2023 New York Laws › TAX - Tax › Article 29 - Taxes Authorized for Cities, Counties and School Districts › Part 4 - Disposition of Revenues › 1262-B - The Westchester County Property Tax Stabilization and Relief Act.

* §  1262-b.  The  Westchester  county  property tax stabilization and
relief act. Notwithstanding any other provision of law to the  contrary:
(a)  If  the  county  of  Westchester imposes sales and compensating use
taxes pursuant to subdivision (a) of section twelve hundred ten of  this
article at the rate of three percent:
(1)  The  county  shall allocate one-half of net collections from such
taxes imposed pursuant to subdivision (a) of section twelve hundred  ten
of  this  article countywide among the cities and towns of the county on
the basis of the ratio which the full valuation of real property in each
city or town bears to the aggregate full valuation of real  property  in
all  cities  and  towns  of  the  county.  Amounts so allocated shall be
credited to each of said cities  and  towns  against  the  county  taxes
levied upon real property in said cities and towns.
(2)  The  county  shall  allocate  and  credit or pay one-third of net
collections from such taxes  imposed  pursuant  to  subdivision  (a)  of
section  twelve  hundred  ten  of this article to the area of the county
outside any city imposing sales and compensating use taxes at a rate  of
one  and  one-half  percent  or  greater  pursuant  to  the authority of
subdivision (a) or at any rate pursuant to the authority of  subdivision
(b) of section twelve hundred ten of this article as follows:
(A)  One-third of such net collections shall be allocated and credited
in the manner set forth in paragraph one of this subdivision.
(B) One-sixth of such net collections  shall  be  allocated  and  paid
quarterly by the county commissioner of finance, in cash, to the several
school  districts  in  such  area  of  the  county outside any such city
imposing sales and compensating use taxes. Such allocation and  payment,
to  such  several  school  districts,  shall be made on the basis of the
ratio which the population of each such school  district  bears  to  the
aggregate population of all of the school districts in such area. In the
case  of  school  districts  which  are  partially  within and partially
without the county, or partially within or partially without the area of
the county outside a city imposing sales and compensating use taxes, the
allocation and payment to each such school district shall be made on the
basis of the population in such school district in  the  county,  or  in
such  area  of the county outside a city imposing sales and compensating
use taxes, as the case may be. Such populations shall be  determined  in
accordance  with  the latest federal census or special population census
under  section  twenty  of  the  general  municipal  law  completed  and
published  prior  to the end of the quarter in which such allocation and
payment are made, which special  population  census  shall  include  the
entire  area of the county; provided that such special population census
shall not be taken more than once in every two years. A school  district
split  between  Westchester  county  and another county shall apply such
allocation and payment solely to the benefit of  the  residents  of  the
county in which the sales and compensating use taxes are imposed.
(C)  One-half  of  such  net  collections  shall be allocated and paid
quarterly by the county commissioner of finance, in cash, to the  cities
not  imposing  sales  and  compensating  use  taxes and to the towns and
villages on which such rate is imposed, on the basis of the ratio  which
the  population of each such city, town or village on which such rate is
imposed bears to the entire population of all  such  cities,  towns  and
villages  in  the  area  on which such rate is imposed. Such populations
shall be determined in accordance with  the  latest  federal  census  or
special  population census under section twenty of the general municipal
law completed and published prior to the end of  the  quarter  in  which
such  allocation  is made, which special population census shall include
the entire area of the county; provided  that  such  special  population
census shall not be taken more than once in every two years.
(D)  The  quarterly  allocation  and payment of cash to cities, towns,
villages and school districts provided  for  under  this  paragraph  and
under  paragraph  three of this subdivision and under subdivision (b) of
this section may be made after payment by the state comptroller  to  the
county  of the net collections subject to such allocation and receipt by
the county commissioner of finance of the  quarterly  settlement  report
issued  by  the  department, and may include adjustments for corrections
applicable to such allocations. All ratios  established  by  the  county
commissioner  of  finance  with respect to allocations to cities, towns,
villages  and  school  districts  under  this  subdivision   and   under
subdivision (b) of this section shall be carried to four decimal places.
The allocation of net collections and payment of cash provided for under
this  paragraph  and under paragraph three of this subdivision and under
subdivision (b) of this section shall be made to a town based  upon  the
population  of  the  town  less  the  population of any village therein,
provided that a town/village or village/town shall be deemed  a  village
for  the  purpose  of determining such allocation. The allocation of net
collections and payment of cash provided for under  this  paragraph  and
under  paragraph  three of this subdivision and under subdivision (b) of
this section shall be applied by the cities, towns, villages and  school
districts  receiving such allocation and payment as a credit against the
taxes upon real property  imposed  by  such  municipalities  and  school
districts,  respectively.  The  allocation and payment received by towns
shall be credited against real property taxes in either the general fund
town-wide or the town outside village fund or a combination thereof.
(3) The county shall allocate and  credit  or  pay  one-sixth  of  net
collections  from  such  taxes  imposed  pursuant  to subdivision (a) of
section twelve hundred ten of this article to the  area  of  the  county
outside  any city imposing sales and compensating use taxes at a rate of
one and one-half  percent  or  greater  pursuant  to  the  authority  of
subdivision  (a) or at any rate pursuant to the authority of subdivision
(b) of section twelve hundred ten of this article as follows:
(A) Seventy percent of such net collections shall be retained  by  the
county to be used for any county purpose.
(B) Ten percent of such net collections shall be allocated and paid in
the  manner  set  forth  in  subparagraph  (B)  of paragraph two of this
subdivision.
(C) Twenty percent of such net collections shall be allocated and paid
in the manner set forth in subparagraph (C) of  paragraph  two  of  this
subdivision.
(b)  If  the  county of Westchester imposes the additional one percent
rate of sales and compensating use tax authorized by clause forty-two of
subparagraph (i) of the opening paragraph of section twelve hundred  ten
of  this  article,  the  county  shall  allocate  and  credit or pay net
collections from such additional one percent  rate  in  the  manner  set
forth in paragraph three of subdivision (a) of this section with respect
to  the  area  of  the  county  outside  any  city  imposing  sales  and
compensating use taxes at a rate of one and one-half percent or  greater
pursuant  to  the authority of subdivision (a) of section twelve hundred
ten of this article  or  at  any  rate  pursuant  to  the  authority  of
subdivision (b) of section twelve hundred ten of this article.
(c) Nothing in this section shall be construed to impair the powers of
a  city  currently imposing sales and compensating use taxes pursuant to
the authority of  section  twelve  hundred  ten  of  this  article  from
continuing  to  do  so in accordance with law. No school district in any
city imposing such sales and compensating use taxes shall be entitled to
receive a cash allocation and payment under paragraph two  or  three  of
subdivision  (a) or under subdivision (b) of this section. No city, town

or village  authorized  or  entitled  to  receive  an  allocation  under
subparagraph (C) of paragraph two or subparagraph (C) of paragraph three
of  subdivision  (a)  or  under subdivision (b) of this section shall be
authorized  or  entitled  to  receive  any cash allocation under section
twelve hundred sixty-two of this article.
* NB Expires November 30, 2025