§ 3-c. Limit upon real property tax levies by local governments. 1.\nUnless otherwise provided by law, the amount of real property taxes that\nmay be levied by or on behalf of any local government, other than the\ncity of New York and the counties contained therein, shall not exceed\nthe tax levy limit established pursuant to this section.\n 2. When used in this section:\n (a) "Allowable levy growth factor" shall be the lesser of: (i) one and\ntwo one-hundredths; or (ii) the sum of one plus the inflation factor;\nprovided, however, that in no case shall the levy growth factor be less\nthan one.\n (b) "Available carryover" means the amount by which the tax levy for\nthe prior fiscal year was below the tax levy limit for such fiscal year,\nif any, but no more than an amount that equals one and one-half percent\nof the tax levy limit for such fiscal year.\n (c) "Coming fiscal year" means the fiscal year of the local government\nfor which a tax levy limit shall be determined pursuant to this section.\n (d) "Inflation factor" means the quotient of: (i) the average of the\nnational consumer price indexes determined by the United States\ndepartment of labor for the twelve-month period ending six months prior\nto the start of the coming fiscal year minus the average of the national\nconsumer price indexes determined by the United States department of\nlabor for the twelve-month period ending six months prior to the start\nof the prior fiscal year, divided by: (ii) the average of the national\nconsumer price indexes determined by the United States department of\nlabor for the twelve-month period ending six months prior to the start\nof the prior fiscal year, with the result expressed as a decimal to four\nplaces.\n (e) "Local government" means a county, city, town, village, fire\ndistrict, or special district including but not limited to a district\ncreated pursuant to article twelve or twelve-A, or governed by article\nthirteen of the town law, or created pursuant to article five-A, five-B\nor five-D of the county law, chapter five hundred sixteen of the laws of\nnineteen hundred twenty-eight, or chapter two hundred seventy-three of\nthe laws of nineteen hundred thirty-nine, and shall include town\nimprovements provided pursuant to articles three-A and twelve-C of the\ntown law but shall not include the city of New York or the counties\ncontained therein.\n (f) "Prior fiscal year" means the fiscal year of the local government\nimmediately preceding the coming fiscal year.\n (g) "Tax levy limit" means the amount of taxes authorized to be levied\nby or on behalf of a local government pursuant to this section,\nprovided, however, that the tax levy limit shall not include the\nfollowing:\n (i) a tax levy necessary for expenditures resulting from court orders\nor judgments against the local government arising out of tort actions\nfor any amount that exceeds five percent of the total tax levied in the\nprior fiscal year;\n (ii) in years in which the system average actuarial contribution rate\nof the New York state and local employees' retirement system, as defined\nby paragraph ten of subdivision a of section nineteen-a of the\nretirement and social security law, increases by more than two\npercentage points from the previous year, a tax levy necessary for\nexpenditures for the coming fiscal year for local government employer\ncontributions to the New York state and local employees' retirement\nsystem caused by growth in the system average actuarial contribution\nrate minus two percentage points;\n (iii) in years in which the system average actuarial contribution rate\nof the New York state and local police and fire retirement system, as\ndefined by paragraph eleven of subdivision a of section three hundred\nnineteen-a of the retirement and social security law, increases by more\nthan two percentage points from the previous year, a tax levy necessary\nfor expenditures for the coming fiscal year for local government\nemployer cont
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