NY S02109

Establishes a procedure for creating new counties in New York requiring territory with at least 100,000 inhabitants and 100 square miles, with contiguous boundaries that do not divide existing cities, towns, or villages.

Requires a feasibility study including proposed operating and capital budgets, asset and liability division, and five-year property tax impact analysis before a petition can be filed.

Petition must be signed by at least 10% of votes cast for governor in the proposed county territory and filed with the State Board of Elections, subject to a 20-day sufficiency determination.

State Comptroller must issue a financial feasibility decision within 60 days, examining budgets, service delivery, and tax impacts; if favorable, a referendum is held at the next general election at least 60 days later.

Upon referendum approval, the new county becomes effective immediately for transition purposes but assumes full governmental functions on January 1st following the next general election; provides for interim governance, asset/property transfer, and debt assumption proportional to tax contribution.