STATE OF NEW YORK
        ________________________________________________________________________

                                          10082

                   IN ASSEMBLY

                                     April 29, 2022
                                       ___________

        Introduced  by M. of A. BYRNE -- read once and referred to the Committee
          on Ways and Means

        AN ACT to amend the tax law, in relation to directing the department  of
          taxation  and  finance  to  display  on  its website a list of munici-
          palities which have instituted a taxpayers' bill of rights

          The People of the State of New York, represented in Senate and  Assem-
        bly, do enact as follows:

     1    Section  1.  The  tax law is amended by adding a new section 171-bb to
     2  read as follows:
     3    § 171-bb. Local taxpayers' bill of rights. The department shall estab-
     4  lish and post prominently on the website of the department,  a  list  of
     5  all  municipalities in the state which have instituted a taxpayers' bill
     6  of rights which includes, at a minimum, the following:
     7    1. For any proposed local law which involves an increase of any  local
     8  tax,  a  public  hearing  where  the  public is accorded the right to be
     9  heard.  Each person wishing to comment at such public hearing  shall  be
    10  provided no fewer than five minutes to speak.
    11    2.  Availability  of  audio and video streaming for public viewing and
    12  participation in budget hearings of the municipality.
    13    3. A requirement that any local law which involves an increase of  any
    14  local tax, shall be required to pass by a two-thirds majority vote.
    15    § 2. This act shall take effect immediately.





         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD15441-02-2