Relates to the limit upon real property tax levies by local governments; exempts real property owned by a city, town or village from taxes for infrastructure, road maintenance, snow removal, capital projects, consent order and smart growth initiative expenses and any extraordinary expenses required to respond to public health emergencies and pandemics.
STATE OF NEW YORK
________________________________________________________________________
5537
2019-2020 Regular Sessions
IN ASSEMBLY
February 13, 2019
___________
Introduced by M. of A. BRABENEC -- read once and referred to the Commit-
tee on Real Property Taxation
AN ACT to amend the general municipal law, in relation to the limit upon
real property tax levies by local governments
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Subparagraph (i) 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 to read as follows:
4 (i) a tax levy necessary for expenditures resulting from (A) court
5 orders or judgments against the local government arising out of tort
6 actions for any amount that exceeds five percent of the total tax levied
7 in the prior fiscal year or (B) any of the following:
8 (1) infrastructure improvements and repairs;
9 (2) road maintenance, repair and renovation;
10 (3) snow removal;
11 (4) capital projects and infrastructure improvements in utilities,
12 transportation and communication;
13 (5) expenses derived from consent orders and smart growth initiatives;
14 and
15 (6) any extraordinary expenses required to respond to public health
16 emergencies and pandemics;
17 § 2. This act shall take effect immediately; provided, however, that
18 the amendments to section 3-c of the general municipal law made by
19 section one of this act shall not affect the repeal of such section and
20 shall be deemed to be repealed therewith.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD08136-01-9
