2023 New York Laws › TAX - Tax › Article 29 - Taxes Authorized for Cities, Counties and School Districts › Part 4 - Disposition of Revenues › 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-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 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.