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 Assem-bly, do enact as follows:
1 Section 1. Paragraph (g) of subdivision 2 of section 3-c of the gener-
2 al municipal law, as added by section 1 of part A of chapter 97 of the
3 laws of 2011, is amended to read as follows:
4 (g) "Tax levy limit" means the amount of taxes authorized to be levied
5 by or on behalf of a local government pursuant to this section,
6 provided, however, that the tax levy limit shall not include the follow-
7 ing:
8 (i) a tax levy necessary for expenditures resulting from court orders
9 or judgments against the local government arising out of tort actions
10 for any amount that exceeds five percent of the total tax levied in the
11 prior fiscal year;
12 (ii) in years in which the system average actuarial contribution rate
13 of the New York state and local employees' retirement system, as defined
14 by paragraph ten of subdivision a of section nineteen-a of the retire-
15 ment and social security law, increases by more than two percentage
16 points from the previous year, a tax levy necessary for expenditures for
17 the coming fiscal year for local government employer contributions to
18 the New York state and local employees' retirement system caused by
19 growth in the system average actuarial contribution rate minus two
20 percentage points;
21 (iii) in years in which the system average actuarial contribution rate
22 of the New York state and local police and fire retirement system, as
23 defined by paragraph eleven of subdivision a of section three hundred
24 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
1 than two percentage points from the previous year, a tax levy necessary
2 for expenditures for the coming fiscal year for local government employ-
3 er contributions to the New York state and local police and fire retire-
4 ment system caused by growth in the system average actuarial contrib-
5 ution rate minus two percentage points;
6 (iv) in years in which the normal contribution rate of the New York
7 state teachers' retirement system, as defined by paragraph a of subdivi-
8 sion two of section five hundred seventeen of the education law,
9 increases by more than two percentage points from the previous year, a
10 tax levy necessary for expenditures for the coming fiscal year for local
11 government employer contributions to the New York state teachers'
12 retirement system caused by growth in the normal contribution rate minus
13 two percentage points;
14 (v) a tax levy necessary for expenditures resulting from emergency
15 services provided by a municipality, including ambulatory, emergency
16 medical services, first responders, and fire.
17 § 2. Paragraph i of subdivision 2 of section 2023-a of the education
18 law, as added by section 2 of part A of chapter 97 of the laws of 2011,
19 is amended to read as follows:
20 i. "Tax levy limit" means the amount of taxes a school district is
21 authorized to levy pursuant to this section, provided, however, that the
22 tax levy limit shall not include the following:
23 (i) a tax levy necessary for expenditures resulting from court orders
24 or judgments against the school district arising out of tort actions for
25 any amount that exceeds five percent of the total tax levied in the
26 prior school year;
27 (ii) in years in which the system average actuarial contribution rate
28 of the New York state and local employees' retirement system, as defined
29 by paragraph ten of subdivision a of section nineteen-a of the retire-
30 ment and social security law, increases by more than two percentage
31 points from the previous year, a tax levy necessary for expenditures for
32 the coming fiscal year for school district employer contributions to the
33 New York state and local employees' retirement system caused by growth
34 in the system average actuarial contribution rate minus two percentage
35 points;
36 (iii) in years in which the normal contribution rate of the New York
37 state teachers' retirement system, as defined by paragraph a of subdivi-
38 sion two of section five hundred seventeen of this chapter, increases by
39 more than two percentage points from the previous year, a tax levy
40 necessary for expenditures for the coming fiscal year for school
41 district employer contributions to the New York state teachers' retire-
42 ment system caused by growth in the normal contribution rate minus two
43 percentage points; [and]
44 (iv) a capital tax levy; and
45 (v) a tax levy necessary for expenditures resulting from emergency
46 services, including ambulatory, emergency medical services, first
47 responders, and fire.
48 § 3. This act shall take effect immediately; provided, however that:
49 1. the amendments to section 3-c of the general municipal law made by
50 section one of this act shall not affect the repeal of such section and
51 shall be deemed repealed therewith; and
52 2. the amendments to section 2023-a of the education law made by
53 section two of this act shall not affect the repeal of such section and
54 shall be deemed repealed therewith.
