Loading chat...

NY S03355

Bill

Status

Engrossed

6/17/2016

Primary Sponsor

Elizabeth Little

Click for details

Origin

Senate

2015-2016 General Assembly

AI Summary

  • Authorizes Washington County to adopt local laws imposing a mortgage recording tax of 25 cents per $100 of principal debt (or $0.25 for debts under $100) on mortgages recorded in the county

  • Tax applies to mortgages on real property situated within Washington County and recorded on or after the tax's effective date

  • Tax revenues, after deducting office expenses, shall be deposited into Washington County's general fund for expenditure on community college support under Education Law Article 126

  • Tax administration and collection follows the same procedures as existing state mortgage recording taxes under Tax Law sections 253 and 255, with modifications as needed

  • Any local law imposing, repealing, or suspending this tax must take effect on the first day of a calendar month and require written notice to the state Commissioner at least 30 days prior

Legislative Description

Authorizes the county of Washington to impose an additional 25 cents per $100 of debt, mortgage recording tax; revenue therefrom shall be used for community college purposes.

Last Action

referred to ways and means

6/17/2016

Committee Referrals

Rules6/17/2016
Investigations and Government Operations2/5/2015

Full Bill Text

No bill text available