N.Y. Tax Law Section 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-five, 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 and two thousand twenty-five additional to the regular three percent rate authorized for such county in § 1210 (Taxes of cities and counties administered by state tax commission)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-five, 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.

Source: Section 1262-E — Establishment of local government assistance programs in Nassau county, https://www.­nysenate.­gov/legislation/laws/TAX/1262-E (updated Aug. 4, 2023; accessed Dec. 21, 2024).

1260
Revenues resulting from taxes administered by cities over one million
1261
Revenues resulting from taxes administered by the commissioner
1261‑A
Revenues from certain taxes imposed by Washington and Warren counties
1262
Disposition of revenues from taxes imposed by cities under one million, counties and school districts
1262‑A
Sales tax
1262‑B
The Westchester county property tax stabilization and relief act
1262‑C
Allocation of revenue from sales and use taxes to villages wholly or partially contained within Broome county
1262‑D
Allocation and distribution of revenues from sales and use taxes to villages within the county of Albany
1262‑E
Establishment of local government assistance programs in Nassau county
1262‑F
Allocation and distribution of revenues from sales and use taxes within the village of Barker and town of Somerset, Niagara county
1262‑G
The Monroe county sales tax adjustment act
1262‑G*2
Oneida county allocation and distribution of net collections from the additional one percent rate of sales and compensating use taxes
1262‑H
Allocation and distribution of net collections from the additional one percent rate of sales and compensating use taxes in Steuben county
1262‑I
Allocation of net collections from the additional one percent rate of sales and compensating use taxes in the county of Tioga
1262‑J
Allocation and distribution of net collections from the additional sales and compensating use taxes in Suffolk county
1262‑K
Allocation and distribution of net collections in Oswego county
1262‑L
’s
1262‑L*2
Allocation and distribution of certain net collections in Warren county
1262‑M
Allocation of net collections from the additional one percent rate of sales and compensating use taxes in the county of Chenango
1262‑M*2
Allocation and distribution of net collections in Saratoga county
1262‑N
Disposition of net collections from the additional one percent rate of sales and compensating use taxes in the county of Niagara
1262‑O
Disposition of net collections from the additional rate of sales and compensating use taxes in the county of Chautauqua
1262‑P
Disposition of net collections from the additional one percent rate of sales and compensating use taxes in the county of Livingston
1262‑Q
Erie county-disposition of net collections from the one percent and the three-quarters of one percent rates of sales and compensating use...
1262‑R
Allocation and distribution of certain net collections in the county of Oswego
1262‑R*2
Disposition of net collections from sales and compensating use taxes imposed by the county of Ontario
1262‑S
Disposition of net collections from the additional one-quarter of one percent rate of sales and compensating use taxes in the county of H...
1262‑T
City of Yonkers - disposition of net collections from the additional one-half of one percent rate of sales and compensating use taxes in ...
1262‑U
Allocation and distribution of certain net collections in Genesee county
1262‑V
Allocation of net collections from the additional one percent rate of sales and compensating use taxes in the county of St
1263
Deposit of funds and use of funds not having assigned purposes
1264
References to certain taxes or revenues from certain taxes administered by the commissioner

Accessed:
Dec. 21, 2024

Last modified:
Aug. 4, 2023

§ 1262-E’s source at nysenate​.gov

Link Style