A. 6246 2
1998, 1999, 2000, 2001, 2002, 2003, 2004, 2005, 2006, 2007, 2008, 2009,
2010, 2011, 2012, 2013, 2014, 2015, 2016, 2017, 2018, 2019, 2020, 2021,
2022 [and], 2023, 2024, 2025 AND 2026.
§ 5. Establishment of annual spending limitation. a. For county fiscal
years 1992, 1993, 1994, 1995, 1996, 1997, 1998, 1999, 2000, 2001, 2002,
2003, 2004, 2005, 2006, 2007, 2008, 2009, 2010, 2011, 2012, 2013, 2014,
2015, 2016, 2017, 2018, 2019, 2020, 2021, 2022 [and], 2023, 2024, 2025
AND 2026 there shall be in effect an annual spending limitation. The
spending limitation shall be derived from a fixed percentage reflecting
the ratio of base year spending to county personal income. County
personal income for such calculation shall be for the period January 1,
1986 through December 31, 1986. Such percentage shall be applied to
county personal income for the period January 1, 1989 through December
31, 1989, to determine the spending limitation for county fiscal year
1992; to determine the spending limitation for county fiscal year 1993,
such percentage shall be applied to county personal income for the peri-
od January 1, 1990 through December 31, 1990; to determine the spending
limitation for county fiscal year 1994, such percentage shall be applied
to county personal income for the period January 1, 1991 through Decem-
ber 31, 1991; to determine the spending limitation for county fiscal
year 1995, such percentage shall be applied to county personal income
for the period January 1, 1992 through December 31, 1992; to determine
the spending limitation for county fiscal year 1996, such percentage
shall be applied to county personal income for the period January 1,
1993 through December 31, 1993; to determine the spending limitation for
county fiscal year 1997, such percentage shall be applied to county
personal income for the period January 1, 1994 through December 31,
1994; to determine the spending limitation for county fiscal year 1998,
such percentage shall be applied to county personal income for the peri-
od January 1, 1995 through December 31, 1995; to determine the spending
limitation for county fiscal year 1999, such percentage shall be applied
to county personal income for the period January 1, 1996 through Decem-
ber 31, 1996; to determine the spending limitation for county fiscal
year 2000, such percentage shall be applied to county personal income
for the period January 1, 1997 through December 31, 1997; to determine
the spending limitation for county fiscal year 2001, such percentage
shall be applied to county personal income for the period January 1,
1998 through December 31, 1998; to determine the spending limitation for
county fiscal year 2002, such percentage shall be applied to county
personal income for the period January 1, 1999 through December 31,
1999; to determine the spending limitation for county fiscal year 2003,
such percentage shall be applied to county personal income for the peri-
od January 1, 2000 through December 31, 2000; to determine the spending
limitation for county fiscal year 2004, such percentage shall be applied
to county personal income for the period January 1, 2001 through Decem-
ber 31, 2001; to determine the spending limitation for county fiscal
year 2005, such percentage shall be applied to county personal income
for the period January 1, 2002 through December 31, 2002; to determine
the spending limitation for county fiscal year 2006, such percentage
shall be applied to county personal income for the period January 1,
2003 through December 31, 2003; to determine the spending limitation for
the county fiscal year 2007, such percentage shall be applied to county
personal income for the period January 1, 2004 through December 31,
2004; to determine the spending limitation for the county fiscal year
2008, such percentage shall be applied to county personal income for the
period January 1, 2005 through December 31, 2005; to determine the
A. 6246 3
spending limitation for the county fiscal year 2009, such percentage
shall be applied to county personal income for the period January 1,
2006 through December 31, 2006; to determine the spending limitation for
the county fiscal year 2010, such percentage shall be applied to county
personal income for the period January 1, 2007 through December 31,
2007; to determine the spending limitation for the county fiscal year
2011, such percentage shall be applied to county personal income for the
period January 1, 2008 through December 31, 2008; to determine the
spending limitation for the county fiscal year 2012, such percentage
shall be applied to county personal income for the period January 1,
2009 through December 31, 2009; to determine the spending limitation for
the county fiscal year 2013, such percentage shall be applied to county
personal income for the period January 1, 2010 through December 31,
2010; to determine the spending limitation for the county fiscal year
2014, such percentage shall be applied to county personal income for the
period January 1, 2011 through December 31, 2011; to determine the
spending limitation for the county fiscal year 2015, such percentage
shall be applied to county personal income for the period January 1,
2012 through December 31, 2012; to determine the spending limitation for
county fiscal year 2016, such percentage shall be applied to the county
personal income for the period January 1, 2013 through December 31,
2013; to determine the spending limitation for the county fiscal year
2017, such percentage shall be applied to county personal income for the
period January 1, 2014 through December 31, 2014; and to determine the
spending limitation for county fiscal year 2018, such percentage shall
be applied to the county personal income for the period January 1, 2015
through December 31, 2015; to determine the spending limitation for the
county fiscal year 2019, such percentage shall be applied to county
personal income for the period January 1, 2016 through December 31,
2016; and to determine the spending limitation for county fiscal year
2020, such percentage shall be applied to the county personal income for
the period January 1, 2017 through December 31, 2017; and to determine
the spending limitation for the county fiscal year 2021, such percentage
shall be applied to county personal income for the period January 1,
2018 through December 31, 2018; and to determine the spending limitation
for the county fiscal year 2022, such percentage shall be applied to
county personal income for the period January 1, 2019 through December
31, 2019; and to determine the spending limitation for the county fiscal
year 2023, such percentage shall be applied to county personal income
for the period January 1, 2020 through December 31, 2020; AND TO DETER-
MINE THE SPENDING LIMITATION FOR THE COUNTY FISCAL YEAR 2024, SUCH
PERCENTAGE SHALL BE APPLIED TO COUNTY PERSONAL INCOME FOR THE PERIOD
JANUARY 1, 2021 THROUGH DECEMBER 31, 2021; AND TO DETERMINE THE SPENDING
LIMITATION FOR THE COUNTY FISCAL YEAR 2025, SUCH PERCENTAGE SHALL BE
APPLIED TO COUNTY PERSONAL INCOME FOR THE PERIOD JANUARY 1, 2022 THROUGH
DECEMBER 31, 2022; AND TO DETERMINE THE SPENDING LIMITATION FOR THE
COUNTY FISCAL YEAR 2026, SUCH PERCENTAGE SHALL BE APPLIED TO COUNTY
PERSONAL INCOME FOR THE PERIOD JANUARY 1, 2023 THROUGH DECEMBER 31,
2023.
b. The spending limitation shall serve as a statutory cap on county
spending to be reflected in the tentative budget as well as the enacted
budget for county fiscal years beginning in 1992.
§ 7. Mandatory tax reduction. In the event that the county spending
subject to the spending limitation exceeds such limitation in the adop-
tive county budget for county fiscal year 1992, 1993, 1994, 1995, 1996,
1997, 1998, 1999, 2000, 2001, 2002, 2003, 2004, 2005, 2006, 2007, 2008,
A. 6246 4
2009, 2010, 2011, 2012, 2013, 2014, 2015, 2016, 2017, 2018, 2019, 2020,
2021, 2022 [or], 2023, 2024, 2025 OR 2026 then section 1262-b of the tax
law shall be repealed.
§ 16. This act shall take effect immediately, provided, however, that
sections one through seven of this act shall be in full force and effect
until November 30, [2023] 2026.
§ 3. This act shall take effect immediately; provided, however, that
the amendments to sections 4, 5 and 7 of chapter 272 of the laws of 1991
made by section two of this act shall not affect the expiration of such
sections and shall be deemed repealed therewith.