New York 2025-2026 Regular Session

New York Senate Bill S02277

Introduced
1/16/25  
Refer
1/16/25  

Caption

Provides that the tax levy limit shall be equal to a zero percent increase over the prior year tax levy when the difference between the total amount of taxes levied for the prior year less the tax levy limit results in a negative number.

Summary

Bill S02277 amends the education law regarding the limitations on school district tax levies in New York. Specifically, it stipulates that if the difference between the total amount of taxes levied in the prior year and the tax levy limit results in a negative number, the tax levy limit for the current year will be set at zero percent increase over the previous year's tax levy. This change aims to provide clarity and consistency in how tax levy limits are calculated, ensuring that school districts do not inadvertently exceed their allowable tax levies due to negative calculations.

Impact

The bill will directly impact school district funding and budgeting processes by establishing a clear rule for tax levy limits. By setting a zero percent increase in cases of negative differences, it may limit the ability of school districts to raise funds through local taxes in certain circumstances, potentially affecting their financial planning and resource allocation. This could lead to tighter budgets for some districts, particularly those that rely heavily on local tax revenues.

Sentiment

The sentiment around Bill S02277 appears to be neutral as there have been no recorded votes or significant committee discussions available. Without strong opposition or support expressed in public forums, it suggests that the bill may not be a contentious issue at this time.

Contention

As of now, there are no notable points of contention surrounding the bill, primarily due to the lack of recorded votes or committee discussions. However, potential areas of concern could arise from school districts that may feel constrained by the new tax levy limit, especially if they are facing financial difficulties or increased operational costs.

Companion Bills

NY A05926

Same As Provides that the tax levy limit shall be equal to a zero percent increase over the prior year tax levy when the difference between the total amount of taxes levied for the prior year less the tax levy limit results in a negative number.

Previously Filed As

NY A05926

Provides that the tax levy limit shall be equal to a zero percent increase over the prior year tax levy when the difference between the total amount of taxes levied for the prior year less the tax levy limit results in a negative number.

NY H5966

Allows city of Providence to levy a tax in fiscal year 2026, in an amount not to exceed seven percent (7%) in excess of the total amount levied and certified by that city for its previous fiscal year.

NY H6386

Authorizes the city of Woonsocket to levy a tax for its fiscal year at a rate of five and one-half percent (5.5%) in excess of the amount levied and certified by the city for the prior year.

NY S1128

Authorizes the city of Woonsocket to levy a tax for the 2026 fiscal year at a rate of five and one-half percent (5.5%) in excess of the amount levied and certified by the city for the prior year.

NY LB1219

Limit the amount of property taxes that may be levied by a political subdivision

NY S10112

Requires the refund of certain excess school taxes collected by school districts located within Rockland County resulting from erroneous tax levy increases for the 2024--2025 school tax levy.

NY A09046

Establishes limits upon local government tax levies.

NY HB28

Eliminate the authority to levy replacement property tax levies

NY S00021

Enacts the New York City truth in budgeting act to require notice and a public hearing prior to an increase in the real property tax levy greater than two percent over the prior year.

NY S00411

Enacts the New York City truth in budgeting act to require notice and a public hearing prior to an increase in the real property tax levy greater than two percent over the prior year.

Similar Bills

No similar bills found.