N.Y. Tax Law § 1262-E — Establishment of local government assistance programs in Nassau county

§ 1262-e. Establishment of local government assistance programs in\nNassau county. 1. Towns and cities. Notwithstanding any other provision\nof law to the contrary, for the calendar year beginning on January\nfirst, nineteen hundred ninety-eight and continuing through the calendar\nyear beginning on January first, two thousand twenty-seven, the county\nof Nassau shall enact and establish a local government assistance\nprogram for the towns and cities within such county to assist such towns\nand cities to minimize real property taxes; defray the cost and expense\nof the treatment, collection, management, disposal, and transportation\nof municipal solid waste, and to comply with the provisions of chapter\ntwo hundred ninety-nine of the laws of nineteen hundred eighty-three;\nand defray the cost of maintaining conservation and environmental\ncontrol programs. Such special assistance program for the towns and\ncities within such county and the funding for such program shall equal\none-third of the revenues received by such county from the imposition of\nthe three-quarters percent sales and use tax during calendar years two\nthousand one, two thousand two, two thousand three, two thousand four,\ntwo thousand five, two thousand six, two thousand seven, two thousand\neight, two thousand nine, two thousand ten, two thousand eleven, two\nthousand twelve, two thousand thirteen, two thousand fourteen, two\nthousand fifteen, two thousand sixteen, two thousand seventeen, two\nthousand eighteen, two thousand nineteen, two thousand twenty, two\nthousand twenty-one, two thousand twenty-two, two thousand twenty-three,\ntwo thousand twenty-four, two thousand twenty-five, two thousand\ntwenty-six and two thousand twenty-seven additional to the regular three\npercent rate authorized for such county in section twelve hundred ten of\nthis article. The monies for such special local assistance shall be paid\nand distributed to the towns and cities on a per capita basis using the\npopulation figures in the latest decennial federal census. Provided\nfurther, that notwithstanding any other law to the contrary, the\nestablishment of such special assistance program shall preclude any city\nor town within such county from preempting or claiming under any other\nsection of this chapter the revenues derived from the additional tax\nauthorized by section twelve hundred ten of this article. Provided\nfurther, that any such town or towns may, by resolution of the town\nboard, apportion all or a part of monies received in such special\nassistance program to an improvement district or special district\naccount within such town or towns in order to accomplish the purposes of\nthis special assistance program.\n 2. Villages. Notwithstanding any other provision of law to the\ncontrary, for the calendar year beginning on January first, nineteen\nhundred ninety-eight and continuing through the calendar year beginning\non January first, two thousand twenty-seven, the county of Nassau, by\nlocal law, is hereby empowered to enact and establish a local government\nassistance program for the villages within such county to assist such\nvillages to minimize real property taxes; defray the cost and expense of\nthe treatment, collection, management, disposal, and transportation of\nmunicipal solid waste; and defray the cost of maintaining conservation\nand environmental control programs. The funding of such local assistance\nprogram for the villages within such county may be provided by Nassau\ncounty during any calendar year in which such village local assistance\nprogram is in effect and shall not exceed one-sixth of the revenues\nreceived from the imposition of the three-quarters percent sales and use\ntax that are remaining after the towns and cities have received their\nfunding pursuant to the provisions of subdivision one of this section.\nThe funding for such village local assistance program shall be paid and\ndistributed to the villages on a per capita basis using the population\nfigures in the latest decennial federal census. Provided further, that\nthe establishment of such village local assistance program shall\npreclude any village within such county from preempting or claiming\nunder any other section of this chapter the revenues derived from the\nadditional tax authorized by section twelve hundred ten of this article.\n