Local Government and School Accountability
Real Property Tax Cap Information for Local Governments
(Cities, Counties, Towns, Villages, Fire Districts, Libraries, Independent Special Districts)
Official Guidance
The NYS Department of Taxation and Finance has issued written guidance materials to assist local government officials in calculating their allowable levy limit. This information can be found at the NYS Department of Taxation and Finance's website.
Previous Webinars
September 27, 2012: Property Tax Cap Webinar for Local Governments with a 12/31 Fiscal Year End
- Video Presentation [.wmv] - video opens in new window
September 10, 2012: Property Tax Cap Webinar for Fire Districts
- Video Presentation [.wmv] video opens in new window
Guidelines and FAQ Information:
- Please view the following two documents together.
- Guidelines for Implementation issued by NYS Department of Taxation and Finance and Department of State [pdf]
- Frequently Asked Questions for Local Governments [pdf]
General Information:
- Property Tax Cap Filing Website [This website is only accessible to local governments and school districts that are required to file a property tax cap form]
- On-Line Reporting Form:
- Calculating Carryover:
- Example [pdf]
- Calculator [.xls] - Call 518.473.0006 if you have any problems with opening up this file.
- Pension Exclusion:
Other Information:
- Accounting Bulletin - Reserve for Excess Tax Levy [pdf]
Issued to: Chief Executive Officers and Chief Fiscal Officers -- Updated January 2012 (Originally Issued December 2011)
Please submit questions and/or suggestions to LGSAMonitoring@osc.state.ny.us or call the Hot Line at 518.473.0006