S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   2553
 
                        2025-2026 Regular Sessions
 
                             I N  S E N A T E
 
                             January 21, 2025
                                ___________
 
 Introduced  by  Sen.  COONEY -- read twice and ordered printed, and when
   printed to be committed to the Committee on Local Government
 
 AN ACT to amend the general municipal law, in  relation  to  authorizing
   municipalities to establish a history, arts, and culture levy
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. The general municipal  law  is  amended  by  adding  a  new
 section 6-w to read as follows:
   §  6-W. HISTORY, ARTS, AND CULTURE FUNDS.  1. AS USED IN THIS SECTION,
 THE FOLLOWING WORDS AND TERMS SHALL HAVE THE FOLLOWING MEANINGS:
   (A) "HISTORY, ARTS, AND CULTURE" MEANS CREATIVE  AND  CULTURAL  ACTIV-
 ITIES, INCLUDING BUT NOT LIMITED TO, HISTORIC PRESERVATION, MUSEUM CURA-
 TION,  PERFORMING,  VISUAL, AND FINE ARTS, MUSIC, DANCE, GRAPHIC DESIGN,
 FILM, DIGITAL MEDIA AND VIDEO, ARCHITECTURE AND  URBAN  DESIGN,  HUMANI-
 TIES,  LITERATURE,  HISTORIC  EDUCATION,  ARTS  AND  CULTURE  EDUCATION,
 CRAFTS, AND FOLK ARTS.
   (B) "LOCAL ARTS COUNCIL" MEANS AN ENTITY, OFTEN REFERRED TO AS A LOCAL
 ARTS AGENCY, ARTS COMMISSION, OR CULTURAL AFFAIRS OFFICE, THAT:
   (I) IS EITHER A MUNICIPAL OR COUNTY GOVERNMENT AGENCY,  OR  A  PRIVATE
 ENTITY  EXEMPT  FROM  FEDERAL  INCOME  TAXATION  UNDER  PARAGRAPH (3) OF
 SUBSECTION (C) OF SECTION 501 OF THE FEDERAL INTERNAL  REVENUE  CODE  OF
 1986 (26 U.S.C. S.501(C)(3)); AND
   (II) MAINTAINS A MISSION THAT GENERALLY INVOLVES MAKING HISTORY, ARTS,
 AND CULTURE MORE ACCESSIBLE TO THE PUBLIC, AND SUPPORTING LOCAL ARTISTS,
 ART  PROGRAMMING,  OR  LOCAL ORGANIZATIONS FOCUSED ON HISTORY, ARTS, AND
 CULTURE.
   (C) "TAX" MEANS A CHARGE IMPOSED UPON REAL PROPERTY BY OR ON BEHALF OF
 A COUNTY, CITY, TOWN, OR VILLAGE FOR MUNICIPAL PURPOSES, BUT SHALL  HAVE
 A DIFFERENT MEANING IF THE CONTEXT CLEARLY INDICATES.
   2.  (A) THE GOVERNING BODY OF A MUNICIPALITY MAY, BY ORDINANCE, SUBMIT
 TO THE VOTERS OF THE MUNICIPALITY, IN A GENERAL OR SPECIAL  ELECTION,  A
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD04509-01-5
              

 S. 2553                             2
 
 PROPOSITION  AUTHORIZING  AN ANNUAL LEVY, IN AN AMOUNT OR AT A RATE THAT
 THE GOVERNING BODY DEEMS APPROPRIATE, TO BE ESTABLISHED FOR THE  PURPOSE
 OF  SUPPORTING HISTORY, ARTS, AND CULTURE. UPON APPROVAL OF THE PROPOSI-
 TION  BY A MAJORITY OF THE VOTES CAST BY THE VOTERS OF THE MUNICIPALITY,
 THE GOVERNING BODY OF THE MUNICIPALITY MAY ANNUALLY RAISE BY TAXATION  A
 SUM  NOT  TO  EXCEED  THE  AMOUNT  OR  RATE SET FORTH IN THE PROPOSITION
 APPROVED BY THE VOTERS FOR THE PURPOSES SPECIFIED THEREIN. THE  HISTORY,
 ARTS,  AND  CULTURE  LEVY SHALL BECOME EFFECTIVE IN THE NEXT BUDGET YEAR
 FOLLOWING THE YEAR IN WHICH THE LEVY HAS BEEN APPROVED BY THE VOTERS.
   (B) AMOUNTS RAISED BY THE LEVY IMPOSED PURSUANT TO THIS SECTION  SHALL
 BE  DEPOSITED INTO A HISTORY, ARTS, AND CULTURE TRUST FUND TO BE CREATED
 BY THE MUNICIPALITY, AND SHALL BE USED EXCLUSIVELY  FOR  HISTORY,  ARTS,
 AND  CULTURE, EXCEPT THAT THE MUNICIPALITY MAY DEPOSIT SUCH AMOUNTS INTO
 THE CURRENT FUND OF SUCH MUNICIPALITY FOR USES NOT RELATED  TO  HISTORY,
 ARTS,  AND  CULTURE IF THE MUNICIPALITY IS IN FISCAL DISTRESS AS DEFINED
 IN PARAGRAPH C OF SUBDIVISION TEN OF SECTION  FIFTY-FOUR  OF  THE  STATE
 FINANCE  LAW.  ANY  INTEREST  OR OTHER INCOME EARNED ON MONIES DEPOSITED
 INTO THE HISTORY, ARTS, AND CULTURE TRUST FUND SHALL BE CREDITED TO  THE
 FUND  TO  BE USED FOR THE SAME PURPOSES AS THE PRINCIPAL. A MUNICIPALITY
 MAY DEPOSIT OTHER FUNDS INTO THE HISTORY, ARTS, AND CULTURE TRUST  FUND,
 AS IT MAY, FROM TIME TO TIME, DEEM APPROPRIATE.
   (C)  THE GOVERNING BODY OF A MUNICIPALITY MAY, BY ORDINANCE, SUBMIT TO
 THE VOTERS OF THE MUNICIPALITY IN A GENERAL OR SPECIAL ELECTION A PROPO-
 SITION AMENDING, SUPPLEMENTING, OR REPEALING, A  PROPOSITION  PREVIOUSLY
 SUBMITTED,  APPROVED,  AND  IMPLEMENTED  AS  PROVIDED  PURSUANT  TO THIS
 SECTION. THE PROPOSITION MAY PROPOSE TO ELIMINATE  THE  ANNUAL  LEVY  OR
 CHANGE  THE AMOUNT OR RATE OF THE ANNUAL LEVY. UPON APPROVAL OF AN AMEN-
 DATORY OR SUPPLEMENTARY PROPOSITION BY A MAJORITY OF THE VOTES  CAST  BY
 THE  VOTERS  OF THE MUNICIPALITY, THE GOVERNING BODY OF THE MUNICIPALITY
 SHALL IMPLEMENT SUCH PROPOSITION IN THE SAME MANNER AS SET FORTH IN  THE
 ORIGINAL PROPOSITION.
   (D)  UPON  PETITION  TO THE GOVERNING BODY OF A MUNICIPALITY SIGNED BY
 THE VOTERS OF THE MUNICIPALITY EQUAL  IN  NUMBER  TO  AT  LEAST  FIFTEEN
 PERCENT  OF  THE  VOTES  CAST  THEREIN  AT  THE  LAST  PRECEDING GENERAL
 ELECTION, FILED WITH THE GOVERNING BODY AT LEAST NINETY  DAYS  BEFORE  A
 GENERAL  OR  SPECIAL  ELECTION,  THE  GOVERNING BODY OF THE MUNICIPALITY
 SHALL SUBMIT TO THE VOTERS OF THE MUNICIPALITY IN THE GENERAL OR SPECIAL
 ELECTION THE PROPOSITION OTHERWISE AUTHORIZED PURSUANT TO PARAGRAPH  (A)
 OR (C) OF THIS SUBDIVISION.
   3.  A MUNICIPALITY WHICH ESTABLISHES A HISTORY, ARTS, AND CULTURE LEVY
 PURSUANT TO THIS SECTION SHALL DESIGNATE, EITHER  THROUGH  AN  ORDINANCE
 ADOPTED PURSUANT TO SUBDIVISION TWO OF THIS SECTION, OR THROUGH A SUBSE-
 QUENT  ORDINANCE, A LOCAL ARTS COUNCIL TO WHICH MONIES FROM THE HISTORY,
 ARTS, AND CULTURE TRUST FUND SHALL BE APPROPRIATED. THE LOCAL ARTS COUN-
 CIL SHALL COMPLY WITH THE CONDITIONS FOR THE USE OF THE  FUNDING  ESTAB-
 LISHED BY ORDINANCE.
   §  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 subparagraph (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-
 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'
 S. 2553                             3
 
 retirement system caused by growth in the normal contribution rate minus
 two percentage points[.];
   (V)  A TAX LEVY FOR HISTORY, ARTS, AND CULTURE ESTABLISHED PURSUANT TO
 SECTION SIX-W OF THIS ARTICLE.
   § 3. This act shall take effect immediately.