S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   1269
 
                        2023-2024 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             January 13, 2023
                                ___________
 
 Introduced  by M. of A. McDONALD, PAULIN, BICHOTTE HERMELYN, FAHY, OTIS,
   PALMESANO, JEAN-PIERRE, MORINELLO -- Multi-Sponsored by --  M.  of  A.
   FRIEND,  McDONOUGH, MIKULIN -- read once and referred to the Committee
   on Local Governments
 
 AN ACT to amend the general municipal law, in relation  to  establishing
   limits upon local government tax levies

   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Paragraphs (e) and (h) of subdivision 2 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, are amended to read as follows:
   (e)  "Local  government"  means  a  county,  city, town, village, fire
 district, or special district including but not limited  to  a  district
 created  pursuant  to article twelve or twelve-A, or governed by article
 thirteen of the town law, or created pursuant to article five-A,  five-B
 or  five-D  of the county law, [chapter five hundred sixteen of the laws
 of nineteen hundred twenty-eight,] or chapter two hundred  seventy-three
 of  the  laws  of  nineteen  hundred thirty-nine, and shall include town
 improvements provided pursuant to articles three-A and twelve-C  of  the
 town  law  but  shall  not  include the city of New York or the counties
 contained therein OR SPECIAL DISTRICTS ESTABLISHED PURSUANT  TO  ARTICLE
 NINETEEN-A OF THIS CHAPTER.
   (h)  "Tax"  or  "taxes"  shall  include (i) a charge imposed upon real
 property by or on behalf of a county,  city,  town,  village  or  school
 district  for municipal or school district purposes, and (ii) special ad
 valorem levies and special assessments as defined in subdivisions  four-
 teen and fifteen of section one hundred two of the real property tax law
 BUT  NOT  INCLUDING AD VALOREM LEVIES AND SPECIAL ASSESSMENTS AUTHORIZED
 TO BE ESTABLISHED AND IMPOSED PURSUANT TO SECTION NINE HUNDRED  EIGHTY-J
 OF THIS CHAPTER.

  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD02646-01-3
 A. 1269                             2
              

 
   §  2.  Subparagraph  (iv) of paragraph (g) of subdivision 2 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 and a new paragraph (v) is
 added to read as follows:
   (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)  AD VALOREM LEVIES AND SPECIAL ASSESSMENTS AUTHORIZED TO BE ESTAB-
 LISHED AND IMPOSED PURSUANT TO SECTION NINE  HUNDRED  EIGHTY-J  OF  THIS
 CHAPTER.
   § 3. This act shall take effect immediately.