S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   1875
 
                        2019-2020 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             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:
 
   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

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

                                                            LBD02841-01-9

 A. 1875                             2
 
 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-
 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  EMERGENCY
 SERVICES  PROVIDED  BY  A  MUNICIPALITY, INCLUDING AMBULATORY, EMERGENCY
 MEDICAL SERVICES, FIRST RESPONDERS, AND FIRE.
   § 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 EMERGENCY
 SERVICES,  INCLUDING  AMBULATORY,  EMERGENCY  MEDICAL  SERVICES,   FIRST
 RESPONDERS, AND FIRE.
   § 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.