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

                                  9610

                          I N  A S S E M B L Y

                             March 22, 2016
                               ___________

Introduced by M. of A. McDONALD -- read once and referred to the Commit-
  tee on Local Governments

AN  ACT  to amend the general municipal law, in relation to establishing
  limits upon local government tax levies

  THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section  1.  Paragraphs (e) and (h) 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 laws of 2011, are amended to read as follows:
  (e) "Local government" means  a  county,  city,  town,  village,  fire
district,  or  special  district including but not limited to a district
created pursuant to article twelve or twelve-A, or governed  by  article
thirteen  of the town law, or created pursuant to article five-A, five-B
or five-D of the county law, [chapter five hundred sixteen of  the  laws
of  nineteen hundred twenty-eight,] or chapter two hundred seventy-three
of the laws of nineteen hundred  thirty-nine,  and  shall  include  town
improvements  provided  pursuant to articles three-A and twelve-C of the
town law but shall not include the city of  New  York  or  the  counties
contained  therein  OR SPECIAL DISTRICTS ESTABLISHED PURSUANT TO ARTICLE
NINETEEN-A OF THIS CHAPTER.
  (h) "Tax" or "taxes" shall include (i)  a  charge  imposed  upon  real
property  by  or  on  behalf  of a county, city, town, village or school
district for municipal or school district purposes, and (ii) special  ad
valorem  levies and special assessments as defined in subdivisions four-
teen and fifteen of section one hundred two of the real property tax law
BUT NOT INCLUDING AD VALOREM LEVIES AND SPECIAL  ASSESSMENTS  AUTHORIZED
TO  BE ESTABLISHED AND IMPOSED PURSUANT TO SECTION NINE HUNDRED EIGHTY-J
OF THIS CHAPTER.
  S 2. Subparagraph (iv) 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 laws of 2011, is amended and a new  paragraph  (v)  is
added to read as follows:
  (iv)  in  years  in which the normal contribution rate of the New York
state teachers' retirement system, as defined by paragraph a of subdivi-

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

                                                           LBD14642-01-6

A. 9610                             2

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) AD VALOREM LEVIES AND SPECIAL ASSESSMENTS AUTHORIZED TO BE  ESTAB-
LISHED  AND  IMPOSED  PURSUANT  TO SECTION NINE HUNDRED EIGHTY-J OF THIS
CHAPTER.
  S 3. This act shall take effect immediately; provided,  however,  that
the  amendments  to  section  3-c  of  the general municipal law made by
sections one and two of this act shall not affect  the  repeal  of  such
section and shall be deemed repealed therewith.