N.Y. County Law § 233: Procedure on tax limit increase

§ 233. 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.