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NYS Comptroller

THOMAS P. DiNAPOLI

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

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Understanding the Constitutional Tax Limit Documents