S T A T E O F N E W Y O R K
________________________________________________________________________
2205
2017-2018 Regular Sessions
I N A S S E M B L Y
January 17, 2017
___________
Introduced by M. of A. CROUCH -- read once and referred to the Committee
on Local Governments
AN ACT to amend the general municipal law and the education law, in
relation to exempting the costs associated with emergency services
from the real property tax levy limit
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Paragraph (g) of subdivision 2 of section 3-c of the gener-
al municipal law, as added by section 1 of part A of chapter 97 of the
laws of 2011, is amended to read as follows:
(g) "Tax levy limit" means the amount of taxes authorized to be levied
by or on behalf of a local government pursuant to this section,
provided, however, that the tax levy limit shall not include the follow-
ing:
(i) a tax levy necessary for expenditures resulting from court orders
or judgments against the local government arising out of tort actions
for any amount that exceeds five percent of the total tax levied in the
prior fiscal year;
(ii) in years in which the system average actuarial contribution rate
of the New York state and local employees' retirement system, as defined
by paragraph ten of subdivision a of section nineteen-a of the retire-
ment and social security law, increases by more than two percentage
points from the previous year, a tax levy necessary for expenditures for
the coming fiscal year for local government employer contributions to
the New York state and local employees' retirement system caused by
growth in the system average actuarial contribution rate minus two
percentage points;
(iii) in years in which the system average actuarial contribution rate
of the New York state and local police and fire retirement system, as
defined by paragraph eleven of subdivision a of section three hundred
nineteen-a of the retirement and social security law, increases by more
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD04482-01-7
A. 2205 2
than two percentage points from the previous year, a tax levy necessary
for expenditures for the coming fiscal year for local government employ-
er contributions to the New York state and local police and fire retire-
ment system caused by growth in the system average actuarial contrib-
ution rate minus two percentage points;
(iv) in years in which the normal contribution rate of the New York
state teachers' retirement system, as defined by paragraph a of subdivi-
sion two of section five hundred seventeen of the education law,
increases by more than two percentage points from the previous year, a
tax levy necessary for expenditures for the coming fiscal year for local
government employer contributions to the New York state teachers'
retirement system caused by growth in the normal contribution rate minus
two percentage points;
(V) A TAX LEVY NECESSARY FOR EXPENDITURES RESULTING FROM EMERGENCY
SERVICES PROVIDED BY A MUNICIPALITY, INCLUDING AMBULATORY, EMERGENCY
MEDICAL SERVICES, FIRST RESPONDERS, AND FIRE.
§ 2. Paragraph i of subdivision 2 of section 2023-a of the education
law, as added by section 2 of part A of chapter 97 of the laws of 2011,
is amended to read as follows:
i. "Tax levy limit" means the amount of taxes a school district is
authorized to levy pursuant to this section, provided, however, that the
tax levy limit shall not include the following:
(i) a tax levy necessary for expenditures resulting from court orders
or judgments against the school district arising out of tort actions for
any amount that exceeds five percent of the total tax levied in the
prior school year;
(ii) in years in which the system average actuarial contribution rate
of the New York state and local employees' retirement system, as defined
by paragraph ten of subdivision a of section nineteen-a of the retire-
ment and social security law, increases by more than two percentage
points from the previous year, a tax levy necessary for expenditures for
the coming fiscal year for school district employer contributions to the
New York state and local employees' retirement system caused by growth
in the system average actuarial contribution rate minus two percentage
points;
(iii) in years in which the normal contribution rate of the New York
state teachers' retirement system, as defined by paragraph a of subdivi-
sion two of section five hundred seventeen of this chapter, increases by
more than two percentage points from the previous year, a tax levy
necessary for expenditures for the coming fiscal year for school
district employer contributions to the New York state teachers' retire-
ment system caused by growth in the normal contribution rate minus two
percentage points; [and]
(iv) a capital tax levy; AND
(V) A TAX LEVY NECESSARY FOR EXPENDITURES RESULTING FROM EMERGENCY
SERVICES, INCLUDING AMBULATORY, EMERGENCY MEDICAL SERVICES, FIRST
RESPONDERS, AND FIRE.
§ 3. This act shall take effect immediately; provided, however that:
1. the amendments to section 3-c of the general municipal law made by
section one of this act shall not affect the repeal of such section and
shall be deemed repealed therewith; and
2. the amendments to section 2023-a of the education law made by
section two of this act shall not affect the repeal of such section and
shall be deemed repealed therewith.