Bill Text: NY A01875 | 2019-2020 | General Assembly | Introduced
Bill Title: Relates to exempting the costs associated with emergency services from the real property tax levy limit.
Spectrum: Partisan Bill (Republican 3-0)
Status: (Introduced - Dead) 2020-07-16 - held for consideration in local governments [A01875 Detail]
Download: New_York-2019-A01875-Introduced.html
STATE OF NEW YORK ________________________________________________________________________ 1875 2019-2020 Regular Sessions IN ASSEMBLY January 17, 2019 ___________ Introduced by M. of A. CROUCH, BRABENEC, MORINELLO -- 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 exempting the costs associated with emergency services from the real property tax levy limit The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. Paragraph (g) of subdivision 2 of section 3-c of the gener- 2 al municipal law, as added by section 1 of part A of chapter 97 of the 3 laws of 2011, is amended to read as follows: 4 (g) "Tax levy limit" means the amount of taxes authorized to be levied 5 by or on behalf of a local government pursuant to this section, 6 provided, however, that the tax levy limit shall not include the follow- 7 ing: 8 (i) a tax levy necessary for expenditures resulting from court orders 9 or judgments against the local government arising out of tort actions 10 for any amount that exceeds five percent of the total tax levied in the 11 prior fiscal year; 12 (ii) in years in which the system average actuarial contribution rate 13 of the New York state and local employees' retirement system, as defined 14 by paragraph ten of subdivision a of section nineteen-a of the retire- 15 ment and social security law, increases by more than two percentage 16 points from the previous year, a tax levy necessary for expenditures for 17 the coming fiscal year for local government employer contributions to 18 the New York state and local employees' retirement system caused by 19 growth in the system average actuarial contribution rate minus two 20 percentage points; 21 (iii) in years in which the system average actuarial contribution rate 22 of the New York state and local police and fire retirement system, as 23 defined by paragraph eleven of subdivision a of section three hundred 24 nineteen-a of the retirement and social security law, increases by more EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD02841-01-9A. 1875 2 1 than two percentage points from the previous year, a tax levy necessary 2 for expenditures for the coming fiscal year for local government employ- 3 er contributions to the New York state and local police and fire retire- 4 ment system caused by growth in the system average actuarial contrib- 5 ution rate minus two percentage points; 6 (iv) in years in which the normal contribution rate of the New York 7 state teachers' retirement system, as defined by paragraph a of subdivi- 8 sion two of section five hundred seventeen of the education law, 9 increases by more than two percentage points from the previous year, a 10 tax levy necessary for expenditures for the coming fiscal year for local 11 government employer contributions to the New York state teachers' 12 retirement system caused by growth in the normal contribution rate minus 13 two percentage points; 14 (v) a tax levy necessary for expenditures resulting from emergency 15 services provided by a municipality, including ambulatory, emergency 16 medical services, first responders, and fire. 17 § 2. Paragraph i of subdivision 2 of section 2023-a of the education 18 law, as added by section 2 of part A of chapter 97 of the laws of 2011, 19 is amended to read as follows: 20 i. "Tax levy limit" means the amount of taxes a school district is 21 authorized to levy pursuant to this section, provided, however, that the 22 tax levy limit shall not include the following: 23 (i) a tax levy necessary for expenditures resulting from court orders 24 or judgments against the school district arising out of tort actions for 25 any amount that exceeds five percent of the total tax levied in the 26 prior school year; 27 (ii) in years in which the system average actuarial contribution rate 28 of the New York state and local employees' retirement system, as defined 29 by paragraph ten of subdivision a of section nineteen-a of the retire- 30 ment and social security law, increases by more than two percentage 31 points from the previous year, a tax levy necessary for expenditures for 32 the coming fiscal year for school district employer contributions to the 33 New York state and local employees' retirement system caused by growth 34 in the system average actuarial contribution rate minus two percentage 35 points; 36 (iii) in years in which the normal contribution rate of the New York 37 state teachers' retirement system, as defined by paragraph a of subdivi- 38 sion two of section five hundred seventeen of this chapter, increases by 39 more than two percentage points from the previous year, a tax levy 40 necessary for expenditures for the coming fiscal year for school 41 district employer contributions to the New York state teachers' retire- 42 ment system caused by growth in the normal contribution rate minus two 43 percentage points; [and] 44 (iv) a capital tax levy; and 45 (v) a tax levy necessary for expenditures resulting from emergency 46 services, including ambulatory, emergency medical services, first 47 responders, and fire. 48 § 3. This act shall take effect immediately; provided, however that: 49 1. the amendments to section 3-c of the general municipal law made by 50 section one of this act shall not affect the repeal of such section and 51 shall be deemed repealed therewith; and 52 2. the amendments to section 2023-a of the education law made by 53 section two of this act shall not affect the repeal of such section and 54 shall be deemed repealed therewith.
