NY State Senate Bill S1214A

Archive: Last Bill Status - In Senate Committee Rules Committee

Introduced
In Committee
On Floor Calendar
- Passed Senate
- Passed Assembly
Delivered to Governor
Signed/Vetoed by Governor

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Actions

view actions (11)

	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

view votes

Jan 17, 2018 - Cities 1 committee Vote

S1214A

committee

Aye

Nay

Aye with Reservations

Absent

Excused

Abstained

show Cities 1 committee vote details

Cities 1 Committee Vote: Jan 17, 2018

aye (5)

nay (2)

Jan 9, 2017 - Rules committee Vote

S1214

committee

Aye

Nay

Aye with Reservations

Absent

Excused

Abstained

Bill Amendments

Original

A (Active)

Original

A (Active)

Co-Sponsors

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

S1214 - Summary

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

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.

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

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

S1214A (ACTIVE) - Summary

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

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.

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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The New York State Senate

senate Bill S1214A

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Archive: Last Bill Status - In Senate Committee Rules Committee

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Jan 17, 2018 - Cities 1 committee Vote

Cities 1 Committee Vote: Jan 17, 2018

Jan 9, 2017 - Rules committee Vote

Committee Vote: Jan 9, 2017

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senate Bill S1214A

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Sponsored By

Archive: Last Bill Status - In Senate Committee Rules Committee

Your Voice

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Votes

Jan 17, 2018 - Cities 1 committee Vote

Cities 1 Committee Vote: Jan 17, 2018

Jan 9, 2017 - Rules committee Vote

Committee Vote: Jan 9, 2017

Bill Amendments

Co-Sponsors

S1214 - Details

S1214 - Summary

S1214 - Sponsor Memo

S1214 - Bill Text download pdf

Co-Sponsors

S1214A (ACTIVE) - Details

S1214A (ACTIVE) - Summary

S1214A (ACTIVE) - Sponsor Memo

S1214A (ACTIVE) - Bill Text download pdf

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