S T A T E O F N E W Y O R K
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10082
I N A S S E M B L Y
April 29, 2022
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Introduced by M. of A. BYRNE -- read once and referred to the Committee
on Ways and Means
AN ACT to amend the tax law, in relation to directing the department of
taxation and finance to display on its website a list of munici-
palities which have instituted a taxpayers' bill of rights
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. The tax law is amended by adding a new section 171-bb to
read as follows:
§ 171-BB. LOCAL TAXPAYERS' BILL OF RIGHTS. THE DEPARTMENT SHALL ESTAB-
LISH AND POST PROMINENTLY ON THE WEBSITE OF THE DEPARTMENT, A LIST OF
ALL MUNICIPALITIES IN THE STATE WHICH HAVE INSTITUTED A TAXPAYERS' BILL
OF RIGHTS WHICH INCLUDES, AT A MINIMUM, THE FOLLOWING:
1. FOR ANY PROPOSED LOCAL LAW WHICH INVOLVES AN INCREASE OF ANY LOCAL
TAX, A PUBLIC HEARING WHERE THE PUBLIC IS ACCORDED THE RIGHT TO BE
HEARD. EACH PERSON WISHING TO COMMENT AT SUCH PUBLIC HEARING SHALL BE
PROVIDED NO FEWER THAN FIVE MINUTES TO SPEAK.
2. AVAILABILITY OF AUDIO AND VIDEO STREAMING FOR PUBLIC VIEWING AND
PARTICIPATION IN BUDGET HEARINGS OF THE MUNICIPALITY.
3. A REQUIREMENT THAT ANY LOCAL LAW WHICH INVOLVES AN INCREASE OF ANY
LOCAL TAX, SHALL BE REQUIRED TO PASS BY A TWO-THIRDS MAJORITY VOTE.
§ 2. This act shall take effect immediately.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD15441-02-2