(Cities, Counties, Towns, Villages, Fire Districts, Libraries, Independent Special Districts)

• File property tax cap form online [Accessible only to filing entities]
  • Enrollment Instructions [pdf]
  • Instructions [pdf]
  • Levy Limit Formula [pdf]
  • Inflation and Allowable Levy Growth Factors [pdf]
  • Tax Base Growth Factors for Local Governments
  • Important Dates for Property Tax Cap Filers [pdf]
• Guidance
  • Guidelines for Implementation from NYS Department of Taxation and Finance [pdf]
  • Frequently Asked Questions for Local Governments [pdf]
• Retirement Exclusions - Local Governments [pdf]
• Accounting Bulletin - Reserve for Excess Tax Levy [pdf]
• Legislation – Chapter 97 (Part A) [pdf]
  • Summary [pdf]
  • Overview of the State Comptroller’s Role
• Training on Property Tax Cap Reporting for Local Governments
  • Webinar On Demand
    • This webinar provides a general overview of the Property Tax Cap for Local Governments. Presenters will discuss the Property Tax Cap legislation, highlight common reporting errors and review reporting requirements. They will also demonstrate how to complete the tax cap form using OSC's online reporting system.
  • Slide Show Presentation [pdf]
  • Please visit our local official training page to view past webinars and for more information on our upcoming training opportunities.

Contact

Call the Help Line at 1-866-321-8503 or (518) 408-4934 or by Email at [email protected]