NY Cty L § 233 (2021)
2021 New York Laws CNT - County Article 5 - General Powers of Board of Supervisors 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, orb. 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.