New York Laws
Part 1 - General Provisions
2023-B - Certification of Compliance With Tax Levy Limit.

§ 2023-b. Certification of compliance with tax levy limit. 1. Upon the
adoption of the budget of an eligible school district, the chief
executive officer of such school district shall certify to the state
comptroller, the commissioner of taxation and finance and the
commissioner that the budget so adopted does not exceed the tax levy
limit prescribed by section two thousand twenty-three-a of this part.
Such certification shall be made in a form and manner prescribed by the
state comptroller in consultation with the commissioner of taxation and
finance and the commissioner.

2. If such a certification has been made and the actual tax levy of
the school district exceeds the applicable tax levy limit, the excess
amount shall be placed in reserve and used in the manner prescribed by
subdivision five of section two thousand twenty-three-a of this part,
even if a tax levy in excess of the tax levy limit had been duly
authorized for the applicable fiscal year by the school district voters.

3. Notwithstanding any provision of law to the contrary, every school
district that is subject to the provisions of section two thousand
twenty-three-a of this part shall report both its proposed budget and
its adopted budget to the office of the state comptroller and the
commissioner at the time and in the manner as they may prescribe,
whether or not such budget has been or will be certified as provided by
this subdivision.

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