New York County Law
Procedure on Tax Limit Increase
1. In accordance with section ten of article eight of the constitution, the amount to be raised in any county by tax on real estate in any fiscal year for county purposes, in addition to providing for the interest on and the principal of all indebtedness, shall not exceed an amount equal to one and one-half per centum of the average full valuation of taxable real estate of such county, less the amount to be raised by tax on real estate in such year for the payment of the interest on and the redemption of certificates or other evidence of indebtedness described in paragraphs A and D of section five of article eight of the constitution, or renewals thereof. If any joint indebtedness described in title one-A of article two of the local finance law is allocated and apportioned, or is excluded, under or pursuant to such title or any other provision of law for the purpose of determining the debt-contracting power of a county, city, town, village or school district, such allocation and apportionment, or exclusion, shall not limit the amount to be raised in any county outside the foregoing limitation, or outside such limitation as increased as hereinafter provided in this section, to provide for the interest on and the principal of any greater proportionate share of such debt service which the county has agreed or is required to provide. The total of the amounts which may be so raised by all participating public corporations outside any limitation imposed by or pursuant to section ten of article eight of the constitution to provide for their respective portions of any payment of principal or of interest on joint indebtedness shall not exceed the full amount required to be provided by all of such participants to make any such payment. The average full valuation of taxable real estate of a county shall be determined by taking the assessed valuations of taxable real estate on the last completed assessment rolls and the four preceding rolls of such county, and applying thereto the ratio which such assessed valuation on each of such rolls bears to the full valuation, as determined by the state officer or agency authorized to make such determinations.
2. The limitation imposed by or pursuant to section ten of article eight of the constitution and subdivision one of this section on the amount that may be raised in a county by tax on real estate in any fiscal year for county purposes may be increased from time to time to not to exceed the two per centum maximum limitation imposed by such section of the constitution. Any such increase may be effectuated by a resolution of the board of supervisors:
a. Approved by the affirmative vote of two-thirds of the whole number of its membership, or
b. Approved by the affirmative vote of a majority of the whole number of its membership submitting a proposition for such increase to a mandatory referendum to be held pursuant to article three of this chapter. Such proposition shall not become effective until the approval thereof at such referendum. The board of supervisors shall not have power to take action pursuant to paragraph a of this subdivision unless the proposed resolution shall have been presented at a meeting of the board held not less than two weeks and not more than three months before the meeting at which the vote thereon is taken and a public hearing, at a time and place fixed by the board, shall have been held on such proposed resolution after a notice of such hearing, including the time and place thereof, shall have been published not less than ten days prior thereto in the official newspapers and also in such other newspapers having general circulation in the county as shall be designated by the board for such purpose.
3. A resolution adopted pursuant to subdivision two of this section shall specify:
a. That the board of supervisors (1) approves the increase in the tax limitation pursuant to paragraph a of subdivision two of this section, or
(2) that such board approves the submission of a proposition to increase the tax limitation at a mandatory referendum pursuant to article three. Where a proposition is so submitted to a mandatory referendum, the resolution also shall specify whether such proposition shall be voted upon at a general or special election and the date of such election, provided, however, that any such date shall be not less than sixty days after the adoption of such resolution.
b. The constitutional tax limitation then applicable to the county phrased in terms of percentage and the proposed increased tax limitation similarly phrased.
c. That such increase shall become effective (1) immediately, in the event the resolution is adopted pursuant to paragraph a of subdivision two, or
(2) immediately upon the approval of the proposition at the election in the event a proposition is submitted pursuant to this section to a mandatory referendum.
d. That in the event a proposition is submitted pursuant to this section to a mandatory referendum, the form thereof shall be as follows: “Shall the constitutional real estate tax limitation of the County of ..................... be increased, in accordance with the State Constitution, Article VIII, Section 10, from the present limit of ................... % to a limit of ............... %?” 4. Notice of any such election shall be published in the manner provided in section seventy-seven of the election law for notice of a general election.
5. Except as otherwise provided in this section, the provisions of the election law governing the conduct of a general election and the payment of the expenses thereof shall apply where such an election is held on the day of the general election in November and the provisions of the election law governing the conduct of a special election and the payment of the expenses thereof shall apply where such an election is held on a day other than that of the general election in November. A proposition to be voted on pursuant to this section shall be submitted in the manner provided in the election law and all provisions of such law, not inconsistent with this chapter, relating to the submission and to the taking, counting and returning the vote and canvassing the results upon a proposition or question submitted pursuant to law to the voters of the state shall apply to such proposition. It shall be the duty of the board of elections to prepare the ballots, voting machines and other matters so that such election may be properly had and conducted.
6. The supreme court shall have jurisdiction under article fourteen of the election law to determine questions of law and fact with respect to any election conducted pursuant to this section.
7. Upon the completion of its canvass of the votes cast on any proposition submitted pursuant to this section, the board of elections shall certify to the board of supervisors the total number of valid votes cast in favor of and the total number of valid votes cast against such proposition.
8. Where the constitutional tax limitation is increased by a resolution of the board of supervisors adopted pursuant to paragraph a of subdivision two of this section, or where a proposition to increase such limitation is approved by more than fifty per centum of the duly qualified voters of the county voting thereon at a mandatory referendum, the constitutional tax limitation of such county shall be increased in accordance therewith, and the clerk of the board of supervisors forthwith shall file with the secretary of state, state comptroller and county clerk a certified copy of the resolution adopted pursuant to this section together with his certificate as to the manner in which and the date on which such increase became effective.
9. It shall be the duty of the secretary of state to cause to be published separately under an appropriate heading, in the appendix of the session laws of each year and in the appendix of the local laws of each year, the names of the counties which have increased their constitutional tax limitations pursuant to this section, with a statement of the percentage to which such limitation was so increased and the date on which such increase became effective.