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.
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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]