New York Consolidated Laws

N.Y. Town Law § 104 (2026)

Submission of estimates

✓ current as of May 2026

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§ 104. Submission of estimates. 1. The head of each administrative
unit, except as otherwise provided in section two hundred two-a of this
chapter, shall submit on or before the twentieth day of September to the
budget officer an estimate of revenues and expenditures of such
administrative unit for the ensuing year. In towns in Westchester and
Monroe counties such estimates shall be submitted on or before the
twentieth day of October. Estimates shall be submitted in such form and
shall contain such information as the budget officer shall prescribe.
  2. If the head of an administrative unit shall fail to submit an
estimate by the designated date, the budget officer shall forthwith
prepare the estimate for such administrative unit.

Notes of Decisions

Cited in 5 cases, 1985–2014 · leading case: Albany Area Builders Ass'n v. Town of Guilderland, 546 N.E.2d 920 (NY 1989).

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Albany Area Builders Ass'n v. Town of Guilderland, 546 N.E.2d 920 (NY 1989). “Indeed, Highway Law § 141, together with Town Law § 104, mandates that prior to the preparation of a town budget, the town superintendent submit an estimate showing the amount to be raised by taxation for the construction, improvement, maintenance and repair of town highways.”

Stettine v. Cnty. of Suffolk, 488 N.E.2d 75 (NY 1985). · cites it 2× “…were: County Law § 412; Education Law § 1617; Local Finance Law § 60.20; Social Welfare Law §§ 147, 186-a to 186-c; Town Law §§ 104, 176 (31); Village Law § 128 (5); § 332. [2] Section 6 (a) of the proposed statute exempted: "(a) Contracts of any municipality with a…”

Albany Area Builders Ass'n v. Town of Guilderland, 141 A.D.2d 293 (N.Y. App. Div. 1988). “The manner of collecting (Town Law § 115) and expending (Highway Law §§ 284, 285) funds for road improvements and repairs is similarly regulated.”

Gessin v. Throne-Holst, 43 Misc. 3d 517 (N.Y. Sup. Ct. 2014). · cites it 2× “Plaintiffs also assert that the current system violates article 8 of the Town Law inasmuch as off-budget revenues are not properly delineated to the Town Board in the tentative budget tendered by the Trustees when the Town Board deliberates on the proposed budget (Town Law § 104…”

Harriman Woods Assocs. v. Town of Monroe, 145 Misc. 2d 69 (N.Y. Sup. Ct. 1989). “Had phase II been designated a town highway initially, a different procedure would have been followed: "An annual budgetary process is dictated, commencing with the submission of the Highway Superintendent’s estimate of expenditures (Highway Law § 141; Town Law § 104) and…”

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