[Adopted 11-9-2023 by L.L. No. 12-2023]
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. 
In addition, several years of high inflation rates, coupled with Federal Reserve interest rate increases, has increased costs in government purchasing and borrowing, leading to higher operating expenses, while many areas of governmental revenue still lag. This affects the ability of government at all levels to balance their budget without eroding fund balance. Furthermore, it was proven during the COVID-19 pandemic that fund balance is essential to continuing operations during times of adversity.
D. 
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 2024 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 2024 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 2024 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 XIII, Real Property Tax Levy 2024, to incorporate the authorization to adopt a budget for the fiscal year commencing in 2024 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.