NY State Senate Bill 2025-S21

Senate Bill S21

2025-2026 Legislative Session

Relates to expenditures for Warren county community colleges; extends the effectiveness of provisions relating to an additional Warren county mortgage recording tax

download bill text pdf

Current Bill Status - In Senate Committee Investigations And Government Operations Committee

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

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Actions

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	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jan 08, 2025	referred to investigations and government operations

2025-S21 (ACTIVE) - Details

Current Committee:: Senate Investigations And Government Operations
Law Section:: Tax Law
Laws Affected:: Amd §261, Tax L; amd §2, Chap 368 of 2008

2025-S21 (ACTIVE) - Summary

Relates to Warren county no longer providing community colleges funding with excess funds from the collection of mortgage recording taxes as such money is allocated to the CDTA; extends the effectiveness of provisions relating to an additional Warren county mortgage recording tax to December 1, 2027.

2025-S21 (ACTIVE) - Sponsor Memo

                                 
BILL NUMBER: S21

SPONSOR: STEC
 
TITLE OF BILL:

An act to amend the tax law, in relation to expenditures for Warren
county community colleges; and to amend chapter 368 of the laws of 2008,
amending the tax law relating to authorizing the county of Warren to
impose an additional mortgage recording tax, in relation to extending
the effectiveness thereof

 
PURPOSE:

To extend Warren County's mortgage tax and correct a conflict in exist-
ing law about where the money can be dedicated.

 
SUMMARY OF PROVISIONS:

Section 1 - Amends subdivision 1 of section 261 of the tax law to remove
Warren County from paragraph (g).

Section 2 - Amends subdivision 1 of section 261 of the tax law to remove

Warren County from paragraph (g).

Section 3 - Extends Warren County's mortgage recording tax through Dec.
1, 2027

Section 4 - Provides effective date

 
JUSTIFICATION:

Recently, Warren County joined the Capital District Transportation
Authority, and state law requires that a county's mortgage recording tax
be dedicated to paying for this service.

However, preexisting state law also required Warren County's tax be
applied to the support of its community college, SUNY Adirondack.  For
years, Warren County has supplemented its support of the college from
the general fund.

This bill would rectify the conflict within state tax law and extend
Warren County's mortgage recording tax for an additional two years.

 
LEGISLATIVE HISTORY:

New bill

 
FISCAL IMPLICATIONS:

None

 
EFFECTIVE DATE:
This act shall take effect immediately; provided that the amendments to
paragraph (g) of subdivision 1 of section 261 of the tax law made by
section one of this act shall be subject to the expiration and reversion
of such paragraph pursuant to section 3 of chapter 3 27 of the laws of
2006, as amended, when upon such date the provisions of section two of
this act shall take effect.

2025-S21 (ACTIVE) - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                    21
 
                        2025-2026 Regular Sessions
 
                             I N  S E N A T E
 
                                (PREFILED)
 
                              January 8, 2025
                                ___________
 
 Introduced  by  Sen.  STEC  --  read twice and ordered printed, and when
   printed to be committed to the Committee on Investigations and Govern-
   ment Operations
 
 AN ACT to amend the tax law, in  relation  to  expenditures  for  Warren
   county  community  colleges;  and  to amend chapter 368 of the laws of
   2008, amending the tax law  relating  to  authorizing  the  county  of
   Warren  to impose an additional mortgage recording tax, in relation to
   extending the effectiveness thereof
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section  1.  Paragraph  (g) of subdivision 1 of section 261 of the tax
 law, as amended by chapter 327 of the laws of 2006, is amended  to  read
 as follows:
   (g)  with respect to the [counties] COUNTY of Washington [and Warren],
 to the county treasurer of such county to be used to pay for any and all
 expenses incurred by such [counties] COUNTY for the support of community
 colleges pursuant to article one hundred  twenty-six  of  the  education
 law;  with  respect  to  the county of Essex, to the county treasurer of
 such county to be used to pay for any and all expenses incurred by  such
 county for county office and court facility projects and, after all such
 expenses  are paid, for any and all expenses incurred by such county for
 county correctional and public safety facility projects;
   § 2. Paragraph (g) of subdivision 1 of section 261 of the tax law,  as
 amended  by  chapter  365  of  the  laws  of 2005, is amended to read as
 follows:
   (g) with respect to the [counties] COUNTY of Washington [and  Warren],
 to the county treasurer of such county to be used to pay for any and all
 expenses incurred by such [counties] COUNTY for the support of community
 colleges  pursuant  to  article  one hundred twenty-six of the education
 law; with respect to the county of Essex, to  the  county  treasurer  of
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.

                                                            LBD00186-01-5
 S. 21                               2
 
 such  county to be used to pay for any and all expenses incurred by such
 county for county office and court facility projects;
   §  3.  Section  2 of chapter 368 of the laws of 2008, amending the tax
 law relating to authorizing the county of Warren to impose an additional
 mortgage recording tax, as amended by chapter 285 of the laws  of  2023,
 is amended to read as follows:
   §  2.  This  act shall take effect immediately and shall expire and be
 deemed repealed December 1, [2025] 2027.
   § 4. This act shall take effect immediately; provided that the  amend-
 ments  to  paragraph  (g) of subdivision 1 of section 261 of the tax law
 made by section one of this act shall be subject to the  expiration  and
 reversion  of such paragraph pursuant to section 3 of chapter 327 of the
 laws of 2006, as amended, when upon such date the provisions of  section
 two of this act shall take effect.

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