S T A T E O F N E W Y O R K
________________________________________________________________________
6427
2025-2026 Regular Sessions
I N A S S E M B L Y
March 4, 2025
___________
Introduced by M. of A. PAULIN -- read once and referred to the Committee
on Ways and Means
AN ACT to amend the tax law, in relation to revising the period of
authorization for the county of Westchester's additional one percent
rate of sales and compensating use tax; and to amend chapter 272 of
the laws of 1991, amending the tax law relating to the method of
disposition of sales and compensating use tax revenue in Westchester
county and enacting the Westchester county spending limitation act, in
relation to revising the period of authorization for the county of
Westchester's additional one percent rate of sales and compensating
use tax
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Clause 42 of subparagraph (i) of the opening paragraph of
section 1210 of the tax law, as amended by chapter 272 of the laws of
2023, is amended to read as follows:
(42) the county of Westchester 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 August first, two thousand nineteen and ending
November thirtieth, two thousand [twenty-five] TWENTY-SEVEN;
§ 2. Subdivision e of section 4 and sections 5, 7 and 16 of chapter
272 of the laws of 1991, amending the tax law relating to the method of
disposition of sales and compensating use tax revenue in Westchester
county and enacting the Westchester county spending limitation act, as
amended by chapter 272 of the laws of 2023, are amended to read as
follows:
e. "Spending limitation" means the maximum amount of county spending
established in county fiscal years 1992, 1993, 1994, 1995, 1996, 1997,
1998, 1999, 2000, 2001, 2002, 2003, 2004, 2005, 2006, 2007, 2008, 2009,
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD10282-01-5
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2010, 2011, 2012, 2013, 2014, 2015, 2016, 2017, 2018, 2019, 2020, 2021,
2022, 2023, 2024 [and], 2025, 2026 AND 2027.
§ 5. Establishment of annual spending limitation. a. For county fiscal
years 1992, 1993, 1994, 1995, 1996, 1997, 1998, 1999, 2000, 2001, 2002,
2003, 2004, 2005, 2006, 2007, 2008, 2009, 2010, 2011, 2012, 2013, 2014,
2015, 2016, 2017, 2018, 2019, 2020, 2021, 2022, 2023, 2024 [and], 2025,
2026 AND 2027 there shall be in effect an annual spending limitation.
The spending limitation shall be derived from a fixed percentage
reflecting the ratio of base year spending to county personal income.
County personal income for such calculation shall be for the period
January 1, 1986 through December 31, 1986. Such percentage shall be
applied to county personal income for the period January 1, 1989 through
December 31, 1989, to determine the spending limitation for county
fiscal year 1992; to determine the spending limitation for county fiscal
year 1993, such percentage shall be applied to county personal income
for the period January 1, 1990 through December 31, 1990; to determine
the spending limitation for county fiscal year 1994, such percentage
shall be applied to county personal income for the period January 1,
1991 through December 31, 1991; to determine the spending limitation for
county fiscal year 1995, such percentage shall be applied to county
personal income for the period January 1, 1992 through December 31,
1992; to determine the spending limitation for county fiscal year 1996,
such percentage shall be applied to county personal income for the peri-
od January 1, 1993 through December 31, 1993; to determine the spending
limitation for county fiscal year 1997, such percentage shall be applied
to county personal income for the period January 1, 1994 through Decem-
ber 31, 1994; to determine the spending limitation for county fiscal
year 1998, such percentage shall be applied to county personal income
for the period January 1, 1995 through December 31, 1995; to determine
the spending limitation for county fiscal year 1999, such percentage
shall be applied to county personal income for the period January 1,
1996 through December 31, 1996; to determine the spending limitation for
county fiscal year 2000, such percentage shall be applied to county
personal income for the period January 1, 1997 through December 31,
1997; to determine the spending limitation for county fiscal year 2001,
such percentage shall be applied to county personal income for the peri-
od January 1, 1998 through December 31, 1998; to determine the spending
limitation for county fiscal year 2002, such percentage shall be applied
to county personal income for the period January 1, 1999 through Decem-
ber 31, 1999; to determine the spending limitation for county fiscal
year 2003, such percentage shall be applied to county personal income
for the period January 1, 2000 through December 31, 2000; to determine
the spending limitation for county fiscal year 2004, such percentage
shall be applied to county personal income for the period January 1,
2001 through December 31, 2001; to determine the spending limitation for
county fiscal year 2005, such percentage shall be applied to county
personal income for the period January 1, 2002 through December 31,
2002; to determine the spending limitation for county fiscal year 2006,
such percentage shall be applied to county personal income for the peri-
od January 1, 2003 through December 31, 2003; to determine the spending
limitation for the county fiscal year 2007, such percentage shall be
applied to county personal income for the period January 1, 2004 through
December 31, 2004; to determine the spending limitation for the county
fiscal year 2008, such percentage shall be applied to county personal
income for the period January 1, 2005 through December 31, 2005; to
determine the spending limitation for the county fiscal year 2009, such
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percentage shall be applied to county personal income for the period
January 1, 2006 through December 31, 2006; to determine the spending
limitation for the county fiscal year 2010, such percentage shall be
applied to county personal income for the period January 1, 2007 through
December 31, 2007; to determine the spending limitation for the county
fiscal year 2011, such percentage shall be applied to county personal
income for the period January 1, 2008 through December 31, 2008; to
determine the spending limitation for the county fiscal year 2012, such
percentage shall be applied to county personal income for the period
January 1, 2009 through December 31, 2009; to determine the spending
limitation for the county fiscal year 2013, such percentage shall be
applied to county personal income for the period January 1, 2010 through
December 31, 2010; to determine the spending limitation for the county
fiscal year 2014, such percentage shall be applied to county personal
income for the period January 1, 2011 through December 31, 2011; to
determine the spending limitation for the county fiscal year 2015, such
percentage shall be applied to county personal income for the period
January 1, 2012 through December 31, 2012; to determine the spending
limitation for county fiscal year 2016, such percentage shall be applied
to the county personal income for the period January 1, 2013 through
December 31, 2013; to determine the spending limitation for the county
fiscal year 2017, such percentage shall be applied to county personal
income for the period January 1, 2014 through December 31, 2014; and to
determine the spending limitation for county fiscal year 2018, such
percentage shall be applied to the county personal income for the period
January 1, 2015 through December 31, 2015; to determine the spending
limitation for the county fiscal year 2019, such percentage shall be
applied to county personal income for the period January 1, 2016 through
December 31, 2016; and to determine the spending limitation for county
fiscal year 2020, such percentage shall be applied to the county
personal income for the period January 1, 2017 through December 31,
2017; and to determine the spending limitation for the county fiscal
year 2021, such percentage shall be applied to county personal income
for the period January 1, 2018 through December 31, 2018; and to deter-
mine the spending limitation for the county fiscal year 2022, such
percentage shall be applied to county personal income for the period
January 1, 2019 through December 31, 2019; and to determine the spending
limitation for the county fiscal year 2023, such percentage shall be
applied to county personal income for the period January 1, 2020 through
December 31, 2020; and to determine the spending limitation for the
county fiscal year 2024, such percentage shall be applied to county
personal income for the period January 1, 2021 through December 31,
2021; and to determine the spending limitation for the county fiscal
year 2025, such percentage shall be applied to county personal income
for the period January 1, 2022 through December 31, 2022; AND TO DETER-
MINE THE SPENDING LIMITATION FOR THE COUNTY FISCAL YEAR 2026, SUCH
PERCENTAGE SHALL BE APPLIED TO COUNTY PERSONAL INCOME FOR THE PERIOD
JANUARY 1, 2023 THROUGH DECEMBER 31, 2023; AND TO DETERMINE THE SPENDING
LIMITATION FOR THE COUNTY FISCAL YEAR 2027, SUCH PERCENTAGE SHALL BE
APPLIED TO COUNTY PERSONAL INCOME FOR THE PERIOD JANUARY 1, 2024 THROUGH
DECEMBER 31, 2024.
b. The spending limitation shall serve as a statutory cap on county
spending to be reflected in the tentative budget as well as the enacted
budget for county fiscal years beginning in 1992.
§ 7. Mandatory tax reduction. In the event that the county spending
subject to the spending limitation exceeds such limitation in the adop-
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tive county budget for county fiscal year 1992, 1993, 1994, 1995, 1996,
1997, 1998, 1999, 2000, 2001, 2002, 2003, 2004, 2005, 2006, 2007, 2008,
2009, 2010, 2011, 2012, 2013, 2014, 2015, 2016, 2017, 2018, 2019, 2020,
2021, 2022, 2023, 2024 [or], 2025, 2026 OR 2027 then section 1262-b of
the tax law shall be repealed.
§ 16. This act shall take effect immediately, provided, however, that
sections one through seven of this act shall be in full force and effect
until November 30, [2025] 2027.
§ 3. This act shall take effect immediately; provided, however that
the amendments to sections 4, 5 and 7 of chapter 272 of the laws of 1991
made by section two of this act shall not affect the expiration of such
sections and shall expire and be deemed repealed therewith.