NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A6483
SPONSOR: Friend TITLE OF BILL:
An act to amend the tax law, in relation to extending the authorization
of the county of Tioga to impose an additional one percent of sales and
compensating use taxes
PURPOSE:
To extend statutory authorization to Tioga County to extend an addi-
tional one percent sales and compensating use tax.
SUMMARY OF SPECIFIC PROVISIONS:
The bill amends section 1210 of the tax law to authorize Tioga County to
extend an additional one percent sales tax ending November 30, 2027.
JUSTIFICATION:
The Tioga County Legislature has passed a resolution requesting that the
New York State Legislature introduce and pass a bill to authorize the
county to extend their existing additional 1% sales and use tax. The
county has determined that continuation of the additional 1% increase is
the preferred method of raising revenue to help offset the impact of the
real property tax burden upon residents.
2014 Tioga county property tax in relation to state mandated programs:
Medicaid 44.8%, welfare 4.3%, child welfare 4.0%, and 55.5% for other,
programs. That is 108.6% of the 2014 property tax levy. Therefore, 7.9%
of local sales tax receipts are also sent to the state.
PRIOR LEGISLATIVE HISTORY:
New bill
FISCAL IMPLICATIONS:
None to the state.
EFFECTIVE DATE:
This act shall take effect immediately,
STATE OF NEW YORK
________________________________________________________________________
6483
2025-2026 Regular Sessions
IN ASSEMBLY
March 5, 2025
___________
Introduced by M. of A. FRIEND -- read once and referred to the Committee
on Ways and Means
AN ACT to amend the tax law, in relation to extending the authorization
of the county of Tioga to impose an additional one percent of sales
and compensating use taxes
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Clause 17 of subparagraph (i) of the opening paragraph of
2 section 1210 of the tax law, as amended by chapter 243 of the laws of
3 2023, is amended to read as follows:
4 (17) the county of Tioga is hereby further authorized and empowered to
5 adopt and amend local laws, ordinances or resolutions imposing such
6 taxes at a rate which is: (i) one-half of one percent additional to the
7 three percent rate authorized above in this paragraph for such county
8 for the period beginning September first, nineteen hundred ninety-three,
9 and ending November thirtieth, two thousand three; and (ii) one percent
10 additional to the three percent rate authorized above in this paragraph
11 for such county for the period beginning December first, two thousand
12 five, and ending November thirtieth, two thousand [twenty-five] twenty-
13 seven;
14 § 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD07288-01-5
