S T A T E O F N E W Y O R K
________________________________________________________________________
5365
2025-2026 Regular Sessions
I N A S S E M B L Y
February 13, 2025
___________
Introduced by M. of A. LEVENBERG -- read once and referred to the
Committee on Local Governments
AN ACT to amend the general municipal law and the education law, in
relation to limits on school district and local government tax levies
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Paragraph (a) of subdivision 2 of section 3-c of the gener-
al municipal law, as added by section 1 of part A of chapter 97 of the
laws of 2011, is amended to read as follows:
(a) "Allowable levy growth factor" shall be the [lesser] GREATER 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].
§ 2. Paragraph a of subdivision 2 of section 2023-a of the education
law, as added by section 2 of part A of chapter 97 of the laws of 2011,
is amended to read as follows:
a. "Allowable levy growth factor" shall be the [lesser] GREATER 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].
§ 3. Subdivision 5 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:
5. A local government may adopt a budget that requires a tax levy that
is greater than the tax levy limit for the coming fiscal year, not
including any levy necessary to support the expenditures pursuant to
subparagraphs (i) through (iv) of paragraph g of subdivision two of this
section, only if the governing body of such local government first
enacts, by a vote of [sixty] MORE THAN FIFTY percent of the total voting
power of such body, a local law to override such limit for such coming
fiscal year only, or in the case of a district or fire district, a
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD08501-01-5
A. 5365 2
resolution, approved by a vote of sixty percent of the total voting
power of such body, to override such limit for such coming fiscal year
only.
§ 4. Subdivision 6 of section 2023-a of the education law, as added by
section 2 of part A of chapter 97 of the laws of 2011, is amended to
read as follows:
6. (a) Notwithstanding any other provision of law to the contrary, in
the event the trustee, trustees or board of education of a school
district that is subject to the provisions of this section proposes a
budget that will require a tax levy that exceeds the tax levy limit for
the corresponding school year, not including any levy necessary to
support the expenditures pursuant to subparagraphs (i) through (iv) of
paragraph i of subdivision two of this section, then such budget shall
be approved if [sixty] MORE THAN FIFTY percent of the votes cast thereon
are in the affirmative.
(b) Where the trustee, trustees or board of education proposes a budg-
et subject to the requirements of paragraph (a) of this subdivision, the
ballot for such budget shall include the following statement in substan-
tially the same form: "Adoption of this budget requires a tax levy
increase of which exceeds the statutory tax levy increase limit
of for this school fiscal year and therefore exceeds the state
tax cap and must be approved by [sixty] MORE THAN FIFTY percent of the
qualified voters present and voting."
§ 5. Subdivision 9 of section 2023-a of the education law, as added by
section 2 of part A of chapter 97 of the laws of 2011, is amended to
read as follows:
9. Nothing in this section shall preclude the trustee, trustees, or
board of education of a school district, in their discretion, from
submitting additional items of expenditures to the voters for approval
as separate propositions or the voters from submitting propositions
pursuant to sections two thousand eight and two thousand thirty-five of
this part; provided however, except in the case of a proposition submit-
ted for any expenditure contained within subparagraphs (i) through (iv)
of paragraph i of subdivision two of this section, if any proposition,
or propositions collectively that are subject to a vote on the same
date, would require an expenditure of money that would require a tax
levy and would result in the tax levy limit being exceeded for the
corresponding school year then such proposition shall be approved if
[sixty] MORE THAN FIFTY percent of the votes cast thereon are in the
affirmative.
§ 6. This act shall take effect immediately.