Assembly Bill A1758

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   1758
 
                        2025-2026 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             January 14, 2025
                                ___________
 
 Introduced by M. of A. BARRETT, JONES, GLICK, SIMON, BENDETT, McDONOUGH,
   JENSEN,  BRABENEC  -- read once and referred to the Committee on Local
   Governments
 
 AN ACT to amend the general municipal law, in  relation  to  authorizing
   municipalities to establish a history, arts, and culture levy

   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 6-w to read as follows:
   §  6-W. HISTORY, ARTS, AND CULTURE FUNDS.  1. AS USED IN THIS SECTION,
 THE FOLLOWING WORDS AND TERMS SHALL HAVE THE FOLLOWING MEANINGS:
   (A) "HISTORY, ARTS, AND CULTURE" MEANS CREATIVE  AND  CULTURAL  ACTIV-
 ITIES, INCLUDING BUT NOT LIMITED TO, HISTORIC PRESERVATION, MUSEUM CURA-
 TION,  PERFORMING,  VISUAL, AND FINE ARTS, MUSIC, DANCE, GRAPHIC DESIGN,
 FILM, DIGITAL MEDIA AND VIDEO, ARCHITECTURE AND  URBAN  DESIGN,  HUMANI-
 TIES,  LITERATURE,  HISTORIC  EDUCATION,  ARTS  AND  CULTURE  EDUCATION,
 CRAFTS, AND FOLK ARTS.
   (B) "LOCAL ARTS COUNCIL" MEANS AN ENTITY, OFTEN REFERRED TO AS A LOCAL
 ARTS AGENCY, ARTS COMMISSION, OR CULTURAL AFFAIRS OFFICE, THAT:
   (I) IS EITHER A MUNICIPAL OR COUNTY GOVERNMENT AGENCY,  OR  A  PRIVATE
 ENTITY  EXEMPT  FROM  FEDERAL  INCOME  TAXATION  UNDER  PARAGRAPH (3) OF
 SUBSECTION (C) OF SECTION 501 OF THE FEDERAL INTERNAL  REVENUE  CODE  OF
 1986 (26 U.S.C. S.501(C)(3)); AND
   (II) MAINTAINS A MISSION THAT GENERALLY INVOLVES MAKING HISTORY, ARTS,
 AND CULTURE MORE ACCESSIBLE TO THE PUBLIC, AND SUPPORTING LOCAL ARTISTS,
 ART  PROGRAMMING,  OR  LOCAL ORGANIZATIONS FOCUSED ON HISTORY, ARTS, AND
 CULTURE.
   (C) "TAX" MEANS A CHARGE IMPOSED UPON REAL PROPERTY BY OR ON BEHALF OF
 A COUNTY, CITY, TOWN, OR VILLAGE FOR MUNICIPAL PURPOSES, BUT SHALL  HAVE
 A DIFFERENT MEANING IF THE CONTEXT CLEARLY INDICATES.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD04509-01-5
 A. 1758                             2
              

 
   2.  (A) THE GOVERNING BODY OF A MUNICIPALITY MAY, BY ORDINANCE, SUBMIT
 TO THE VOTERS OF THE MUNICIPALITY, IN A GENERAL OR SPECIAL  ELECTION,  A
 PROPOSITION  AUTHORIZING  AN ANNUAL LEVY, IN AN AMOUNT OR AT A RATE THAT
 THE GOVERNING BODY DEEMS APPROPRIATE, TO BE ESTABLISHED FOR THE  PURPOSE
 OF  SUPPORTING HISTORY, ARTS, AND CULTURE. UPON APPROVAL OF THE PROPOSI-
 TION BY A MAJORITY OF THE VOTES CAST BY THE VOTERS OF THE  MUNICIPALITY,
 THE  GOVERNING BODY OF THE MUNICIPALITY MAY ANNUALLY RAISE BY TAXATION A
 SUM NOT TO EXCEED THE AMOUNT  OR  RATE  SET  FORTH  IN  THE  PROPOSITION
 APPROVED  BY THE VOTERS FOR THE PURPOSES SPECIFIED THEREIN. THE HISTORY,
 ARTS, AND CULTURE LEVY SHALL BECOME EFFECTIVE IN THE  NEXT  BUDGET  YEAR
 FOLLOWING THE YEAR IN WHICH THE LEVY HAS BEEN APPROVED BY THE VOTERS.
   (B)  AMOUNTS RAISED BY THE LEVY IMPOSED PURSUANT TO THIS SECTION SHALL
 BE DEPOSITED INTO A HISTORY, ARTS, AND CULTURE TRUST FUND TO BE  CREATED
 BY  THE  MUNICIPALITY,  AND SHALL BE USED EXCLUSIVELY FOR HISTORY, ARTS,
 AND CULTURE, EXCEPT THAT THE MUNICIPALITY MAY DEPOSIT SUCH AMOUNTS  INTO
 THE  CURRENT  FUND OF SUCH MUNICIPALITY FOR USES NOT RELATED TO HISTORY,
 ARTS, AND CULTURE IF THE MUNICIPALITY IS IN FISCAL DISTRESS  AS  DEFINED
 IN  PARAGRAPH  C  OF  SUBDIVISION TEN OF SECTION FIFTY-FOUR OF THE STATE
 FINANCE LAW. ANY INTEREST OR OTHER INCOME  EARNED  ON  MONIES  DEPOSITED
 INTO  THE HISTORY, ARTS, AND CULTURE TRUST FUND SHALL BE CREDITED TO THE
 FUND TO BE USED FOR THE SAME PURPOSES AS THE PRINCIPAL.  A  MUNICIPALITY
 MAY  DEPOSIT OTHER FUNDS INTO THE HISTORY, ARTS, AND CULTURE TRUST FUND,
 AS IT MAY, FROM TIME TO TIME, DEEM APPROPRIATE.
   (C) THE GOVERNING BODY OF A MUNICIPALITY MAY, BY ORDINANCE, SUBMIT  TO
 THE VOTERS OF THE MUNICIPALITY IN A GENERAL OR SPECIAL ELECTION A PROPO-
 SITION  AMENDING,  SUPPLEMENTING, OR REPEALING, A PROPOSITION PREVIOUSLY
 SUBMITTED, APPROVED,  AND  IMPLEMENTED  AS  PROVIDED  PURSUANT  TO  THIS
 SECTION.  THE  PROPOSITION  MAY  PROPOSE TO ELIMINATE THE ANNUAL LEVY OR
 CHANGE THE AMOUNT OR RATE OF THE ANNUAL LEVY. UPON APPROVAL OF AN  AMEN-
 DATORY  OR  SUPPLEMENTARY PROPOSITION BY A MAJORITY OF THE VOTES CAST BY
 THE VOTERS OF THE MUNICIPALITY, THE GOVERNING BODY OF  THE  MUNICIPALITY
 SHALL  IMPLEMENT SUCH PROPOSITION IN THE SAME MANNER AS SET FORTH IN THE
 ORIGINAL PROPOSITION.
   (D) UPON PETITION TO THE GOVERNING BODY OF A  MUNICIPALITY  SIGNED  BY
 THE  VOTERS  OF  THE  MUNICIPALITY  EQUAL  IN NUMBER TO AT LEAST FIFTEEN
 PERCENT OF  THE  VOTES  CAST  THEREIN  AT  THE  LAST  PRECEDING  GENERAL
 ELECTION,  FILED  WITH  THE GOVERNING BODY AT LEAST NINETY DAYS BEFORE A
 GENERAL OR SPECIAL ELECTION, THE  GOVERNING  BODY  OF  THE  MUNICIPALITY
 SHALL SUBMIT TO THE VOTERS OF THE MUNICIPALITY IN THE GENERAL OR SPECIAL
 ELECTION  THE PROPOSITION OTHERWISE AUTHORIZED PURSUANT TO PARAGRAPH (A)
 OR (C) OF THIS SUBDIVISION.
   3. A MUNICIPALITY WHICH ESTABLISHES A HISTORY, ARTS, AND CULTURE  LEVY
 PURSUANT  TO  THIS  SECTION SHALL DESIGNATE, EITHER THROUGH AN ORDINANCE
 ADOPTED PURSUANT TO SUBDIVISION TWO OF THIS SECTION, OR THROUGH A SUBSE-
 QUENT ORDINANCE, A LOCAL ARTS COUNCIL TO WHICH MONIES FROM THE  HISTORY,
 ARTS, AND CULTURE TRUST FUND SHALL BE APPROPRIATED. THE LOCAL ARTS COUN-
 CIL  SHALL  COMPLY WITH THE CONDITIONS FOR THE USE OF THE FUNDING ESTAB-
 LISHED BY ORDINANCE.
   § 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 subparagraph (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
 A. 1758                             3
 
 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 FOR HISTORY, ARTS, AND CULTURE ESTABLISHED PURSUANT TO
 SECTION SIX-W OF THIS ARTICLE.
   § 3. This act shall take effect immediately.