Little Falls board enacts local law to override tax-levy limit for 2026 budget

The Town Board of Little Falls on Oct. 8 adopted Local Law #3-2025, which authorizes the town to adopt a 2026 budget that may require a real property tax levy in excess of the statutory limit set by General Municipal Law §3-c. The law was approved by roll call vote, with all five board members recorded as voting aye.

Why it matters: Overriding the tax-levy limit removes the automatic cap on how much property tax revenue the town may collect for the upcoming fiscal year, giving elected officials discretion to set a levy above the default limit while requiring a local-law vote. The local law was adopted pursuant to subdivision 5 of General Municipal Law §3-c, which requires at least a 60% affirmative vote of the board.

The board’s action followed a published notice and a Sept. 23 public hearing on the local law; the minutes state there were no comments against passage. The resolution text specifies that, if any portion of the law is later found invalid by a court of competent jurisdiction, the remainder of the law will remain in effect. The local law is effective immediately upon filing with the Secretary of State.

The resolution was moved by Supervisor Dan Casler and seconded by Councilman Kevin Sullivan; the roll call listed Supervisor Casler and Councilmen Anthony Viscomi, Kirk Schwasnick, Kevin Sullivan and Mitch Soules as voting aye. The board left further budget details to the forthcoming public hearing on the 2026 Preliminary Budget scheduled for Nov. 11, 2025.

Next step: The budget process continues with the Nov. 11 public hearing and subsequent board consideration of the 2026 Preliminary Budget.