233-a. Amounts to be included or excluded in computing constitutional taxing power. 1. For the purpose of computing the amount that may be raised in any county by tax on real estate in any fiscal year for county purposes in accordance with section ten of article eight of the constitution, county purposes shall include, but not be limited to, the following:
Agriculture and markets law
a. Weights and measures administration, as provided by article sixteen of the agriculture and markets law.
Conservation law
b. Extinguishing fires, as provided by section fifty-three of the conservation law.
County law
c. Making payments pursuant to contracts for the reception and custody of prisoners, as provided by subdivision eleven of section twelve of the county law.
d. Public health services, as provided by subdivision forty-four-a of section twelve of the county law.
e. Performance of public purposes by independent organizations, as provided by subdivisions forty-three, forty-four, forty-seven, forty-eight, and forty-nine-a of section twelve of the county law and similar laws.
f. Making refunds on account of the collection of taxes illegally or improperly assessed or levied, in the proportion that the county benefited by such collection, where such refunds are made pursuant to section sixteen of the county law.
g. Printing and distribution of proceedings of the board of supervisors, as provided by section nineteen or section nineteen-a of the county law.
h. Working on and making copies of assessment-rolls and tax-rolls pursuant to subdivisions eleven and twelve of section twenty-three of the county law.
i. Salary of the first assistant district attorney of Monroe county in accordance with the provisions of section two hundred three of the county law.
Education law
j. Library expenses pursuant to section two hundred fifty-seven or two hundred hundred fifty-eight of the education law.
k. County vocational education and extension board expenses in accordance with article twenty-three of the education law.
m. Providing for community colleges pursuant to paragraph b of subdivision one of section sixty-three hundred five of the education law.
Election law
n. Election expenses apportioned to the county pursuant to sections 4-136 and 4-138 of the election law and section three hundred sixty-one-a of the county law.
Executive law
o. Expenses of county veterans' service agencies pursuant to section one hundred seventy-one of the executive law.
Highway law
p. Expenses apportioned to the county for the construction or improvement of bridges pursuant to section two hundred thirty-three of the highway law.
Judiciary law
q. Reimbursement to the state for sums paid by the state on behalf of the county and which reimbursement is raised by the county in the manner provided by section seventy-four of the judiciary law.
Public health law
u. Support of a county or part-county health district pursuant to article three of the public health law.
v. Support of a county laboratory pursuant to sections five hundred twenty-two and five hundred twenty-three of the public health law.
Social welfare law
w. Reimbursement to another public welfare district, pursuant to subdivision two of section sixty-two of the social welfare law or section two hundred thirty-three of the family court act for hospital or other institutional care rendered to a local charge of the county's public welfare district.
x. Expenses of adult institutional care, care for any child or minor under the age of eighteen years who is cared for away from his parents, and hospital care, where charge-backs for such expenses are made against a town or city in a county public welfare district pursuant to subdivision one of section seventy of the social welfare law or section two hundred thirty-three of the family court act.
y. Assistance and care in a county public welfare district, where such assistance and care is administered under the direction of a county commissioner of public welfare and where the county has assumed the responsibility therefor pursuant to sections seventy-two and seventy-three of the social welfare law.
z. Assistance and care in a city in a county public welfare district, where such assistance and care is administered by the county pursuant to subdivision two of section seventy-four-d of the social welfare law.
aa. Support of a public home maintained by a county public welfare district, or for the amount to be paid by such district to another public welfare district in accordance with a contract for care and maintenance of persons in need of institutional care, where such home is maintained or such contract is made pursuant to section one hundred ninety-three of the social welfare law.
Real property tax law
bb. Making refunds on account of the collection of taxes attributable to clerical errors, errors in essential fact, or unlawful entries as those terms are defined in section five hundred fifty of the real property tax law, in the proportion that the county benefited by such collection, where such refunds are made pursuant to section five hundred fifty-six or five hundred fifty-six-a of the real property tax law.
cc. Amounts to be paid on account of taxes returned as unpaid pursuant to section nine hundred thirty-six of the real property tax law.
dd. Expense of preparing conveyances of lands sold for taxes, as provided by section one thousand eighteen of the real property tax law.
ee. Making refunds to tax sale purchasers required by reason of error or irregularity in the assessment or levying of a tax, in the proportion that the county benefited by the return of such tax, where such refunds are made pursuant to section one thousand thirty of the real property tax law.
ff. Expense of publishing notice of unredeemed lands, as provided by section one thousand fourteen of the real property tax law.
gg. Making refunds to taxpayers required by reason of amounts of taxes paid upon unlawful, excessive or unequal assessments, in the proportion that the county benefited by such payment, where such refunds are made pursuant to section seven hundred twenty-six of the real property tax law.
Special laws
hh. Reimbursement to the state for part of the cost of construction of erosion-arresting public works by the county where such reimbursement is made by the county from a general tax levied upon all taxable property located therein, as provided by section two of chapter five hundred thirty-five of the laws of nineteen hundred forty-five, as amended.
ii. Sanitary sewers and public works constructed at the expense of and as a general purpose of the county of Onondaga, as provided by chapter five hundred sixty-eight of the laws of nineteen hundred thirty-three, as amended.
jj. Expenses of the police department of the county of Nassau which are charged to the county or to the area of the county within the county police district, as provided by section 8-15.0 of the Nassau county administrative code.
2. For the purpose of computing the amount that may be raised in any county by tax on real estate in any fiscal year for county purposes in accordance with section ten of article eight of the constitution, amounts assessed by a county as assessments for benefit shall be excluded from the computation of the amount that may be so raised. Assessments for benefit that shall be so excluded shall include, but not be limited to, assessments for the following purposes.
Conservation law
a. River improvements, river regulation or drainage pursuant to article six, seven or eight of the conservation law, as the case may be.
Special laws
b. Reimbursement to the state for part of the cost of construction of erosion-arresting public works by the county, where such reimbursement is made by the county from special assessments upon the real property benefited thereby, as provided by section two of chapter five hundred thirty-five of the laws of nineteen hundred forty-five, as amended.
c. Making payments to the county of Onondaga for sanitary sewer and public works purposes, where such amounts are assessed upon property specially benefited thereby in a town, village or city, as provided by chapter five hundred sixty-eight of the laws of nineteen hundred thirty-three, as amended.
3. For the purpose of computing the amount that may be raised in any county by tax on real estate in any fiscal year for county purposes in accordance with section ten of article eight of the constitution, amounts raised for each of the following purposes shall be excluded from such computation and treated as indicated:
County law
a. Custody of prisoners by a town, village or city in Westchester county, as provided by subdivision fifty-seven of section twelve of the county law. A tax so levied shall be treated as a purpose of and a charge against such town, village or city, as the case may be.
b. Making refunds on account of the collection of taxes illegally or improperly assessed or levied in the proportion that a tax district or districts in the county benefited by such collection, where such refunds are made pursuant to section sixteeen of the county law. A tax so levied upon such a tax district shall be treated as a purpose of and charge against such district.
Education law
c. Support of a school hygiene district pursuant to section nine hundred nine of the education law. A tax so levied upon a town, union free school district or city shall be treated as a purpose of and a charge against such town, school district or city, as the case may be.
d. Increase of salary of a district superintendent of schools pursuant to subdivision two of section twenty-two hundred nine of the education law. A tax so levied upon property in a town shall be treated as a purpose of and a charge against such town.
Election law
e. Election expenses apportioned to a city, town or village pursuant to sections ninety-three and ninety-four of the election law. A tax so levied shall be treated as a purpose of and charge against such city, town or village, as the case may be.
Highway law
f. Expenses apportioned to a town for the construction or improvement of bridges pursuant to section two hundred thirty-three of the highway law. A tax so levied upon a town shall be treated as a purpose of and a charge against such town.
Public health law
g. Expenses of a laboratory supply station or substation apportioned to a city, village, town or consolidated health district pursuant to section five hundred sixty-three of the public health law. A tax so levied shall be treated as a purpose of and charge against such city, village, town or consolidated health district, as the case may be.
h. Amount apportioned to a town, village or city for the support of a consolidated health district, in accordance with section three hundred ninety-nine of the public health law. A tax so levied shall be treated as a purpose of and charge against such town, village or city, as the case may be.
Social services law
i. Safety net assistance and medical care given at home for persons residing in or found in a town or city in a county social services district, as provided by subdivisions two and three of section sixty-nine of the social services law. A tax so levied shall be treated as a purpose of and a charge against such town or city, as the case may be.
j. Payment of the principal of and interest on bonds as provided by subdivision six of section ninety-three of the social services law. A tax so levied shall be treated as being imposed for debt service.
k. Burial of recipients of public assistance or care, where charge-backs for such expenses are made against a town or city in a county public welfare district pursuant to subdivision two of section one hundred forty-one of the social welfare law. A tax so levied shall be treated as a purpose of and a charge against such town or city, as the case may be.
l. Veteran assistance given by a city or town in a county social services district to persons residing or found therein, as provided by subdivision two of section one hundred seventy-one of the social services law. A tax so levied shall be treated as a purpose of and a charge against such city or town, as the case may be.
Real property tax law
m. Supplying assessment rolls prepared in accordance with sections five hundred two and five hundred four of the real property tax law. A tax so levied shall be treated as a purpose of and charge against the city, town or village, as the case may be, for which the rolls are prepared.
n. Making refunds on account of the collection of taxes attributable to clerical errors, errors in esstential fact, or unlawful entries as those terms are defined in section five hundred fifty of the real property tax law, in the proportion that a tax district or districts in the county benefited by such collection, where such refunds are made pursuant to section five hundred fifty-six or five hundred fifty-six-a of the real property tax law. A tax so levied upon such a tax district shall be treated as a purpose of and charge against such district.
o. Preparing and mailing statements of taxes pursuant to section nine hundred twenty-two of the real property tax law. A tax so levied shall be treated as a purpose of and a charge against the tax district preparing and mailing the same.
p. Preparing and mailing statements of taxes to non-residents pursuant to section nine hundred eighty-two of the real property tax law. A tax so levied shall be treated as a purpose of and charge against the town, village or school district preparing and mailing the same, as the case may be.
q. Making refunds to tax sale purchasers required by reason of error or irregularity in the assessment or levying of a tax, in the proportion that a tax district or districts in the county benefited by the return of such tax, where such refunds are made pursuant to section one thousand thirty of the real property tax law. A tax so levied upon such a tax district to pay such a refund shall be treated as a purpose of and charge against such district.
r. Making refunds to taxpayers required by reason of amounts of taxes paid upon unlawful, excessive or unequal assessments, in the proportion that a town, village, city or special district in the county benefited by such payment, where such refunds are made pursuant to section seven hundred twenty-six of the real property tax law. A tax so levied upon a town, village, city or special district for which the excess of tax was collected shall be treated as a purpose of and charge against such town, village, city or special district, as the case may be.
Town law
s. Amounts specified in annual budgets of towns, as provided by section one hundred fifteen of the town law. A tax or assessment so levied shall be treated as a purpose of and charge against the town or district for which they are levied.
Workmen's compensation law
t. Amounts included in a tax levy to pay the share of a participant, other than the county, in a county self-insurance plan in accordance with the provisions of article five of the workmen's compensation law. A tax so levied shall be treated as the purpose of and charge against such participant.
Special laws
u. Amounts charged against the county pursuant to subdivision three of section four of chapter six hundred seventy-eight of the laws of nineteen hundred twenty-eight, as amended, for the amortization of bonds issued for grade crossing purposes pursuant to section fourteen of article seven of the constitution. A tax so levied shall be treated as being levied for debt service.
v. Amounts charged against the county or a town therein for the amortization of bonds issued for highway purposes pursuant to chapter four hundred sixty-nine of the laws of nineteen hundred six, as amended or supplemented, or chapter two hundred ninety-eight of the laws of nineteen hundred twelve, as amended or supplemented. A tax so levied shall be treated as being imposed for debt service.
w. Providing for town purposes, in accordance with sections one hundred three and one hundred four of the Dunkirk city charter. An amount so levied shall be treated as a purpose of and charge against the town of Dunkirk.
x. Construction and maintenance of highway bridges within the city of Port Jervis and the town of Deerpark and apportioned between such city and such town, as provided by section seventy of the charter of the city of Port Jervis. A tax so levied shall be treated as a purpose of and charge against such city or town, as the case may be.
y. Repayment to the city of Port Jervis of the amount paid by the city for the bond of the city clerk for the collection of taxes levied by the board of supervisors, as provided by section ninety-four of the charter of the city of Port Jervis. A tax so levied shall be treated as a purpose of and charge against such city.
z. Repayment to the city of Port Jervis of the amount of unpaid taxes paid to the county treasurer, as provided by section ninety-seven-a of the charter of the city of Port Jervis. A tax so levied shall be treated as a purpose of and charge against such city.
aa. Highway, bridge and fire fighting purposes and increases of salaries of district superintendents of schools, assessed upon property situated outside the corporation tax district of the city of Rome as provided by section ninety and subdivision two of section two hundred eighty-three of the charter of the city of Rome. A tax so levied shall be treated as a purpose of and charge against such city.
bb. Providing for purposes of the town of Vernon and levied upon the city of Sherrill, as provided by section four of the charter of the city of Sherrill. A tax so levied shall be treated as purpose of and charge against such town.
cc. Sanitary sewer and public works purposes, which pursuant to agreement are made a general charge against a town, village or city in Onondaga county, as provided by chapter five hundred sixty-eight of the laws of nineteen hundred thirty-three, as amended. A tax so levied shall be treated as a purpose of and charge against such town, village or city, as the case may be.
dd. Amounts included in the city abstract of taxes levied against the city of Syracuse (a) for payments by such city of discounts on account of payments of certain taxes and (b) for the percentage received by such city from the treasurer of the county for collection of certain taxes, as provided by section one of chapter six hundred ninety of the laws of nineteen hundred thirty-seven, as amended. A tax so levied shall be treated as a purpose of and charge against such city.
ee. Police protection furnished to a city, village or police district by the police department of the county of Nassau pursuant to contract, as provided by section eight hundred four of chapter eight hundred seventy-nine of the laws of nineteen hundred thirty-six, as amended. A tax so levied shall be treated as a purpose of and charge against such city, village or district, as the case may be.
4. For the purpose of computing the amount that may be raised in any county by tax on real estate in any fiscal year for county purposes in accordance with section ten of article eight of the constitution, taxes levied or relevied by a county for each of the following purposes shall be treated as levies or relevies for the purpose of enforcement or adjustment and shall be excluded from such computation:
Education law
Real property tax law
b. Relevy of taxes rejected because imperfectly described or erroneously assessed, as provided by section five hundred fifty-seven of the real property tax law.
c. Levy of a deficiency in a previous levy, where such deficiency is occasioned by reason of adjustment of equalization rates, as provided by sections eight hundred twenty, eight hundred twenty-two and eight hundred twenty-six of the real property tax law.
Town law
d. Levy of unpaid sewer charges, fees, rates or rents and penalties thereon, transmitted to the board of supervisors as provided by paragraph (k) of subdivision one of section one hundred ninety-eight of the town law.
e. Levy of unpaid water charges or rates and penalties thereon, transmitted to the board of supervisors as provided by paragraph (d) of subdivision three of section one hundred ninety-eight of the town law.
f. Levy of unpaid refuse or garbage removal rates, charges or fees and penalties thereon, transmitted to the board of supervisors as provided by paragraph (c) of subdivision nine of section one hundred ninety-eight of the town law.
Special laws
g. Relevy of unpaid taxes returned to the county of Cattaraugus pursuant to section one hundred thirteen of chapter five hundred thirty-five of the laws of nineteen hundred fifteen, constituting the charter of the city of Olean.
5. For the purpose of computing the amount that may be raised in any county by tax on real estate in any fiscal year for county purposes in accordance with section ten of article eight of the constitution, the following items shall be excluded from such computation and treated as indicated:
Real property tax law
a. Making levies of taxes upon land or property omitted from the tax levy of the preceding year, as provided by section five hundred fifty-one or five hundred fifty-three of the real property tax law. The amounts so levied shall be deducted from the aggregate of taxation to be levied for the current year on the city or town in which such land or property is located.
b. Charges against school districts on account of the making of refunds to taxpayers of amounts of relevied school taxes attributable to clerical errors, errors in essential fact, or unlawful entries as those terms are defined in section five hundred fifty of the real property tax law, where such refunds are made pursuant to section five hundred fifty-six or five hundred fifty-six-a of the real property tax law. A charge so made shall be deducted from any moneys which by reason of returned unpaid school taxes shall become payable by the county treasurer to the school district which returned the tax so assessed or levied.
Town law
c. Payments of surplus moneys by a town toward the reduction of taxes levied or to be levied upon the town, as provided by section one hundred twelve of the town law. Such a payment shall be treated as a special credit toward the reduction of such taxes.
Special laws
d. Amounts allocated to a city and to the area in the county outside the cities from moneys collected from special taxes imposed by the county pursuant to chapter two hundred seventy-eight of the laws of nineteen hundred forty-seven, as amended, where such amounts are applied to reduce the county tax levied upon real property in such city or such area. An amount so applied shall be treated as a special credit toward the reduction of such county tax levied upon real property.
6. A provision of this section shall be controlling wherever it is inconsistent with any general, special or local law enacted prior to January first, nineteen hundred fifty.
Last modified: February 3, 2019