Provides that the tax levy limit shall not include a tax levy necessary for expenditures resulting from a local government meeting its obligation to provide enhanced cancer disability benefits to volunteer firefighters as required under section two hundred five-cc of the general municipal law.
NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A6572
SPONSOR: Kassay TITLE OF BILL:
An act to amend the general municipal law, in relation to providing
enhanced cancer disability benefits to volunteer firefighters
PURPOSE OR GENERAL IDEA OF BILL::
The purpose of this legislation is to exclude tax levies necessary to
fund enhanced cancer disability benefits to volunteer firefighters,
which would allow local governments to raise funds beyond the standard
tax cap.
SUMMARY OF PROVISIONS::
Section 1 would amend paragraph (g) of subdivision 2 of section 3-c of
the general municipal law by adding a new subparagraph (v) that would
exempt tax levies implemented to fund enhanced cancer disability insur-
ance benefits for volunteer firefighters from the definition of "Tax
Levy Limit."
Section 2 would make a technical amendment to subdivision 5 of section
3-c of the general municipal law to include a reference to the new
subparagraph (v) created in section one of this act.
Section 3 establishes the enacting clause.
JUSTIFICATION:
Chapter 334 of the laws of 2017 required all fire districts, departments
and companies to provide and maintain enhanced cancer disability insur-
ance coverage for each eligible volunteer firefighter by January 1,
2019. To aid municipalities in securing these benefits, the State
enacted chapter 248 of the laws of 2018 which exempted the acquisition
cost of these insurance plans from fire district spending limitations
contained in the town law.
Unfortunately, this bill did not exempt these benefits from the real
property tax cap. Therefore, under the current law a fire district can
spend as much money as it needs to acquire the enhanced cancer disabili-
ty insurance benefits for volunteer firefighters, but any tax imposed to
cover the cost of said benefits needs to fall within the 20 tax cap.
This deficiency in the law places an undue burden on fire districts and
forces departments to choose between the health of its volunteers and
necessary services and equipment.
This bill would amend the general municipal law to exempt any taxes
levied by municipalities to acquire enhanced cancer disability benefits
for volunteer firefighters from the real property tax cap.
PRIOR LEGISLATIVE HISTORY::
2023-24: S.5231/ no same as
2021-22: S.970 (Gaughran) / A.1391 (Cahill) - Referred to Local Gov
2019-20: S.5854 (Gaughran) / A.2227 (Cahill) - Referred to Local Gov
FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS::
To be determined.
EFFECTIVE DATE::
This act shall take effect on the first of January nest succeeding the
date on which it shall have become a law; provided, however, that the
amendments to subdivisions 2 and 5 of section 3-c of the general munici-
pal law made by sections one and two of this act, respectively, shall
not affect the repeal of such section and shall be deemed to be repealed
therewith. Effective immediately, the addition and/or repeal of any rule
or regulation necessary for the implementation of this act on its effec-
tive date are authorized and directed to be made and completed on or
before such effective date.
STATE OF NEW YORK
________________________________________________________________________
6572
2025-2026 Regular Sessions
IN ASSEMBLY
March 6, 2025
___________
Introduced by M. of A. KASSAY -- read once and referred to the Committee
on Local Governments
AN ACT to amend the general municipal law, in relation to providing
enhanced cancer disability benefits to volunteer firefighters
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Subparagraph (iv) of paragraph (g) of subdivision 2 of
2 section 3-c of the general municipal law, as added by section 1 of part
3 A of chapter 97 of the laws of 2011, is amended and a new subparagraph
4 (v) is added to read as follows:
5 (iv) in years in which the normal contribution rate of the New York
6 state teachers' retirement system, as defined by paragraph a of subdivi-
7 sion two of section five hundred seventeen of the education law,
8 increases by more than two percentage points from the previous year, a
9 tax levy necessary for expenditures for the coming fiscal year for local
10 government employer contributions to the New York state teachers'
11 retirement system caused by growth in the normal contribution rate minus
12 two percentage points[.];
13 (v) a tax levy necessary for expenditures resulting from a local
14 government meeting its obligation to provide enhanced cancer disability
15 benefits to volunteer firefighters as required under section two hundred
16 five-cc of this chapter.
17 § 2. Subdivision 5 of section 3-c of the general municipal law, as
18 added by section 1 of part A of chapter 97 of the laws of 2011, is
19 amended to read as follows:
20 5. A local government may adopt a budget that requires a tax levy that
21 is greater than the tax levy limit for the coming fiscal year, not
22 including any levy necessary to support the expenditures pursuant to
23 subparagraphs (i) through [(iv)] (v) of paragraph g of subdivision two
24 of this section, only if the governing body of such local government
25 first enacts, by a vote of sixty percent of the total voting power of
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD09746-01-5
A. 6572 2
1 such body, a local law to override such limit for such coming fiscal
2 year only, or in the case of a district or fire district, a resolution,
3 approved by a vote of sixty percent of the total voting power of such
4 body, to override such limit for such coming fiscal year only.
5 § 3. This act shall take effect on the first of January next succeed-
6 ing the date on which it shall have become a law. Effective immediate-
7 ly, the addition, amendment and/or repeal of any rule or regulation
8 necessary for the implementation of this act on its effective date are
9 authorized to be made and completed on or before such effective date.
