NY A02177

Amends General Municipal Law section 3-c to add emergency medical services (EMS) as an exclusion from the state's property tax cap

Allows local governments to levy taxes for EMS expenditures without counting those amounts toward their annual tax levy limit

Adds EMS exclusion as a new subparagraph (v) to the existing list of tax cap exemptions, which already includes items like pension contribution increases

Takes effect immediately upon passage