Bill Text: NY S00021 | 2025-2026 | General Assembly | Introduced

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Bill Title: 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.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced) 2025-01-08 - REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS [S00021 Detail]

Download: New_York-2025-S00021-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                           21

                               2025-2026 Regular Sessions

                    IN SENATE

                                       (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:

     1    Section  1.  Paragraph  (g) of subdivision 1 of section 261 of the tax
     2  law, as amended by chapter 327 of the laws of 2006, is amended  to  read
     3  as follows:
     4    (g)  with respect to the [counties] county of Washington [and Warren],
     5  to the county treasurer of such county to be used to pay for any and all
     6  expenses incurred by such [counties] county for the support of community
     7  colleges pursuant to article one hundred  twenty-six  of  the  education
     8  law;  with  respect  to  the county of Essex, to the county treasurer of
     9  such county to be used to pay for any and all expenses incurred by  such
    10  county for county office and court facility projects and, after all such
    11  expenses  are paid, for any and all expenses incurred by such county for
    12  county correctional and public safety facility projects;
    13    § 2. Paragraph (g) of subdivision 1 of section 261 of the tax law,  as
    14  amended  by  chapter  365  of  the  laws  of 2005, is amended to read as
    15  follows:
    16    (g) with respect to the [counties] county of Washington [and  Warren],
    17  to the county treasurer of such county to be used to pay for any and all
    18  expenses incurred by such [counties] county for the support of community
    19  colleges  pursuant  to  article  one hundred twenty-six of the education
    20  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

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