N.Y. Highway Law Section 271
Limitations of amounts to be raised


The amounts to be raised by tax upon the vote of a town board, as provided in this article, shall be subject to the following limitations:

1.

The amount to be levied and collected in each year for the repair and improvement of highways, including sluices, culverts and bridges having a span of less than five feet and board walks or renewals thereof, on highways less than two rods in width, shall not be less than the amount prescribed under subdivision one of section one hundred and forty-one.

3.

a. Unless duly authorized by vote at a special or biennial town election, there shall not be levied and collected in any one year in any town, for the purchase of stone crushers, power rollers, motor trucks, scarifiers, concrete mixers, traction engines or road machines for grading and scraping, equipment, tools and other implements, an amount greater than as hereinafter specified, to wit:

(1)

Two hundred thousand dollars in the towns of Colonie, Bethlehem and Guilderland in Albany county, in the town of Carmel in Putnam county, in the town of Greenburgh in Westchester county, in the towns of Haverstraw, Clarkstown, and Stony Point in Rockland county, in the towns of Riverhead, Southold and Southampton in Suffolk county, in the towns of Camillus, Cicero, DeWitt, Manlius, Onondaga and Salina in Onondaga county, in the town of Poughkeepsie, Dutchess county, or in any town of the first class in Erie county. (1-a) Four hundred thousand dollars in the towns of Babylon and Islip in Suffolk county. (1-b) One hundred fifty thousand dollars in the town of Cortlandville, Cortland county. (1-c) Notwithstanding the provisions of subparagraph one of this paragraph, four hundred thousand dollars in the town of Amherst in Erie county. * (1-d) One million dollars in the town of Brookhaven in Suffolk county for replacement of equipment or replacement for comparable use. * NB There are 2 subpar (1-d)’s * (1-d) Eight hundred thousand dollars in any town in Nassau county. * NB There are 2 subpar (1-d)’s (1-e) One million two hundred thousand dollars in the town of Smithtown in Suffolk county. (1-f) Four hundred thousand dollars in the town of Ramapo in Rockland county to be used only for replacement of equipment or replacement for comparable use. (1-g) Six hundred fifty thousand dollars in the town of Orangetown in Rockland county to be used only for replacement or repair of equipment or replacement for comparable use. (1-h) One million dollars in the town of Huntington in Suffolk county.

(2)

One hundred thousand dollars in the towns of Geddes and Clay in Onondaga county, in the towns of East Hampton and Shelter Island in Suffolk county or in any town in Westchester county, except the town of Greenburgh. (2-a) Two hundred thousand dollars in any town of the first class in Monroe county. (2-b) One hundred thousand dollars for the town of Shawangunk in Ulster County. (2-c) One hundred twenty-five thousand dollars in the town of Maine in the county of Broome. (2-d) One hundred twenty-five thousand dollars in the town of Colesville in the county of Broome.

(3)

Seventy-five thousand dollars in any town in Orange county or in Sullivan county.

(4)

Sixty thousand dollars in any other town.

b.

If duly authorized at a special or biennial town election the increase of the amount of any limitation provided in paragraph a of this subdivision shall continue in effect for succeeding fiscal years until changed by a vote of a special or biennial town election.

c.

The limitations contained in this subdivision shall not be construed as limitations upon the amount of money which may be spent in any fiscal year for any object or purpose described in this subdivision.

4.

Not more than three thousand dollars shall be levied and collected in any one year in any town for the repair or construction of any highway or bridge which has been damaged or destroyed as provided in section two hundred and sixty-nine or which has been condemned by the department of transportation as provided in this chapter, unless by unanimous consent of the town board, but in no case shall more than six thousand dollars be levied and collected unless duly authorized by the vote of a town meeting, except that in any town in the county of Westchester by the unanimous consent of the town board, the sum of not more than twelve thousand dollars may be levied and collected unless duly authorized by the vote of a town meeting.

5.

Notwithstanding the foregoing provisions of this section, if any such town is located wholly or partly within the Adirondack park and has within its boundaries state lands subject to taxation assessed at more than thirty per centum of the total taxable assessed valuation of the town as determined from the assessment rolls of the town, as completed from time to time, it shall be necessary to obtain the consent of the state comptroller, on behalf of the state, in addition to the unanimous consent of the town board in order to exceed the limitations of subdivisions two and four of this section, and in addition to the vote of a special or biennial town election in order to exceed the limitations of subdivision three of this section as fixed by such subdivision three or as fixed prior to May first, nineteen hundred forty-eight, by a special or biennial town election.

Source: Section 271 — Limitations of amounts to be raised, https://www.­nysenate.­gov/legislation/laws/HAY/271 (updated Nov. 12, 2021; accessed Apr. 20, 2024).

Accessed:
Apr. 20, 2024

Last modified:
Nov. 12, 2021

§ 271’s source at nysenate​.gov

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