S T A T E O F N E W Y O R K
________________________________________________________________________
5470
2017-2018 Regular Sessions
I N A S S E M B L Y
February 9, 2017
___________
Introduced by M. of A. FAHY -- read once and referred to the Committee
on Local Governments
AN ACT to amend the general municipal law, in relation to exempting the
costs associated with certain infrastructure investments 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.
LBD03663-06-7
A. 5470 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 A PUBLIC
WATER SYSTEM AS SUCH TERM IS DEFINED FOR THE PURPOSES OF THE SANITARY
CODE OF THE STATE OF NEW YORK AS AUTHORIZED BY SECTION TWO HUNDRED TWEN-
TY-FIVE OF THE PUBLIC HEALTH LAW; EXPENDITURES RESULTING FROM A SEWAGE
TREATMENT WORKS AS SUCH TERM IS DEFINED UNDER SECTION 17-1903 OF THE
ENVIRONMENTAL CONSERVATION LAW; AND EXPENDITURES TO ADDRESS HEALTH AND
SAFETY ISSUES RELATED TO INFRASTRUCTURE PROBLEMS AS PRESCRIBED BY THE
DEPARTMENT OF HEALTH.
§ 2. Paragraph (a) of subdivision 3 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 to read as follows:
(a) Subject to the provisions of subdivision five of this section,
beginning with the fiscal year that begins in two thousand twelve, no
local government shall adopt a budget that requires a tax levy that is
greater than the tax levy limit for the coming fiscal year. Provided
however the tax levy limit shall not prohibit a levy necessary to
support the expenditures pursuant to subparagraphs (i) through [(iv)]
(V) of paragraph (g) of subdivision two of this section.
§ 3. Subparagraph (iv) of paragraph (c) of subdivision 3 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 to read as follows:
(iv) Subtract the tax levy necessary to support expenditures pursuant
to [subparagraph] SUBPARAGRAPHS (i) AND (V) of paragraph (g) of subdivi-
sion two of this section for the prior fiscal year, if any.
§ 4. This act shall take effect immediately; provided, however that
the amendments to section 3-c of the general municipal law made by
sections one, two and three of this act shall not affect the repeal of
such section and shall be deemed repealed therewith.