Manktelow, Goodell, Byrnes, Ashby, Walczyk, Palmesano, McDonough, DeStefano, Miller ML
MLTSPNSR
Add §51-a, Leg L; add §50-a, Exec L; amd Part A §13, Chap 97 of 2011
Prohibits the enactment of unfunded mandates for a period of three years; instructs the state comptroller to conduct a report on the annual fiscal impact enacted state legislation has on the revenues and expenses of local municipalities; and makes permanent the tax cap.
STATE OF NEW YORK
________________________________________________________________________
4776--A
2019-2020 Regular Sessions
IN ASSEMBLY
February 5, 2019
___________
Introduced by M. of A. SCHMITT, MANKTELOW, GOODELL -- read once and
referred to the Committee on Governmental Operations -- committee
discharged, bill amended, ordered reprinted as amended and recommitted
to said committee
AN ACT to amend the legislative law and the executive law, in relation
to establishing a temporary moratorium on unfunded mandates; and to
amend chapter 97 of the laws of 2011, amending the general municipal
law and the education law relating to establishing limits upon school
district and local government tax levies, in relation to making perma-
nent the tax cap and making permanent certain provisions thereof
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. This act shall be known and may be cited as the "Mandate
2 Relief and Permanent Real Property Tax Cap Act."
3 § 2. The legislative law is amended by adding a new section 51-a to
4 read as follows:
5 § 51-a. Temporary moratorium on unfunded mandates. 1. Definitions. As
6 used in this section, the following terms shall have the following mean-
7 ings:
8 (a) "Local government" means a county, city, town, village, school
9 district, or special district.
10 (b) "Net additional cost" means the cost or costs incurred or antic-
11 ipated to be incurred within a one year period by a local government in
12 performing or administering any program, project, or activity after
13 subtracting therefrom any revenues received or receivable by such local
14 government in relation to such program, project, or activity, including
15 but not limited to:
16 (i) fees charged to the recipients of such program, project, or activ-
17 ity;
18 (ii) state or federal funds received for such program, project, or
19 activity; and
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD08053-02-9
A. 4776--A 2
1 (iii) an offsetting savings resulting from the diminution or elimi-
2 nation of any other program, project, or activity that state law
3 requires such local government to provide or undertake.
4 (c) "Unfunded mandate" means:
5 (i) any state law that requires a local government to provide or
6 undertake any new program, project or activity that results in an annual
7 net additional cost to any local government in excess of ten thousand
8 dollars or an aggregate annual net additional cost to all local govern-
9 ments within the state in excess of one million dollars; or
10 (ii) any state law that requires a local government to provide a high-
11 er level of service or funding for an existing program, project or
12 activity that results in an annual net additional cost to any local
13 government in excess of ten thousand dollars or an aggregate annual net
14 additional cost to all local governments within the state in excess of
15 one million dollars; or
16 (iii) any state law that requires a local government to grant any new
17 property tax exemption or that broadens the eligibility or increases the
18 dollar amount of any existing property tax exemption, on property that
19 otherwise would have generated revenue under the current property tax
20 rate of such local government in excess of ten thousand dollars in any
21 local government or in excess of one million dollars statewide; or
22 (iv) any state law with a legal requirement that would otherwise like-
23 ly have the effect of raising property taxes in excess of ten thousand
24 dollars in any local government or in excess of one million dollars
25 statewide.
26 2. Moratorium on unfunded mandates. For a three year period beginning
27 the January next succeeding the effective date of this section into law,
28 and notwithstanding any other provision of law, unfunded mandates shall
29 not be enacted.
30 3. Exemptions. A state law shall not be considered an unfunded mandate
31 where such law:
32 (a) is required by a court order or judgment;
33 (b) is provided at the option of the local government under a law that
34 is permissive rather than mandatory;
35 (c) results from the passage of a home rule message whereby a local
36 government requests authority to implement the program or service speci-
37 fied in the statute, and the statute imposes costs only upon that local
38 government which requests the authority to impose the program or
39 service;
40 (d) is required by statute or executive order that implements a feder-
41 al law or regulation and results from costs mandated by the federal
42 government to be borne at the local level, unless the statute or execu-
43 tive order results in costs which exceed the costs mandated by the
44 federal government;
45 (e) is imposed on both government and non-government entities in the
46 same or substantially similar circumstances;
47 (f) repeals or revises a state law to ease an existing requirement
48 that a local government provide or undertake a program, project, or
49 activity, or reapportions the costs of activities between local govern-
50 ments; or
51 (g) is necessary to protect against an immediate threat to public
52 health or safety.
53 § 3. The executive law is amended by adding a new section 50-a to read
54 as follows:
55 § 50-a. Report on unfunded mandates. (1) The comptroller, in consulta-
56 tion with the commissioner of taxation and finance, shall issue a report
A. 4776--A 3
1 on the annual fiscal impact enacted state legislation has on the reven-
2 ues and expenses of local municipal corporations in the state.
3 (2) The report issued by the comptroller shall include, at minimum:
4 (i) annual expenses of each municipal corporation in the state attrib-
5 utable to statewide legislation enacted by the state legislature;
6 (ii) an analysis of the effect the temporary unfunded mandate morato-
7 rium, established pursuant to section fifty-one-a of the legislative
8 law, had on local municipal corporation revenues and expenditures; and
9 (iii) recommendations as to whether the temporary unfunded mandate
10 moratorium enacted pursuant to section fifty-one-a of the legislative
11 law shall be extended, made permanent, or allowed to expire.
12 (3) The comptroller shall provide a final copy of the report required
13 by this section to the legislature no later than January first, two
14 thousand twenty-three, and shall publish a full copy of the report for
15 the public to view on the comptroller's official website.
16 § 4. Section 13 of part A of chapter 97 of the laws of 2011, amending
17 the general municipal law and the education law relating to establishing
18 limits upon school district and local government tax levies, as amended
19 by section 18 of part A of chapter 20 of the laws of 2015, is amended to
20 read as follows:
21 § 13. This act shall take effect immediately; provided, however, that
22 sections two through eleven of this act shall take effect July 1, 2011
23 and shall first apply to school district budgets and the budget adoption
24 process for the 2012-13 school year; and shall continue to apply to
25 school district budgets and the budget adoption process for any school
26 year beginning in any calendar year during which this act is in effect;
27 provided further, that if section 26 of part A of chapter 58 of the laws
28 of 2011 shall not have taken effect on or before such date then section
29 ten of this act shall take effect on the same date and in the same
30 manner as such chapter of the laws of 2011, takes effect[; provided
31 further, that section one of this act shall first apply to the levy of
32 taxes by local governments for the fiscal year that begins in 2012 and
33 shall continue to apply to the levy of taxes by local governments for
34 any fiscal year beginning in any calendar year during which this act is
35 in effect; provided, further, that this act shall remain in full force
36 and effect at a minimum until and including June 15, 2020 and shall
37 remain in effect thereafter only so long as the public emergency requir-
38 ing the regulation and control of residential rents and evictions and
39 all such laws providing for such regulation and control continue as
40 provided in subdivision 3 of section 1 of the local emergency rent
41 control act, sections 26-501, 26-502 and 26-520 of the administrative
42 code of the city of New York, section 17 of chapter 576 of the laws of
43 1974 and subdivision 2 of section 1 of chapter 274 of the laws of 1946
44 constituting the emergency housing rent control law, and section 10 of
45 chapter 555 of the laws of 1982, amending the general business law and
46 the administrative code of the city of New York relating to conversions
47 of residential property to cooperative or condominium ownership in the
48 city of New York as such laws are continued by chapter 93 of the laws of
49 2011 and as such sections are amended from time to time].
50 § 5. This act shall take effect immediately.
