STATE OF NEW YORK
________________________________________________________________________
5680
2023-2024 Regular Sessions
IN SENATE
March 13, 2023
___________
Introduced by Sen. CANZONERI-FITZPATRICK -- read twice and ordered
printed, and when printed to be committed to the Committee on Investi-
gations and Government Operations
AN ACT to amend the legislative law, the tax law and the municipal home
rule law, in relation to requiring assent of two-thirds of the members
for any bill that enacts or increases tax revenues
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Section 52 of the legislative law is amended by adding a
2 new subdivision 5 to read as follows:
3 5. Assent of two-thirds. For any bill that increases, extends,
4 imposes, or revives any tax, fee, assessment, surcharge or any other
5 such levy or collection, except any bill which results from the passage
6 of a home rule message pursuant to section two of article nine of the
7 constitution, the assent of two-thirds of the members elected to each
8 branch of the legislature shall be required for passage of such bill.
9 § 2. The tax law is amended by adding a new section 1200 to read as
10 follows:
11 § 1200. Tax increases; requirements. Notwithstanding any other
12 provisions of law to the contrary, any taxes authorized under this arti-
13 cle for which a local legislative body is empowered to adopt and amend
14 local laws to impose a new tax, increase the rate of an existing tax or
15 extend the authorization for a tax shall require the assent of two-
16 thirds of the members of such local legislative body.
17 § 3. Section 40 of the municipal home rule law, as amended by chapter
18 78 of the laws of 1964, is amended to read as follows:
19 § 40. Requests of local governments for enactment of special laws
20 relating to their property, affairs or government. The elective or
21 appointive chief executive officer, if there be one, or otherwise the
22 chairman of the board of supervisors, in the case of a county, the mayor
23 in the case of a city or village or the supervisor in the case of a town
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD09189-01-3
S. 5680 2
1 with the concurrence of the legislative body of such local government,
2 or the legislative body by a vote of two-thirds of its total voting
3 power without the approval of such officer, may request the legislature
4 to pass a specific bill relating to the property, affairs or government
5 of such local government which does not in terms and in effect apply
6 alike to all counties, all counties other than those wholly included
7 within a city, all cities, all towns or all villages, as the case may
8 be. Such a request may be made separately by two or more local govern-
9 ments affected by the same bill. Every such request shall declare that a
10 necessity exists for the passage of such bill by the legislature and
11 shall recite the facts establishing such necessity. The form of request
12 and the manner of its communication to the legislature shall conform to
13 rules promulgated by concurrent resolution of the senate and assembly
14 pursuant to article three-A of the legislative law. In adopting such a
15 request the legislative body shall be governed by the provisions of
16 subdivision one of section twenty of this chapter with regard to the
17 adoption of a local law. The validity of an act passed by the legisla-
18 ture in accordance with such a request shall not be subject to review by
19 the courts on the ground that the necessity alleged in the request did
20 not exist or was not properly established by the facts recited.
21 Provided however, any request of local governments for enactment of laws
22 which increases, extends, imposes or revives any tax, fee, assessment or
23 surcharge shall require the vote of two-thirds of the total voting power
24 of the legislative body of such local government.
25 § 4. This act shall take effect immediately.
