S T A T E O F N E W Y O R K
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9167
I N A S S E M B L Y
March 25, 2014
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Introduced by M. of A. NOJAY -- read once and referred to the Committee
on Ways and Means
AN ACT to amend the tax law, in relation to authorizing the county of
Livingston to impose an additional mortgage recording tax and author-
izing such county to expend such mortgage recording tax on necessary
county services; and providing for the repeal of such provisions upon
expiration thereof
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. The tax law is amended by adding a new section 253-y to
read as follows:
S 253-Y. RECORDING TAX IMPOSED BY THE COUNTY OF LIVINGSTON. 1.
LIVINGSTON COUNTY, ACTING THOROUGH ITS LOCAL LEGISLATIVE BODY, IS HEREBY
AUTHORIZED AND EMPOWERED TO ADOPT AND AMEND LOCAL LAWS IMPOSING IN SUCH
COUNTY A TAX OF TWENTY-FIVE CENTS FOR EACH ONE HUNDRED DOLLARS AND EACH
REMAINING MAJOR FRACTION THEREOF OF PRINCIPAL DEBT OR OBLIGATION WHICH
IS OR UNDER ANY CONTINGENCY MAY BE SECURED AT THE DATE OF EXECUTION
THEREOF, OR AT ANY TIME THEREAFTER, BY A MORTGAGE ON REAL PROPERTY SITU-
ATED WITHIN SUCH COUNTY AND RECORDED ON OR AFTER THE DATE UPON WHICH
SUCH TAX TAKES EFFECT AND A TAX OF TWENTY-FIVE CENTS ON SUCH MORTGAGE IF
THE PRINCIPAL DEBT OR OBLIGATION WHICH IS OR BY ANY CONTINGENCY MAY BE
SECURED BY SUCH MORTGAGE IS LESS THAN ONE HUNDRED DOLLARS.
2. THE TAXES IMPOSED UNDER THE AUTHORITY OF THIS SECTION SHALL BE
ADMINISTERED AND COLLECTED IN THE SAME MANNER AS THE TAXES IMPOSED UNDER
SUBDIVISION ONE OF SECTION TWO HUNDRED FIFTY-THREE AND PARAGRAPH (B) OF
SUBDIVISION ONE OF SECTION TWO HUNDRED FIFTY-FIVE OF THIS ARTICLE.
EXCEPT AS OTHERWISE PROVIDED IN THIS SECTION, ALL THE PROVISION OF THIS
ARTICLE RELATING TO OR APPLICABLE TO THE ADMINISTRATION AND COLLECTION
OF THE TAXES IMPOSED BY SUCH SUBDIVISIONS SHALL APPLY TO THE TAXES
IMPOSED UNDER THE AUTHORITY OF THIS SECTION WITH SUCH MODIFICATIONS AS
MAY BE NECESSARY TO ADAPT SUCH LANGUAGE TO THE TAX SO AUTHORIZED. SUCH
PROVISIONS SHALL APPLY WITH THE SAME FORCE AND EFFECT AS IF THOSE
PROVISIONS HAD BEEN SET FORTH IN FULL IN THIS SECTION EXCEPT TO THE
EXTENT THAT ANY PROVISION IS EITHER INCONSISTENT WITH A PROVISION OF
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD04052-03-4
A. 9167 2
THIS SECTION OR NOT RELEVANT TO THE TAX AUTHORIZED BY THIS SECTION. FOR
PURPOSES OF THIS SECTION, ANY REFERENCE IN THIS ARTICLE TO THE TAX OR
TAXES IMPOSED BY THIS ARTICLE SHALL BE DEEMED TO REFER TO A TAX IMPOSED
PURSUANT TO THIS SECTION, AND ANY REFERENCE TO THE PHRASE "WITHIN THIS
STATE" SHALL BE READ AS "WITHIN LIVINGSTON COUNTY", UNLESS A DIFFERENT
MEANING IS CLEARLY REQUIRED.
3. WHERE THE REAL PROPERTY COVERED BY THE MORTGAGE SUBJECT TO THE TAX
IMPOSED PURSUANT TO THAT AUTHORITY OF THIS SECTION IS SITUATED IN THIS
STATE BUT WITHIN AND WITHOUT THE COUNTY IMPOSING SUCH TAX, THE AMOUNT OF
SUCH TAX DUE AND PAYABLE TO SUCH COUNTY SHALL BE DETERMINED IN A MANNER
SIMILAR TO THAT PRESCRIBED IN THE FIRST UNDESIGNATED PARAGRAPH OF
SECTION TWO HUNDRED SIXTY OF THIS ARTICLE WHICH CONCERNS REAL PROPERTY
SITUATED IN TWO OR MORE COUNTIES. WHERE SUCH PROPERTY IS SITUATED BOTH
WITHIN SUCH COUNTY AND WITHOUT THE STATE, THE AMOUNT DUE AND PAYABLE TO
SUCH COUNTY SHALL BE DETERMINED IN THE MANNER PRESCRIBED IN THE SECOND
UNDESIGNATED PARAGRAPH OF SUCH SECTION TWO HUNDRED SIXTY WHICH CONCERNS
PROPERTY SITUATED WITHIN AND WITHOUT THE STATE. WHERE REAL PROPERTY IS
SITUATED WITHIN AND WITHOUT THE COUNTY IMPOSING SUCH TAX, THE RECORDING
OFFICER OF THE JURISDICTION IN WHICH THE MORTGAGE IS FIRST RECORDED
SHALL BE REQUIRED TO COLLECT THE TAXES IMPOSED PURSUANT TO THIS SECTION.
4. A TAX IMPOSED PURSUANT TO THE AUTHORITY OF THIS SECTION SHALL BE IN
ADDITION TO THE TAXES IMPOSED BY SECTION TWO HUNDRED FIFTY-THREE OF THIS
ARTICLE.
5. NOTWITHSTANDING ANY PROVISION OF THIS ARTICLE TO THE CONTRARY, THE
BALANCE OF ALL MONEYS PAID TO THE RECORDING OFFICER OF THE COUNTY OF
LIVINGSTON DURING EACH MONTH UPON ACCOUNT OF THE TAX IMPOSED PURSUANT TO
THE AUTHORITY OF THIS SECTION, AFTER DEDUCTING THE NECESSARY EXPENSES OF
HIS OR HER OFFICE AS PROVIDED IN SECTION TWO HUNDRED SIXTY-TWO OF THIS
ARTICLE, EXCEPT TAXES PAID UPON MORTGAGES WHICH UNDER THE PROVISIONS OF
THIS SECTION OR SECTION TWO HUNDRED SIXTY OF THIS ARTICLE ARE FIRST TO
BE APPORTIONED BY THE COMMISSIONER, SHALL BE PAID OVER BY SUCH OFFICER
ON OR BEFORE THE TENTH DAY OF EACH SUCCEEDING MONTH TO THE TREASURER OF
LIVINGSTON COUNTY AND, AFTER THE DEDUCTION BY SUCH TREASURER OF THE
NECESSARY EXPENSES OF HIS OR HER OFFICE PROVIDED IN SECTION TWO HUNDRED
SIXTY-TWO OF THIS ARTICLE SHALL BE DEPOSITED IN THE GENERAL FUND OF THE
COUNTY OF LIVINGSTON FOR EXPENDITURE BY SUCH COUNTY FOR ANY COUNTY
PURPOSE. NOTWITHSTANDING THE PROVISIONS OF THE PRECEDING SENTENCE, THE
TAX SO IMPOSED AND PAID UPON MORTGAGES COVERING REAL PROPERTY SITUATED
IN TWO OR MORE COUNTIES, WHICH UNDER THE PROVISIONS OF THIS SECTION OR
SECTION TWO HUNDRED SIXTY OF THIS ARTICLE ARE FIRST TO BE APPORTIONED BY
THE COMMISSIONER, SHALL BE PAID OVER BY THE RECORDING OFFICER RECEIVING
THE SAME AS PROVIDED BY THE DETERMINATION OF THE COMMISSIONER.
6. ANY LOCAL LAW IMPOSING A TAX PURSUANT TO THE AUTHORITY OF THIS
SECTION OR REPEALING OR SUSPENDING SUCH A TAX SHALL TAKE EFFECT ONLY ON
THE FIRST DAY OF A CALENDAR MONTH. SUCH A LOCAL LAW SHALL NOT BE EFFEC-
TIVE UNLESS A CERTIFIED COPY THEREOF IS MAILED BY REGISTERED OR CERTI-
FIED MAIL TO THE COMMISSIONER AT THE COMMISSIONER'S OFFICE IN ALBANY AT
LEAST THIRTY DAYS PRIOR TO THE DATE THE LOCAL LAW SHALL TAKE EFFECT.
7. CERTIFIED COPIES OF ANY LOCAL LAW DESCRIBED IN THIS SECTION SHALL
ALSO BE FILED WITH THE COUNTY CLERK OF THE COUNTY OF LIVINGSTON, THE
SECRETARY OF STATE AND THE STATE COMPTROLLER WITHIN FIVE DAYS AFTER THE
DATE IT IS DULY ENACTED.
S 2. Paragraphs (p) and (q) of subdivision 1 of section 261 of the tax
law, as amended by chapter 365 of the laws of 2005, are amended and a
new paragraph (r) is added to read as follows:
A. 9167 3
(p) with respect to the remaining counties of the state except Catta-
raugus county which have not suspended the imposition of such additional
tax pursuant to subdivision two of section two hundred fifty-three of
this article, to the comptroller to be paid by him or her into the
general fund in the state treasury to the credit of the state purposes
account; provided that money paid to the comptroller with respect to any
such remaining county in which on the date of such payment any mass
transportation, airport or aviation, municipal historic site, municipal
park, community mental health and retardation facility, or sewage treat-
ment capital project is being carried out by a municipality with state
aid, or for which state aid will be paid, pursuant to the provisions of
title one of chapter seven hundred seventeen of the laws of nineteen
hundred sixty-seven, section 17.05 of the parks, recreation and historic
preservation law, section 41.18 of the mental hygiene law, or section
17-1903 of the environmental conservation law, shall be applied by him
or her to increase the amount of aid for which the state is obligated in
respect to such project on such date, provided that any such increase in
state aid may not, together with any federal funds paid or to be paid on
account of the cost of such project, exceed the total cost thereof, and
where more than one such capital project is being carried out on such
date within such county, the application of such monies by the comp-
troller shall be pro-rated among such municipalities on the basis of the
respective amounts of state aid which are so obligated on such date;
[and] (q) with respect to the county of Cattaraugus, to the comptroller
to be paid by him or her into the general fund in the state treasury to
the credit of the state purposes account for the construction of a coun-
ty office building and a county department of public works office build-
ing, or debt service thereon being carried out by the county of Catta-
raugus up to but not exceeding the total cost for such county office
building and county department of public works building, or debt service
thereon less the amount of any state aid or federal funds paid or to be
paid on account of such project or debt service thereon[.]; AND (R) WITH
RESPECT TO THE COUNTY OF LIVINGSTON, TO THE COUNTY TREASURER OF SUCH
COUNTY FOR DEPOSIT INTO THE GENERAL FUND OF THE COUNTY OF LIVINGSTON TO
PAY COSTS AND EXPENSES INCURRED BY SUCH COUNTY TO PROVIDE NECESSARY
SERVICES.
S 3. This act shall take effect January 1, 2015 and shall expire and
be deemed repealed December 31, 2016.