N.Y. Assembly Rules Joint Rule 1, § 1: Requirement of Fiscal Impact Notes

Section 1. Requirement of Fiscal Impact Notes. Fiscal impact notes

shall be required for all bills and amendments, other than those

excepted as provided in section four hereof, which would substantially

affect the revenues or expenses, or both, of any county, city, town,

village, school district or special district (hereinafter referred to as

"political subdivisions"). For purposes of this Joint Rule and section

51 of the Legislative Law, the term "special district" shall mean a

district possessing the power to contract indebtedness and levy or

require the levy of taxes or benefit assessments upon real property.