Shown verbatim: the complete text as captured from the official source posted by the New York State Senate, fetched 2026-08-11. Nothing is edited or removed. Where this bill amends existing law, language marked for deletion in the official source appears here in brackets. The official bill page.
S T A T E O F N E W Y O R K
________________________________________________________________________
21
2025-2026 Regular Sessions
I N S E N A T E
(PREFILED)
January 8, 2025
___________
Introduced by Sen. STEC -- read twice and ordered printed, and when
printed to be committed to the Committee on Investigations and Govern-
ment Operations
AN ACT to amend the tax law, in relation to expenditures for Warren
county community colleges; and to amend chapter 368 of the laws of
2008, amending the tax law relating to authorizing the county of
Warren to impose an additional mortgage recording tax, in relation to
extending the effectiveness thereof
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Paragraph (g) of subdivision 1 of section 261 of the tax
law, as amended by chapter 327 of the laws of 2006, is amended to read
as follows:
(g) with respect to the [counties] COUNTY of Washington [and Warren],
to the county treasurer of such county to be used to pay for any and all
expenses incurred by such [counties] COUNTY for the support of community
colleges pursuant to article one hundred twenty-six of the education
law; with respect to the county of Essex, to the county treasurer of
such county to be used to pay for any and all expenses incurred by such
county for county office and court facility projects and, after all such
expenses are paid, for any and all expenses incurred by such county for
county correctional and public safety facility projects;
§ 2. Paragraph (g) of subdivision 1 of section 261 of the tax law, as
amended by chapter 365 of the laws of 2005, is amended to read as
follows:
(g) with respect to the [counties] COUNTY of Washington [and Warren],
to the county treasurer of such county to be used to pay for any and all
expenses incurred by such [counties] COUNTY for the support of community
colleges pursuant to article one hundred twenty-six of the education
law; with respect to the county of Essex, to the county treasurer of
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD00186-01-5
S. 21 2
such county to be used to pay for any and all expenses incurred by such
county for county office and court facility projects;
§ 3. Section 2 of chapter 368 of the laws of 2008, amending the tax
law relating to authorizing the county of Warren to impose an additional
mortgage recording tax, as amended by chapter 285 of the laws of 2023,
is amended to read as follows:
§ 2. This act shall take effect immediately and shall expire and be
deemed repealed December 1, [2025] 2027.
§ 4. This act shall take effect immediately; provided that the amend-
ments to paragraph (g) of subdivision 1 of section 261 of the tax law
made by section one of this act shall be subject to the expiration and
reversion of such paragraph pursuant to section 3 of chapter 327 of the
laws of 2006, as amended, when upon such date the provisions of section
two of this act shall take effect.Every fact on this page links to its source, starting with the official bill record.