What's happening
This bill exempts certain special districts and specified ad valorem levies from local government tax levy limits in New York.
Why it matters
Some special districts created under article 19-A of the General Municipal Law would be excluded from local tax levy limits. , meaning these districts could potentially raise more revenue through property taxes than other local governments subject to the cap. This could affect the funding and services provided in these districts.
Ad valorem levies and special assessments tied to section 980-j (typically related to Business Improvement Districts) would also be exempt from tax cap limits. , possibly allowing these districts to invest more in local improvements, infrastructure, or services without being constrained by broader municipal tax restrictions.
By carving out these exemptions, the bill could lead to greater variability in property tax burdens across different areas. , particularly where special districts or business improvement districts are present, impacting both property owners and the competitiveness of local business environments.
The changes reflect a legislative intent to allow certain local entities more fiscal flexibility. potentially enabling them to address specific local needs more effectively, but also raising concerns about oversight, transparency, and equity in local taxation.
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Who cares
Special districts established under General Municipal Law Article 19-A
The bill would exclude these districts from the definition of local governments subject to the tax levy limit.
Counties, cities, towns and villages subject to the tax cap
The bill would exclude ad valorem levies and special assessments authorized under Section 980-j from taxes counted toward the levy limit.
Property owners subject to Section 980-j levies and assessments
The bill would place these charges outside the local government tax cap, rather than eliminate them.
Headline styles
Limit Local Tax Increases
Plain English, a few words. Used as the page title.
Sponsors
Assembly Member · Assembly District 108
12 Co-sponsors
3 Multi-sponsors
History
- 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
6624
2019-2020 Regular Sessions
IN ASSEMBLY
March 14, 2019
Introduced by M. of A. McDONALD, GOTTFRIED, BUCHWALD, MONTESANO, PAULIN, BICHOTTE, FAHY, RAIA, OTIS, ABINANTI, PALMESANO, JEAN-PIERRE, MORINEL- LO -- Multi-Sponsored by -- M. of A. FRIEND, GALEF, McDONOUGH -- read once and referred to the Committee on Local Governments
AN ACT to amend the general municipal law, in relation to establishing limits upon local government tax levies
The People of the State of New York, represented in Senate and Assembly, do enact as follows:
Section 1. Paragraphs (e) and (h) 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, are amended to read as follows:
(e) "Local government" means a county, city, town, village, fire district, or special district including but not limited to a district created pursuant to article twelve or twelve-A, or governed by article thirteen of the town law, or created pursuant to article five-A, five-B or five-D of the county law, [chapter five hundred sixteen of the laws of nineteen hundred twenty-eight,] or chapter two hundred seventy-three of the laws of nineteen hundred thirty-nine, and shall include town improvements provided pursuant to articles three-A and twelve-C of the town law but shall not include the city of New York or the counties contained therein or special districts established pursuant to article nineteen-A of this chapter.
(h) "Tax" or "taxes" shall include (i) a charge imposed upon real property by or on behalf of a county, city, town, village or school district for municipal or school district purposes, and (ii) special ad valorem levies and special assessments as defined in subdivisions fourteen and fifteen of section one hundred two of the real property tax law but not including ad valorem levies and special assessments authorized to be established and imposed pursuant to section nine hundred eighty-j of this chapter.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD10602-01-9
A. 6624 2
§ 2. Subparagraph (iv) of 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 and a new paragraph (v) is added to read as follows:
(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) ad valorem levies and special assessments authorized to be established and imposed pursuant to section nine hundred eighty-j of this chapter.
§ 3. This act shall take effect immediately; provided, however, that the amendments to section 3-c of the general municipal law made by sections one and 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.