NY A06797

Authorizes municipalities to establish an annual property tax levy for history, arts, and culture by submitting a voter proposition in a general or special election.

Levy amount and rate are determined by the governing body and require approval by a majority of municipal voters to take effect in the next budget year.

Revenue from the levy must be deposited into a history, arts, and culture trust fund for exclusive use supporting creative and cultural activities, historic preservation, museums, performing arts, music, dance, film, architecture, humanities, and arts education.

Municipalities must designate a local arts council (a government agency or 501(c)(3) nonprofit) to receive and manage appropriations from the trust fund in compliance with municipal ordinance conditions.

Exempts the history, arts, and culture levy from the real property tax levy limit imposed under General Municipal Law section 3-c.