2023 New York Laws › CNT - County › Article 5 - General Powers of Board of Supervisors › 233-A - Amounts to Be Included or Excluded in Computing Constitutional Taxing Power.

§   233-a.   Amounts   to   be   included  or  excluded  in  computing
  constitutional taxing power. 1. For the purpose of computing the  amount
  that  may  be  raised  in any county by tax on real estate in any fiscal
  year for county purposes in accordance with section ten of article eight
  of the constitution, county purposes shall include, but not  be  limited
  to, the following:
Agriculture and markets law
a. Weights and measures administration, as provided by article sixteen
  of the agriculture and markets law.
Conservation law
b.  Extinguishing  fires,  as  provided  by section fifty-three of the
  conservation law.
County law
c. Making payments pursuant to contracts for the reception and custody
  of prisoners, as provided by subdivision eleven of section twelve of the
  county law.
d. Public health services, as provided by subdivision forty-four-a  of
  section twelve of the county law.
e.  Performance  of  public  purposes by independent organizations, as
  provided   by   subdivisions   forty-three,   forty-four,   forty-seven,
  forty-eight,  and  forty-nine-a  of section twelve of the county law and
  similar laws.
f. Making refunds on account of the collection of taxes  illegally  or
  improperly  assessed  or  levied,  in  the  proportion  that  the county
  benefited by such collection, where such refunds are  made  pursuant  to
  section sixteen of the county law.
g.   Printing   and  distribution  of  proceedings  of  the  board  of
  supervisors, as provided by section nineteen or  section  nineteen-a  of
  the county law.
h.  Working  on  and  making  copies of assessment-rolls and tax-rolls
  pursuant to subdivisions eleven and twelve of  section  twenty-three  of
  the county law.
i. Salary of the first assistant district attorney of Monroe county in
  accordance  with  the  provisions  of  section  two hundred three of the
  county law.
Education law
j. Library expenses pursuant to section two hundred fifty-seven or two
  hundred hundred fifty-eight of the education law.
k.  County  vocational  education  and  extension  board  expenses  in
  accordance with article twenty-three of the education law.
m.  Providing  for  community  colleges  pursuant  to  paragraph  b of
  subdivision one of section sixty-three hundred  five  of  the  education
  law.
Election law
n.  Election  expenses  apportioned to the county pursuant to sections
  4-136  and  4-138  of  the  election  law  and  section  three   hundred
  sixty-one-a of the county law.
Executive law
o.  Expenses  of county veterans' service agencies pursuant to section
  one hundred seventy-one of the executive law.
Highway law
p.  Expenses  apportioned  to  the  county  for  the  construction  or
  improvement  of  bridges pursuant to section two hundred thirty-three of
  the highway law.
Judiciary law
q. Reimbursement to the state for sums paid by the state on behalf  of
  the county and which reimbursement is raised by the county in the manner
  provided by section seventy-four of the judiciary law.
Public health law
u.  Support  of  a  county  or part-county health district pursuant to
  article three of the public health law.
v. Support of a county laboratory pursuant to  sections  five  hundred
  twenty-two and five hundred twenty-three of the public health law.
Social welfare law
w.  Reimbursement  to  another  public  welfare  district, pursuant to
  subdivision two of section  sixty-two  of  the  social  welfare  law  or
  section two hundred thirty-three of the family court act for hospital or
  other  institutional  care  rendered  to  a local charge of the county's
  public welfare district.
x. Expenses of adult institutional care, care for any child  or  minor
  under  the age of eighteen years who is cared for away from his parents,
  and hospital care, where charge-backs for such expenses are made against
  a town  or  city  in  a  county  public  welfare  district  pursuant  to
  subdivision  one of section seventy of the social welfare law or section
  two hundred thirty-three of the family court act.
y. Assistance and care in a county public welfare district, where such
  assistance and care is administered under  the  direction  of  a  county
  commissioner  of  public  welfare  and  where the county has assumed the
  responsibility   therefor   pursuant   to   sections   seventy-two   and
  seventy-three of the social welfare law.
z.  Assistance and care in a city in a county public welfare district,
  where such assistance and care is administered by the county pursuant to
  subdivision two of section seventy-four-d of the social welfare law.
aa. Support of a public home maintained by  a  county  public  welfare
  district,  or  for  the  amount  to  be paid by such district to another
  public welfare district in accordance  with  a  contract  for  care  and
  maintenance of persons in need of institutional care, where such home is
  maintained  or  such  contract  is  made pursuant to section one hundred
  ninety-three of the social welfare law.
Real property tax law
bb. Making refunds on account of the collection of taxes  attributable
  to  clerical  errors,  errors  in essential fact, or unlawful entries as
  those terms are defined in  section  five  hundred  fifty  of  the  real
  property  tax  law,  in the proportion that the county benefited by such
  collection, where such refunds are made pursuant to section five hundred
  fifty-six or five hundred fifty-six-a of the real property tax law.
cc. Amounts to be paid on account of taxes returned as unpaid pursuant
  to section nine hundred thirty-six of the real property tax law.
dd. Expense of preparing conveyances  of  lands  sold  for  taxes,  as
  provided by section one thousand eighteen of the real property tax law.
ee.  Making refunds to tax sale purchasers required by reason of error
  or irregularity in the assessment or levying of a tax, in the proportion
  that the county benefited by the return of such tax, where such  refunds
  are  made  pursuant  to section one thousand thirty of the real property
  tax law.
ff. Expense of publishing notice of unredeemed lands, as  provided  by
  section one thousand fourteen of the real property tax law.
gg. Making refunds to taxpayers required by reason of amounts of taxes
  paid  upon unlawful, excessive or unequal assessments, in the proportion
  that the county benefited by such payment, where such refunds  are  made
  pursuant  to  section  seven hundred twenty-six of the real property tax
  law.
Special laws
hh. Reimbursement to the state for part of the cost of construction of
  erosion-arresting public works by the county where such reimbursement is
  made by the county from a general tax levied upon all  taxable  property

  located  therein,  as  provided  by  section two of chapter five hundred
  thirty-five of the laws of nineteen hundred forty-five, as amended.
ii. Sanitary sewers and public works constructed at the expense of and
  as  a  general purpose of the county of Onondaga, as provided by chapter
  five hundred sixty-eight of the laws of nineteen  hundred  thirty-three,
  as amended.
jj.  Expenses  of  the police department of the county of Nassau which
  are charged to the county or to the area of the county within the county
  police district, as provided by section  8-15.0  of  the  Nassau  county
  administrative code.
2.  For  the purpose of computing the amount that may be raised in any
  county by tax on real estate in any fiscal year for county  purposes  in
  accordance  with  section  ten  of  article  eight  of the constitution,
  amounts assessed by  a  county  as  assessments  for  benefit  shall  be
  excluded  from  the  computation  of  the  amount that may be so raised.
  Assessments for benefit that shall be so excluded shall include, but not
  be limited to, assessments for the following purposes.
Conservation law
a. River  improvements,  river  regulation  or  drainage  pursuant  to
  article six, seven or eight of the conservation law, as the case may be.
Special laws
b.  Reimbursement to the state for part of the cost of construction of
  erosion-arresting public works by the county, where  such  reimbursement
  is  made  by  the county from special assessments upon the real property
  benefited thereby, as provided by section two of  chapter  five  hundred
  thirty-five of the laws of nineteen hundred forty-five, as amended.
c.  Making  payments  to the county of Onondaga for sanitary sewer and
  public works purposes, where such amounts  are  assessed  upon  property
  specially  benefited  thereby in a town, village or city, as provided by
  chapter five  hundred  sixty-eight  of  the  laws  of  nineteen  hundred
  thirty-three, as amended.
3.  For  the purpose of computing the amount that may be raised in any
  county by tax on real estate in any fiscal year for county  purposes  in
  accordance  with  section  ten  of  article  eight  of the constitution,
  amounts raised for each of the following purposes shall be excluded from
  such computation and treated as indicated:
County law
a. Custody of prisoners by a town,  village  or  city  in  Westchester
  county,  as provided by subdivision fifty-seven of section twelve of the
  county law. A tax so levied shall be treated  as  a  purpose  of  and  a
  charge against such town, village or city, as the case may be.
b.  Making  refunds on account of the collection of taxes illegally or
  improperly assessed or levied in the proportion that a tax  district  or
  districts in the county benefited by such collection, where such refunds
  are made pursuant to section sixteeen of the county law. A tax so levied
  upon  such  a  tax  district shall be treated as a purpose of and charge
  against such district.
Education law
c. Support of a school  hygiene  district  pursuant  to  section  nine
  hundred  nine  of  the education law. A tax so levied upon a town, union
  free school district or city shall be treated as  a  purpose  of  and  a
  charge against such town, school district or city, as the case may be.
d. Increase of salary of a district superintendent of schools pursuant
  to  subdivision  two of section twenty-two hundred nine of the education
  law. A tax so levied upon property in a  town  shall  be  treated  as  a
  purpose of and a charge against such town.
Election law
e.  Election  expenses apportioned to a city, town or village pursuant
  to sections ninety-three and ninety-four of the election law. A  tax  so
  levied  shall  be  treated as a purpose of and charge against such city,
  town or village, as the case may be.
Highway law
f.  Expenses apportioned to a town for the construction or improvement
  of bridges pursuant to section two hundred thirty-three of  the  highway
  law.  A tax so levied upon a town shall be treated as a purpose of and a
  charge against such town.
Public health law
g.  Expenses  of a laboratory supply station or substation apportioned
  to a city, village, town or consolidated  health  district  pursuant  to
  section  five  hundred  sixty-three  of  the public health law. A tax so
  levied shall be treated as a purpose of and charge  against  such  city,
  village, town or consolidated health district, as the case may be.
h.  Amount apportioned to a town, village or city for the support of a
  consolidated health district, in accordance with section  three  hundred
  ninety-nine  of  the public health law. A tax so levied shall be treated
  as a purpose of and charge against such town, village or  city,  as  the
  case may be.
Social services law
i.  Safety  net  assistance and medical care given at home for persons
  residing in or found in a town or  city  in  a  county  social  services
  district,   as  provided  by  subdivisions  two  and  three  of  section
  sixty-nine of the social services law. A tax so levied shall be  treated
  as  a purpose of and a charge against such town or city, as the case may
  be.
j. Payment of the principal of and interest on bonds  as  provided  by
  subdivision  six  of  section ninety-three of the social services law. A
  tax so levied shall be treated as being imposed for debt service.
k.  Burial  of  recipients  of  public  assistance  or   care,   where
  charge-backs  for  such  expenses  are  made against a town or city in a
  county public welfare district pursuant to subdivision  two  of  section
  one  hundred  forty-one of the social welfare law. A tax so levied shall
  be treated as a purpose of and a charge against such town  or  city,  as
  the case may be.
l.  Veteran  assistance  given  by  a  city or town in a county social
  services district to persons residing or found therein, as  provided  by
  subdivision  two  of  section  one  hundred  seventy-one  of  the social
  services law. A tax so levied shall be treated as a  purpose  of  and  a
  charge against such city or town, as the case may be.
Real property tax law
m.  Supplying  assessment  rolls  prepared in accordance with sections
  five hundred two and five hundred four of the real property tax  law.  A
  tax  so  levied  shall be treated as a purpose of and charge against the
  city, town or village, as the case may  be,  for  which  the  rolls  are
  prepared.
n.  Making  refunds on account of the collection of taxes attributable
  to clerical errors, errors in esstential fact, or  unlawful  entries  as
  those  terms  are  defined  in  section  five  hundred fifty of the real
  property tax law, in the proportion that a tax district or districts  in
  the  county  benefited  by  such collection, where such refunds are made
  pursuant to section five hundred fifty-six or five  hundred  fifty-six-a
  of  the  real property tax law. A tax so levied upon such a tax district
  shall be treated as a purpose of and charge against such district.
o. Preparing and mailing statements of taxes pursuant to section  nine
  hundred  twenty-two  of the real property tax law. A tax so levied shall

  be treated as a purpose  of  and  a  charge  against  the  tax  district
  preparing and mailing the same.
p. Preparing and mailing statements of taxes to non-residents pursuant
  to  section  nine hundred eighty-two of the real property tax law. A tax
  so levied shall be treated as a purpose of and charge against the  town,
  village  or  school district preparing and mailing the same, as the case
  may be.
q. Making refunds to tax sale purchasers required by reason  of  error
  or irregularity in the assessment or levying of a tax, in the proportion
  that  a  tax district or districts in the county benefited by the return
  of such tax, where  such  refunds  are  made  pursuant  to  section  one
  thousand  thirty of the real property tax law. A tax so levied upon such
  a tax district to pay such a refund shall be treated as a purpose of and
  charge against such district.
r. Making refunds to taxpayers required by reason of amounts of  taxes
  paid  upon unlawful, excessive or unequal assessments, in the proportion
  that a town, village, city or special district in the  county  benefited
  by  such  payment, where such refunds are made pursuant to section seven
  hundred twenty-six of the real property tax law. A tax so levied upon  a
  town,  village, city or special district for which the excess of tax was
  collected shall be treated as a purpose of and charge against such town,
  village, city or special district, as the case may be.
Town law
s. Amounts specified in  annual  budgets  of  towns,  as  provided  by
  section  one  hundred  fifteen  of  the town law. A tax or assessment so
  levied shall be treated as a purpose of and charge against the  town  or
  district for which they are levied.
Workmen's compensation law
t.  Amounts  included in a tax levy to pay the share of a participant,
  other than the county, in a county  self-insurance  plan  in  accordance
  with the provisions of article five of the workmen's compensation law. A
  tax so levied shall be treated as the purpose of and charge against such
  participant.
Special laws
u. Amounts charged against the county pursuant to subdivision three of
  section  four  of  chapter  six  hundred  seventy-eight  of  the laws of
  nineteen hundred twenty-eight, as amended, for the amortization of bonds
  issued for grade crossing  purposes  pursuant  to  section  fourteen  of
  article  seven  of the constitution. A tax so levied shall be treated as
  being levied for debt service.
v. Amounts charged against the  county  or  a  town  therein  for  the
  amortization  of  bonds  issued for highway purposes pursuant to chapter
  four hundred sixty-nine of the laws of nineteen hundred six, as  amended
  or  supplemented,  or  chapter  two  hundred ninety-eight of the laws of
  nineteen hundred twelve, as amended or supplemented.  A  tax  so  levied
  shall be treated as being imposed for debt service.
w.  Providing  for  town  purposes,  in  accordance  with sections one
  hundred three and one hundred four  of  the  Dunkirk  city  charter.  An
  amount so levied shall be treated as a purpose of and charge against the
  town of Dunkirk.
x.  Construction and maintenance of highway bridges within the city of
  Port Jervis and the town of Deerpark and apportioned between  such  city
  and such town, as provided by section seventy of the charter of the city
  of  Port  Jervis.  A  tax so levied shall be treated as a purpose of and
  charge against such city or town, as the case may be.
y. Repayment to the city of Port Jervis of the amount paid by the city
  for the bond of the city clerk for the collection of taxes levied by the
  board of supervisors, as provided by section ninety-four of the  charter

  of  the  city  of  Port  Jervis.  A  tax so levied shall be treated as a
  purpose of and charge against such city.
z.  Repayment to the city of Port Jervis of the amount of unpaid taxes
  paid to the county treasurer, as provided by section  ninety-seven-a  of
  the charter of the city of Port Jervis. A tax so levied shall be treated
  as a purpose of and charge against such city.
aa.  Highway,  bridge  and  fire  fighting  purposes  and increases of
  salaries of district superintendents of schools, assessed upon  property
  situated  outside  the  corporation  tax district of the city of Rome as
  provided by section ninety and subdivision two of  section  two  hundred
  eighty-three  of  the charter of the city of Rome. A tax so levied shall
  be treated as a purpose of and charge against such city.
bb. Providing for purposes of the town of Vernon and levied  upon  the
  city of Sherrill, as provided by section four of the charter of the city
  of  Sherrill.  A tax so levied shall be treated as purpose of and charge
  against such town.
cc. Sanitary sewer  and  public  works  purposes,  which  pursuant  to
  agreement  are  made a general charge against a town, village or city in
  Onondaga county, as provided by chapter five hundred sixty-eight of  the
  laws of nineteen hundred thirty-three, as amended. A tax so levied shall
  be  treated  as  a  purpose  of and charge against such town, village or
  city, as the case may be.
dd. Amounts included in the city abstract of taxes levied against  the
  city  of  Syracuse (a) for payments by such city of discounts on account
  of payments of certain taxes and (b) for the percentage received by such
  city from the treasurer of the county for collection of  certain  taxes,
  as  provided by section one of chapter six hundred ninety of the laws of
  nineteen hundred thirty-seven, as amended. A  tax  so  levied  shall  be
  treated as a purpose of and charge against such city.
ee.  Police protection furnished to a city, village or police district
  by the police department of the county of Nassau pursuant  to  contract,
  as  provided  by  section  eight  hundred  four of chapter eight hundred
  seventy-nine of the laws of nineteen hundred thirty-six, as  amended.  A
  tax  so  levied shall be treated as a purpose of and charge against such
  city, village or district, as the case may be.
4. For the purpose of computing the amount that may be raised  in  any
  county  by  tax on real estate in any fiscal year for county purposes in
  accordance with section ten of article eight of the constitution,  taxes
  levied  or relevied by a county for each of the following purposes shall
  be treated as levies or relevies  for  the  purpose  of  enforcement  or
  adjustment and shall be excluded from such computation:
Education law
Real property tax law
b.   Relevy   of  taxes  rejected  because  imperfectly  described  or
  erroneously assessed, as provided by section five hundred fifty-seven of
  the real property tax law.
c. Levy of a deficiency in a previous levy, where such  deficiency  is
  occasioned by reason of adjustment of equalization rates, as provided by
  sections  eight  hundred  twenty,  eight  hundred  twenty-two  and eight
  hundred twenty-six of the real property tax law.
Town law
d. Levy of unpaid sewer charges, fees, rates or  rents  and  penalties
  thereon,  transmitted  to  the  board  of  supervisors  as  provided  by
  paragraph (k) of subdivision one of section one hundred ninety-eight  of
  the town law.
e.  Levy  of  unpaid  water  charges  or  rates and penalties thereon,
  transmitted to the board of supervisors as provided by paragraph (d)  of
  subdivision three of section one hundred ninety-eight of the town law.
f. Levy of unpaid refuse or garbage removal rates, charges or fees and
  penalties  thereon,  transmitted to the board of supervisors as provided
  by paragraph (c) of subdivision nine of section one hundred ninety-eight
  of the town law.
Special laws
g.  Relevy  of  unpaid  taxes  returned  to  the county of Cattaraugus
  pursuant to  section  one  hundred  thirteen  of  chapter  five  hundred
  thirty-five  of  the  laws of nineteen hundred fifteen, constituting the
  charter of the city of Olean.
5. For the purpose of computing the amount that may be raised  in  any
  county  by  tax on real estate in any fiscal year for county purposes in
  accordance with section ten of article eight of  the  constitution,  the
  following  items  shall be excluded from such computation and treated as
  indicated:
Real property tax law
a. Making levies of taxes upon land or property omitted from  the  tax
  levy  of  the  preceding  year,  as  provided  by  section  five hundred
  fifty-one or five hundred fifty-three of the real property tax law.  The
  amounts so levied shall be deducted from the aggregate of taxation to be
  levied  for  the  current year on the city or town in which such land or
  property is located.
b. Charges against school  districts  on  account  of  the  making  of
  refunds to taxpayers of amounts of relevied school taxes attributable to
  clerical  errors, errors in essential fact, or unlawful entries as those
  terms are defined in section five hundred fifty of the real property tax
  law, where such refunds  are  made  pursuant  to  section  five  hundred
  fifty-six  or  five  hundred fifty-six-a of the real property tax law. A
  charge so made shall be deducted from any  moneys  which  by  reason  of
  returned  unpaid  school  taxes  shall  become  payable  by  the  county
  treasurer to the school district which returned the tax so  assessed  or
  levied.
Town law
c.  Payments of surplus moneys by a town toward the reduction of taxes
  levied or to be levied upon the town, as provided by section one hundred
  twelve of the town law. Such a payment shall be  treated  as  a  special
  credit toward the reduction of such taxes.
Special laws
d.  Amounts  allocated to a city and to the area in the county outside
  the cities from moneys collected  from  special  taxes  imposed  by  the
  county  pursuant  to  chapter  two  hundred seventy-eight of the laws of
  nineteen hundred forty-seven, as amended, where such amounts are applied
  to reduce the county tax levied upon real property in such city or  such
  area.  An  amount so applied shall be treated as a special credit toward
  the reduction of such county tax levied upon real property.
6. A provision of this section shall be  controlling  wherever  it  is
  inconsistent  with  any  general,  special or local law enacted prior to
  January first, nineteen hundred fifty.