Research


New York State Department of Audit and Control Bureau of Municipal Research and Statistics Annual Village Constitutional Tax Margin Statements


Some content may contain outdated and offensive terminology. See: New York State Archives Statement on Language in Descriptive Resources


Overview of the Records

Repository:

New York State Archives
New York State Education Department
Cultural Education Center
Albany, NY 12230

Summary:
This series consists of printed forms used for computing constitutional taxing power of villages. That limit is arrived at by subtracting the amount of taxes levied for general village purposes from the amount of total village taxing power. The computation itself provides the following fiscal information: average full valuation (based on the last five completed assessment rolls); total full valuation; exclusions from the tax limit; and total village taxing power.
Creator:
Title:
Annual village constitutional tax margin statements
Quantity:

104 cubic feet

Inclusive Dates:
1947-1997
Series Number:
12464

Arrangement

Alphabetical by village name.

Scope and Content Note

This series consists of printed forms used for computing constitutional taxing power of villages. That limit is arrived at by subtracting the amount of taxes levied for general village purposes from the amount of total village taxing power. The forms are completed, signed, and dated by the fiscal officer of the village and filed with the Department of Audit and Control, which has responsibility for supervising the fiscal affairs of all units of local government. Since 1905, municipalities have been required to adopt uniform fiscal reporting systems and to file annual reports for examination by the department.

The forms include the following information: name of reporting village and its county; beginning and ending dates for the fiscal year for which the report is filed; general information on the village's assessment rolls, budget, tax rate, and taxable assessed valuation; and computation of the tax limit.

The computation itself provides the following fiscal information: average full valuation (based on the last five completed assessment rolls); total full valuation; exclusions from the tax limit (usually consisting of bonds and notes for revenue producing improvements or services); and total village taxing power.

Acquisition Information

12464-18: This accretion was transferred under records disposition number 21232.

Access Restrictions

There are no restrictions regarding access to or use of this material.

Access Terms

Corporate Name(s):
Geographic Name(s):
Subject(s):
Genre(s):

Detailed Description

Dates Contents Box Folder

Accretion: 12464-85
1977 Adams-Youngstown 1
1978 Adams-Youngstown 2
1981 Adams-Youngstown 3

Accretion: 12464-97
1992 Adams-Baker 1 1
1992 Barneville - Burham 1 2
1992 Caledonia - Cold Spring 1 3
1992 Colonie - Youngstown 2 1

Accretion: 12464-18
1981-1984 SRS 1
1981-1988 SRS 2
1985/1986 SRS pre 1985 plus 1985/1986 3
1985/1986 SRS 4
1985/1986 SRS 5
1985/1986 SRS 6
1986/1987 SRS 7
1986/1987 SRS 8
1986/1987 SRS 9
1986/1987 SRS 10
1987/1988 SRS 11
1987/1988 SRS 12
1987/1988 SRS 13
1988/1989 SRS 14
1988/1990 SRS 15
1989/1990 SRS 16
1990/1991 SRS 17
1990/1991 SRS 18
1981-1984 Special Municipalities 19
1985/1986 Binder Special Municipalities 20
1988-1989 Binder Special Municipalities Volume 1 & 2 21
1990-1991 Binder Special Municipalities 22
1997 Village Constitutional Tax Limits 23