2019 New York Laws
GMU - General Municipal
Article 2 - General Municipal Finances
3-D - Certification of Compliance With Property Tax Freeze Requirements.
* § 3-d. Certification of compliance with property tax freeze requirements. A municipal corporation or an independent special district that is subject to the provisions of section three-c of this article must comply with the requirements of subdivision two of this section in order to render its taxpayers eligible for the real property tax freeze credit authorized by subsection (bbb) of section six hundred six of the tax law for a fiscal year starting in two thousand fifteen. The property tax cuts will be extended for a second year in jurisdictions which comply with the tax cap and have a state approved government efficiency plan which demonstrate three year savings and efficiencies of at least one percent per year from shared services, cooperation agreements and/or mergers or efficiencies. The director of the budget shall consider past efficiencies, shared services and reforms in their approval process. While localities may offer a variety of approaches it is anticipated that the county government or board of cooperative educational services will convene and facilitate a process and submit a county wide or board of cooperative educational services region wide plan for approval. A municipal corporation or an independent special district that is subject to the provisions of section three-c of this article must comply with the requirements of subdivision two and either subdivision three or subdivision four of this section in order to render its taxpayers eligible for the real property tax freeze credit authorized by subsection (bbb) of section six hundred six of the tax law for a fiscal year starting in two thousand sixteen. Provided however, that a city with a dependent school district must comply with the requirements of subdivision two of this section in order to render its taxpayers eligible for the real property tax freeze credit authorized by subsection (bbb) of section six hundred six of the tax law for a fiscal year starting in two thousand fourteen and comply with the requirements of subdivision two of this section, and both the city and its dependent school district must jointly comply with the requirements of subdivision three or subdivision four of this section, in order to render its taxpayers eligible for the real property tax freeze credit authorized by subsection (bbb) of section six hundred six of the tax law for a fiscal year starting in two thousand fifteen or two thousand sixteen. 1. Definitions. As used in this section:(a) "Mergers" means: consolidations or dissolutions of local government units in accordance with article seventeen-A of this chapter or reorganizations, consolidations, or dissolutions of local government units in which one or more local government units are terminated and another local government unit assumes jurisdiction over the terminated local government unit or units pursuant to any other provision of law.
(b) "Cooperation agreements" means agreements entered into between local government units to implement the sharing or consolidation of functions or services, including but not limited to: procurement, real estate and facility management, fleet management, business and financial services, administrative services, payroll administration, time and attendance, benefits administration and other transactional human resources functions, contract management, grants management, transportation services, facilities and function, human services facilities and functions, customer service facilities and functions and information technology infrastructure, process, services and functions.
(c) "Dependent school district" means a school district that is subject to article fifty-two of the education law and that has a population of less than one million.
(d) "Government efficiency plan" means a plan that identifies cooperation agreements, shared services and/or mergers or efficiencies to be fully implemented by one or more local government units that are signatories to the plan.
(e) "Independent special district" means a special district as defined by section one hundred two of the real property tax law that either (i) has a separate independent elected board, and either has the authority to levy a tax, or can require a municipal corporation to levy a tax on its behalf, or (ii) has a separate independent board appointed by the governing body of another municipal corporation and either has the authority to levy a tax or can require a municipal corporation to levy a tax on its behalf.
(f) "Lead local government unit" means the local government unit that is participating in a government efficiency plan with more than one signatory that has elected to submit the government efficiency plan to the director of the budget on behalf of all signatories to the plan.
(g) "Local government unit" means a municipal corporation or an independent special district that is subject to the provisions of section three-c of this article.
(h) "Shared services" means functional consolidations by which one local government unit completely provides a service or function for another local government unit, which no longer engages in that function or service; shared or cooperative services between and among local government units; and regionalized delivery of services between and among local government units. These shared services may be for services or functions including but not limited to: procurement, real estate and facility management, fleet management, business and financial services, administrative services, payroll administration, time and attendance, benefits administration and other transactional human resources functions, contract management, grants management, transportation services, facilities and functions, human services facilities and functions, customer service facilities and functions and information technology infrastructure, processes, services and functions. 2. Certification of compliance with tax levy limit. (a) Upon the adoption of the budget of a local government unit, the chief executive officer or budget officer of such local government unit shall certify to the state comptroller and the commissioner of taxation and finance that the budget so adopted does not exceed the tax levy limit prescribed in section three-c of this article and, if the governing body of the local government unit did enact a local law or approve a resolution to override the tax levy limit, that such local law or resolution was subsequently repealed. Such certification shall be made in a form and manner prescribed by the state comptroller in consultation with the commissioner of taxation and finance.
(b) In order for such certification to give rise to a real property tax freeze credit under subsection (bbb) of section six hundred six of the tax law, such certification shall be made no later than the twenty-first day of the fiscal year to which it applies.
(c) Notwithstanding any other law to the contrary, if such a certification has been made and the actual tax levy of the local government unit exceeds the applicable tax levy limit, the excess amount shall be placed in reserve and used in the manner prescribed by subdivision six of section three-c of this article, even if a tax levy in excess of the tax levy limit had been authorized for the applicable fiscal year by a duly adopted local law or resolution.
(d) Notwithstanding any provision of law to the contrary, every local government unit shall report both its proposed budget and its adopted budget to the office of the state comptroller at the time and in the manner as he or she may prescribe, whether or not such budget has been or will be certified as provided by this subdivision. 3. Local government government efficiency plans submitted by lead local government unit. (a) The chief executive officer or budget officer of each lead local government unit shall submit to the director of the budget by June first, two thousand fifteen, a government efficiency plan that demonstrates three year savings and efficiencies of at least one percent per year from shared services, cooperation agreements and/or mergers or efficiencies over the aggregate tax levies for fiscal years beginning in two thousand fourteen for all local government units and dependent school districts that are signatories to such plan.
(i) The chief executive officer or budget officer of each local government unit and dependent school district that is a signatory to a government efficiency plan shall submit to the chief executive officer or budget officer of the lead local government unit by May fifteenth, two thousand fifteen, a written certification that the local government unit or dependent school district agrees to undertake its best efforts to fully implement by the end of the local fiscal year beginning in two thousand seventeen the cooperation agreements, mergers, efficiencies and/or shared services specified for the local government unit or dependent school district in such plan.
(ii) The chief financial officer of a local government unit and the chief fiscal officer of the dependent school district, that is a signatory to a government efficiency plan shall submit to the chief executive officer of the lead local government unit by May fifteenth, two thousand fifteen, a written certification that in his or her professional opinion, full implementation by the end of the local fiscal year beginning in two thousand seventeen, of the cooperation agreements, mergers, efficiencies and/or shared services that are to be taken by such local government unit itself as specified in such plan will result in the savings set forth in the government efficiency plan attributable to such local government unit or dependent school district.
(iii) The chief financial officer of each local government unit and dependent school district that is a signatory to a government efficiency plan shall submit to the lead local government unit by May fifteenth, two thousand fifteen, a written certification that in his or her professional opinion, full implementation of the cooperation agreements, mergers, efficiencies and/or shared services as specified for all of the local government units and dependent school districts that are signatories to such plan will result in savings over the aggregate tax levies for fiscal years beginning in two thousand fourteen for all local government units that are signatories to such plan of at least one percent in each of the fiscal years beginning in two thousand seventeen, beginning in two thousand eighteen and beginning in two thousand nineteen.
(b) The chief financial officer of each lead local government unit shall submit the following documents to the director of the budget on or before June first, two thousand fifteen: (i) the government efficiency plan; (ii) a list of all local government units and dependent school districts that are signatories to such plan; (iii) all of the certifications required by paragraph (a) of this subdivision; and (iv) an analysis of the aggregate amount of savings set forth in such plan attributable to all local government units and dependent school districts that are signatories to such plan that will be achieved if the cooperation agreements, shared services and/or mergers or efficiencies identified in such plan are fully implemented by the end of the local fiscal year beginning in two thousand seventeen. The director of the budget shall review such documents and shall consider past efficiencies, shared services and reforms in their approval process to determine whether the requirements of this subdivision have been met with respect to each local government unit and dependent school district that is a signatory to the government efficiency plan and shall notify the commissioner of taxation and finance of such determinations no later than July thirty-first, two thousand fifteen. 4. Local government government efficiency plans submitted by a single local government unit. (a) While localities may offer a variety of approaches it is anticipated that the county government or board of cooperative educational services will convene and facilitate a process and submit a county wide or board of cooperative educational services region wide plan for approval. As such, local government units are strongly encouraged to develop a single government efficiency plan for all of the local government units in their county. However, the chief executive officer or budget officer of each local government unit that is not participating in a government efficiency plan with more than one signatory may submit to the director of the budget by June first, two thousand fifteen, a government efficiency plan that demonstrates three year savings and efficiencies of at least one percent per year from shared services, cooperation agreements and/or mergers or efficiencies over such local government unit's tax levy for the fiscal year beginning in two thousand fourteen.
(i) In the event a local government unit chooses to submit such a government efficiency plan, the chief executive officer or budget officer of such local government unit shall submit to the director of the budget by June first, two thousand fifteen, a written certification that such local government unit agrees to undertake its best efforts to fully implement by the end of the local fiscal year beginning in two thousand seventeen the cooperation agreements, mergers, efficiencies and/or shared services specified in such plan.
(ii) In the event a local government unit chooses to submit such a government efficiency plan, the chief financial officer of such local government unit shall submit to the director of the budget by June first, two thousand fifteen, an analysis of the savings set forth in such plan that will be achieved if the cooperation agreements, shared services and/or mergers or efficiencies identified in such plan are fully implemented by the end of the local fiscal year beginning in two thousand seventeen, as well as a written certification that in his or her professional opinion, full implementation of the cooperation agreements, mergers, efficiencies and/or shared services as specified in such plan will result in savings over its tax levy for the fiscal year beginning in two thousand fourteen of at least one percent in each of the fiscal years beginning in two thousand seventeen, beginning in two thousand eighteen and beginning in two thousand nineteen.
(b) The director of the budget shall review the documents referred to in paragraph a of this subdivision and shall consider past efficiencies, shared services and reforms in their approval process to determine whether the requirements of this subdivision have been met with respect to a local government unit that has submitted a government efficiency plan and shall notify the commissioner of taxation and finance of such determination no later than July thirty-first, two thousand fifteen. * NB Repealed April 15, 2020
