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.
NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A5424
SPONSOR: Brabenec TITLE OF BILL:
An act to amend the general municipal law, in relation to the limit upon
real property tax levies by local governments
PURPOSE OR GENERAL IDEA OF BILL:
This bill would exempt city, town, or village properties in the state of
New York from certain taxation measures.
SUMMARY OF PROVISIONS:
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 law 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 in
the prior fiscal year or (B) any of the following: 1: Infrastructure
improvements and repairs;
2. Read maintenance, repair and renovation;
3. Snow removal;
4. Capital projects and infrastructure improvements in utilities, trans-
portation and communication;
5. Expenses derived from consent orders smart growth initiatives; and
6. Any extraordinary expenses required to respond to public health emer-
gencies and pandemics;
Section 2. This act shall take effect immediately; provided however,
that the amendments to section 3-c of the general municipal law made by
section one of this act shall not affect the repeal of the such section
and shall be deemed to be repealed therewith.
JUSTIFICATION:
The state should not have to bear additional burdens on infrastructural
improvements or maintenance.
PRIOR LEGISLATIVE HISTORY:
01/08/20 referred to real property taxation
07/16/20 held for consideration in real property taxation
FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS:
To be determined.
EFFECTIVE DATE:
This act shall take effect immediately.
STATE OF NEW YORK
________________________________________________________________________
5424
2023-2024 Regular Sessions
IN ASSEMBLY
March 10, 2023
___________
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:
1 Section 1. Subparagraph (i) of paragraph (g) of subdivision 2 of
2 section 3-c of the general municipal law, as added by section 1 of part
3 A of chapter 97 of the laws of 2011, is amended to read as follows:
4 (i) a tax levy necessary for expenditures resulting from (A) court
5 orders or judgments against the local government arising out of tort
6 actions for any amount that exceeds five percent of the total tax levied
7 in the prior fiscal year or (B) any of the following:
8 (1) infrastructure improvements and repairs;
9 (2) road maintenance, repair and renovation;
10 (3) snow removal;
11 (4) capital projects and infrastructure improvements in utilities,
12 transportation and communication;
13 (5) expenses derived from consent orders and smart growth initiatives;
14 and
15 (6) any extraordinary expenses required to respond to public health
16 emergencies and pandemics;
17 § 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD08897-01-3
