The state teachers union is preparing to sue the state over the 2 percent property-tax cap because it limits districts’ revenue, according to the New York State United Teachers Union president Richard Iannuzzi.

The cap, combined with cuts in state aid, has caused many districts to lay off staff in recent years.

The union has been critical of the tax cap, which was adopted last year. The group has argued that the cap is more easily overridden by voters in wealthier districts, thus creating funding inequalities. The school tax cap can be overridden by 60 percent of voters.

Governor Andrew Cuomo has hailed the tax cap, which he pushed the legislature to implement last year as a way to curb property taxes, which in New York are among the highest in the nation.

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