New York City Assessor – Civil Service Practice Exam 2026 - Free Assessor Exam Practice Questions and Study Guide

New York City derives its taxing authority primarily from the New York State Legislature. The state constitution and state laws grant powers to local governments, including cities, to impose various taxes. The New York State Legislature establishes the legal framework within which New York City can levy taxes, such as property taxes, sales taxes, and income taxes.

While the City Council plays a significant role in the decision-making process, including approving budgets and local legislation, it does so under the authority granted by the state. The City Council cannot independently create taxing authority outside of what the state allows. Similarly, the U.S. Congress and the Governor of New York have distinct roles and powers, but they do not directly provide taxing authority to the city. The Governor may influence state laws that affect taxation, but true taxing authority for NYC originates from the state itself.