The New York State Constitution places a legal limit on the authority of counties, as well as cities and villages, to impose property taxes. Statutes intended to enforce these constitutional provisions require the Comptroller to withhold certain local assistance payments if taxes are levied in excess of a municipality’s tax limit.
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Understanding the Constitutional Tax Limit Documents
Constitutional Tax Limit Training
- Constitutional Tax Limit Reporting - On Demand Webinar
- This webinar will provide an overview of the Constitutional Tax Limit. Presenters will explain Constitutional Tax Limit reporting requirements and review common reporting errors. They will also demonstrate how to complete the Constitutional Tax Limit form using OSC's online reporting system. This filing requirement applies to all Counties, Cities, and Villages located in New York State.
- Slide Show Presentation: Constitutional Tax Limit [pdf]