What's happening
This bill requires a two-thirds majority vote for passage of any bill that imposes, increases, or extends taxes or fees in New York State or its local governments.
Why it matters
Raises the bar for tax and fee increases. By requiring a two-thirds majority instead of a simple majority, this bill makes it significantly harder for state and local governments to pass legislation that would raise, extend, or create new taxes, fees, or similar revenue measures, potentially limiting government flexibility in managing budgets.
Empowers a minority to block revenue measures. Since a one-third plus one minority can now block any tax or fee increase, this shifts power dynamics in legislative bodies, giving more influence to fiscally conservative members or those opposed to new government revenues.
Could impact funding for public services. Essential public services—such as education, infrastructure, and healthcare—often rely on tax revenues. The higher threshold could make it more difficult to respond to unexpected funding needs or emergencies, possibly resulting in service cuts or funding shortfalls.
Local governments also affected. The two-thirds requirement is not just for the state legislature, but also applies to county, city, and town legislative bodies, affecting their ability to address local revenue needs and fiscal challenges.
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Who cares
State senators and Assembly members
The bill would require two-thirds of the elected members of each chamber to approve bills increasing, extending, imposing or reviving taxes, fees, assessments, surcharges or similar levies, except bills resulting from home rule messages.
Local legislative bodies
The bill would require two-thirds assent to impose new taxes, increase tax rates or extend tax authorizations under the affected Tax Law article.
County, city, town and village officials
Home rule requests for laws increasing, extending, imposing or reviving taxes, fees, assessments or surcharges would require two-thirds of the local legislative body's total voting power.
Headline styles
Require Two-Thirds to Raise Taxes
Plain English, a few words. Used as the page title.
Sponsors
1 Co-sponsor
History
- Referred to governmental operations
- Delivered to assembly
- Passed senateVote 41–21
- Ordered to third reading cal.1044
- Committee discharged and committed to rules
- Referred to investigations and government operations
Full text
2 pagesUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
8401
IN SENATE
May 4, 2018
Introduced by Sen. SERINO -- read twice and ordered printed, and when printed to be committed to the Committee on Investigations and Government Operations
AN ACT to amend the legislative law, the tax law and the municipal home rule law, in relation to requiring assent of two-thirds of the members for any bill that enacts or increases tax revenues
The People of the State of New York, represented in Senate and Assembly, do enact as follows:
Section 1. Section 52 of the legislative law is amended by adding a new subdivision 5 to read as follows:
5. Assent of two-thirds. For any bill that increases, extends, imposes, or revives any tax, fee, assessment, surcharge or any other such levy or collection, except any bill which results from the passage of a home rule message pursuant to section two of article nine of the constitution, the assent of two-thirds of the members elected to each branch of the legislature shall be required for passage of such bill.
§ 2. The tax law is amended by adding a new section 1200 to read as follows:
§ 1200. Notwithstanding any other provisions of law to the contrary, any taxes authorized under this article for which a local legislative body is empowered to adopt and amend local laws to impose a new tax, increase the rate of an existing tax or extend the authorization for a tax shall require the assent of two-thirds of the members of such local legislative body.
§ 3. Section 40 of the municipal home rule law, as amended by chapter 78 of the laws of 1964, is amended to read as follows:
§ 40. Requests of local governments for enactment of special laws relating to their property, affairs or government. The elective or appointive chief executive officer, if there be one, or otherwise the chairman of the board of supervisors, in the case of a county, the mayor in the case of a city or village or the supervisor in the case of a town with the concurrence of the legislative body of such local government, or the legislative body by a vote of two-thirds of its total voting power without the approval of such officer, may request the legislature
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD15620-02-8
S. 8401 2
to pass a specific bill relating to the property, affairs or government of such local government which does not in terms and in effect apply alike to all counties, all counties other than those wholly included within a city, all cities, all towns or all villages, as the case may be. Such a request may be made separately by two or more local governments affected by the same bill. Every such request shall declare that a necessity exists for the passage of such bill by the legislature and shall recite the facts establishing such necessity. The form of request and the manner of its communication to the legislature shall conform to rules promulgated by concurrent resolution of the senate and assembly pursuant to article three-A of the legislative law. In adopting such a request the legislative body shall be governed by the provisions of subdivision one of section twenty of this chapter with regard to the adoption of a local law. The validity of an act passed by the legislature in accordance with such a request shall not be subject to review by the courts on the ground that the necessity alleged in the request did not exist or was not properly established by the facts recited. Provided however, any request of local governments for enactment of laws which increases, extends, imposes or revives any tax, fee, assessment or surcharge shall require the vote of two-thirds of the total voting power of the legislative body of such local government.
§ 4. This act shall take effect immediately.
Reflowed for reading: line numbers and page breaks removed. Cite the official text.
Sponsor's memo
Title of bill
An act to amend the legislative law, the tax law and the municipal home rule law, in relation to requiring assent of two- thirds of the members for any bill that enacts or increases tax revenues
Purpose
This bill would require a two-thirds vote from each house of the state legislature to impose or extend taxes, a two-thirds vote from local legislative bodies to impose or extend local taxes, and a two-thirds vote from local legislative bodies requesting an imposition or extension of taxes by the state legislature. This bill would ensure that a super- majority of state or local legislative representatives assent to an imposition of a tax, which also holds elected officials more accountable to the state's taxpayers, both at the statewide and the local levels of government.
Summary of provisions
Section 1 of the bill amends the Legislative Law to require a two-thirds vote from each house of the state legislature to increase, extend, impose, or revive taxes.
Section 2 of the bill amends the Tax Law to require a two-thirds vote from a local legislative body that adopts or amends a local law impos- ing, increasing or extending a tax.
Section 3 of the bill amends the Municipal Home Rule Law to require a two-thirds vote from a local legislative body that requests the state legislature to enact a state law increasing, extending, imposing or reviving a tax.
Section 4 of the bill contains the effective date.
Justification
By ensuring that a supermajority of legislative representatives, on the state or local level, assent to a tax increase, imposition, or extension of taxes, fees, assessments, and surcharges, this bill seeks to hold elected officials more accountable for New York's increasingly high tax burden on state and local taxpayers.
As scores of New Yorkers voice their collective opposition to and frus- tration with record high tax levels, this bill seeks to make legislative representatives on the state and local levels more attuned to such concerns, and requiring a higher level of legislative assent to tax increases, impositions, and extensions may require legislators to consider more fully the impacts of higher or additional taxes before passing such taxes on to New York's population.
Legislative history
New Bill.
Fiscal implications
None.
Effective date
This bill would take effect immediately.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.