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New York · Through 2026-09-11

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

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Where this section sits in the code
  1. Highway Law
  2. Article 10. Finances

§ 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.

Collected 2026-09-14T19:32:45Z. Source file · JSON

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