Michael B. Kaplowitz (born September 3, 1959) is an American lawyer, financial planner and Democratic politician from Somers, New York.

He is a member of the March of Dimes Walk America, the American Red Cross, the Partnership Fund for Aging Services and several area Chambers of Commerce.

[4] Kaplowitz has labeled his years of business experience his "guiding star" for the decisions that he makes as a County legislator.

[8] He is also involved in legislative effort to keep the issue of sewage diversion & upgrade a priority and supports converting Indian Point Energy Center to a non-nuclear facility.

[11] Due to the settlement of the State of New York's case against tobacco industry, the country board was able to lower property taxes by close to 1% in 1999.

"[16] Kaplowitz joined the other Democrats on the board in taking Spano's plan a step further, raising taxes by an additional percentage point, while adding additional spending to keep open the Playland Ice Casino, and aid for mental health programs, libraries and programs for Latinos, women and the homeless that went beyond what Spano put in his budget.

[23] He voted in favor of the 30-cent monthly surcharge on cell phone bills, which generated $1.4 million to upgrade local emergency response systems.

[25] The assembly members who represented Westchester in Albany said they opposed the higher sales tax, which was enough to defeat a similar proposal the previous year.

[31] In 2005, County Executive Spano announced a plan to supplementing the state's actions to address the financially insolvent Westchester Medical Center.

The refinancing gave the medical center an immediate cash infusion of $27 million and a possible stream of future financial aid.

After negotiation, deliberation and, perhaps, consternation, the 17 members of the Board of Legislators will convene to decide what stays in the proposed $1.54 billion spending package, what goes, and what the final tally for taxpayers will be.

[40] Much of the tax increase in the budget came from the absorption of $14.4 million in maintenance and other costs at Westchester Medical Center which Kaplowitz called "part of a 'long-term plan for viability' for the hospital", while the board's Republicans suggested the county could have collected those bills, pointing to the hospital's surplus for 2006.

[42] To the opposition of Ryan and his fellow Democrats on the board, Kaplowitz, who initially defended the raises, later objected stating, "I don't believe a compelling case was sufficiently made to support a stipend increase.

[45] The $1.77b budget adopted by Kaplowitz for 2008 again raised property taxes, this time by 3.89%, with an increase in spending of $4.2 million, for a variety of social services and health programs.

"[46] Kaplowitz commented after the vote that "County taxpayers are buying an accountable government and essential services at a fair cost.

[49] Kaplowitz has twice launched campaigns to represent the 40th district in the New York State Senate, a Hudson Valley seat which has traditionally leaned towards Republicans.

[50] In 2006, Kaplowitz launched an unsuccessful bid for higher office in the New York State Senate, 40th District, attempting to unseat Republican incumbent Vinnie Leibell.