NY State Senate Bill 2025-S5560

Senate Bill S5560

2025-2026 Legislative Session

Extends the period during which the city of White Plains is authorized to impose an additional sales and compensating use tax

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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
Feb 25, 2025	referred to investigations and government operations

2025-S5560 (ACTIVE) - Details

See Assembly Version of this Bill:: A4533
Current Committee:: Senate Investigations And Government Operations
Law Section:: Tax Law
Laws Affected:: Amd §1210, Tax L
Versions Introduced in Other Legislative Sessions:: 2021-2022: S3501, A4588
2023-2024: S5622, A5369

2025-S5560 (ACTIVE) - Summary

Extends the period during which the city of White Plains is authorized to impose an additional sales and compensating use tax to 2027.

2025-S5560 (ACTIVE) - Sponsor Memo

                                 
BILL NUMBER: S5560

SPONSOR: MAYER
 
TITLE OF BILL:

An act to amend the tax law, in relation to extending the period during
which the city of White Plains is authorized to impose an additional
sales and compensating use tax

 
PURPOSE OF BILL:

The purpose of this bill is to extend, for an additional two years,
White Plains' authority to impose its current tax rate of sales and
compensating use tax.

 
SUMMARY OF SPECIFIC PROVISIONS:

Section 1 extends the authorization of the city of White Plains to main-
tain its current rate of sales and compensating use tax.

Section 2 governs the effectiveness of a sales tax extension adopted by
the local government of White Plains and sets rules for the filing of

the local law, ordinance or resolution adopting the extension.

Section 3 sets the effective date.

 
JUSTIFICATION:

Since 1993, the state has authorized the city of White Plains to impose
an additional one-half of one percent rate of sales tax to replace
revenue lost through local preemption. Since 2008, the state has
approved an additional one-quarter of one percent rate of sales tax
bringing the city of White Plains sales tax rate to two and a quarter
percent. In 2010, the city asked for and the state enacted legislation
to permit the city of White Plains to impose an additional one-quarter
of one percent rate of sales tax and to require the city to pay the
proceeds of this 2010 rate increase into a contingency and tax stabili-
zation reserve fund under section 6-e of the general municipal law. In
2023 the State removed the requirement to deposit the one-quarter of one
percent portion of the tax levy into the Contingency and Tax Stabiliza-
tion Reserve Fund.

The current sales tax rate of 8.375% in White Plains, of which 2.5% goes
to the city, is equal to that of other municipalities in Westchester
County except for the City of Yonkers which has a higher sales tax rate.

This bill will permit the city of White Plains to continue to impose
each of these additional tax rates through August 31, 2027. Sales and
use taxes are a significant source of revenue for the city. In the
fiscal year ended June 30, 2024, sales and use taxes amounted to $57.5
million (29% of $200.3 million) in total General Fund revenues.

 
PRIOR LEGISLATIVE HISTORY:

2023: S5622 (Mayer)/A5369 (Paulin), signed, ch. 132

2021: S3501 (Mayer)/A4588(Paulin), signed, ch. 109

2019: S2669 (Mayer)/A5246(Buchwald), signed, ch. 33
2017: S2961 (Latimer)/A2930(Buchwald), signed, ch. 28

2015: S723 (Latimer)/A222 (Buchwald), signed, ch. 17

2013: $3406 (Latimer)/A3883 (Buchwald),signed, ch. 44

2011: S3796 (Oppenheimer)/A6105 (Paulin), signed, ch. 30

2010: S6868A (Oppenheimer)A9965A (Paulin), signed, ch. 74

2009: S1087 (Oppenheimer)/A3129(Bradley), signed, ch. 37

 
FISCAL IMPLICATIONS:

None to the State.

 
EFFECTIVE DATE:
This act shall take effect immediately.

2025-S5560 (ACTIVE) - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   5560
 
                        2025-2026 Regular Sessions
 
                             I N  S E N A T E
 
                             February 25, 2025
                                ___________
 
 Introduced  by  Sen.  MAYER  -- 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 extending the period  during
   which  the  city of White Plains is authorized to impose an additional
   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 3 of subparagraph (ii) of the opening paragraph of
 section 1210 of the tax law, as amended by chapter 132 of  the  laws  of
 2023, is amended to read as follows:
   (3)  the  city  of  White  Plains  is  hereby  further  authorized and
 empowered to adopt and  amend  local  laws,  ordinances  or  resolutions
 imposing  such  taxes  at  a  rate which is: (i) one-half of one percent
 additional to the three percent rate authorized above in this  paragraph
 for such city for the period beginning September first, nineteen hundred
 ninety-three  and ending August thirty-first, two thousand [twenty-five]
 TWENTY-SEVEN; and (ii) an additional one-quarter of one percent in addi-
 tion to the other rates authorized in this paragraph for such  city  for
 the  period  beginning March first, two thousand eight and ending August
 thirty-first, two thousand  [twenty-five]  TWENTY-SEVEN;  and  (iii)  an
 additional  one-quarter  of  one  percent in addition to the other rates
 authorized in this paragraph for such city for the period beginning June
 first, two thousand ten and ending  August  thirty-first,  two  thousand
 [twenty-five] TWENTY-SEVEN;
   § 2. Notwithstanding the provisions of subdivision (d) of section 1210
 of  the  tax law or any other provision of law, local law, rule or regu-
 lation to the contrary, a local law, ordinance or resolution enacted  or
 amended  pursuant  to  the authority of this act, imposing an additional
 rate of tax in the city of  White  Plains,  shall  become  effective  in
 accordance with the provisions of subdivision (d) of section 1210 of the
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD08150-01-5

 S. 5560                             2
 
 tax  law, except that the certified copy of such local law, ordinance or
 resolution which must be mailed by certified or registered mail  to  the
 commissioner  of  taxation  and  finance at the commissioner's office in
 Albany  must  be so mailed at least twenty-one days prior to the date on
 which such local law, ordinance or resolution is to take effect.
   § 3. This act shall take effect immediately.

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