STATE OF NEW YORK
________________________________________________________________________
8874
IN SENATE
March 22, 2024
___________
Introduced by Sen. SALAZAR -- read twice and ordered printed, and when
printed to be committed to the Committee on Local Government
AN ACT to amend the general municipal law and the education law, in
relation to limits on school district and local government tax levies
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Paragraph (a) 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 (a) "Allowable levy growth factor" shall be the [lesser] greater of:
5 (i) one and two one-hundredths; or (ii) the sum of one plus the
6 inflation factor[; provided, however, that in no case shall the levy
7 growth factor be less than one].
8 § 2. Paragraph a of subdivision 2 of section 2023-a of the education
9 law, as added by section 2 of part A of chapter 97 of the laws of 2011,
10 is amended to read as follows:
11 a. "Allowable levy growth factor" shall be the [lesser] greater of:
12 (i) one and two one-hundredths; or (ii) the sum of one plus the
13 inflation factor[; provided, however, that in no case shall the levy
14 growth factor be less than one].
15 § 3. Subdivision 5 of section 3-c of the general municipal law, as
16 added by section 1 of part A of chapter 97 of the laws of 2011, is
17 amended to read as follows:
18 5. A local government may adopt a budget that requires a tax levy that
19 is greater than the tax levy limit for the coming fiscal year, not
20 including any levy necessary to support the expenditures pursuant to
21 subparagraphs (i) through (iv) of paragraph g of subdivision two of this
22 section, only if the governing body of such local government first
23 enacts, by a vote of [sixty] more than fifty percent of the total voting
24 power of such body, a local law to override such limit for such coming
25 fiscal year only, or in the case of a district or fire district, a
26 resolution, approved by a vote of sixty percent of the total voting
27 power of such body, to override such limit for such coming fiscal year
28 only.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD14912-01-4
S. 8874 2
1 § 4. Subdivision 6 of section 2023-a of the education law, as added by
2 section 2 of part A of chapter 97 of the laws of 2011, is amended to
3 read as follows:
4 6. (a) Notwithstanding any other provision of law to the contrary, in
5 the event the trustee, trustees or board of education of a school
6 district that is subject to the provisions of this section proposes a
7 budget that will require a tax levy that exceeds the tax levy limit for
8 the corresponding school year, not including any levy necessary to
9 support the expenditures pursuant to subparagraphs (i) through (iv) of
10 paragraph i of subdivision two of this section, then such budget shall
11 be approved if [sixty] more than fifty percent of the votes cast thereon
12 are in the affirmative.
13 (b) Where the trustee, trustees or board of education proposes a budg-
14 et subject to the requirements of paragraph (a) of this subdivision, the
15 ballot for such budget shall include the following statement in substan-
16 tially the same form: "Adoption of this budget requires a tax levy
17 increase of which exceeds the statutory tax levy increase limit
18 of for this school fiscal year and therefore exceeds the state
19 tax cap and must be approved by [sixty] more than fifty percent of the
20 qualified voters present and voting."
21 § 5. Subdivision 9 of section 2023-a of the education law, as added by
22 section 2 of part A of chapter 97 of the laws of 2011, is amended to
23 read as follows:
24 9. Nothing in this section shall preclude the trustee, trustees, or
25 board of education of a school district, in their discretion, from
26 submitting additional items of expenditures to the voters for approval
27 as separate propositions or the voters from submitting propositions
28 pursuant to sections two thousand eight and two thousand thirty-five of
29 this part; provided however, except in the case of a proposition submit-
30 ted for any expenditure contained within subparagraphs (i) through (iv)
31 of paragraph i of subdivision two of this section, if any proposition,
32 or propositions collectively that are subject to a vote on the same
33 date, would require an expenditure of money that would require a tax
34 levy and would result in the tax levy limit being exceeded for the
35 corresponding school year then such proposition shall be approved if
36 [sixty] more than fifty percent of the votes cast thereon are in the
37 affirmative.
38 § 6. This act shall take effect immediately.
