Senate Bill S7121

                                BILL NUMBER:S7121

TITLE OF BILL:
An act
to amend the general municipal law, in relation to
requiring the conducting of a public hearing prior to enacting a local
law or resolution to override the tax levy limit

PURPOSE:
This legislation requires municipalities to hold public hearings prior
to overriding the tax levy limit.

SUMMARY OF PROVISIONS:
Section One - amends subdivision 5 of section 3-c of the general
municipal law, as added by section 1 of part A of chapter 97 of the
laws of 2011, is amended so that a local government may adopt a budget
that requires a tax levy that is greater than the tax levy limit
for the coming fiscal year, not including any levy necessary to
support the expenditures pursuant to subparagraphs (i) through (iv)
of paragraph g of subdivision two of this section, only if the
governing body of such local government first holds a public hearing
upon the proposal to exceed the tax levy limit and enacts, by a vote
of sixty percent of the total voting power of such body, a local
law to override such limit for such coming fiscal year only, or in
the case of a district or fire district, a resolution, approved
by a vote of sixty percent of the total voting power of such body, to
              

override such limit for such coming fiscal year only.

Section Two - this act shall take effect immediately, provided that
the amendments to subdivision 5 of section 3-c of the general municipal
law, made by section one of this act, shall not affect the
expiration and repeal of such section one of this act, shall not affect
the expiration and repeal of such section pursuant to section 13
of part A of chapter 97 of the laws of 2011, as amended, and shall
expire and be deemed repealed therewith.

JUSTIFICATION:
In 2011, the legislature passed a 2% property tax cap that provided
much needed tax relief to the people of New York State. The 2% tax
cap provided the incentive for municipalities and school districts
to have a serious dialogue regarding their budgets before voting
and "yes" to raising taxes.

Although municipalities and school districts have the authority to
over-ride the 2% property tax cap, this legislation will require them
to have a public hearing specifically designated to discussing the
override. This public hearing will give tax payers the opportunity
to discuss their concerns and opinions to their elected officials.

LEGISLATIVE HISTORY:
New Bill.

FISCAL IMPLICATIONS:
None to state.

EFFECTIVE DATE:
This act shall take effect immediately, provided that the amendments
to subdivision 5 of section 3-c of the general municipal law, made
by section one of this act, shall not affect the expiration and
repeal of such section one of this act, shall not affect the expiration
and repeal of such section pursuant to section 13 of part A of
chapter 97 of the laws of 2011, as amended, and shall expire and
be deemed repealed therewith.