Relates to the limit upon real property tax levies by local governments; exempts real property owned by a city, town or village from taxes for infrastructure, road maintenance, snow removal, capital projects, consent order and smart growth initiative expenses and any extraordinary expenses required to respond to public health emergencies and pandemics.
S T A T E O F N E W Y O R K
________________________________________________________________________
3663
2025-2026 Regular Sessions
I N A S S E M B L Y
January 29, 2025
___________
Introduced by M. of A. BRABENEC -- read once and referred to the Commit-
tee on Real Property Taxation
AN ACT to amend the general municipal law, in relation to the limit upon
real property tax levies by local governments
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Subparagraph (i) 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 to read as follows:
(i) a tax levy necessary for expenditures resulting from (A) court
orders or judgments against the local government arising out of tort
actions for any amount that exceeds five percent of the total tax levied
in the prior fiscal year OR (B) ANY OF THE FOLLOWING:
(1) INFRASTRUCTURE IMPROVEMENTS AND REPAIRS;
(2) ROAD MAINTENANCE, REPAIR AND RENOVATION;
(3) SNOW REMOVAL;
(4) CAPITAL PROJECTS AND INFRASTRUCTURE IMPROVEMENTS IN UTILITIES,
TRANSPORTATION AND COMMUNICATION;
(5) EXPENSES DERIVED FROM CONSENT ORDERS AND SMART GROWTH INITIATIVES;
AND
(6) ANY EXTRAORDINARY EXPENSES REQUIRED TO RESPOND TO PUBLIC HEALTH
EMERGENCIES AND PANDEMICS;
§ 2. This act shall take effect immediately.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD02388-01-5
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