Bill > S05731

This bill extends Westchester County's authorization to impose an additional one percent sales and compensating use tax until November 30th, 2027. The legislation amends existing tax law to extend the county's ability to levy this supplemental tax, which was previously set to expire in 2025. The bill also updates the county's spending limitation provisions by extending the years of calculation for spending limitations to include fiscal years 2026 and 2027. These changes are part of a broader framework established in 1991 that sets rules for how Westchester County calculates and limits its annual spending. The spending limitation is determined by applying a fixed percentage based on county personal income from a specific base year, which serves as a statutory cap on county spending and must be reflected in both the tentative and enacted budgets. If the county exceeds its spending limitation in any of the specified fiscal years, the additional tax authority would be automatically repealed. The bill takes effect immediately but the specific tax and spending limitation amendments are set to remain in force until November 30th, 2027.

Government Affairs

https://www.nysenate.gov/legislation/bills/2025/S5731