Office of the Legislature Letterhead


SPECIAL MEETING AGENDA

MONTGOMERY COUNTY LEGISLATURE
Special Meeting
Tuesday, June 10, 2025
8:30 AM
Legislative Chambers, Montgomery County Office Bldg, 64 Broadway, Fonda, NY



NOTICE OF SPECIAL MEETING OF THE MONTGOMERY COUNTY LEGISLATURE

Tuesday, June 10, 2025 @ 8:30 am.

Special Meeting to be held in the Legislative Chambers:
64 Broadway
Fonda, NY 12068

Items on the agenda at this time include:

I.   Call to Order

II.  Roll Call

III. Statement of Purpose of Meeting

 1. Resolution extending additional 1% sales and compensating use taxes pursuant to Article 29 of the NYS Tax Law.

IV. Other

VI.  Adjournment

 

By: Patricia J. Beck, Clerk of the Legislature

 



Proposed Resolutions

Res. #Sponsor/SecondRecommendation
151

RESOLUTION OF THE LEGISLATURE OF MONTGOMERY COUNTY EXTENDING AN ADDITIONAL 1% SALES AND COMPENSATING USE TAXES PURSUANT TO ARTICLE 29 OF THE NYS TAX LAW (COUNTY LEGISLATURE)

Pepe/Headwell, Jr.Did Not Go Through Committee



Montgomery County Seal!RESOLUTION NO. 151 of 2025

DATED: June 10, 2025

RECOMMENDATION:
     

RESOLUTION OF THE LEGISLATURE OF MONTGOMERY COUNTY EXTENDING AN ADDITIONAL 1% SALES AND COMPENSATING USE TAXES PURSUANT TO ARTICLE 29 OF THE NYS TAX LAW (COUNTY LEGISLATURE)


Resolution by Legislator: Pepe
Seconded by: Headwell, Jr.

BE IT ENACTED by the Legislature of the County of Montgomery, as follows: 

SECTION 1: Section 4-A of Resolution No. 311, enacted by the Board of Supervisors of the County of Montgomery on December 5, 1967, imposing sales and compensating use taxes, as amended by Resolution No. 189 of 2011 and other amendments, is amended to read as follows:

Section 4-A.  Imposition of additional rate of sales and compensating use taxes.

Pursuant to the authority of Section 1210 of the Tax Law, in addition to the sales and compensating use taxes imposed by Sections 2 and 4 of this resolution, there is hereby imposed and there shall be paid an additional one percent rate of such sales and compensating use taxes, for the period beginning June 1, 2003, and ending November 30, 2025.  Such additional taxes shall be identical to the taxes imposed by such Sections 2 and 4 and shall be administered and collected in the same manner as such taxes.  All of the provisions of this resolution relating to or applicable to the administration and collection of the taxes imposed by such Sections 2 and 4 shall apply to the additional taxes imposed by this section, including the applicable transitional provisions, limitations, special provisions, exemptions, exclusions, refunds and credits as are set forth in this resolution, with the same force and effect as if those provisions had been incorporated in full into this section and had expressly referred to the additional taxes imposed by this section.

SECTION 2. Paragraph (B) of subdivision (1) of Section 11 of Resolution No. 311, enacted by the Board of Supervisors of the County of Montgomery on December 5, 1967, imposing sales and compensating use taxes, as amended by Resolution No. 189 of 2011 and other amendments, is amended to read as follows:

With respect to the additional tax of one percent imposed for the period beginning June 1, 2003, and ending November 30, 2025, in respect to the use of property used by the purchaser in this County prior to June 1, 2003.

SECTION 3.  This enactment shall take effect December 1, 2025 - November 30, 2027.

SECTION 4.  Bills are currently pending before the Senate and Assembly with numbers S7013 and A7605 which Montgomery County supports and endorses. 

SECTION 5. The Montgomery County Clerk of the Legislature is authorized and directed to file a certified copy of this enactment with the New York State Secretary of State, the New York State Comptroller and the Montgomery County Clerk within five days of this enactment via certified mail.  The Montgomery County Clerk of the Legislature is further authorized and directed to certify that these mailings have been done and to mail this certification with the Clerk's raised seal via certified mail to the New York State Office of Taxation and Finance

MOTION TO AMEND by Legislator Pepe, seconded by Legislator Majewski, to modify Section 3 from:

SECTION 3. This enactment shall take effect December 1, 2025.

to:

SECTION 3. This enactment shall take effect December 1, 2025 - November 30, 2027.

passed with Aye(7). Legislators Wilson and Pawlik were absent.(6/10/2025)

RESOLUTION VOTE by Legislator Pepe, seconded by Legislator Majewski, passed with Aye(7). Legislators Wilson and Pawlik were absent. (6/10/2025)



Statement of Legislative and Financial Impact:

I. Nature of Request:

 

RESOLUTION OF THE LEGISLATURE OF MONTGOMERY COUNTY EXTENDING AN ADDITIONAL 1# SALES AND COMPENSATING USE TAXES PURSUANT TO ARTICLE 29 OF THE NYS TAX LAW 


II. Justification:

 

Current authorization under State Law for the 1% sales tax expires on November 30, 2025. NYS Legislature empowered the County of Montgomery to raise an additional 1% sales tax.


III. Legislative Impact:

 

Pursuant to Article 2 of the Charter the Montgomery County Legislature has the power to levy taxes


IV. Financial Impact:

An additional 1% represents approximately 5 million dollars of county revenue each year.

This additional sales tax revenue has been critical to the fiscal well-being of Montgomery County.



cc: County Clerk
County Treasurer