Requires that the state fund any program which imposes a mandate upon municipal corporations or school districts; establishes criteria for any exemption from such law if such mandate is ordered by the judiciary, pursuant to an executive order or requested by the locality; establishes the New York state mandate review council.
STATE OF NEW YORK
________________________________________________________________________
10889
IN ASSEMBLY
April 8, 2026
___________
Introduced by M. of A. MILLER -- read once and referred to the Committee
on Ways and Means
AN ACT to amend the general municipal law and the education law, in
relation to prohibiting the establishment of certain programs mandated
for municipal corporations and school districts unless such programs
are fully funded by the state; and to establish the New York state
mandate review council
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. The general municipal law is amended by adding a new
2 section 26 to read as follows:
3 § 26. Funding of mandates. 1. Definitions. As used in this section,
4 the following terms shall have the following meanings unless the context
5 shall otherwise require:
6 (a) "Mandate" means:
7 (i) any state law, rule or regulation which establishes a new program
8 or requires a higher level of service for an existing program which a
9 municipal corporation is required to provide; or
10 (ii) any provision of general law which grants a new property tax
11 exemption or abatement or increases an existing property tax exemption
12 or abatement which a municipal corporation is required to provide.
13 (b) "Unfunded mandate" shall mean:
14 (i) any state law, rule or regulation which establishes a new program
15 or requires a higher level of service for an existing program which a
16 municipal corporation is required to provide, and which results in a net
17 additional cost to such municipal corporation;
18 (ii) any alteration in funding provided to a municipal corporation for
19 the purpose of defraying the costs of a program which it is required to
20 provide, thereby resulting in a net additional cost to such municipal
21 corporation; or
22 (iii) any provision of general law which grants a new property tax
23 exemption or abatement or increases an existing property tax exemption
24 or abatement which any municipal corporation is required to provide,
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD09052-01-5
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1 thereby resulting in a net additional cost to such municipal corpo-
2 ration.
3 (c) "Net additional cost" means the increased cost or costs incurred
4 or anticipated to be incurred within a one year period by a municipal
5 corporation in performing or administering a mandate after subtracting
6 therefrom any revenues received or receivable by such municipal corpo-
7 ration on account of the mandated program or service, including but not
8 limited to:
9 (i) fees charged to the recipients of the mandated program or service;
10 (ii) state or federal aid paid specifically or categorically in
11 connection with the program or service; and
12 (iii) an offsetting savings resulting from the diminution or elimi-
13 nation of any other program or service directly attributable to the
14 performance or administration of the mandated program.
15 2. Funding of municipal corporation mandates. Notwithstanding any
16 other provision of law to the contrary, no unfunded mandate shall be
17 enacted which creates an increased annual net additional cost to any
18 municipal corporation. Each mandate which imposes a net additional cost
19 upon a municipal corporation shall provide for compensation or funding
20 by the state of the full amount of the net additional cost thereof. In
21 the event such compensation or funding is not provided, the mandate
22 shall be void.
23 3. Exemptions to the funding of municipal corporation mandates
24 requirement. (a) The state shall not be required to fund any mandate if:
25 (i) The mandate is required by a court order or judgment;
26 (ii) The mandate is provided at the option of the local government
27 under a law, regulation, rule or order that is permissive rather than
28 mandatory;
29 (iii) The mandate results from the enactment of legislation requested
30 by the municipal corporation in a home rule message requesting authority
31 to implement the program or service specified in the statute, and the
32 statute imposes costs only upon that municipal corporation which
33 requests the authority to implement the program or service;
34 (iv) The mandate is required by, or arises from, an executive order of
35 the governor exercising their emergency powers; or
36 (v) The mandate is required by statute or executive order that imple-
37 ments a federal law or regulation and results from costs mandated by the
38 federal government to be borne at the local level, unless the statute or
39 executive order results in costs which exceed the costs mandated by the
40 federal government.
41 (b) Every statute, rule or regulation establishing a mandate shall
42 provide that the effective date of any such mandate imposed on municipal
43 corporations shall be consistent with the needs of the state and munici-
44 pal corporations to plan implementation thereof and be consistent with
45 the availability of required funds.
46 § 2. The education law is amended by adding a new section 1527-b to
47 read as follows:
48 § 1527-b. Funding of mandates imposed on school districts. 1. Defi-
49 nitions. As used in this section, the following terms shall have the
50 following meanings unless the context shall otherwise require:
51 (a) "Mandate" means:
52 (i) any state law, rule or regulation which establishes a new program
53 or requires a higher level of service for an existing program which a
54 school district is required to provide; or
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1 (ii) any provision of general law which grants a new property tax
2 exemption or abatement or increases an existing property tax exemption
3 or abatement which a school district is required to provide.
4 (b) "Unfunded mandate" shall mean:
5 (i) any state law, rule or regulation which establishes a new program
6 or requires a higher level of service for an existing program which a
7 school district is required to provide and which results in a net addi-
8 tional cost to such school district;
9 (ii) any alteration in funding provided to a school district for the
10 purpose of defraying the costs of a program which it is required to
11 provide, thereby resulting in a net additional cost to such school
12 district; or
13 (iii) any provision of general law which grants a new property tax
14 exemption or abatement or increases an existing property tax exemption
15 or abatement which a school district is required to provide, thereby
16 resulting in a net additional cost to such school district.
17 (c) "Net additional cost" means the increased cost or costs incurred
18 or anticipated to be incurred within a one year period by a school
19 district in performing or administering a mandate after subtracting
20 therefrom any revenues received or receivable by such school district on
21 account of the mandated program or service, including but not limited
22 to:
23 (i) fees charged to the recipients of the mandated program or service;
24 (ii) state or federal aid paid specifically or categorically in
25 connection with the program or service; and
26 (iii) an offsetting savings resulting from the diminution or elimi-
27 nation of any other program or service directly attributable to the
28 performance or administration of the mandated program.
29 2. Funding of school district mandates. Notwithstanding any other
30 provision of law to the contrary, no unfunded mandate shall be enacted
31 which creates a net additional cost to any school district. Each
32 mandate which imposes a net additional cost upon a school district shall
33 provide for compensation or funding by the state of the full amount of
34 the net additional costs thereof. In the event such compensation or
35 funding is not provided, the mandate shall be void.
36 3. Exemptions to the funding of school district mandates requirement.
37 (a) The state shall not be required to fund any mandate for school
38 districts if:
39 (i) The mandate is required by a court order or judgment;
40 (ii) The mandate is provided at the option of the school district
41 under a law, regulation, rule or order that is permissive rather than
42 mandatory;
43 (iii) The mandate results from the enactment of legislation requested
44 by the school district in a home rule message requesting authority to
45 implement the program or service specified in the statute, and the stat-
46 ute imposes costs only upon that school district which requests the
47 authority to implement the program or service;
48 (iv) The mandate is required by, or arises from, an executive order of
49 the governor exercising their emergency powers; or
50 (v) The mandate is required by statute or executive order that imple-
51 ments a federal law or regulation and results from costs mandated by the
52 federal government to be borne at the local level, unless the statute or
53 executive order results in costs which exceed the costs mandated by the
54 federal government.
55 (b) Every statute, rule or regulation establishing a mandate shall
56 provide that the effective date of any such mandate imposed on school
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1 districts shall be consistent with the needs of the state and school
2 districts to plan implementation thereof, and be consistent with the
3 availability of required funds.
4 § 3. New York state mandate review council. 1. There shall be estab-
5 lished a New York state mandate review council. Such council shall
6 consist of fifteen members as follows: eight members appointed by the
7 governor; three members appointed by the state comptroller; one member
8 appointed by the temporary president of the senate; one member appointed
9 by the speaker of the assembly; one member appointed by the minority
10 leader of the senate; and one member appointed by the minority leader of
11 the assembly. Such members shall be appointed and the council shall
12 first convene no later than ninety days after this act shall have become
13 law.
14 2. The members of the council shall include: at least one current or
15 former county executive; at least one current or former county comp-
16 troller; at least one current or former county legislator; at least one
17 current or former mayor; at least one current or former city comp-
18 troller; at least one current or former city councilmember; at least one
19 current or former town supervisor; at least one current or former school
20 superintendent; and at least one current or former member of a school
21 board.
22 3. The council shall hold at least two hearings in each of New York's
23 regional economic development council regions. No single county, city,
24 town or village may host both hearings. Additionally, the council shall
25 meet in the state capitol as often as necessary to draft the report
26 required pursuant to subdivision 5 of this section.
27 4. The council shall review all mandates in the state and compile a
28 report outlining all mandates which have no cost on either the state or
29 localities, all mandates whose costs are covered by the state, and all
30 mandates which counties, cities, towns and villages are required to pay
31 for. The council shall have the authority to eliminate or suspend any
32 mandate; provided, however that the council shall not be allowed to add
33 any new mandates or refine any existing mandates other than to eliminate
34 or suspend such mandates.
35 5. The council shall draft a report which provides information on all
36 mandates in the state, indicating those mandates imposed by the state on
37 localities, the cost of each mandate, the percentage of each county's
38 budget which accounts for state-imposed mandates, legislative recommen-
39 dations, and any other information that the council deems relevant.
40 6. The report required pursuant to subdivision 5 of this section shall
41 be provided to the governor, the state comptroller, the speaker of the
42 assembly, the temporary president of the senate, the assembly minority
43 leader, and the senate minority leader and shall be published on the
44 website of the state comptroller on the same day that such report is
45 provided to such state officials.
46 § 4. No new mandates may be imposed on localities until the report of
47 the New York state mandate review council required pursuant to section
48 three of this act has been published.
49 § 5. This act shall take effect immediately and sections one and two
50 of this act shall apply to mandates enacted on or after such effective
51 date.
