2023 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, 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.