracuse,  Yonkers and New York and by
 January first following the close of the school year  audited  for  such
 city  school  districts.  No  aid  shall be paid to a school district or
 board of cooperative educational services prior  to  the  submission  of
 claims  as required by the commissioner, except that no aid certified as
 payable to a school district by the commissioner of taxation and finance
 [pursuant to paragraph (c) of  subdivision  three  of  section  thirteen
 hundred six-a of the real property tax law] shall be withheld due to the
 failure  of  the  school  district  to  submit  general state aid claims
 required by the commissioner, and except that no aids shall be  withheld
 due  to  the  failure  of  a  school district to submit the audit report
 required by subdivision three of section twenty-one hundred sixteen-a of
 this chapter until the thirtieth day following the due date specified in
 this section for such report.
   § 35. Paragraph y of subdivision 1 of section 3602  of  the  education
 law,  as  amended  by  section 11 of part B of chapter 57 of the laws of
 2007 and as further amended by subdivision (d) of section 1 of part W of
 chapter 56 of the laws of 2010, is amended to read as follows:
   y. "School tax relief aid" shall mean state aid payable  to  a  school
 district  representing  tax savings duly provided by the school district
 [pursuant to section thirteen hundred six-a of  the  real  property  tax
 law] that is claimed by the school district and certified by the commis-
 sioner of taxation and finance [pursuant to subdivision three of section
 thirteen hundred six-a of the real property tax law].
   § 36. Paragraph (j) and subparagraph (iv) of paragraph (k) of subdivi-
 sion  2  of  section  425 of the real property tax law, paragraph (j) as
 amended by section 1 of part A of chapter 405 of the laws of 1999 and as
 further amended by subdivision (b) of section 1 of part W of chapter  56
 of  the  laws of 2010 and subparagraph (iv) of paragraph (k) as added by
 section 1-a of part E of chapter 83 of the laws of 2002 and redesignated
 by chapter 355 of the laws of 2003, are amended to read as follows:
   (j) Certain city school districts. The commissioner shall  adjust  the
 exempt  amount  for  each  city  containing  a  school district which is
 subject to article fifty-two of the education law, to  account  for  the

 A. 97                              16

 fact  that the school district is fiscally dependent upon the city. This
 adjustment shall be made by multiplying the  exempt  amount  that  would
 otherwise  be determined for the city by sixty-seven percent, or, in the
 case  of  a  city  with  a  population  of one million or more, by fifty
 percent. The exempt amount resulting  from  this  calculation  shall  be
 applied both to the assessed value for city school district purposes and
 to  the assessed value for general city purposes, and state aid shall be
 payable on the combined tax savings [in the manner provided  by  section
 thirteen hundred six-a of this chapter].
   (iv) Notwithstanding the provisions of subparagraph (ii) of this para-
 graph,  when  a  cooperative  apartment corporation is incorporated as a
 mutual company pursuant to the private  housing  finance  law,  and  the
 granting of an exemption pursuant to this section would not inure to the
 benefit  of  eligible  tenant-stockholders  because the real property of
 such corporation is subject to an exemption from  taxation  pursuant  to
 section  thirty-three,  ninety-three,  one  hundred  twenty-five or five
 hundred fifty-six of the private housing  finance  law,  an  alternative
 benefit  shall  be  provided  to  such corporation and passed through to
 eligible tenant-stockholders in the manner provided by this subdivision.
 Such alternative benefit shall consist of a reduction in the real  prop-
 erty  taxes or payments in lieu of taxes that would otherwise be payable
 on account of such real property. The total  amount  of  such  reduction
 shall be the sum of the "STAR savings" for all of the cooperative apart-
 ment  units  that are occupied by one or more eligible tenant-stockhold-
 ers. The STAR savings for each such unit shall be equal to one-third  of
 the  exempt amount determined pursuant to paragraph (a) of this subdivi-
 sion for purposes of the basic or enhanced exemption, as  the  case  may
 be,  multiplied  by  the applicable school tax rate, or in the case of a
 school district described in paragraph (j) of this subdivision,  by  the
 applicable  city  tax rate. Provided, however, in no case shall the STAR
 savings for any individual unit exceed the amount payable by or chargea-
 ble to the unit on account of real property taxes or payments in lieu of
 taxes. The STAR savings so determined for each unit shall be credited by
 the cooperative apartment corporation against the real property taxes or
 payments in lieu of taxes otherwise payable  by  or  chargeable  to  the
 eligible  tenant-stockholders.  The  total  of  the alternative benefits
 provided pursuant to this subparagraph shall be  a  state  charge  which
 shall  be  payable  in the same manner that school districts are compen-
 sated [pursuant to section thirteen hundred six-a of this  chapter]  for
 tax savings attributable to exemptions granted pursuant to this section.
   §  37.  Subdivisions  1 and 2 of section 1216 of the real property tax
 law, as added by chapter 800 of the laws of 1967 and  subdivision  1  as
 further  amended by subdivision (b) of section 1 of part W of chapter 56
 of the laws of 2010, are amended to read as follows:
   1. Where a supplemental assessment roll has been  completed,  verified
 and  filed  [pursuant  to  section  thirteen hundred thirty-five of this
 chapter] AS PER THE REQUEST  OF  THE  SCHOOL  AUTHORITIES  OF  A  SCHOOL
 DISTRICT, the commissioner shall determine an equalization rate for such
 supplemental  assessment roll in the manner provided in this article for
 determining equalization rates  for  towns.  The  equalization  rate  so
 determined for the supplemental assessment roll shall be used in comput-
 ing  the  taxable  full  valuation  of real property on the supplemental
 assessment roll for all school district  purposes  except  as  otherwise
 provided  [in  section thirteen hundred fourteen] BY OTHER PROVISIONS of
 this chapter.

 A. 97                              17
 
   2. The full valuation of taxable property for school district purposes
 for a fiscal year of  a  school  district  in  which  SUCH  supplemental
 assessment rolls were completed, verified and filed [pursuant to section
 thirteen  hundred  thirty-five  of  this  chapter] for such fiscal year,
 shall be the simple average of the full valuation of taxable property on
 the  regular  and  supplemental assessment rolls of such school district
 for such fiscal year, provided however, that such  supplemental  assess-
 ment  rolls shall not be used in determining limitations on indebtedness
 pursuant to the local finance law. Such full valuation shall be computed
 for each roll by dividing the taxable assessed valuation  on  each  such
 roll by the state equalization rate established for each such roll.
   §  38.  Subdivision 1 of section 1226 of the real property tax law, as
 added by chapter 280 of the laws of  1985  and  as  further  amended  by
 subdivision  (b)  of  section  1  of part W of chapter 56 of the laws of
 2010, is amended to read as follows:
   1. If the commissioner finds that there has been a material change  in
 level  of assessment in a town or city since the last state equalization
 rate was established, it shall determine and certify a special equaliza-
 tion rate for tax apportionment purposes to the district  superintendent
 of  schools for use in the apportionment of school taxes [as provided in
 section thirteen hundred fourteen of this chapter].
   § 39. Paragraph (a) of subdivision 2 of section 1227 of the real prop-
 erty tax law, as added by chapter 87 of the laws of 2001 and as  further
 amended  by  subdivision (b) of section 1 of part W of chapter 56 of the
 laws of 2010, is amended to read as follows:
   (a) When a nuclear powered electric generating facility is exempt from
 taxation for school district purposes pursuant to section  four  hundred
 eighty-five  of this chapter, but it is not exempt for all purposes, the
 commissioner shall  establish  a  special  apportionment  rate  for  the
 assessing  unit  containing  the  facility, which rate shall be used for
 purposes of apportioning school district taxes to  that  assessing  unit
 [pursuant to section thirteen hundred fourteen of this chapter,] subject
 to  the  provisions  of  paragraph  (b) of this subdivision.   Provided,
 however, that no such rate shall be established unless it  would  result
 in  a  change of two percent or more in the share of the school district
 levy allocated to at least one school district segment, or where  appli-
 cable in the share of the non-homestead class levy allocated to at least
 one portion.
   §  40.  Subdivision  1  and paragraph (a) and the opening paragraph of
 paragraph (d) of subdivision 7 of section 1316 of the real property  tax
 law,  as  added  by  chapter  556  of the laws of 2002, subdivision 1 as
 further amended by subdivision (b) of section 1 of part W of chapter  56
 of the laws of 2010, are amended to read as follows:
   1.  Notwithstanding  the provisions of [section thirteen hundred four-
 teen of this]  article  SEVENTY-ONE  OF  THE  EDUCATION  LAW,  a  school
 district  located in more than one city or town, which includes a desig-
 nated large property, as determined by the commissioner of taxation  and
 finance,  may  provide  by  annual resolution, adopted no later than ten
 days prior to the last day provided by law for the levy of school taxes,
 that school taxes to be levied for the fiscal year commencing July first
 of the same year shall be apportioned to each city or town or part ther-
 eof in accordance with the provisions set forth in this section.
   (a) The tax shall be apportioned in accordance with the provisions  of
 [section  thirteen  hundred fourteen of this] article SEVENTY-ONE OF THE
 EDUCATION LAW.

 A. 97                              18
 
   The resulting tax levy from paragraph (c) of this subdivision shall be
 reapportioned among all other property within the  taxing  jurisdiction,
 exclusive  of  the designated large property. This reapportionment shall
 be done in accordance with [section thirteen hundred fourteen  of  this]
 THE PROVISIONS OF article SEVENTY-ONE OF THE EDUCATION LAW, except that:
   § 41. Paragraphs (a) and (f) of subdivision 4 of section 1903-a of the
 real property tax law, as amended by chapter 47 of the laws of 1991, are
 amended to read as follows:
   (a) Equalization by class. The tax authorities shall determine for the
 homestead  and non-homestead classes, respectively, the total full valu-
 ation and total taxable full valuation of the real property  subject  to
 taxation  for  district  purposes  in  each city or town or part thereof
 included within the tax district. The total full valuation of a class in
 a city or town or part thereof shall be computed by dividing  the  total
 assessed  value  of  the property in the class by the state equalization
 rate or  special  equalization  rate  [prescribed  in  section  thirteen
 hundred fourteen of this chapter]. The total taxable full valuation of a
 class  in  a  city or town or part thereof shall be computed by dividing
 the total taxable assessed value of the property in  the  class  by  the
 state  equalization  rate  or  special  equalization rate [prescribed in
 section thirteen hundred fourteen of this chapter].
   (f) Correction and review. The equalization and apportionment required
 by this subdivision shall be subject to correction  and  review  to  the
 extent  practicable [as provided in section thirteen hundred fourteen of
 this chapter].
   § 42. Subdivision 2 of section 954 of the real property  tax  law,  as
 added by chapter 440 of the laws of 1989, is amended to read as follows:
   2. Notwithstanding the provisions of section nine hundred twenty-two[,
 thirteen  hundred  twenty-two, thirteen hundred twenty-four] or fourteen
 hundred thirty of this chapter,  upon  agreement  between  a  collecting
 officer  and  a  mortgage  investing institution, the mortgage investing
 institution or its agent shall, no later than thirty days prior  to  the
 last  date  established  by law for the annexation of the warrant to the
 assessment roll, present to the collecting officer a list in any mutual-
 ly agreeable format of  the  real  property  tax  escrow  accounts  with
 respect  to  which  the  mortgage investing institution or its agent has
 been authorized by the mortgagor to receive tax bills. If the collecting
 officer and mortgage investing institution agree, a  list  of  additions
 and  deletions  to  the  last  such  list  so delivered may be presented
 instead.
   § 43. Subdivision 2 of section 544 of the real  property  tax  law  is
 amended to read as follows:
   2.  No penalties, interest or fees of any kind, except fees payable to
 school district collecting officers  [pursuant  to  subdivision  one  of
 section  thirteen  hundred twenty-eight of this chapter] on school taxes
 on lands outside the forest preserve, shall be added to taxes payable by
 the state pursuant to the provisions of this section.
   § 44. Subdivision 2 of section 558 of the real property  tax  law,  as
 amended  by  chapter  529  of  the  laws  of 1990, is amended to read as
 follows:
   2. The county legislature of any county shall direct the  cancellation
 of  any  unpaid school tax relevied by such county [pursuant to subdivi-
 sion five of section thirteen hundred  thirty  or  subdivision  five  of
 section  thirteen  hundred  thirty-two  of  this chapter,] or any unpaid
 village tax relevied by such county  pursuant  to  subdivision  four  of
 section  fourteen hundred forty-two of this chapter, against property of

 A. 97                              19
 
 the state or the United States where it is determined that the  lien  of
 such  tax  cannot be enforced, or where the lien of such tax is rendered
 permanently unenforceable by operation of the provisions of any statute.
 The  amount  of any tax so cancelled shall be charged against the school
 district or village which levied such tax. The amount so charged against
 a school district or village shall be withheld by the  county  treasurer
 from  any  moneys  which  shall  become  payable  by  him to such school
 district or village  by  reason  of  taxes  which  shall  thereafter  be
 returned  to  him  as uncollected by such school district or village. No
 such cancellation of any unpaid school taxes or no such charge shall  be
 made  by  the  county  legislature  against  any such school district or
 village unless ten days' notice thereof by mail shall be  given  to  the
 school authorities thereof.
   §  45.  Subdivision 1-b of section 3651 of the education law, as added
 by section 73 of part A of chapter 436 of the laws of 1997,  is  amended
 to read as follows:
   1-b.  Notwithstanding  the  provisions  of  subdivision  one  of  this
 section, where the city or county is not required to pay to the treasur-
 er of a city school district unpaid taxes during  the  fiscal  year  for
 which  such  real  property  taxes are levied, the board of education of
 such city school district may establish a reserve for uncollected  taxes
 without  approval  of  the  qualified  voters  of  the  school district,
 provided that the ratio of the amount of such reserve to the total prin-
 cipal amount of the district's tax levy for such fiscal year  shall  not
 be  less  than  the ratio of the principal amount of the school district
 taxes as levied by the school district for  the  last  completed  fiscal
 year but not received by the district before the end of such fiscal year
 to  the  total  principal amount of the tax levy for such last completed
 fiscal year.  If the city or county is not required to pay to the treas-
 urer of a city school district unpaid taxes [pursuant to  section  thir-
 teen  hundred  thirty-two  of  the  real property tax law], the board of
 education of the city school district shall establish a reserve pursuant
 to this subdivision, provided that such reserve shall not be  less  than
 the  amount  of taxes for the fiscal year for which such budget is being
 prepared which are estimated to be unpaid during such fiscal year [under
 the aforesaid provisions of the real property tax law].
   § 46. Paragraph e of subdivision 7 of section 545 of the real property
 tax law, as amended by chapter 800 of the laws of 1967,  is  amended  to
 read as follows:
   e. "Latest preceding assessment roll" means the last preceding assess-
 ment  roll  finally  completed,  verified  and  filed prior to the final
 completion of the assessment roll for which the transition assessment is
 being established, but shall not mean or include a supplemental  assess-
 ment roll completed, verified and filed as [provided in section thirteen
 hundred  thirty-five  of  this  chapter]  PER  THE REQUEST OF THE SCHOOL
 AUTHORITIES OF A SCHOOL DISTRICT.
   § 47. Subdivisions 1 and 3 of section 972 of  the  real  property  tax
 law,  as  amended  by section 12 of part B of chapter 389 of the laws of
 1997, are amended to read as follows:
   1. Adoption.  Notwithstanding any provisions of this chapter,  or  any
 other  general,  special  or  local law to the contrary, the legislative
 body of a county may, by local law, provide that  thereafter  and  until
 such  local  law is repealed, the county shall become the tax collection
 agency for the purpose of collecting taxes in installments as prescribed
 by this title [and by sections thirteen hundred thirty-six through thir-
 teen hundred forty-two of this chapter].  The term "taxes"  as  used  in

 A. 97                              20
 
 this  title  shall  include  special assessments which are levied by the
 county legislative body at the time and in the manner  provided  by  law
 for the levy of county and town taxes.
   3.    Interest.  (a)  Each  installment  other than the first shall be
 subject to interest at the rate  determined  pursuant  to  section  nine
 hundred  twenty-four-a  of  this  article,  or  such other law as may be
 locally applicable, up to and including the date on which it  is  to  be
 paid.    Such  interest  shall be amortized over all scheduled payments,
 unless the local law provides for unequal installments,  in  which  case
 interest  shall  be calculated and imposed separately upon each install-
 ment.
   (b) If an installment is not paid on or before the  date  it  is  due,
 additional  interest  shall be added as provided by section nine hundred
 seventy-five [or section thirteen hundred forty] of this [chapter] ARTI-
 CLE.
   (c) The amount of any interest which shall be added to any installment
 pursuant to this section  and  section  nine  hundred  seventy-five  [or
 section  thirteen  hundred forty] of this [chapter] ARTICLE shall belong
 to the county.
   § 48. In  order  to  provide  for  continuity  of  funding  to  school
 districts,  fifty  percent  of the school taxes due on July first in the
 year preceding the effective date of this act shall be paid  as  hereto-
 fore required by law.
   § 49. This act shall take effect on the first of January next succeed-
 ing  the  date  on  which it shall have become a law, provided, however,
 that sections two, four, five, six, eight and ten through forty-seven of
 this act shall take effect on the first of January  in  the  fifth  year
 next  succeeding  such  effective  date; and provided, further, that the
 provisions of section 3601 of the education law made by section  thirty-
 four  of  this  act  shall be subject to the expiration and reversion of
 such section pursuant to subdivision 2 of section  44  of  part  CCC  of
 chapter  59  of  the  laws  of 2018, as amended, when upon such date the
 provisions of section thirty-four-a of this act shall take effect.