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EXHIBIT A TOWN OF ORCHARD PARK COUNTY OF ERIE, STATE OF NEW YORK LOCAL LAW NO. 5 OF THE YEAR 2026 A LOCAL LAW AUTHORIZING THE TOWN OF ORCHARD PARK TO IMPOSE A PROPERTY TAX LEVY IN EXCESS OF THE LIMIT ESTABLISHED IN NEW YORK STATE GENERAL MUNICIPAL LAW ARTICLE 2, SECTION 3-c BE IT ENACTED by the Town Board of the Town of Orchard Park, Erie County, New York, as follows: Section 1. Legislative Intent. It is the intent of this local law to authorize the Town of Orchard Park to adopt a budget for the fiscal year commencing 2026 that requires a real property tax levy in excess of the tax levy limit established in and by General Municipal Law §3-c. The Town Board recognizes the importance of the tax levy limit as a measure of fiscal restraint. The Town Board further recognizes, however, that the costs of providing essential municipal services including public safety, highway maintenance, snow and ice control, recreation, and general government administration together with employee benefit and health insurance costs, retirement system contributions, insurance premiums, utility costs, contractual obligations, debt service, and necessary capital expenditures, may increase in an amount that exceeds the allowable levy growth factor prescribed by General Municipal Law §3-c. The Town Board therefore finds that the authorization granted by this local law is necessary to preserve the Town Board's ability to adopt a responsible budget that maintains the level and quality of services required by the residents of the Town. Section 2. Authority. This local law is enacted pursuant to the provisions of subdivision 5 of General Municipal Law §3-c, and pursuant to Municipal Home Rule Law §10(1)(ii)(a)(9-a) and §10(1)(ii)(d)(3), and any other applicable provision of law. Section 3. Tax Levy Limit Override. The Town Board of the Town of Orchard Park is hereby authorized to adopt a budget for the fiscal year commencing 2026 that requires a real property tax levy in excess of the tax levy limit as defined by and determined in accordance with General Municipal Law §3-c. This authorization applies to the fiscal year commencing 2026 only, and shall not be construed to authorize a tax levy in excess of the tax levy limit for any subsequent fiscal year.