NY State Senate Bill 2017-S1214A

Archive: Last Bill Status - In Senate Committee Rules Committee

Introduced
- In Committee Assembly
- In Committee Senate
- On Floor Calendar Assembly
- On Floor Calendar Senate
- Passed Assembly
- Passed Senate
Delivered to Governor
Signed By Governor

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Actions

View Actions

	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jun 20, 2018	committed to rules
Jan 23, 2018	advanced to third reading
Jan 22, 2018	2nd report cal.
Jan 17, 2018	1st report cal.181
Jan 11, 2018	print number 1214a
Jan 11, 2018	amend and recommit to cities
Jan 03, 2018	referred to cities
Jun 21, 2017	recommitted to rules
Jan 09, 2017	ordered to third reading cal.25 committee discharged and committed to rules
Jan 06, 2017	referred to cities

Votes

- Jan 9, 2017 - Rules Committee Vote
  S1214A
  
  20
  
  Aye
  
  5
  
  Nay
  
  0
  
  Aye with Reservations
  
  0
  
  Absent
  
  0
  
  Excused
  
  0
  
  Abstained
  - - Rules Committee Vote: Jan 9, 2017
      
      aye (20)
      
      Carlucci
      
      DeFrancisco
      
      Dilan
      
      Flanagan
      
      Griffo
      
      LaValle
      
      Lanza
      
      Larkin
      
      Little
      
      Marcellino
      
      Montgomery
      
      Parker
      
      Ranzenhofer
      
      Ritchie
      
      Robach
      
      Savino
      
      Seward
      
      Stewart-Cousins
      
      Valesky
      
      Young
      
      nay (5)
      
      Breslin
      
      Gianaris
      
      Krueger
      
      Perkins
      
      Squadron
  Jan 17, 2018 - Committee Vote
  S1214A
  
  5
  
  Aye
  
  2
  
  Nay
  
  0
  
  Aye with Reservations
  
  0
  
  Absent
  
  0
  
  Excused
  
  0
  
  Abstained
  - - Committee Vote: Jan 17, 2018
      
      aye (5)
      
      Akshar
      
      Avella
      
      Felder
      
      Funke
      
      Jacobs
      
      nay (2)
      
      Benjamin
      
      Persaud

Bill Amendments

Original

A (Active)

co-Sponsors

2017-S1214 - Details

See Assembly Version of this Bill:: A1090
Current Committee:: Senate Rules
Law Section:: General Municipal Law
Laws Affected:: Add §3-e, Gen Muni L; amd §23, Munic Home R L
Versions Introduced in Other Legislative Sessions:: 2011-2012: S2866, A4741
2013-2014: S4547, A6431
2015-2016: S3709, A6498
2019-2020: S1758, A991
2021-2022: S4921, A5716
2023-2024: S4095
2025-2026: S5412

2017-S1214 - Summary

Limits, in cities having a population of one million or more, the annual increase in real property taxes.

2017-S1214 - Sponsor Memo

                                
 
BILL NUMBER: S1214          REVISED MEMO 01/08/2018

SPONSOR: LANZA
 
TITLE OF BILL:  An act to amend the general municipal law and the
municipal home rule law, in relation to establishing limitations upon
real property tax levies in cities with a population of one million or
more

 
PURPOSE OR GENERAL IDEA OF BILL:

This bill would control the ever-rising property tax by limiting the
amount by which the City of New York may increase property taxes each
year.

 
SUMMARY OF SPECIFIC PROVISIONS:

Section 1 of the bill would add a new § 3-e to the General Municipal Law
to establish a real property tax levy cap for New York City.  Under the
property tax levy cap:

*New York City may not its property tax levy by more than 2 percent or

the rate of inflation (whichever is less).

*New York City may exceed the tax levy cap only if the City Council, by
a two-thirds vote by local law overriding the tax levy cap.

*The cap will have limited exceptions including:

*Personal injury settlements that exceed 10 percent of the taxing enti-
ty's budget;

*Certain capital expenditures; and

*The increase or decrease in the city cost of state mandated social
services assistance to persons eligible for public assistance (including
those programs Temporary Assistance to Needy Families ("TANF") program,
or the Safety Net Assistance Program ("SNAP")).

*The State Comptroller will determine the tax levy limitations for local
governments that are consolidated or dissolved.

*Any excess levy funds that are collected due to clerical or technical
errors will be held in reserve.

 
JUSTIFICATION:

New York property taxes are among the highest taxes in the nation.  When
you combine State and local taxes, New York has the second highest prop-
erty taxes in the nation. The median U.S. property tax paid is $1,917
and in New York it is $3,755--96 percent higher than the national medi-
an. Moreover, New York has the highest local taxes in America as a
percentage of personal income--79 percent above the national average.
New York City residents are looking for relief from high property tax
increases. Such increases jeopardize their quality of life and the abil-
ity to stay in their homes. This bill would limit New York City's abili-
ty to raise property levies, up to 2'0. This bill will relieve taxpayers
from unexpected high property tax increases.


This measure will force the City to budget more responsibly without
looking at property taxpayers as a way to balance its budget. This
proposal will allow property owners to budget for their property taxes.
It will also prevent city government from burdening the people with
outrageous increases. By limiting future increases, families and espe-
cially those on fixed incomes -- would have a much better sense of what
they need to budget. This bill will also help reign in out of control
government spending.

 
PRIOR LEGISLATIVE HISTORY:

2017: S.1214-Died on Reading Calendar /A.1090- Referred to Ways & Means
2016: S.3709-Passed Senate / A.6498 - Referred to Ways & Means
2015: S.3709-Passed Senate / A.6498 - Referred to Ways & Means
2014: S.4547-3rd Reading Calendar / A.6431- Referred to Ways & Means
2013: S.4547-3rd Reading Calendar / A.6431- Referred to Ways & Means
2012: S.2666-Referred to Cities / A.4741 -Referred to Ways & Means
2011: S.2866-Reported to Finance / A.4741- Referred to Ways & Means

 
FISCAL IMPLICATIONS:

This bill would benefit taxpayers in the City of New York by limiting
the annual amount of real property taxes the City can levy.

 
EFFECTIVE DATE:
This act shall take effect immediately and shall first apply to the levy
of taxes by local governments for the fiscal year that begins in 2018.

2017-S1214 - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   1214
 
                        2017-2018 Regular Sessions
 
                             I N  S E N A T E
 
                              January 6, 2017
                                ___________
 
 Introduced  by  Sens.  LANZA,  GOLDEN,  AVELLA, FELDER -- read twice and
   ordered printed, and when printed to be committed to the Committee  on
   Cities
 
 AN  ACT  to  amend the general municipal law and the municipal home rule
   law, in relation to establishing limitations upon  real  property  tax
   levies in cities with a population of one million or more
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. The general municipal  law  is  amended  by  adding  a  new
 section 3-e to read as follows:
   §  3-E.  LIMITATION  UPON  REAL PROPERTY TAX LEVIES BY CITIES HAVING A
 POPULATION OF ONE MILLION OR MORE.  1. UNLESS OTHERWISE PROVIDED BY LAW,
 THE AMOUNT OF REAL PROPERTY TAXES THAT MAY BE LEVIED BY OR ON BEHALF  OF
 ANY CITY HAVING A POPULATION OF ONE MILLION OR MORE SHALL NOT EXCEED THE
 TAX LEVY LIMITATION ESTABLISHED PURSUANT TO THIS SECTION.
   2. WHEN USED IN THIS SECTION:
   (A) "ALLOWABLE LEVY GROWTH FACTOR" SHALL BE THE LESSER OF: (I) ONE AND
 TWO  ONE-HUNDREDTHS;  OR  (II) THE SUM OF ONE PLUS THE INFLATION FACTOR;
 PROVIDED, HOWEVER, THAT IN NO CASE SHALL THE LEVY GROWTH FACTOR BE  LESS
 THAN ONE.
   (B)  "APPROVED CAPITAL EXPENDITURES" MEANS THE EXPENDITURES ASSOCIATED
 WITH CAPITAL PROJECTS THAT HAVE BEEN APPROVED BY THE QUALIFIED VOTERS OF
 THE LOCAL GOVERNMENT.
   (C) "AVAILABLE CARRYOVER" MEANS THE SUM OF THE AMOUNT BY WHICH THE TAX
 LEVY FOR THE PRIOR FISCAL YEAR WAS BELOW THE TAX  LEVY  LIMIT  FOR  SUCH
 FISCAL  YEAR,  IF  ANY, BUT NO MORE THAN ONE AND ONE-HALF PERCENT OF THE
 TAX LEVY LIMIT FOR SUCH FISCAL YEAR.
   (D) "CAPITAL TAX LEVY" MEANS THE TAX LEVY NECESSARY TO SUPPORT CAPITAL
 EXPENDITURES, IF ANY.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD00383-01-7

 S. 1214                             2
 
   (E) "COMING FISCAL YEAR" MEANS THE FISCAL YEAR OF THE LOCAL GOVERNMENT
 FOR WHICH A TAX LEVY LIMITATION SHALL BE  DETERMINED  PURSUANT  TO  THIS
 SECTION.
   (F)  "INFLATION  FACTOR" MEANS THE QUOTIENT OF: (I) THE AVERAGE OF THE
 NATIONAL CONSUMER PRICE INDEXES DETERMINED BY THE UNITED STATES  DEPART-
 MENT OF LABOR FOR THE TWELVE-MONTH PERIOD ENDING SIX MONTHS PRIOR TO THE
 START  OF  THE  COMING  FISCAL  YEAR  MINUS  THE AVERAGE OF THE NATIONAL
 CONSUMER PRICE INDEXES DETERMINED BY THE  UNITED  STATES  DEPARTMENT  OF
 LABOR  FOR  THE TWELVE-MONTH PERIOD ENDING SIX MONTHS PRIOR TO THE START
 OF THE PRIOR FISCAL YEAR, DIVIDED BY: (II) THE AVERAGE OF  THE  NATIONAL
 CONSUMER  PRICE  INDEXES  DETERMINED  BY THE UNITED STATES DEPARTMENT OF
 LABOR FOR THE TWELVE-MONTH PERIOD ENDING SIX MONTHS PRIOR TO  THE  START
 OF THE PRIOR FISCAL YEAR, WITH THE RESULT EXPRESSED AS A DECIMAL TO FOUR
 PLACES.
   (G) "LOCAL GOVERNMENT" MEANS A CITY HAVING A POPULATION OF ONE MILLION
 OR MORE.
   (H)  "PRIOR FISCAL YEAR" MEANS THE FISCAL YEAR OF THE LOCAL GOVERNMENT
 IMMEDIATELY PRECEDING THE COMING FISCAL YEAR.
   (I) "TAX LEVY LIMITATION" MEANS THE AMOUNT OF TAXES A LOCAL GOVERNMENT
 IS AUTHORIZED TO LEVY PURSUANT TO THIS SECTION, PROVIDED, HOWEVER,  THAT
 THE  TAX  LEVY  LIMIT  SHALL NOT INCLUDE THE LOCAL GOVERNMENT'S APPROVED
 CAPITAL TAX LEVY, IF ANY.
   3. (A) BEGINNING WITH THE FISCAL YEAR  THAT  BEGINS  IN  TWO  THOUSAND
 EIGHTEEN,  NO  LOCAL GOVERNMENT SHALL ADOPT A BUDGET THAT REQUIRES A TAX
 LEVY THAT IS GREATER THAN THE TAX LEVY LIMITATION FOR THE COMING  FISCAL
 YEAR.
   (B)  THE STATE COMPTROLLER SHALL CALCULATE THE TAX LEVY LIMITATION FOR
 EACH LOCAL GOVERNMENT BY THE ONE HUNDRED  TWENTIETH  DAY  PRECEDING  THE
 COMMENCEMENT  OF  EACH  LOCAL GOVERNMENT'S FISCAL YEAR, AND SHALL NOTIFY
 EACH LOCAL GOVERNMENT OF THE TAX LEVY LIMITATION SO DETERMINED.
   (C) THE TAX LEVY LIMITATION APPLICABLE TO THE COMING FISCAL YEAR SHALL
 BE DETERMINED AS FOLLOWS:
   (I) ASCERTAIN THE TOTAL AMOUNT OF TAXES LEVIED FOR  THE  PRIOR  FISCAL
 YEAR.
   (II)  ADD  ANY  PAYMENTS  IN LIEU OF TAXES THAT WERE RECEIVABLE IN THE
 PRIOR FISCAL YEAR.
   (III) SUBTRACT THE APPROVED CAPITAL TAX  LEVY  FOR  THE  PRIOR  FISCAL
 YEAR, IF ANY.
   (IV)  SUBTRACT  THE LEVY ATTRIBUTABLE TO A LARGE LEGAL SETTLEMENT OF A
 TORT ACTION EXCLUDED FROM THE LEVY LIMITATION IN THE PRIOR FISCAL  YEAR,
 IF ANY.
   (V) MULTIPLY THE RESULT BY THE ALLOWABLE LEVY GROWTH FACTOR.
   (VI)  SUBTRACT  ANY PAYMENTS IN LIEU OF TAXES RECEIVABLE IN THE COMING
 FISCAL YEAR.
   (VII) ADD THE AVAILABLE CARRYOVER, IF ANY.
   (D) IN THE EVENT THE CITY COUNCIL OF A LOCAL GOVERNMENT HAS APPROVED A
 LEGAL SETTLEMENT OF A TORT ACTION AGAINST  THE  GOVERNMENT,  THE  ANNUAL
 COSTS  OF  WHICH  EXCEED TEN PERCENT OF THE PROPERTY TAXES LEVIED BY THE
 LOCAL GOVERNMENT IN THE PRIOR FISCAL YEAR, THE STATE  COMPTROLLER,  UPON
 APPLICATION  BY THE LOCAL GOVERNMENT, MAY ADJUST THE TAX LEVY LIMITATION
 FOR THE COMING FISCAL YEAR  APPLICABLE  TO  SUCH  LOCAL  GOVERNMENT,  BY
 ADDING THE ANNUAL COSTS OF SUCH SETTLEMENT TO THE TAX LEVY LIMITATION.
   (E)  THE STATE COMPTROLLER SHALL DETERMINE THE PORTION OF THE TAX LEVY
 OF EACH LOCAL  GOVERNMENT  THAT  IS  ATTRIBUTABLE  TO  ANY  INCREASE  OR
 DECREASE  OVER  THE PRIOR YEAR IN THE COST OF THE LOCAL GOVERNMENT SHARE
 OF DIRECT CASH ASSISTANCE TO PERSONS ELIGIBLE FOR THE  FEDERAL-STATE-LO-

 S. 1214                             3
 
 CAL  TEMPORARY  ASSISTANCE  TO NEEDY FAMILIES PROGRAM OR THE STATE-LOCAL
 SAFETY NET ASSISTANCE PROGRAM AND SHALL ADJUST THE TAX  LEVY  LIMITATION
 FOR SUCH LOCAL GOVERNMENT TO REFLECT SUCH CHANGE.
   4. A LOCAL GOVERNMENT MAY ADOPT A BUDGET THAT REQUIRES A TAX LEVY THAT
 IS  GREATER THAN THE TAX LEVY LIMITATION FOR THE COMING FISCAL YEAR ONLY
 IF THE CITY COUNCIL OF SUCH LOCAL GOVERNMENT FIRST  ENACTS,  BY  A  TWO-
 THIRDS  VOTE OF THE TOTAL VOTING POWER OF SUCH CITY COUNCIL, A LOCAL LAW
 TO OVERRIDE SUCH LIMITATION FOR SUCH COMING FISCAL YEAR ONLY.
   5. IN THE EVENT A LOCAL GOVERNMENT'S  ACTUAL  TAX  LEVY  FOR  A  GIVEN
 FISCAL  YEAR  EXCEEDS THE MAXIMUM ALLOWABLE LEVY AS ESTABLISHED PURSUANT
 TO THIS SECTION DUE TO CLERICAL OR TECHNICAL ERRORS, THE  LOCAL  GOVERN-
 MENT  SHALL PLACE THE EXCESS AMOUNT OF THE LEVY IN RESERVE IN ACCORDANCE
 WITH SUCH REQUIREMENTS AS THE STATE COMPTROLLER MAY PRESCRIBE, AND SHALL
 USE SUCH FUNDS AND ANY INTEREST EARNED THEREON TO OFFSET  THE  TAX  LEVY
 FOR THE ENSUING FISCAL YEAR.
   §  2. Paragraphs j and k of subdivision 2 of section 23 of the munici-
 pal home rule law are relettered paragraphs k and l, and a new paragraph
 j is added to read as follows:
   J.  OVERRIDES THE TAX LEVY LIMITATION APPLICABLE FOR THE COMING FISCAL
 YEAR IN ACCORDANCE WITH SECTION THREE-E OF THE GENERAL MUNICIPAL LAW.
   § 3. This act shall take effect immediately and shall first  apply  to
 the  levy  of taxes by local governments for the fiscal year that begins
 in 2018.

co-Sponsors

2017-S1214A (ACTIVE) - Details

See Assembly Version of this Bill:: A1090
Current Committee:: Senate Rules
Law Section:: General Municipal Law
Laws Affected:: Add §3-e, Gen Muni L; amd §23, Munic Home R L
Versions Introduced in Other Legislative Sessions:: 2011-2012: S2866, A4741
2013-2014: S4547, A6431
2015-2016: S3709, A6498
2019-2020: S1758, A991
2021-2022: S4921, A5716
2023-2024: S4095
2025-2026: S5412

2017-S1214A (ACTIVE) - Summary

Limits, in cities having a population of one million or more, the annual increase in real property taxes.

2017-S1214A (ACTIVE) - Sponsor Memo

                                
 
BILL NUMBER: S1214A

SPONSOR: LANZA
 
TITLE OF BILL:  An act to amend the general municipal law and the
municipal home rule law, in relation to establishing limitations upon
real property tax levies in cities with a population of one million or
more

 
PURPOSE OR GENERAL IDEA OF BILL:

This bill would control the ever-rising property tax by limiting the
amount by which the City of New York may increase property taxes each
year.

 
SUMMARY OF SPECIFIC PROVISIONS:

Section 1 of the bill would add a new § 3-e to the General Municipal Law
to establish a real property tax levy cap for New York City. Under the
property tax levy cap:

*New York City may not its property tax levy by more than 2 percent or

the rate of inflation (whichever is less).

*New York City may exceed the tax levy cap only if the City Council, by
a two-thirds vote by local law overriding the tax levy cap.

*The cap will have limited exceptions including:

*Personal injury settlements that exceed 10 percent of the taxing enti-
ty's budget;

*Certain capital expenditures; and

*The increase or decrease in the city cost of state mandated social
services assistance to persons eligible for public assistance (including
those programs Temporary Assistance to Needy Families ("TANF") program,
or the Safety Net Assistance Program ("SNAP")

*The State Comptroller will determine the tax levy limitations for local
governments that are consolidated or dissolved.

*Any excess levy funds that are collected due to clerical or technical
errors will be held in reserve.

 
JUSTIFICATION:

New York property taxes are among the highest taxes in the nation.  When
you combine State and local taxes, New York has the second highest prop-
erty taxes in the nation. The median U.S. property tax paid is $1,917
and in New York it is $3,755--96 percent higher than the national medi-
an. Moreover, New York has the highest local taxes in America as a
percentage of personal income -- 79 percent above the national average.
New York City residents are looking for relief from high property tax
increases. Such increases jeopardize their quality of life and the abil-
ity to stay in their homes. This bill would limit New York City's abili-
ty to raise property levies, up to 2'0.  This bill will relieve taxpay-
ers from unexpected high property tax increases.


This measure will force the City to budget more responsibly without
looking at property taxpayers as a way to balance its budget. This
proposal will allow property owners to budget for their property taxes.
It will also prevent city government from burdening the people with
outrageous increases. By limiting future increases, families and espe-
cially those on fixed incomes-- would have a much better sense of what
they need to budget. This bill will also help reign in out of control
government spending.

 
PRIOR LEGISLATIVE HISTORY:

2017: S.1214 - Died on 3rd Reading Calendar / A.1090 - Referred to Ways
& Means
2016: S.3709 - Passed Senate / A.6492 - Referred to Ways & Means
2015: S.3709 - Passed Senate / A.0198 - Referred to Ways & Means
2014: S.4547 - 3rd Reading Calendar / A.6431 -Referred to Ways & Means
2013: S.4547 - 3rd Reading Calendar / A.6431 - Referred to Ways & Means
2012: S.2366 - Referred to Cities / A.4741 - Referred to Ways & Means
2011: S.2366 - Reported to Finance / A.4741 - Referred to Ways & Means

 
FISCAL IMPLICATIONS:

This bill would benefit taxpayers in the City of New York by limiting
the annual amount of real property taxes the City can levy.

 
EFFECTIVE DATE:
  This  act  shall  take effect immediately and shall first apply to the
levy of taxes by local governments for the fiscal year  that  begins  in
2019.

2017-S1214A (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  1214--A
 
                        2017-2018 Regular Sessions
 
                             I N  S E N A T E
 
                              January 6, 2017
                                ___________
 
 Introduced  by Sens. LANZA, GOLDEN, AVELLA, FELDER, SAVINO -- read twice
   and ordered printed, and when printed to be committed to the Committee
   on Cities -- recommitted to the Committee on Cities in accordance with
   Senate Rule 6, sec. 8 -- committee discharged, bill  amended,  ordered
   reprinted as amended and recommitted to said committee

 AN  ACT  to  amend the general municipal law and the municipal home rule
   law, in relation to establishing limitations upon  real  property  tax
   levies in cities with a population of one million or more
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. The general municipal  law  is  amended  by  adding  a  new
 section 3-e to read as follows:
   §  3-E.  LIMITATION  UPON  REAL PROPERTY TAX LEVIES BY CITIES HAVING A
 POPULATION OF ONE MILLION OR MORE.  1. UNLESS OTHERWISE PROVIDED BY LAW,
 THE AMOUNT OF REAL PROPERTY TAXES THAT MAY BE LEVIED BY OR ON BEHALF  OF
 ANY CITY HAVING A POPULATION OF ONE MILLION OR MORE SHALL NOT EXCEED THE
 TAX LEVY LIMITATION ESTABLISHED PURSUANT TO THIS SECTION.
   2. WHEN USED IN THIS SECTION:
   (A) "ALLOWABLE LEVY GROWTH FACTOR" SHALL BE THE LESSER OF: (I) ONE AND
 TWO  ONE-HUNDREDTHS;  OR  (II) THE SUM OF ONE PLUS THE INFLATION FACTOR;
 PROVIDED, HOWEVER, THAT IN NO CASE SHALL THE LEVY GROWTH FACTOR BE  LESS
 THAN ONE.
   (B)  "APPROVED CAPITAL EXPENDITURES" MEANS THE EXPENDITURES ASSOCIATED
 WITH CAPITAL PROJECTS THAT HAVE BEEN APPROVED BY THE QUALIFIED VOTERS OF
 THE LOCAL GOVERNMENT.
   (C) "AVAILABLE CARRYOVER" MEANS THE SUM OF THE AMOUNT BY WHICH THE TAX
 LEVY FOR THE PRIOR FISCAL YEAR WAS BELOW THE TAX  LEVY  LIMIT  FOR  SUCH
 FISCAL  YEAR,  IF  ANY, BUT NO MORE THAN ONE AND ONE-HALF PERCENT OF THE
 TAX LEVY LIMIT FOR SUCH FISCAL YEAR.
   (D) "CAPITAL TAX LEVY" MEANS THE TAX LEVY NECESSARY TO SUPPORT CAPITAL
 EXPENDITURES, IF ANY.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.

                                                            LBD00383-02-8

 S. 1214--A                          2
 
   (E) "COMING FISCAL YEAR" MEANS THE FISCAL YEAR OF THE LOCAL GOVERNMENT
 FOR WHICH A TAX LEVY LIMITATION SHALL BE  DETERMINED  PURSUANT  TO  THIS
 SECTION.
   (F)  "INFLATION  FACTOR" MEANS THE QUOTIENT OF: (I) THE AVERAGE OF THE
 NATIONAL CONSUMER PRICE INDEXES DETERMINED BY THE UNITED STATES  DEPART-
 MENT OF LABOR FOR THE TWELVE-MONTH PERIOD ENDING SIX MONTHS PRIOR TO THE
 START  OF  THE  COMING  FISCAL  YEAR  MINUS  THE AVERAGE OF THE NATIONAL
 CONSUMER PRICE INDEXES DETERMINED BY THE  UNITED  STATES  DEPARTMENT  OF
 LABOR  FOR  THE TWELVE-MONTH PERIOD ENDING SIX MONTHS PRIOR TO THE START
 OF THE PRIOR FISCAL YEAR, DIVIDED BY: (II) THE AVERAGE OF  THE  NATIONAL
 CONSUMER  PRICE  INDEXES  DETERMINED  BY THE UNITED STATES DEPARTMENT OF
 LABOR FOR THE TWELVE-MONTH PERIOD ENDING SIX MONTHS PRIOR TO  THE  START
 OF THE PRIOR FISCAL YEAR, WITH THE RESULT EXPRESSED AS A DECIMAL TO FOUR
 PLACES.
   (G) "LOCAL GOVERNMENT" MEANS A CITY HAVING A POPULATION OF ONE MILLION
 OR MORE.
   (H)  "PRIOR FISCAL YEAR" MEANS THE FISCAL YEAR OF THE LOCAL GOVERNMENT
 IMMEDIATELY PRECEDING THE COMING FISCAL YEAR.
   (I) "TAX LEVY LIMITATION" MEANS THE AMOUNT OF TAXES A LOCAL GOVERNMENT
 IS AUTHORIZED TO LEVY PURSUANT TO THIS SECTION, PROVIDED, HOWEVER,  THAT
 THE  TAX  LEVY  LIMIT  SHALL NOT INCLUDE THE LOCAL GOVERNMENT'S APPROVED
 CAPITAL TAX LEVY, IF ANY.
   3. (A) BEGINNING WITH THE FISCAL YEAR  THAT  BEGINS  IN  TWO  THOUSAND
 NINETEEN,  NO  LOCAL GOVERNMENT SHALL ADOPT A BUDGET THAT REQUIRES A TAX
 LEVY THAT IS GREATER THAN THE TAX LEVY LIMITATION FOR THE COMING  FISCAL
 YEAR.
   (B)  THE STATE COMPTROLLER SHALL CALCULATE THE TAX LEVY LIMITATION FOR
 EACH LOCAL GOVERNMENT BY THE ONE HUNDRED  TWENTIETH  DAY  PRECEDING  THE
 COMMENCEMENT  OF  EACH  LOCAL GOVERNMENT'S FISCAL YEAR, AND SHALL NOTIFY
 EACH LOCAL GOVERNMENT OF THE TAX LEVY LIMITATION SO DETERMINED.
   (C) THE TAX LEVY LIMITATION APPLICABLE TO THE COMING FISCAL YEAR SHALL
 BE DETERMINED AS FOLLOWS:
   (I) ASCERTAIN THE TOTAL AMOUNT OF TAXES LEVIED FOR  THE  PRIOR  FISCAL
 YEAR.
   (II)  ADD  ANY  PAYMENTS  IN LIEU OF TAXES THAT WERE RECEIVABLE IN THE
 PRIOR FISCAL YEAR.
   (III) SUBTRACT THE APPROVED CAPITAL TAX  LEVY  FOR  THE  PRIOR  FISCAL
 YEAR, IF ANY.
   (IV)  SUBTRACT  THE LEVY ATTRIBUTABLE TO A LARGE LEGAL SETTLEMENT OF A
 TORT ACTION EXCLUDED FROM THE LEVY LIMITATION IN THE PRIOR FISCAL  YEAR,
 IF ANY.
   (V) MULTIPLY THE RESULT BY THE ALLOWABLE LEVY GROWTH FACTOR.
   (VI)  SUBTRACT  ANY PAYMENTS IN LIEU OF TAXES RECEIVABLE IN THE COMING
 FISCAL YEAR.
   (VII) ADD THE AVAILABLE CARRYOVER, IF ANY.
   (D) IN THE EVENT THE CITY COUNCIL OF A LOCAL GOVERNMENT HAS APPROVED A
 LEGAL SETTLEMENT OF A TORT ACTION AGAINST  THE  GOVERNMENT,  THE  ANNUAL
 COSTS  OF  WHICH  EXCEED TEN PERCENT OF THE PROPERTY TAXES LEVIED BY THE
 LOCAL GOVERNMENT IN THE PRIOR FISCAL YEAR, THE STATE  COMPTROLLER,  UPON
 APPLICATION  BY THE LOCAL GOVERNMENT, MAY ADJUST THE TAX LEVY LIMITATION
 FOR THE COMING FISCAL YEAR  APPLICABLE  TO  SUCH  LOCAL  GOVERNMENT,  BY
 ADDING THE ANNUAL COSTS OF SUCH SETTLEMENT TO THE TAX LEVY LIMITATION.
   (E)  THE STATE COMPTROLLER SHALL DETERMINE THE PORTION OF THE TAX LEVY
 OF EACH LOCAL  GOVERNMENT  THAT  IS  ATTRIBUTABLE  TO  ANY  INCREASE  OR
 DECREASE  OVER  THE PRIOR YEAR IN THE COST OF THE LOCAL GOVERNMENT SHARE
 OF DIRECT CASH ASSISTANCE TO PERSONS ELIGIBLE FOR THE  FEDERAL-STATE-LO-

 S. 1214--A                          3
 
 CAL  TEMPORARY  ASSISTANCE  TO NEEDY FAMILIES PROGRAM OR THE STATE-LOCAL
 SAFETY NET ASSISTANCE PROGRAM AND SHALL ADJUST THE TAX  LEVY  LIMITATION
 FOR SUCH LOCAL GOVERNMENT TO REFLECT SUCH CHANGE.
   4. A LOCAL GOVERNMENT MAY ADOPT A BUDGET THAT REQUIRES A TAX LEVY THAT
 IS  GREATER THAN THE TAX LEVY LIMITATION FOR THE COMING FISCAL YEAR ONLY
 IF THE CITY COUNCIL OF SUCH LOCAL GOVERNMENT FIRST  ENACTS,  BY  A  TWO-
 THIRDS  VOTE OF THE TOTAL VOTING POWER OF SUCH CITY COUNCIL, A LOCAL LAW
 TO OVERRIDE SUCH LIMITATION FOR SUCH COMING FISCAL YEAR ONLY.
   5. IN THE EVENT A LOCAL GOVERNMENT'S  ACTUAL  TAX  LEVY  FOR  A  GIVEN
 FISCAL  YEAR  EXCEEDS THE MAXIMUM ALLOWABLE LEVY AS ESTABLISHED PURSUANT
 TO THIS SECTION DUE TO CLERICAL OR TECHNICAL ERRORS, THE  LOCAL  GOVERN-
 MENT  SHALL PLACE THE EXCESS AMOUNT OF THE LEVY IN RESERVE IN ACCORDANCE
 WITH SUCH REQUIREMENTS AS THE STATE COMPTROLLER MAY PRESCRIBE, AND SHALL
 USE SUCH FUNDS AND ANY INTEREST EARNED THEREON TO OFFSET  THE  TAX  LEVY
 FOR THE ENSUING FISCAL YEAR.
   §  2. Paragraphs j and k of subdivision 2 of section 23 of the munici-
 pal home rule law are relettered paragraphs k and l, and a new paragraph
 j is added to read as follows:
   J.  OVERRIDES THE TAX LEVY LIMITATION APPLICABLE FOR THE COMING FISCAL
 YEAR IN ACCORDANCE WITH SECTION THREE-E OF THE GENERAL MUNICIPAL LAW.
   § 3. This act shall take effect immediately and shall first  apply  to
 the  levy  of taxes by local governments for the fiscal year that begins
 in 2019.

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Senate Bill S1214A

Sponsored By

Archive: Last Bill Status - In Senate Committee Rules Committee

Jan 9, 2017 - Rules Committee Vote

Rules Committee Vote: Jan 9, 2017

Jan 17, 2018 - Committee Vote

Committee Vote: Jan 17, 2018

Bill Amendments

co-Sponsors

2017-S1214 - Details

2017-S1214 - Summary

2017-S1214 - Sponsor Memo

2017-S1214 - Bill Text download pdf

co-Sponsors

2017-S1214A (ACTIVE) - Details

2017-S1214A (ACTIVE) - Summary

2017-S1214A (ACTIVE) - Sponsor Memo

2017-S1214A (ACTIVE) - Bill Text download pdf

Comments

Senate Bill S1214A

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Sponsored By

Archive: Last Bill Status - In Senate Committee Rules Committee

Bill Amendments

co-Sponsors

2017-S1214 - Details

2017-S1214 - Summary

2017-S1214 - Sponsor Memo

2017-S1214 - Bill Text download pdf

co-Sponsors

2017-S1214A (ACTIVE) - Details

2017-S1214A (ACTIVE) - Summary

2017-S1214A (ACTIVE) - Sponsor Memo

2017-S1214A (ACTIVE) - Bill Text download pdf

Comments