What's happening
This bill exempts the costs of emergency services like ambulance, EMS, first responders, and fire from local and school property tax levy limits.
Why it matters
Protects funding for critical emergency services. by allowing local governments and school districts to raise property taxes above the usual cap specifically to cover costs for ambulances, EMS, first responders, and fire services—helping ensure these lifesaving services aren’t compromised by budget constraints.
Shields emergency response from competing budget pressures. , making it less likely that fire, ambulance, or EMS budgets will be cut during tough fiscal times, since their funding is no longer restricted by property tax levy limits.
May impact property taxes. for residents, as localities and school districts could increase taxes beyond the standard limit to pay for emergency services, potentially raising overall tax bills but ensuring robust emergency response capabilities.
Promotes transparency and prioritization. by making it clear to taxpayers that increases above the property tax cap are going directly towards vital emergency services, which may help build public support for such funding.
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Who cares
Headline styles
Exclude Emergency Services from Tax Cap
Plain English, a few words. Used as the page title.
Sponsors
2 Co-sponsors
1 Multi-sponsor
History
- Held for consideration in local governments
- Referred to local governments
- Referred to local governments
Full text
2 pagesUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
2205
2017-2018 Regular Sessions
IN ASSEMBLY
January 17, 2017
Introduced by M. of A. CROUCH -- read once and referred to the Committee on Local Governments
AN ACT to amend the general municipal law and the education law, in relation to exempting the costs associated with emergency services from the real property tax levy limit
The People of the State of New York, represented in Senate and Assembly, do enact as follows:
Section 1. Paragraph (g) of subdivision 2 of section 3-c of the general municipal law, as added by section 1 of part A of chapter 97 of the laws of 2011, is amended to read as follows:
(g) "Tax levy limit" means the amount of taxes authorized to be levied by or on behalf of a local government pursuant to this section, provided, however, that the tax levy limit shall not include the following:
(i) a tax levy necessary for expenditures resulting from court orders or judgments against the local government arising out of tort actions for any amount that exceeds five percent of the total tax levied in the prior fiscal year;
(ii) in years in which the system average actuarial contribution rate of the New York state and local employees' retirement system, as defined by paragraph ten of subdivision a of section nineteen-a of the retirement and social security law, increases by more than two percentage points from the previous year, a tax levy necessary for expenditures for the coming fiscal year for local government employer contributions to the New York state and local employees' retirement system caused by growth in the system average actuarial contribution rate minus two percentage points;
(iii) in years in which the system average actuarial contribution rate of the New York state and local police and fire retirement system, as defined by paragraph eleven of subdivision a of section three hundred nineteen-a of the retirement and social security law, increases by more
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD04482-01-7
A. 2205 2
than two percentage points from the previous year, a tax levy necessary for expenditures for the coming fiscal year for local government employer contributions to the New York state and local police and fire retirement system caused by growth in the system average actuarial contribution rate minus two percentage points;
(iv) in years in which the normal contribution rate of the New York state teachers' retirement system, as defined by paragraph a of subdivision two of section five hundred seventeen of the education law, increases by more than two percentage points from the previous year, a tax levy necessary for expenditures for the coming fiscal year for local government employer contributions to the New York state teachers' retirement system caused by growth in the normal contribution rate minus two percentage points;
(v) a tax levy necessary for expenditures resulting from emergency services provided by a municipality, including ambulatory, emergency medical services, first responders, and fire.
§ 2. Paragraph i of subdivision 2 of section 2023-a of the education law, as added by section 2 of part A of chapter 97 of the laws of 2011, is amended to read as follows:
i. "Tax levy limit" means the amount of taxes a school district is authorized to levy pursuant to this section, provided, however, that the tax levy limit shall not include the following:
(i) a tax levy necessary for expenditures resulting from court orders or judgments against the school district arising out of tort actions for any amount that exceeds five percent of the total tax levied in the prior school year;
(ii) in years in which the system average actuarial contribution rate of the New York state and local employees' retirement system, as defined by paragraph ten of subdivision a of section nineteen-a of the retirement and social security law, increases by more than two percentage points from the previous year, a tax levy necessary for expenditures for the coming fiscal year for school district employer contributions to the New York state and local employees' retirement system caused by growth in the system average actuarial contribution rate minus two percentage points;
(iii) in years in which the normal contribution rate of the New York state teachers' retirement system, as defined by paragraph a of subdivision two of section five hundred seventeen of this chapter, increases by more than two percentage points from the previous year, a tax levy necessary for expenditures for the coming fiscal year for school district employer contributions to the New York state teachers' retirement system caused by growth in the normal contribution rate minus two percentage points; [and]
(iv) a capital tax levy; and
(v) a tax levy necessary for expenditures resulting from emergency services, including ambulatory, emergency medical services, first responders, and fire.
§ 3. This act shall take effect immediately; provided, however that:
1. the amendments to section 3-c of the general municipal law made by section one of this act shall not affect the repeal of such section and shall be deemed repealed therewith; and
2. the amendments to section 2023-a of the education law made by section two of this act shall not affect the repeal of such section and shall be deemed repealed therewith.
Reflowed for reading: line numbers and page breaks removed. Cite the official text.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.