Our office has received questions about library tax levies and if they are subject to the property tax cap. The simple answer is yes! However, libraries are treated as other municipalities in the enabling legislation. This means that the library board can vote to override the calculated tax levy limit and any budget they put forth for public vote would require a simple majority for passage. The following document prepared by the New York Library Association
http://www.nyla.org/page/tax-cap-information-for-libraries-535.html explains the impact of the new law on libraries.