Constitutional Tax Limits

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.

File Constitutional Tax Limit Form Now

  • Instructions for filing form with OSC through Online Services can be found here.

Having problems? Contact the OSC Help Line.

  • (518) 408-4934
  • (866) 321-8503 (toll free)

Technical issues, account set-up or log-in password issues 

Select option 1


Email us at:
[email protected]

Questions related to completing the Constitutional Tax Limit form 

Select option 3


Email us at:
[email protected]

Understanding the Constitutional Tax Limit Documents

Constitutional Tax Limit Training

  • Webinar on Demand
    • This webinar provides a general overview of the Constitutional Tax Limit. Presenters will discuss Constitutional Tax Limit reporting requirements and highlight common reporting errors. They will also demonstrate how to complete the constitutional tax limit form using OSC’s online reporting system.
  • Slide Show Presentation [pdf]