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

§ 1262-e. Establishment of local government assistance programs in

Nassau county. 1. Towns and cities. Notwithstanding any other provision

of law to the contrary, for the calendar year beginning on January

first, nineteen hundred ninety-eight and continuing through the calendar

year beginning on January first, two thousand twenty-seven, the county

of Nassau shall enact and establish a local government assistance

program for the towns and cities within such county to assist such towns

and cities to minimize real property taxes; defray the cost and expense

of the treatment, collection, management, disposal, and transportation

of municipal solid waste, and to comply with the provisions of chapter

two hundred ninety-nine of the laws of nineteen hundred eighty-three;

and defray the cost of maintaining conservation and environmental

control programs. Such special assistance program for the towns and

cities within such county and the funding for such program shall equal

one-third of the revenues received by such county from the imposition of

the three-quarters percent sales and use tax during calendar years two

thousand one, two thousand two, two thousand three, two thousand four,

two thousand five, two thousand six, two thousand seven, two thousand

eight, two thousand nine, two thousand ten, two thousand eleven, two

thousand twelve, two thousand thirteen, two thousand fourteen, two

thousand fifteen, two thousand sixteen, two thousand seventeen, two

thousand eighteen, two thousand nineteen, two thousand twenty, two

thousand twenty-one, two thousand twenty-two, two thousand twenty-three,

two thousand twenty-four, two thousand twenty-five, two thousand

twenty-six and two thousand twenty-seven additional to the regular three

percent rate authorized for such county in section twelve hundred ten of

this article. The monies for such special local assistance shall be paid

and distributed to the towns and cities on a per capita basis using the

population figures in the latest decennial federal census. Provided

further, that notwithstanding any other law to the contrary, the

establishment of such special assistance program shall preclude any city

or town within such county from preempting or claiming under any other

section of this chapter the revenues derived from the additional tax

authorized by section twelve hundred ten of this article. Provided

further, that any such town or towns may, by resolution of the town

board, apportion all or a part of monies received in such special

assistance program to an improvement district or special district

account within such town or towns in order to accomplish the purposes of

this special assistance program.

2. Villages. Notwithstanding any other provision of law to the

contrary, for the calendar year beginning on January first, nineteen

hundred ninety-eight and continuing through the calendar year beginning

on January first, two thousand twenty-seven, the county of Nassau, by

local law, is hereby empowered to enact and establish a local government

assistance program for the villages within such county to assist such

villages to minimize real property taxes; defray the cost and expense of

the treatment, collection, management, disposal, and transportation of

municipal solid waste; and defray the cost of maintaining conservation

and environmental control programs. The funding of such local assistance

program for the villages within such county may be provided by Nassau

county during any calendar year in which such village local assistance

program is in effect and shall not exceed one-sixth of the revenues

received from the imposition of the three-quarters percent sales and use

tax that are remaining after the towns and cities have received their

funding pursuant to the provisions of subdivision one of this section.

The funding for such village local assistance program shall be paid and

distributed to the villages on a per capita basis using the population

figures in the latest decennial federal census. Provided further, that

the establishment of such village local assistance program shall

preclude any village within such county from preempting or claiming

under any other section of this chapter the revenues derived from the

additional tax authorized by section twelve hundred ten of this article.