S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                  8739

                          I N  A S S E M B L Y

                            February 7, 2014
                               ___________

Introduced by M. of A. CROUCH -- 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  ambulances  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:

  Section 1. Paragraph (g) 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:
  (g) "Tax levy limit" means the amount of taxes authorized to be levied
by  or  on  behalf  of  a  local  government  pursuant  to this section,
provided, however, that the tax levy limit shall not include the follow-
ing:
  (i) a tax levy necessary for expenditures resulting from 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;
  (ii)  in years in which the system average actuarial contribution rate
of the New York state and local employees' retirement system, as defined
by paragraph ten of subdivision a of section nineteen-a of  the  retire-
ment  and  social  security  law,  increases by more than two percentage
points from the previous year, a tax levy necessary for expenditures for
the coming fiscal year for local government  employer  contributions  to
the  New  York  state  and  local employees' retirement system caused by
growth in the system  average  actuarial  contribution  rate  minus  two
percentage points;
  (iii) in years in which the system average actuarial contribution rate
of  the  New  York state and local police and fire retirement system, as
defined by paragraph eleven of subdivision a of  section  three  hundred
nineteen-a  of the retirement and social security law, increases by more
than two percentage points from the previous year, a tax levy  necessary
for expenditures for the coming fiscal year for local government employ-
er contributions to the New York state and local police and fire retire-

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
              

                                                           LBD13592-02-4

A. 8739                             2

ment  system  caused  by growth in the system average actuarial contrib-
ution rate minus two percentage points;
  (iv)  in  years  in which the normal contribution rate of the New York
state teachers' retirement system, as defined by paragraph a of subdivi-
sion two of  section  five  hundred  seventeen  of  the  education  law,
increases  by  more than two percentage points from the previous year, a
tax levy necessary for expenditures for the coming fiscal year for local
government employer  contributions  to  the  New  York  state  teachers'
retirement system caused by growth in the normal contribution rate minus
two percentage points;
  (V)  A  TAX  LEVY  NECESSARY FOR EXPENDITURES RESULTING FROM AMBULANCE
SERVICES PROVIDED BY A MUNICIPALITY.
  S 2. Paragraph i 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:
  i. "Tax levy limit" means the amount of taxes  a  school  district  is
authorized to levy pursuant to this section, provided, however, that the
tax levy limit shall not include the following:
  (i)  a tax levy necessary for expenditures resulting from court orders
or judgments against the school district arising out of tort actions for
any amount that exceeds five percent of the  total  tax  levied  in  the
prior school year;
  (ii)  in years in which the system average actuarial contribution rate
of the New York state and local employees' retirement system, as defined
by paragraph ten of subdivision a of section nineteen-a of  the  retire-
ment  and  social  security  law,  increases by more than two percentage
points from the previous year, a tax levy necessary for expenditures for
the coming fiscal year for school district employer contributions to the
New York state and local employees' retirement system caused  by  growth
in  the  system average actuarial contribution rate minus two percentage
points;
  (iii) in years in which the normal contribution rate of the  New  York
state teachers' retirement system, as defined by paragraph a of subdivi-
sion two of section five hundred seventeen of this chapter, increases by
more  than  two  percentage  points  from  the previous year, a tax levy
necessary for  expenditures  for  the  coming  fiscal  year  for  school
district  employer contributions to the New York state teachers' retire-
ment system caused by growth in the normal contribution rate  minus  two
percentage points; [and]
  (iv) a capital tax levy; AND
  (V)  A  TAX  LEVY  NECESSARY FOR EXPENDITURES RESULTING FROM AMBULANCE
SERVICES.
  S 3. This act shall take effect immediately; provided, however that:
  1. the amendments to section 3-c of the general municipal law made  by
section  one of this act shall not affect the repeal of such section and
shall be deemed repealed therewith; and
  2. the amendments to section 2023-a  of  the  education  law  made  by
section  two of this act shall not affect the repeal of such section and
shall be deemed repealed therewith.