2023 New York Laws › TWN - Town › Article 11 - Fire, Fire Alarm and Fire Protection Districts › 181 - Annual Budget and Levy of Taxes.

§  181.  Annual  budget  and levy of taxes. 1. The fiscal year of each
fire district shall begin on the first day of January  and  end  on  the
thirty-first day of December.
For  each  fiscal  year,  the board of fire commissioners of each fire
district shall prepare and adopt an annual  budget  in  accordance  with
this section.
2.  (a)  On or before the twenty-first day prior to the public hearing
required by subdivision  three  of  this  section,  the  board  of  fire
commissioners  shall prepare and adopt a proposed budget for the ensuing
fiscal year. Within the  limitations  specified  in  this  article,  the
proposed  budget  shall  contain  detailed  estimates  in writing of the
amount of revenues to be received and the  appropriations  required  for
expenditures to be made during such fiscal year for the purposes of such
fire district.
(b) On or before the last date provided by law for the adoption of the
proposed  budget,  the  board  of  fire  commissioners  shall prepare an
estimate of the fund balance which shall  be  affixed  to  the  proposed
budget  as  an  appendix  thereto.  The  estimate  of fund balance shall
include a breakdown of such fund  balance  estimated  for  encumbrances,
amounts  estimated  to  be expended for the ensuing fiscal year, amounts
reserved for stated purposes pursuant to law,  including  reserve  funds
established  pursuant  to  the  general municipal law, and the remaining
unappropriated unreserved fund  balance  as  that  term  is  defined  in
section  one  hundred three of this chapter, provided that the remaining
estimated unappropriated unreserved fund balance for each fund shall not
exceed a reasonable amount, consistent with prudent budgeting practices,
necessary to ensure the orderly operation of the fire district  and  the
continued  provision of services, taking into account factors including,
but not limited to, the size of the fund, cash flows, the certainty with
which the amounts of revenues and expenditures can be estimated, and the
fire district's experience in prior fiscal years.  For  those  districts
which  employ  the cash basis of accounting, fund balance means the cash
surplus estimated to be on hand at the close of the current fiscal  year
less  claims  payable therefrom and amounts reserved pursuant to law for
stated purposes, including reserve funds  established  pursuant  to  the
general municipal law.
(c)  Upon  adoption  of  the  proposed  budget  by  the  board of fire
commissioners, the proposed budget shall be filed in the office  of  the
fire  district  secretary  and maintained as a public document available
for inspection and copying.  The  fire  district  secretary  shall  also
reproduce  a  sufficient  number  of  copies  of the proposed budget for
distribution upon request to the public and at no cost to the public. In
addition, if the fire district maintains an internet website,  the  fire
district  secretary  shall  cause  the  proposed budget to be posted and
maintained on the fire district's website until the day after the public
hearing on the proposed budget.
3. (a) The board of commissioners of each fire district shall  hold  a
public  hearing during the third week of October to discuss the contents
of the proposed budget. The hearing shall be conducted and scheduled  in
a  manner  that  maximizes  participation. Notice of such public hearing
shall be published at least once in the official  newspaper,  or  if  no
official  newspaper has been designated, in any newspaper having general
circulation in the district. At least five days shall elapse between the
date of the first publication of the notice and the date  specified  for
the  hearing.  The  notice of hearing shall state the date, time and the
place where the public hearing will be held,  the  purpose  thereof  and
that  a  copy  of  the proposed budget is available at the office of the
town clerk or clerks  and  fire  district  secretary  where  it  may  be

inspected by any interested person during office hours. In the case of a
fire  district that maintains an internet website, the notice of hearing
shall also state  that  the  proposed  budget  is  posted  on  the  fire
district's  website.  The town clerk or clerks shall cause a copy of the
notice to be posted on the signboard of the town  or  towns,  maintained
pursuant to subdivision six of section thirty of this chapter, not later
than  five  days  before the day designated for such hearing. The notice
shall also be posted on the municipal and/or fire  district  website  or
websites,  if  one  exists.  At such hearing, any person may be heard in
favor of or against the proposed budget as compiled, or for  or  against
any item or items therein contained.
(b)  After  the  public  hearing,  the board of fire commissioners may
adopt changes, alterations and revisions to the proposed budget  subject
to the requirements of paragraph (a) of subdivision two of this section,
except that the board of fire commissioners shall not add or increase an
appropriation  to a capital reserve fund. On or before the fourth day of
November, the board of fire commissioners  shall  adopt  as  the  annual
budget  of  the fire district either the proposed budget or the proposed
budget as changed, altered or revised after the public hearing.  In  the
event  that  the  board  of fire commissioners fails to adopt the annual
budget by such date, the proposed budget with such changes,  alterations
and  revisions  as  shall  have  been  adopted  by  the  board  of  fire
commissioners by that date shall constitute the  annual  budget  of  the
fire district.
(c)  Within  three  days  after the adoption of the annual budget of a
fire district, the fire district secretary shall prepare and deliver  to
the  town  clerk  of each town in which the fire district is located two
certified copies of the annual budget.  Neither  the  town  board,  town
supervisor,  town  clerk  nor  any other officer or employee of the town
shall make any change to the annual budget of the fire district.
4. After the annual budget of a fire district has been affixed to  the
annual  budget  adopted by the town board and a certified copy presented
to the board of supervisors of the county in which the town is  situated
as required by section one hundred fifteen of this chapter, the board of
supervisors  shall assess and levy upon the taxable real property within
the several fire districts the amounts to  be  raised  by  tax  for  the
purposes  of  the  respective districts as specified in such annual fire
district budget and shall cause the amount so assessed and levied to  be
collected,  in  the  same  manner  and  at the same time and by the same
officers as town taxes are assessed, levied  and  collected.  When  such
taxes  are collected, the amount thereof shall be paid to the supervisor
of the town and  by  him  immediately  paid  to  the  treasurer  of  the
respective  fire districts. If a fire district includes taxable property
located in more than one town, the amount to  be  assessed,  levied  and
collected  upon  the  property  within  each  of  such  towns  shall  be
apportioned in accordance with section eight hundred  six  of  the  real
property tax law.
5.  In any case where a parcel of real property separately assessed on
the town assessment roll shall be  divided  by  the  line  of  the  fire
district  or  of any zone established therein as provided in subdivision
twenty-seven of section one hundred  seventy-six  of  this  chapter,  it
shall  be  the  duty  of  the town assessors, after the valuation of the
whole of such parcel shall have been fixed, to determine what proportion
of such valuation is on account of that part of such parcel lying within
the limits of the fire district or  of  such  zone  or  zones,  and  the
assessors shall enter such proportion separately on the assessment roll.
The  valuation  of  the real property lying within such fire district or
within such zone or zones, as so fixed  and  determined,  shall  be  the

valuation  subject to taxation for the purposes of such fire district or
of such zone or zones.
6. The treasurer of each fire district shall prepare and file annually
in  the  office of the town clerk of each town in which any part of such
fire district  shall  be  located,  and  in  the  office  of  the  state
comptroller,  a financial statement setting forth in detail the receipts
and expenditures of such fire district. Such statement shall be filed in
such offices within sixty days after the close of the fiscal year of the
fire district.