NY A05728

Establishes a permanent moratorium prohibiting the state from enacting unfunded mandates on local governments, including counties, cities, towns, villages, school districts, and special districts

Defines unfunded mandate as any state law imposing net additional costs exceeding $10,000 annually on any single local government or $1 million aggregate statewide, including new programs, expanded services, or property tax exemptions

Exempts from the moratorium laws required by court orders, optional/permissive programs, home rule requests, federal mandate implementation, laws applying equally to government and private entities, laws easing existing requirements, and emergency public health/safety measures

Requires bills affecting local government revenues or expenses to include a fiscal note stating the estimated annual cost and source of the estimate

Applies only to laws enacted after the bill's effective date, with implementation timelines required to allow reasonable planning and ensure funding availability