- By New York State Comptroller's Office
- News
"For the fourth consecutive year, school and municipal officials will need to plan around a tax cap below two percent," said DiNapoli. "My audits have shown some school districts will be able to rely on ample rainy day funds to offset the low growth in revenue, but others must examine their budgets to determine where they can limit spending or cut costs in order to stay under the cap."
The tax cap, which first applied to local governments and school districts in 2012, limits tax levy increases to the lesser of the rate of inflation or 2 percent with certain exceptions, including a provision that allows school districts to override the cap with 60 percent voter approval of their budget.
Last year, school districts and the 10 cities of Amsterdam, Auburn, Buffalo, Corning, Long Beach, Rochester, Syracuse, Watertown, White Plains and Yonkers, experienced the lowest allowable tax levy growth since the law was implemented – a cap of 0.12 percent.
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