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Overriding the Tax Cap A LOCAL LAW TO OVERRIDE THE TAX LEVY LIMIT ESTABLISHED IN GENERAL MUNICIPAL LAW 3-C Be it enacted by the Town Board of the Town of Boston as follows: Section 1. Legislative Intent It is the intent of this local law to override the limit on the amount of real property taxes that may be levied by the Town of Boston pursuant to General Municipal Law § 3-c, and to allow the Town of Boston to adopt a budget for the fiscal year 2026 that requires a real property tax levy in excess of the “tax levy limit” as defined by General Municipal Law § 3-c. Section 2. Authority This local law is adopted pursuant to subdivision 5 of General Municipal Law § 3-c, which expressly authorizes the town board to override the tax cap by the adoption of a local law approved by vote of sixty percent (60%) of the town board. Section 3. Tax Levy Limit Override The Town Board of the Town of Boston, County of Erie is hereby authorized to adopt a budget for the fiscal year 2026 that requires a real property tax levy in excess of the amount otherwise proscribed in General Municipal Law, §3-c. Section 4. Severability. If any clause, sentence, paragraph, subdivision, or part of this Local Law or the application thereof to any person, firm or corporation, or circumstance, shall be adjusted by any court of competent jurisdiction to be invalid or unconstitutional, such order or judgment shall not affect, impair, or invalidate the remainder thereof, but shall be confined in its operation to the clause, sentence, paragraph, subdivision, or part of this Local Law or in its application to the person, individual, firm or corporation or circumstance, directly involved in the controversy in which such judgment or order shall be rendered. Section 5. Effective date. This local law shall take effect immediately upon filing with the Secretary of State. 17