STATE OF NEW YORK ________________________________________________________________________ 4029 2025-2026 Regular Sessions IN SENATE January 31, 2025 ___________ Introduced by Sen. SALAZAR -- read twice and ordered printed, and when printed to be committed to the Committee on Local Government 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: 1 Section 1. Paragraph (a) 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 (a) "Allowable levy growth factor" shall be the [lesser] greater of: 5 (i) one and two one-hundredths; or (ii) the sum of one plus the 6 inflation factor[; provided, however, that in no case shall the levy 7 growth factor be less than one]. 8 § 2. Paragraph a of subdivision 2 of section 2023-a of the education 9 law, as added by section 2 of part A of chapter 97 of the laws of 2011, 10 is amended to read as follows: 11 a. "Allowable levy growth factor" shall be the [lesser] greater of: 12 (i) one and two one-hundredths; or (ii) the sum of one plus the 13 inflation factor[; provided, however, that in no case shall the levy 14 growth factor be less than one]. 15 § 3. Subdivision 5 of section 3-c of the general municipal law, as 16 added by section 1 of part A of chapter 97 of the laws of 2011, is 17 amended to read as follows: 18 5. A local government may adopt a budget that requires a tax levy that 19 is greater than the tax levy limit for the coming fiscal year, not 20 including any levy necessary to support the expenditures pursuant to 21 subparagraphs (i) through (iv) of paragraph g of subdivision two of this 22 section, only if the governing body of such local government first 23 enacts, by a vote of [sixty] more than fifty percent of the total voting 24 power of such body, a local law to override such limit for such coming 25 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
S. 4029 2 1 resolution, approved by a vote of sixty percent of the total voting 2 power of such body, to override such limit for such coming fiscal year 3 only. 4 § 4. Subdivision 6 of section 2023-a of the education law, as added by 5 section 2 of part A of chapter 97 of the laws of 2011, is amended to 6 read as follows: 7 6. (a) Notwithstanding any other provision of law to the contrary, in 8 the event the trustee, trustees or board of education of a school 9 district that is subject to the provisions of this section proposes a 10 budget that will require a tax levy that exceeds the tax levy limit for 11 the corresponding school year, not including any levy necessary to 12 support the expenditures pursuant to subparagraphs (i) through (iv) of 13 paragraph i of subdivision two of this section, then such budget shall 14 be approved if [sixty] more than fifty percent of the votes cast thereon 15 are in the affirmative. 16 (b) Where the trustee, trustees or board of education proposes a budg- 17 et subject to the requirements of paragraph (a) of this subdivision, the 18 ballot for such budget shall include the following statement in substan- 19 tially the same form: "Adoption of this budget requires a tax levy 20 increase of which exceeds the statutory tax levy increase limit 21 of for this school fiscal year and therefore exceeds the state 22 tax cap and must be approved by [sixty] more than fifty percent of the 23 qualified voters present and voting." 24 § 5. Subdivision 9 of section 2023-a of the education law, as added by 25 section 2 of part A of chapter 97 of the laws of 2011, is amended to 26 read as follows: 27 9. Nothing in this section shall preclude the trustee, trustees, or 28 board of education of a school district, in their discretion, from 29 submitting additional items of expenditures to the voters for approval 30 as separate propositions or the voters from submitting propositions 31 pursuant to sections two thousand eight and two thousand thirty-five of 32 this part; provided however, except in the case of a proposition submit- 33 ted for any expenditure contained within subparagraphs (i) through (iv) 34 of paragraph i of subdivision two of this section, if any proposition, 35 or propositions collectively that are subject to a vote on the same 36 date, would require an expenditure of money that would require a tax 37 levy and would result in the tax levy limit being exceeded for the 38 corresponding school year then such proposition shall be approved if 39 [sixty] more than fifty percent of the votes cast thereon are in the 40 affirmative. 41 § 6. This act shall take effect immediately.