[Adopted 10-29-2018 by L.L. No. 24-2018]
This Local Law shall be referred to as, "A Local Law To Override
The Tax Levy Limit Established In General Municipal Law § 3-c."
A.
While a cap on the property tax levy may provide "political appeal
in its simplicity," according to the New York Conference on Mayors'
Mayoral Task Force on Mandate and Property Tax Relief, a cap without
specific exclusions - such as costs associated with health care, pensions,
extraordinary capital expenditures and reductions in state aid - and
relief from state mandates results in destructive local budget deficits,
decimated municipal work forces and a dangerous reduction in essential
services provided by local governments.
B.
In order to provide essential municipal services, and truly achieve
property tax relief, the state must first reform the cost drivers
that lead to high property taxes in New York, particularly the many
mandates on local governments pertaining to collective bargaining
and managing workforce costs.
C.
It is the intent of this Local Law to allow the Town of Amherst the
flexibility to adopt a budget for the fiscal year commencing 2019
that requires a property tax levy in excess of the "tax levy limit"
defined by General Municipal Law § 3-c if necessary to provide
essential services. The law further provides the mechanism whereby
if the state comptroller determines that the Town has exceeded the
2% tax levy cap, then the Town is in a position to allocate funds
to pay the difference.
This Local Law is adopted pursuant to Subdivision 5 of General
Municipal Law § 3-c, which expressly authorizes a local
government's governing body to override the property tax cap for the
coming fiscal year by the adoption of a Local Law approved by a vote
of sixty percent (60%) of said governing body.
The Town Board of the Town of Amherst is hereby authorized to
adopt a budget for the fiscal year commencing in 2019 that requires
a real property tax levy in excess of the amount otherwise prescribed
in General Municipal Law § 3-c.
Therefore, Chapter 175 of the Code of the Town of Amherst is amended, specifically to add a new Article, Article X, Real Property Tax Levy, to incorporate the authorization to adopt a budget for the fiscal year commencing in 2019 that requires a real property tax levy in excess of the amount otherwise prescribed in General Municipal Law § 3-c.
If a Court determines that any clause, sentence, paragraph,
subdivision or part of this Local Law or the application thereof to
any person, firm or corporation, or circumstance is invalid or unconstitutional,
the Court's order or judgment shall not affect, impair or invalidate
the remainder of this Local Law, but shall be confined in its operation
to the clause, sentence, paragraph, subdivision or part of this Local
Law or in its application to the person, individual, firm or corporation
or circumstance, directly involved in the controversy in which such
judgment or order shall be rendered.
This Local Law shall take effect immediately and be filed in the Office of the Secretary of State in accordance with Section 27 of the Municipal Home Rule Law and published pursuant to Section 130 of the Town Law and Chapter 28 of the Code of the Town of Amherst.
