Bill Text: NY A08332 | 2011-2012 | General Assembly | Introduced
Bill Title: Establishes limits upon school district and local government tax levies with certain exemptions from such limits and provides for voter approval of such limits.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2012-01-04 - referred to ways and means [A08332 Detail]
Download: New_York-2011-A08332-Introduced.html
S T A T E O F N E W Y O R K
________________________________________________________________________
8332
2011-2012 Regular Sessions
I N A S S E M B L Y
June 13, 2011
___________
Introduced by M. of A. SCHIMEL -- read once and referred to the Commit-
tee on Ways and Means
AN ACT to amend the general municipal law and the education law, in
relation to establishing limits upon school district and local govern-
ment tax levies
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
1 Section 1. The general municipal law is amended by adding a new
2 section 3-c to read as follows:
3 S 3-C. LIMIT UPON REAL PROPERTY TAX LEVIES BY LOCAL GOVERNMENTS. 1.
4 UNLESS OTHERWISE PROVIDED BY LAW, THE AMOUNT OF REAL PROPERTY TAXES THAT
5 MAY BE LEVIED BY OR ON BEHALF OF ANY LOCAL GOVERNMENT, OTHER THAN THE
6 CITY OF NEW YORK AND THE COUNTIES CONTAINED THEREIN, SHALL NOT EXCEED
7 THE TAX LEVY LIMIT ESTABLISHED PURSUANT TO THIS SECTION.
8 2. WHEN USED IN THIS SECTION:
9 (A) "ALLOWABLE LEVY GROWTH FACTOR" SHALL BE THE LESSER OF: (I) ONE AND
10 TWO ONE-HUNDREDTHS; OR (II) THE SUM OF ONE PLUS THE INFLATION FACTOR;
11 PROVIDED, HOWEVER, THAT IN NO CASE SHALL THE LEVY GROWTH FACTOR BE LESS
12 THAN ONE.
13 (B) "AVAILABLE CARRYOVER" MEANS THE AMOUNT BY WHICH THE TAX LEVY FOR
14 THE PRIOR FISCAL YEAR WAS BELOW THE TAX LEVY LIMIT FOR SUCH FISCAL YEAR,
15 IF ANY, BUT NO MORE THAN AN AMOUNT THAT EQUALS ONE AND ONE-HALF PERCENT
16 OF THE TAX LEVY LIMIT FOR SUCH FISCAL YEAR.
17 (C) "COMING FISCAL YEAR" MEANS THE FISCAL YEAR OF THE LOCAL GOVERNMENT
18 FOR WHICH A TAX LEVY LIMIT SHALL BE DETERMINED PURSUANT TO THIS SECTION.
19 (D) "INFLATION FACTOR" MEANS THE QUOTIENT OF: (I) THE AVERAGE OF THE
20 NATIONAL CONSUMER PRICE INDEXES DETERMINED BY THE UNITED STATES DEPART-
21 MENT OF LABOR FOR THE TWELVE-MONTH PERIOD ENDING SIX MONTHS PRIOR TO THE
22 START OF THE COMING FISCAL YEAR MINUS THE AVERAGE OF THE NATIONAL
23 CONSUMER PRICE INDEXES DETERMINED BY THE UNITED STATES DEPARTMENT OF
24 LABOR FOR THE TWELVE-MONTH PERIOD ENDING SIX MONTHS PRIOR TO THE START
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD11946-01-1
A. 8332 2
1 OF THE PRIOR FISCAL YEAR, DIVIDED BY: (II) THE AVERAGE OF THE NATIONAL
2 CONSUMER PRICE INDEXES DETERMINED BY THE UNITED STATES DEPARTMENT OF
3 LABOR FOR THE TWELVE-MONTH PERIOD ENDING SIX MONTHS PRIOR TO THE START
4 OF THE PRIOR FISCAL YEAR, WITH THE RESULT EXPRESSED AS A DECIMAL TO FOUR
5 PLACES.
6 (E) "LOCAL GOVERNMENT" MEANS A COUNTY, CITY, TOWN, VILLAGE, FIRE
7 DISTRICT, OR SPECIAL DISTRICT INCLUDING BUT NOT LIMITED TO A DISTRICT
8 CREATED PURSUANT TO ARTICLE TWELVE OR TWELVE-A, OR GOVERNED BY ARTICLE
9 THIRTEEN OF THE TOWN LAW, OR CREATED PURSUANT TO ARTICLE FIVE-A, FIVE-B
10 OR FIVE-D OF THE COUNTY LAW, CHAPTER FIVE HUNDRED SIXTEEN OF THE LAWS OF
11 NINETEEN HUNDRED TWENTY-EIGHT, OR CHAPTER TWO HUNDRED SEVENTY-THREE OF
12 THE LAWS OF NINETEEN HUNDRED THIRTY-NINE, AND SHALL INCLUDE TOWN
13 IMPROVEMENTS PROVIDED PURSUANT TO ARTICLES THREE-A AND TWELVE-C OF THE
14 TOWN LAW BUT SHALL NOT INCLUDE THE CITY OF NEW YORK OR THE COUNTIES
15 CONTAINED THEREIN.
16 (F) "PRIOR FISCAL YEAR" MEANS THE FISCAL YEAR OF THE LOCAL GOVERNMENT
17 IMMEDIATELY PRECEDING THE COMING FISCAL YEAR.
18 (G) "TAX LEVY LIMIT" MEANS THE AMOUNT OF TAXES AUTHORIZED TO BE LEVIED
19 BY OR ON BEHALF OF A LOCAL GOVERNMENT PURSUANT TO THIS SECTION,
20 PROVIDED, HOWEVER, THAT THE TAX LEVY LIMIT SHALL NOT INCLUDE THE FOLLOW-
21 ING:
22 (I) A TAX LEVY NECESSARY FOR EXPENDITURES RESULTING FROM COURT ORDERS
23 OR JUDGMENTS AGAINST THE LOCAL GOVERNMENT ARISING OUT OF TORT ACTIONS
24 FOR ANY AMOUNT THAT EXCEEDS FIVE PERCENT OF THE TOTAL TAX LEVIED IN THE
25 PRIOR FISCAL YEAR;
26 (II) IN YEARS IN WHICH THE SYSTEM AVERAGE ACTUARIAL CONTRIBUTION RATE
27 OF THE NEW YORK STATE AND LOCAL EMPLOYEES' RETIREMENT SYSTEM, AS DEFINED
28 BY PARAGRAPH TEN OF SUBDIVISION A OF SECTION NINETEEN-A OF THE RETIRE-
29 MENT AND SOCIAL SECURITY LAW, INCREASES BY MORE THAN TWO PERCENTAGE
30 POINTS FROM THE PREVIOUS YEAR, A TAX LEVY NECESSARY FOR EXPENDITURES FOR
31 THE COMING FISCAL YEAR FOR LOCAL GOVERNMENT EMPLOYER CONTRIBUTIONS TO
32 THE NEW YORK STATE AND LOCAL EMPLOYEES' RETIREMENT SYSTEM CAUSED BY
33 GROWTH IN THE SYSTEM AVERAGE ACTUARIAL CONTRIBUTION RATE MINUS TWO
34 PERCENTAGE POINTS;
35 (III) IN YEARS IN WHICH THE SYSTEM AVERAGE ACTUARIAL CONTRIBUTION RATE
36 OF THE NEW YORK STATE AND LOCAL POLICE AND FIRE RETIREMENT SYSTEM, AS
37 DEFINED BY PARAGRAPH ELEVEN OF SUBDIVISION A OF SECTION THREE HUNDRED
38 NINETEEN-A OF THE RETIREMENT AND SOCIAL SECURITY LAW, INCREASES BY MORE
39 THAN TWO PERCENTAGE POINTS FROM THE PREVIOUS YEAR, A TAX LEVY NECESSARY
40 FOR EXPENDITURES FOR THE COMING FISCAL YEAR FOR LOCAL GOVERNMENT EMPLOY-
41 ER CONTRIBUTIONS TO THE NEW YORK STATE AND LOCAL POLICE AND FIRE RETIRE-
42 MENT SYSTEM CAUSED BY GROWTH IN THE SYSTEM AVERAGE ACTUARIAL CONTRIB-
43 UTION RATE MINUS TWO PERCENTAGE POINTS;
44 (IV) IN YEARS IN WHICH THE NORMAL CONTRIBUTION RATE OF THE NEW YORK
45 STATE TEACHERS' RETIREMENT SYSTEM, AS DEFINED BY PARAGRAPH A OF SUBDIVI-
46 SION TWO OF SECTION FIVE HUNDRED SEVENTEEN OF THE EDUCATION LAW,
47 INCREASES BY MORE THAN TWO PERCENTAGE POINTS FROM THE PREVIOUS YEAR, A
48 TAX LEVY NECESSARY FOR EXPENDITURES FOR THE COMING FISCAL YEAR FOR LOCAL
49 GOVERNMENT EMPLOYER CONTRIBUTIONS TO THE NEW YORK STATE TEACHERS'
50 RETIREMENT SYSTEM CAUSED BY GROWTH IN THE NORMAL CONTRIBUTION RATE MINUS
51 TWO PERCENTAGE POINTS;
52 (V) A TAX LEVY NECESSARY FOR EXPENDITURES RESULTING FROM LOST TAX
53 REVENUES, EXCLUDING LOST PROPERTY TAX REVENUES, WHERE SUCH LOSS IS
54 CERTIFIED BY THE DEPARTMENT OF TAXATION;
55 (VI) A TAX LEVY NECESSARY FOR EXPENDITURES RESULTING FROM EMERGENCIES,
56 ACTUAL OR ANTICIPATED, IMPACTING A GOVERNMENTAL ENTITY OR SCHOOL
A. 8332 3
1 DISTRICT WHERE THE FISCAL IMPACT OF THE EMERGENCY IS CERTIFIED BY THE
2 COMPTROLLER;
3 (VII) A TAX LEVY NECESSARY FOR EXPENDITURES RESULTING FROM SCHOOL
4 DISTRICTS WHERE ENROLLMENT IS INCREASED BY A LEAST TWO PERCENT FROM THE
5 PRIOR FISCAL YEAR FOR THE FISCAL YEAR OF SUCH INCREASED ENROLLMENT;
6 (VIII) A TAX LEVY NECESSARY FOR EXPENDITURES RESULTING FROM ENERGY
7 COST INCREASES WHICH ARE EQUAL TO OR EXCEED THREE TIMES THE TAX LEVY
8 LIMIT WHERE THE ENERGY COST INCREASES ARE CERTIFIED BY AN INDEPENDENT
9 AUDITOR;
10 (IX) A TAX LEVY NECESSARY FOR EXPENDITURES RESULTING FROM UTILITY COST
11 INCREASES WHICH ARE EQUAL TO OR EXCEED THREE TIMES THE TAX LEVY LIMIT
12 WHERE THE UTILITY COST INCREASES ARE CERTIFIED BY AN INDEPENDENT AUDI-
13 TOR;
14 (X) A TAX LEVY NECESSARY FOR EXPENDITURES RESULTING FROM COSTS FOR
15 HEALTH INSURANCE WHERE THE SCHOOL DISTRICT OR GOVERNMENTAL ENTITY
16 REQUIRES THE EMPLOYEE TO CONTRIBUTE AT LEAST TEN PERCENT OF THE HEALTH
17 PLAN COSTS AND WHERE THE EXPENDITURES ARE EQUAL TO OR EXCEED THREE TIMES
18 THE TAX LEVY LIMIT.
19 (H) "TAX" OR "TAXES" SHALL INCLUDE (I) A CHARGE IMPOSED UPON REAL
20 PROPERTY BY OR ON BEHALF OF A COUNTY, CITY, TOWN, VILLAGE OR SCHOOL
21 DISTRICT FOR MUNICIPAL OR SCHOOL DISTRICT PURPOSES, AND (II) SPECIAL AD
22 VALOREM LEVIES AND SPECIAL ASSESSMENTS AS DEFINED IN SUBDIVISIONS FOUR-
23 TEEN AND FIFTEEN OF SECTION ONE HUNDRED TWO OF THE REAL PROPERTY TAX
24 LAW.
25 3. (A) SUBJECT TO THE PROVISIONS OF SUBDIVISION FIVE OF THIS SECTION,
26 BEGINNING WITH THE FISCAL YEAR THAT BEGINS IN TWO THOUSAND TWELVE, NO
27 LOCAL GOVERNMENT SHALL ADOPT A BUDGET THAT REQUIRES A TAX LEVY THAT IS
28 GREATER THAN THE TAX LEVY LIMIT FOR THE COMING FISCAL YEAR. PROVIDED
29 HOWEVER THE TAX LEVY LIMIT SHALL NOT PROHIBIT A LEVY NECESSARY TO
30 SUPPORT THE EXPENDITURES PURSUANT TO SUBPARAGRAPHS (I) THROUGH (IV) OF
31 PARAGRAPH (G) OF SUBDIVISION TWO OF THIS SECTION.
32 (B)(I) THE COMMISSIONER OF TAXATION AND FINANCE SHALL CALCULATE A
33 QUANTITY CHANGE FACTOR FOR EACH LOCAL GOVERNMENT FOR THE COMING FISCAL
34 YEAR BASED UPON THE PHYSICAL OR QUANTITY CHANGE, AS DEFINED BY SECTION
35 TWELVE HUNDRED TWENTY OF THE REAL PROPERTY TAX LAW, REPORTED TO THE
36 COMMISSIONER OF TAXATION AND FINANCE BY THE ASSESSOR OR ASSESSORS PURSU-
37 ANT TO SECTION FIVE HUNDRED SEVENTY-FIVE OF THE REAL PROPERTY TAX LAW.
38 THE QUANTITY CHANGE FACTOR SHALL SHOW THE PERCENTAGE BY WHICH THE FULL
39 VALUE OF THE TAXABLE REAL PROPERTY IN THE LOCAL GOVERNMENT HAS CHANGED
40 DUE TO PHYSICAL OR QUANTITY CHANGE BETWEEN THE SECOND FINAL ASSESSMENT
41 ROLL OR ROLLS PRECEDING THE FINAL ASSESSMENT ROLL OR ROLLS UPON WHICH
42 TAXES ARE TO BE LEVIED, AND THE FINAL ASSESSMENT ROLL OR ROLLS IMME-
43 DIATELY PRECEDING THE FINAL ASSESSMENT ROLL OR ROLLS UPON WHICH TAXES
44 ARE TO BE LEVIED.
45 (II) AFTER DETERMINING THE QUANTITY CHANGE FACTOR FOR THE LOCAL
46 GOVERNMENT, THE COMMISSIONER OF TAXATION AND FINANCE SHALL PROCEED AS
47 FOLLOWS:
48 (A) IF THE QUANTITY CHANGE FACTOR IS NEGATIVE, THE COMMISSIONER OF
49 TAXATION AND FINANCE SHALL NOT DETERMINE A TAX BASE GROWTH FACTOR FOR
50 THE LOCAL GOVERNMENT.
51 (B) IF THE QUANTITY CHANGE FACTOR IS POSITIVE, THE COMMISSIONER OF
52 TAXATION AND FINANCE SHALL DETERMINE A TAX BASE GROWTH FACTOR FOR THE
53 LOCAL GOVERNMENT WHICH IS EQUAL TO ONE PLUS THE QUANTITY CHANGE FACTOR.
54 (III) THE COMMISSIONER OF TAXATION AND FINANCE SHALL NOTIFY THE STATE
55 COMPTROLLER AND EACH LOCAL GOVERNMENT OF THE APPLICABLE TAX BASE GROWTH
56 FACTORS, IF ANY, AS SOON THEREAFTER AS SUCH FACTORS ARE DETERMINED.
A. 8332 4
1 (C) EACH LOCAL GOVERNMENT SHALL CALCULATE THE TAX LEVY LIMIT APPLICA-
2 BLE TO THE COMING FISCAL YEAR WHICH SHALL BE DETERMINED AS FOLLOWS:
3 (I) ASCERTAIN THE TOTAL AMOUNT OF TAXES LEVIED FOR THE PRIOR FISCAL
4 YEAR.
5 (II) MULTIPLY THE RESULT BY THE TAX BASE GROWTH FACTOR, CALCULATED
6 PURSUANT TO PARAGRAPH (B) OF THIS SUBDIVISION, IF ANY.
7 (III) ADD ANY PAYMENTS IN LIEU OF TAXES THAT WERE RECEIVABLE IN THE
8 PRIOR FISCAL YEAR.
9 (IV) SUBTRACT THE TAX LEVY NECESSARY TO SUPPORT EXPENDITURES PURSUANT
10 TO SUBPARAGRAPH (I) OF PARAGRAPH (G) OF SUBDIVISION TWO OF THIS SECTION
11 FOR THE PRIOR FISCAL YEAR, IF ANY.
12 (V) MULTIPLY THE RESULT BY THE ALLOWABLE LEVY GROWTH FACTOR.
13 (VI) SUBTRACT ANY PAYMENTS IN LIEU OF TAXES RECEIVABLE IN THE COMING
14 FISCAL YEAR.
15 (VII) ADD THE AVAILABLE CARRYOVER, IF ANY.
16 (D) WHENEVER THE RESPONSIBILITY AND ASSOCIATED COST OF A LOCAL GOVERN-
17 MENT FUNCTION IS TRANSFERRED TO ANOTHER LOCAL GOVERNMENT, THE STATE
18 COMPTROLLER SHALL DETERMINE THE COSTS AND SAVINGS ON THE AFFECTED LOCAL
19 GOVERNMENTS ATTRIBUTABLE TO SUCH TRANSFER FOR THE FIRST FISCAL YEAR
20 FOLLOWING THE TRANSFER, AND NOTIFY SUCH LOCAL GOVERNMENTS OF SUCH DETER-
21 MINATION AND THAT THEY SHALL ADJUST THEIR TAX LEVY LIMITS ACCORDINGLY.
22 4. (A) WHEN TWO OR MORE LOCAL GOVERNMENTS CONSOLIDATE, THE STATE COMP-
23 TROLLER SHALL DETERMINE THE TAX LEVY LIMIT FOR THE CONSOLIDATED LOCAL
24 GOVERNMENT FOR THE FIRST FISCAL YEAR FOLLOWING THE CONSOLIDATION BASED
25 ON THE RESPECTIVE TAX LEVY LIMITS OF THE COMPONENT LOCAL GOVERNMENTS
26 THAT FORMED SUCH CONSOLIDATED LOCAL GOVERNMENT FROM THE LAST FISCAL YEAR
27 PRIOR TO THE CONSOLIDATION.
28 (B) WHEN A LOCAL GOVERNMENT DISSOLVES, THE STATE COMPTROLLER SHALL
29 DETERMINE THE TAX LEVY LIMIT FOR THE LOCAL GOVERNMENT THAT ASSUMES THE
30 DEBTS, LIABILITIES, AND OBLIGATIONS OF SUCH DISSOLVED LOCAL GOVERNMENT
31 FOR THE FIRST FISCAL YEAR FOLLOWING THE DISSOLUTION BASED ON THE RESPEC-
32 TIVE TAX LEVY LIMITS OF SUCH DISSOLVED LOCAL GOVERNMENT AND SUCH LOCAL
33 GOVERNMENT THAT ASSUMES THE DEBTS, LIABILITIES, AND OBLIGATIONS OF SUCH
34 DISSOLVED LOCAL GOVERNMENT FROM THE LAST FISCAL YEAR PRIOR TO THE
35 DISSOLUTION.
36 (C) THE TAX LEVY LIMIT ESTABLISHED BY THIS SECTION SHALL NOT APPLY TO
37 THE FIRST FISCAL YEAR AFTER A LOCAL GOVERNMENT IS NEWLY ESTABLISHED OR
38 CONSTITUTED THROUGH A PROCESS OTHER THAN CONSOLIDATION OR DISSOLUTION.
39 5. A LOCAL GOVERNMENT MAY ADOPT A BUDGET THAT REQUIRES A TAX LEVY THAT
40 IS GREATER THAN THE TAX LEVY LIMIT FOR THE COMING FISCAL YEAR, NOT
41 INCLUDING ANY LEVY NECESSARY TO SUPPORT THE EXPENDITURES PURSUANT TO
42 SUBPARAGRAPHS (I) THROUGH (IV) OF PARAGRAPH G OF SUBDIVISION TWO OF THIS
43 SECTION, ONLY IF THE GOVERNING BODY OF SUCH LOCAL GOVERNMENT FIRST
44 ENACTS, BY A VOTE OF SIXTY PERCENT OF THE TOTAL VOTING POWER OF SUCH
45 BODY, A LOCAL LAW TO OVERRIDE SUCH LIMIT FOR SUCH COMING FISCAL YEAR
46 ONLY, OR IN THE CASE OF A DISTRICT OR FIRE DISTRICT, A RESOLUTION,
47 APPROVED BY A VOTE OF SIXTY PERCENT OF THE TOTAL VOTING POWER OF SUCH
48 BODY, TO OVERRIDE SUCH LIMIT FOR SUCH COMING FISCAL YEAR ONLY.
49 6. IN THE EVENT A LOCAL GOVERNMENT'S ACTUAL TAX LEVY FOR A GIVEN
50 FISCAL YEAR EXCEEDS THE TAX LEVY LIMIT AS ESTABLISHED PURSUANT TO THIS
51 SECTION DUE TO CLERICAL OR TECHNICAL ERRORS, THE LOCAL GOVERNMENT SHALL
52 PLACE THE EXCESS AMOUNT OF THE LEVY IN RESERVE IN ACCORDANCE WITH SUCH
53 REQUIREMENTS AS THE STATE COMPTROLLER MAY PRESCRIBE, AND SHALL USE SUCH
54 FUNDS AND ANY INTEREST EARNED THEREON TO OFFSET THE TAX LEVY FOR THE
55 ENSUING FISCAL YEAR. IF, UPON EXAMINATION PURSUANT TO SECTIONS THIRTY-
56 THREE AND THIRTY-FOUR OF THIS CHAPTER, THE STATE COMPTROLLER FINDS THAT
A. 8332 5
1 A LOCAL GOVERNMENT LEVIED TAXES IN EXCESS OF THE APPLICABLE TAX LEVY
2 LIMIT, THE LOCAL GOVERNMENT, AS SOON AS PRACTICABLE, SHALL PLACE AN
3 AMOUNT EQUAL TO THE EXCESS AMOUNT OF THE LEVY IN SUCH RESERVE IN ACCORD-
4 ANCE WITH THIS SUBDIVISION.
5 7. ALL LOCAL GOVERNMENTS SUBJECT TO THE PROVISIONS OF THIS SECTION
6 SHALL, PRIOR TO ADOPTING A BUDGET FOR THE COMING FISCAL YEAR, SUBMIT TO
7 THE STATE COMPTROLLER, IN A FORM AND MANNER AS HE OR SHE MAY PRESCRIBE,
8 ANY INFORMATION NECESSARY FOR CALCULATING THE TAX LEVY LIMIT FOR THE
9 COMING FISCAL YEAR.
10 S 2. The education law is amended by adding a new section 2023-a to
11 read as follows:
12 S 2023-A. LIMITATIONS UPON SCHOOL DISTRICT TAX LEVIES. 1. GENERALLY.
13 UNLESS OTHERWISE PROVIDED BY LAW, THE AMOUNT OF TAXES THAT MAY BE LEVIED
14 BY OR ON BEHALF OF ANY SCHOOL DISTRICT, OTHER THAN A CITY SCHOOL
15 DISTRICT OF A CITY WITH ONE HUNDRED TWENTY-FIVE THOUSAND INHABITANTS OR
16 MORE, SHALL NOT EXCEED THE TAX LEVY LIMIT ESTABLISHED PURSUANT TO THIS
17 SECTION, NOT INCLUDING ANY TAX LEVY NECESSARY TO SUPPORT THE EXPENDI-
18 TURES PURSUANT TO SUBPARAGRAPHS (I) THROUGH (IV) OF PARAGRAPH I OF
19 SUBDIVISION TWO OF THIS SECTION.
20 2. DEFINITIONS. AS USED IN THIS SECTION:
21 A. "ALLOWABLE LEVY GROWTH FACTOR" SHALL BE THE LESSER OF: (I) ONE AND
22 TWO ONE-HUNDREDTHS; OR (II) THE SUM OF ONE PLUS THE INFLATION FACTOR;
23 PROVIDED, HOWEVER, THAT IN NO CASE SHALL THE LEVY GROWTH FACTOR BE LESS
24 THAN ONE.
25 B. "AVAILABLE CARRYOVER" MEANS THE AMOUNT BY WHICH THE TAX LEVY FOR
26 THE PRIOR SCHOOL YEAR WAS BELOW THE APPLICABLE TAX LEVY LIMIT FOR SUCH
27 SCHOOL YEAR, IF ANY, BUT NO MORE THAN AN AMOUNT THAT EQUALS ONE AND
28 ONE-HALF PERCENT OF THE TAX LEVY LIMIT FOR SUCH SCHOOL YEAR.
29 C. "CAPITAL LOCAL EXPENDITURES" MEANS THE TAXES ASSOCIATED WITH BUDG-
30 ETED EXPENDITURES RESULTING FROM THE FINANCING, REFINANCING, ACQUISI-
31 TION, DESIGN, CONSTRUCTION, RECONSTRUCTION, REHABILITATION, IMPROVEMENT,
32 FURNISHING AND EQUIPPING OF, OR OTHERWISE PROVIDING FOR SCHOOL DISTRICT
33 CAPITAL FACILITIES OR SCHOOL DISTRICT CAPITAL EQUIPMENT, INCLUDING DEBT
34 SERVICE AND LEASE EXPENDITURES, AND TRANSPORTATION CAPITAL DEBT SERVICE,
35 SUBJECT TO THE APPROVAL OF THE QUALIFIED VOTERS WHERE REQUIRED BY LAW.
36 D. "CAPITAL TAX LEVY" MEANS THE TAX LEVY NECESSARY TO SUPPORT CAPITAL
37 LOCAL EXPENDITURES, IF ANY.
38 E. "COMING SCHOOL YEAR" MEANS THE SCHOOL YEAR FOR WHICH TAX LEVY
39 LIMITS ARE BEING DETERMINED PURSUANT TO THIS SECTION.
40 F. "INFLATION FACTOR" MEANS THE QUOTIENT OF: (I) THE AVERAGE OF THE
41 NATIONAL CONSUMER PRICE INDEXES DETERMINED BY THE UNITED STATES DEPART-
42 MENT OF LABOR FOR THE TWELVE-MONTH PERIOD PRECEDING JANUARY FIRST OF THE
43 CURRENT YEAR MINUS THE AVERAGE OF THE NATIONAL CONSUMER PRICE INDEXES
44 DETERMINED BY THE UNITED STATES DEPARTMENT OF LABOR FOR THE TWELVE-MONTH
45 PERIOD PRECEDING JANUARY FIRST OF THE PRIOR YEAR, DIVIDED BY: (II) THE
46 AVERAGE OF THE NATIONAL CONSUMER PRICE INDEXES DETERMINED BY THE UNITED
47 STATES DEPARTMENT OF LABOR FOR THE TWELVE-MONTH PERIOD PRECEDING JANUARY
48 FIRST OF THE PRIOR YEAR, WITH THE RESULT EXPRESSED AS A DECIMAL TO FOUR
49 PLACES.
50 G. "PRIOR SCHOOL YEAR" MEANS THE SCHOOL YEAR IMMEDIATELY PRECEDING THE
51 COMING SCHOOL YEAR.
52 H. "SCHOOL DISTRICT" MEANS A COMMON SCHOOL DISTRICT, UNION FREE SCHOOL
53 DISTRICT, CENTRAL SCHOOL DISTRICT, CENTRAL HIGH SCHOOL DISTRICT OR A
54 CITY SCHOOL DISTRICT IN A CITY WITH LESS THAN ONE HUNDRED TWENTY-FIVE
55 THOUSAND INHABITANTS.
A. 8332 6
1 I. "TAX LEVY LIMIT" MEANS THE AMOUNT OF TAXES A SCHOOL DISTRICT IS
2 AUTHORIZED TO LEVY PURSUANT TO THIS SECTION, PROVIDED, HOWEVER, THAT THE
3 TAX LEVY LIMIT SHALL NOT INCLUDE THE FOLLOWING:
4 (I) A TAX LEVY NECESSARY FOR EXPENDITURES RESULTING FROM COURT ORDERS
5 OR JUDGMENTS AGAINST THE SCHOOL DISTRICT ARISING OUT OF TORT ACTIONS FOR
6 ANY AMOUNT THAT EXCEEDS FIVE PERCENT OF THE TOTAL TAX LEVIED IN THE
7 PRIOR SCHOOL YEAR;
8 (II) IN YEARS IN WHICH THE SYSTEM AVERAGE ACTUARIAL CONTRIBUTION RATE
9 OF THE NEW YORK STATE AND LOCAL EMPLOYEES' RETIREMENT SYSTEM, AS DEFINED
10 BY PARAGRAPH TEN OF SUBDIVISION A OF SECTION NINETEEN-A OF THE RETIRE-
11 MENT AND SOCIAL SECURITY LAW, INCREASES BY MORE THAN TWO PERCENTAGE
12 POINTS FROM THE PREVIOUS YEAR, A TAX LEVY NECESSARY FOR EXPENDITURES FOR
13 THE COMING FISCAL YEAR FOR SCHOOL DISTRICT EMPLOYER CONTRIBUTIONS TO THE
14 NEW YORK STATE AND LOCAL EMPLOYEES' RETIREMENT SYSTEM CAUSED BY GROWTH
15 IN THE SYSTEM AVERAGE ACTUARIAL CONTRIBUTION RATE MINUS TWO PERCENTAGE
16 POINTS;
17 (III) IN YEARS IN WHICH THE NORMAL CONTRIBUTION RATE OF THE NEW YORK
18 STATE TEACHERS' RETIREMENT SYSTEM, AS DEFINED BY PARAGRAPH A OF SUBDIVI-
19 SION TWO OF SECTION FIVE HUNDRED SEVENTEEN OF THIS CHAPTER, INCREASES BY
20 MORE THAN TWO PERCENTAGE POINTS FROM THE PREVIOUS YEAR, A TAX LEVY
21 NECESSARY FOR EXPENDITURES FOR THE COMING FISCAL YEAR FOR SCHOOL
22 DISTRICT EMPLOYER CONTRIBUTIONS TO THE NEW YORK STATE TEACHERS' RETIRE-
23 MENT SYSTEM CAUSED BY GROWTH IN THE NORMAL CONTRIBUTION RATE MINUS TWO
24 PERCENTAGE POINTS; AND
25 (IV) A CAPITAL TAX LEVY.
26 2-A. TAX BASE GROWTH FACTOR. A. NO LATER THAN FEBRUARY FIFTEENTH OF
27 EACH YEAR, THE COMMISSIONER OF TAXATION AND FINANCE SHALL IDENTIFY THOSE
28 SCHOOL DISTRICTS FOR WHICH TAX BASE GROWTH FACTORS MUST BE DETERMINED
29 FOR THE COMING SCHOOL YEAR, AND SHALL NOTIFY THE COMMISSIONER OF THE TAX
30 BASE GROWTH FACTORS SO DETERMINED, IF ANY.
31 B. THE COMMISSIONER OF TAXATION AND FINANCE SHALL CALCULATE A QUANTITY
32 CHANGE FACTOR FOR THE COMING SCHOOL YEAR FOR EACH SCHOOL DISTRICT BASED
33 UPON THE PHYSICAL OR QUANTITY CHANGE, AS DEFINED BY SECTION TWELVE
34 HUNDRED TWENTY OF THE REAL PROPERTY TAX LAW, REPORTED TO THE COMMISSION-
35 ER OF TAXATION AND FINANCE BY THE ASSESSOR OR ASSESSORS PURSUANT TO
36 SECTION FIVE HUNDRED SEVENTY-FIVE OF THE REAL PROPERTY TAX LAW. THE
37 QUANTITY CHANGE FACTOR SHALL SHOW THE PERCENTAGE BY WHICH THE FULL VALUE
38 OF THE TAXABLE REAL PROPERTY IN THE SCHOOL DISTRICT HAS CHANGED DUE TO
39 PHYSICAL OR QUANTITY CHANGE BETWEEN THE SECOND FINAL ASSESSMENT ROLL OR
40 ROLLS PRECEDING THE FINAL ASSESSMENT ROLL OR ROLLS UPON WHICH TAXES ARE
41 TO BE LEVIED, AND THE FINAL ASSESSMENT ROLL OR ROLLS IMMEDIATELY PRECED-
42 ING THE FINAL ASSESSMENT ROLL OR ROLLS UPON WHICH TAXES ARE TO BE
43 LEVIED.
44 C. AFTER DETERMINING THE QUANTITY CHANGE FACTOR FOR A SCHOOL DISTRICT,
45 THE COMMISSIONER OF TAXATION AND FINANCE SHALL PROCEED AS FOLLOWS:
46 (I) IF THE QUANTITY CHANGE FACTOR IS NEGATIVE, THE COMMISSIONER OF
47 TAXATION AND FINANCE SHALL NOT DETERMINE A TAX BASE GROWTH FACTOR FOR
48 THE SCHOOL DISTRICT.
49 (II) IF THE QUANTITY CHANGE FACTOR IS POSITIVE, THE COMMISSIONER OF
50 TAXATION AND FINANCE SHALL DETERMINE A TAX BASE GROWTH FACTOR FOR THE
51 SCHOOL DISTRICT WHICH IS EQUAL TO ONE PLUS THE QUANTITY CHANGE FACTOR.
52 3. COMPUTATION OF TAX LEVY LIMITS. A. EACH SCHOOL DISTRICT SHALL
53 CALCULATE THE TAX LEVY LIMIT FOR EACH SCHOOL YEAR WHICH SHALL BE DETER-
54 MINED AS FOLLOWS:
55 (1) ASCERTAIN THE TOTAL AMOUNT OF TAXES LEVIED FOR THE PRIOR SCHOOL
56 YEAR.
A. 8332 7
1 (2) MULTIPLY THE RESULT BY THE TAX BASE GROWTH FACTOR, IF ANY.
2 (3) ADD ANY PAYMENTS IN LIEU OF TAXES THAT WERE RECEIVABLE IN THE
3 PRIOR SCHOOL YEAR.
4 (4) SUBTRACT THE TAX LEVY NECESSARY TO SUPPORT THE EXPENDITURES PURSU-
5 ANT TO SUBPARAGRAPHS (I) AND (IV) OF PARAGRAPH I OF SUBDIVISION TWO OF
6 THIS SECTION FOR THE PRIOR SCHOOL YEAR, IF ANY.
7 (5) MULTIPLY THE RESULT BY THE ALLOWABLE LEVY GROWTH FACTOR.
8 (6) SUBTRACT ANY PAYMENTS IN LIEU OF TAXES RECEIVABLE IN THE COMING
9 FISCAL YEAR.
10 (7) ADD THE AVAILABLE CARRYOVER, IF ANY.
11 B. ON OR BEFORE MARCH FIRST OF EACH YEAR, ANY SCHOOL DISTRICT SUBJECT
12 TO THE PROVISIONS OF THIS SECTION SHALL SUBMIT TO THE STATE COMPTROLLER,
13 THE COMMISSIONER, AND THE COMMISSIONER OF TAXATION AND FINANCE, IN A
14 FORM AND MANNER PRESCRIBED BY THE STATE COMPTROLLER, ANY INFORMATION
15 NECESSARY FOR THE CALCULATION OF THE TAX LEVY LIMIT; AND THE SCHOOL
16 DISTRICT'S DETERMINATION OF THE TAX LEVY LIMIT PURSUANT TO THIS SECTION
17 SHALL BE SUBJECT TO REVIEW BY THE COMMISSIONER AND THE COMMISSIONER OF
18 TAXATION AND FINANCE.
19 4. REORGANIZED SCHOOL DISTRICTS. WHEN TWO OR MORE SCHOOL DISTRICTS
20 REORGANIZE, THE COMMISSIONER SHALL DETERMINE THE TAX LEVY LIMIT FOR THE
21 REORGANIZED SCHOOL DISTRICT FOR THE FIRST SCHOOL YEAR FOLLOWING THE
22 REORGANIZATION BASED ON THE RESPECTIVE TAX LEVY LIMITS OF THE SCHOOL
23 DISTRICTS THAT FORMED THE REORGANIZED DISTRICT FROM THE LAST SCHOOL YEAR
24 IN WHICH THEY WERE SEPARATE DISTRICTS, PROVIDED THAT IN THE EVENT OF
25 FORMATION OF A NEW CENTRAL HIGH SCHOOL DISTRICT, THE TAX LEVY LIMITS FOR
26 THE NEW CENTRAL HIGH SCHOOL DISTRICT AND ITS COMPONENT SCHOOL DISTRICTS
27 SHALL BE DETERMINED IN ACCORDANCE WITH A METHODOLOGY PRESCRIBED BY THE
28 COMMISSIONER.
29 5. ERRONEOUS LEVIES. IN THE EVENT A SCHOOL DISTRICT'S ACTUAL TAX LEVY
30 FOR A GIVEN SCHOOL YEAR EXCEEDS THE MAXIMUM ALLOWABLE LEVY AS ESTAB-
31 LISHED PURSUANT TO THIS SECTION DUE TO CLERICAL OR TECHNICAL ERRORS, THE
32 SCHOOL DISTRICT SHALL PLACE THE EXCESS AMOUNT OF THE LEVY IN RESERVE IN
33 ACCORDANCE WITH SUCH REQUIREMENTS AS THE STATE COMPTROLLER MAY
34 PRESCRIBE, AND SHALL USE SUCH FUNDS AND ANY INTEREST EARNED THEREON TO
35 OFFSET THE TAX LEVY FOR THE ENSUING SCHOOL YEAR.
36 6. (A) NOTWITHSTANDING ANY OTHER PROVISION OF LAW TO THE CONTRARY, IN
37 THE EVENT THE TRUSTEE, TRUSTEES OR BOARD OF EDUCATION OF A SCHOOL
38 DISTRICT THAT IS SUBJECT TO THE PROVISIONS OF THIS SECTION PROPOSES A
39 BUDGET THAT WILL REQUIRE A TAX LEVY THAT EXCEEDS THE TAX LEVY LIMIT FOR
40 THE CORRESPONDING SCHOOL YEAR, NOT INCLUDING ANY LEVY NECESSARY TO
41 SUPPORT THE EXPENDITURES PURSUANT TO SUBPARAGRAPHS (I) THROUGH (IV) OF
42 PARAGRAPH I OF SUBDIVISION TWO OF THIS SECTION, THEN SUCH BUDGET SHALL
43 BE APPROVED IF SIXTY PERCENT OF THE VOTES CAST THEREON ARE IN THE AFFIR-
44 MATIVE.
45 (B) WHERE THE TRUSTEE, TRUSTEES OR BOARD OF EDUCATION PROPOSES A BUDG-
46 ET SUBJECT TO THE REQUIREMENTS OF PARAGRAPH (A) OF THIS SUBDIVISION, THE
47 BALLOT FOR SUCH BUDGET SHALL INCLUDE THE FOLLOWING STATEMENT IN SUBSTAN-
48 TIALLY THE SAME FORM: "ADOPTION OF THIS BUDGET REQUIRES A TAX LEVY
49 INCREASE OF WHICH EXCEEDS THE STATUTORY TAX LEVY INCREASE LIMIT
50 OF FOR THIS SCHOOL FISCAL YEAR AND THEREFORE EXCEEDS THE STATE TAX
51 CAP AND MUST BE APPROVED BY SIXTY PERCENT OF THE QUALIFIED VOTERS PRES-
52 ENT AND VOTING."
53 7. IN THE EVENT THAT THE ORIGINAL PROPOSED BUDGET IS NOT APPROVED BY
54 THE VOTERS, THE SOLE TRUSTEE, TRUSTEES OR BOARD OF EDUCATION MAY ADOPT A
55 FINAL BUDGET PURSUANT TO SUBDIVISION EIGHT OF THIS SECTION OR RESUBMIT
56 TO THE VOTERS THE ORIGINAL OR A REVISED BUDGET AT A SPECIAL DISTRICT
A. 8332 8
1 MEETING IN ACCORDANCE WITH SUBDIVISION THREE OF SECTION TWO THOUSAND
2 SEVEN OF THIS PART. UPON ONE DEFEAT OF SUCH RESUBMITTED BUDGET, THE
3 SOLE TRUSTEE, TRUSTEES OR BOARD OF EDUCATION SHALL ADOPT A FINAL BUDGET
4 PURSUANT TO SUBDIVISION EIGHT OF THIS SECTION.
5 8. NOTWITHSTANDING ANY OTHER PROVISION OF LAW TO THE CONTRARY, IF THE
6 QUALIFIED VOTERS FAIL TO APPROVE THE PROPOSED SCHOOL DISTRICT BUDGET
7 UPON RESUBMISSION OR UPON A DETERMINATION NOT TO RESUBMIT FOR A SECOND
8 VOTE PURSUANT TO SUBDIVISION SEVEN OF THIS SECTION, THE SOLE TRUSTEE,
9 TRUSTEES OR BOARD OF EDUCATION SHALL LEVY A TAX NO GREATER THAN THE TAX
10 THAT WAS LEVIED FOR THE PRIOR SCHOOL YEAR.
11 9. NOTHING IN THIS SECTION SHALL PRECLUDE THE TRUSTEE, TRUSTEES, OR
12 BOARD OF EDUCATION OF A SCHOOL DISTRICT, IN THEIR DISCRETION, FROM
13 SUBMITTING ADDITIONAL ITEMS OF EXPENDITURES TO THE VOTERS FOR APPROVAL
14 AS SEPARATE PROPOSITIONS OR THE VOTERS FROM SUBMITTING PROPOSITIONS
15 PURSUANT TO SECTIONS TWO THOUSAND EIGHT AND TWO THOUSAND THIRTY-FIVE OF
16 THIS PART; PROVIDED HOWEVER, EXCEPT IN THE CASE OF A PROPOSITION SUBMIT-
17 TED FOR ANY EXPENDITURE CONTAINED WITHIN SUBPARAGRAPHS (I) THROUGH (IV)
18 OF PARAGRAPH I OF SUBDIVISION TWO OF THIS SECTION, IF ANY PROPOSITION,
19 OR PROPOSITIONS COLLECTIVELY THAT ARE SUBJECT TO A VOTE ON THE SAME
20 DATE, WOULD REQUIRE AN EXPENDITURE OF MONEY THAT WOULD REQUIRE A TAX
21 LEVY AND WOULD RESULT IN THE TAX LEVY LIMIT BEING EXCEEDED FOR THE
22 CORRESPONDING SCHOOL YEAR THEN SUCH PROPOSITION SHALL BE APPROVED IF
23 SIXTY PERCENT OF THE VOTES CAST THEREON ARE IN THE AFFIRMATIVE.
24 S 3. Section 2023 of the education law, as amended by section 24 of
25 part A of chapter 436 of the laws of 1997, subdivision 1 as amended by
26 chapter 682 of the laws of 2002, subparagraphs (v) and (vi) of paragraph
27 b of subdivision 4 as separately amended by section 1 of part D-2 of
28 chapter 57 of the laws of 2007 and chapter 422 of the laws of 2007,
29 subparagraph (vii) of paragraph b of subdivision 4 as added by section 1
30 of part D-2 of chapter 57 of the laws of 2007, subparagraph (vii) of
31 paragraph b of subdivision 4 as added by chapter 422 of the laws of 2007
32 and paragraph b-1 of subdivision 4 as amended by section 5 of part B of
33 chapter 57 of the laws of 2008, is amended to read as follows:
34 S 2023. Levy of tax for certain purposes without vote; contingency
35 budget. 1. If the qualified voters shall neglect or refuse to vote the
36 sum estimated necessary for teachers' salaries, after applying thereto
37 the public school moneys, and other moneys received or to be received
38 for that purpose, or if they shall neglect or refuse to vote the sum
39 estimated necessary for ordinary contingent expenses, including the
40 purchase of library books and other instructional materials associated
41 with a library and expenses incurred for interschool athletics, field
42 trips and other extracurricular activities and the expenses for cafete-
43 ria or restaurant services, the sole trustee, board of trustees, or
44 board of education shall adopt a contingency budget including such
45 expenses and shall levy a tax, SUBJECT TO THE RESTRICTIONS AS SET FORTH
46 IN SUBDIVISION FOUR OF THIS SECTION AND SUBDIVISION EIGHT OF SECTION TWO
47 THOUSAND TWENTY-THREE-A OF THIS PART, for the same, in like manner as if
48 the same had been voted by the qualified voters, subject to the limita-
49 tions contained in subdivisions three and four of this section.
50 2. Notwithstanding the defeat of a school budget, school districts
51 shall continue to transport students to and from the regular school
52 program in accordance with the mileage limitations previously adopted by
53 the qualified voters of the school district. Such mileage limits shall
54 change only when amended by a special proposition passed by a majority
55 of the qualified voters of the school district. In cases where the
56 school budget is defeated by such qualified voters of the school
A. 8332 9
1 district, appropriations for transportation costs for purposes other
2 than for transportation to and from the regular school program, and
3 transportation that would constitute an ordinary contingent expense
4 pursuant to subdivision one of this section, shall be authorized in the
5 budget only after approval by the qualified voters of the district.
6 3. The administrative component of a contingency budget shall not
7 comprise a greater percentage of the contingency budget exclusive of the
8 capital component than the lesser of (1) the percentage the administra-
9 tive component had comprised in the prior year budget exclusive of the
10 capital component; or (2) the percentage the administrative component
11 had comprised in the last proposed defeated budget exclusive of the
12 capital component.
13 4. a. The contingency budget shall not result in a [percentage
14 increase in total spending over the district's total spending under the
15 school district budget for the prior school year that exceeds the lesser
16 of: (i) the result obtained when one hundred twenty percent is multi-
17 plied by the percentage increase in the consumer price index, with the
18 result rounded to two decimal places; or (ii) four percent.
19 b. The following types of expenditures shall be disregarded in deter-
20 mining total spending:
21 (i) expenditures resulting from a tax certiorari proceeding;
22 (ii) expenditures resulting from a court order or judgment against the
23 school district;
24 (iii) emergency expenditures that are certified by the commissioner as
25 necessary as a result of damage to, or destruction of, a school building
26 or school equipment;
27 (iv) capital expenditures resulting from the construction, acquisi-
28 tion, reconstruction, rehabilitation or improvement of school facili-
29 ties, including debt service and lease expenditures, subject to the
30 approval of the qualified voters where required by law;
31 (v) expenditures in the contingency budget attributable to projected
32 increases in public school enrollment, which, for the purpose of this
33 subdivision, may include increases attributable to the enrollment of
34 students attending a pre-kindergarten program established in accordance
35 with section thirty-six hundred two-e of this chapter, to be computed
36 based upon an increase in enrollment from the year prior to the base
37 year for which the budget is being adopted to the base year for which
38 the budget is being adopted, provided that where the trustees or board
39 of education have documented evidence that a further increase in enroll-
40 ment will occur during the school year for which the contingency budget
41 is prepared because of new construction, inception of a pre-kindergarten
42 program, growth or similar factors, the expenditures attributable to
43 such additional enrollment may also be disregarded;
44 (vi) non-recurring expenditures in the prior year's school district
45 budget; and
46 (vii) expenditures for payments to charter schools pursuant to section
47 twenty-eight hundred fifty-six of this chapter.
48 (vii) expenditures for self-supporting programs. For purposes of this
49 subparagraph, "self-supporting programs" shall mean any programs that
50 are entirely funded by private funds that cover all the costs of the
51 program.
52 b-1. Notwithstanding any other provision of this subdivision to the
53 contrary, in the event a state grant in aid provided to the district in
54 the prior year is eliminated and incorporated into a non-categorical
55 general state aid in the current school year, the amount of such grant
56 may be included in the computation of total spending for the prior
A. 8332 10
1 school year, provided that the commissioner has verified that the grant
2 in aid has been incorporated into such non-categorical general state
3 aid] TAX LEVY GREATER THAN THE TAX LEVIED FOR THE PRIOR SCHOOL YEAR.
4 [c.] B. The resolution of the trustee, board of trustees, or board of
5 education adopting a contingency budget shall incorporate by reference a
6 statement specifying the projected percentage increase or decrease in
7 total spending for the school year, and explaining the reasons for
8 disregarding any portion of an increase in spending in formulating the
9 contingency budget.
10 [d.] C. Notwithstanding any other provision of law to the contrary,
11 the trustees or board of education shall not be authorized to amend or
12 revise a final contingency budget where such amendment or revision would
13 result in total spending in excess of the spending limitation in para-
14 graph (a) of this subdivision; provided that the trustees or board of
15 education shall be authorized to add appropriations for[:
16 (i) the categories of expenditures excluded from the spending limita-
17 tions set forth in paragraph (b) of this subdivision, subject to
18 approval of the qualified voters where required by law;
19 (ii) expenditures resulting from an actual increase in enrollment over
20 the projected enrollment used to develop the contingency budget,
21 provided that where such actual enrollment is less than such projected
22 enrollment, it shall be the duty of the trustees or board of education
23 to use such excess funds to reduce taxes; and
24 (iii)] the expenditure of gifts, grants in aid for specific purposes
25 or for general use or insurance proceeds authorized pursuant to subdivi-
26 sion two of [sudivision] SECTION seventeen hundred eighteen of this
27 chapter in addition to that which has been previously budgeted.
28 [e. For the purposes of this subdivision:
29 (i) "Base school year" shall mean the school year immediately preced-
30 ing the school year for which the contingency budget is prepared.
31 (ii) "Consumer price index" shall mean the percentage that represents
32 the average of the national consumer price indexes determined by the
33 United States department of labor, for the twelve month period preceding
34 January first of the current year.
35 (iii) "Current year" shall mean the calendar year in which the school
36 district budget is submitted for a vote of the qualified voters.
37 (iv) "Resident public school district enrollment shall mean the resi-
38 dent public school enrollment of the school district as defined in para-
39 graph n of subdivision one of section thirty-six hundred two of this
40 chapter.
41 (v) "Total spending" shall mean the total amount appropriated under
42 the school district budget for the school year.]
43 S 4. Paragraph a of subdivision 7 of section 1608 of the education
44 law, as amended by chapter 238 of the laws of 2007, is amended to read
45 as follows:
46 a. Each year, commencing with the proposed budget for the two thou-
47 sand--two thousand one school year, the trustee or board of trustees
48 shall prepare a property tax report card, pursuant to regulations of the
49 commissioner, and shall make it publicly available by transmitting it to
50 local newspapers of general circulation, appending it to copies of the
51 proposed budget made publicly available as required by law, making it
52 available for distribution at the annual meeting, and otherwise dissem-
53 inating it as required by the commissioner. Such report card shall
54 include: (i) the amount of total spending and total estimated school tax
55 levy that would result from adoption of the proposed budget and the
56 percentage increase or decrease in total spending and total school tax
A. 8332 11
1 levy from the school district budget for the preceding school year; and
2 (ii) THE DISTRICT'S TAX LEVY LIMIT DETERMINED PURSUANT TO SECTION TWO
3 THOUSAND TWENTY-THREE-A OF THIS TITLE, AND THE ESTIMATED SCHOOL TAX
4 LEVY, EXCLUDING ANY LEVY NECESSARY TO SUPPORT THE EXPENDITURES PURSUANT
5 TO SUBPARAGRAPHS (I) THROUGH (IV) OF PARAGRAPH I OF SUBDIVISION TWO OF
6 SECTION TWO THOUSAND TWENTY-THREE-A OF THIS TITLE, THAT WOULD RESULT
7 FROM ADOPTION OF THE PROPOSED BUDGET; AND (III) the projected enrollment
8 growth for the school year for which the budget is prepared, and the
9 percentage change in enrollment from the previous year; and [(iii)] (IV)
10 the percentage increase in the consumer price index, as defined in para-
11 graph c of this subdivision; and [(iv)] (V) the projected amount of the
12 unappropriated unreserved fund balance that will be retained if the
13 proposed budget is adopted, the projected amount of the reserved fund
14 balance, the projected amount of the appropriated fund balance, the
15 percentage of the proposed budget that the unappropriated unreserved
16 fund balance represents, the actual unappropriated unreserved fund
17 balance retained in the school district budget for the preceding school
18 year, and the percentage of the school district budget for the preceding
19 school year that the actual unappropriated unreserved fund balance
20 represents.
21 S 5. Paragraph a of subdivision 7 of section 1716 of the education
22 law, as amended by chapter 238 of the laws of 2007, is amended to read
23 as follows:
24 a. Each year, commencing with the proposed budget for the two thou-
25 sand--two thousand one school year, the board of education shall prepare
26 a property tax report card, pursuant to regulations of the commissioner,
27 and shall make it publicly available by transmitting it to local newspa-
28 pers of general circulation, appending it to copies of the proposed
29 budget made publicly available as required by law, making it available
30 for distribution at the annual meeting, and otherwise disseminating it
31 as required by the commissioner. Such report card shall include: (i) the
32 amount of total spending and total estimated school tax levy that would
33 result from adoption of the proposed budget and the percentage increase
34 or decrease in total spending and total school tax levy from the school
35 district budget for the preceding school year; and (ii) THE DISTRICT'S
36 TAX LEVY LIMIT DETERMINED PURSUANT TO SECTION TWO THOUSAND
37 TWENTY-THREE-A OF THIS TITLE, AND THE ESTIMATED SCHOOL TAX LEVY, EXCLUD-
38 ING ANY LEVY NECESSARY TO SUPPORT THE EXPENDITURES PURSUANT TO SUBPARA-
39 GRAPHS (I) THROUGH (IV) OF PARAGRAPH I OF SUBDIVISION TWO OF SECTION TWO
40 THOUSAND TWENTY-THREE-A OF THIS TITLE, THAT WOULD RESULT FROM ADOPTION
41 OF THE PROPOSED BUDGET; AND (III) the projected enrollment growth for
42 the school year for which the budget is prepared, and the percentage
43 change in enrollment from the previous year; and [(iii)] (IV) the
44 percentage increase in the consumer price index, as defined in paragraph
45 c of this subdivision; and [(iv)] (V) the projected amount of the unap-
46 propriated unreserved fund balance that will be retained if the proposed
47 budget is adopted, the projected amount of the reserved fund balance,
48 the projected amount of the appropriated fund balance, the percentage of
49 the proposed budget that the unappropriated unreserved fund balance
50 represents, the actual unappropriated unreserved fund balance retained
51 in the school district budget for the preceding school year, and the
52 percentage of the school district budget for the preceding school year
53 that the actual unappropriated unreserved fund balance represents.
54 S 6. Section 2008 of the education law is amended by adding a new
55 subdivision 3 to read as follows:
A. 8332 12
1 3. NOTWITHSTANDING ANY OTHER PROVISION OF LAW TO THE CONTRARY, ANY
2 PROPOSITION SUBMITTED BY THE VOTERS THAT REQUIRES THE EXPENDITURE OF
3 MONEY SHALL BE SUBJECT TO THE REQUIREMENTS SET FORTH IN SUBDIVISION NINE
4 OF SECTION TWO THOUSAND TWENTY-THREE-A OF THIS PART.
5 S 7. Section 2022 of the education law, as amended by section 23 of
6 part A of chapter 436 of the laws of 1997, subdivisions 1 and 3 as
7 amended by section 8 of part C of chapter 58 of the laws of 1998, subdi-
8 vision 2-a as amended by section 3 of part A of chapter 60 of the laws
9 of 2000, paragraph b of subdivision 2-a as amended by section 5 of part
10 W of chapter 57 of the laws of 2008, subdivision 4 as amended by section
11 7 of part M of chapter 57 of the laws of 2005 and subdivision 6 as added
12 by chapter 61 of the laws of 2003, is amended to read as follows:
13 S 2022. Vote on school district budgets and on the election of school
14 district trustees and board of education members. 1. Notwithstanding any
15 law, rule or regulation to the contrary, the election of trustees or
16 members of the board of education, and the vote upon the appropriation
17 of the necessary funds to meet the estimated expenditures, in any common
18 school district, union free school district, central school district or
19 central high school district shall be held at the annual meeting and
20 election on the third Tuesday in May, provided, however, that such
21 election shall be held on the second Tuesday in May if the commissioner
22 at the request of a local school board certifies no later than March
23 first that such election would conflict with religious observances.
24 [When such election or vote is taken by recording the ayes and noes of
25 the qualified voters attending, a majority of the qualified voters pres-
26 ent and voting, by a hand or voice vote, may determine to take up the
27 question of voting the necessary funds to meet the estimated expendi-
28 tures for a specific item separately, and the qualified voters present
29 and voting may increase the amount of any estimated expenditures or
30 reduce the same, except for teachers' salaries, and the ordinary contin-
31 gent expenses of the schools.] The sole trustee, board of trustees or
32 board of education of every common, union free, central or central high
33 school district and every city school district to which this article
34 applies shall hold a budget hearing not less than seven nor more than
35 fourteen days prior to the annual meeting and election or special
36 district meeting at which a school budget vote will occur, and shall
37 prepare and present to the voters at such budget hearing a proposed
38 school district budget for the ensuing school year.
39 2. Except as provided in subdivision four of this section, nothing in
40 this section shall preclude the trustees or board of education, in their
41 discretion, from submitting additional items of expenditure to the
42 voters for approval as separate propositions or the voters from submit-
43 ting propositions pursuant to [section] SECTIONS two thousand eight and
44 two thousand thirty-five of this [article] PART; PROVIDED HOWEVER THAT
45 SUCH PROPOSITIONS SHALL BE SUBJECT TO THE REQUIREMENTS SET FORTH IN
46 SUBDIVISION NINE OF SECTION TWO THOUSAND TWENTY-THREE-A OF THIS PART.
47 2-a. Every common, union free, central, central high school district
48 and city school district to which this article applies shall mail a
49 school budget notice to all qualified voters of the school district
50 after the date of the budget hearing, but no later than six days prior
51 to the annual meeting and election or special district meeting at which
52 a school budget vote will occur. The school budget notice shall compare
53 the percentage increase or decrease in total spending under the proposed
54 budget over total spending under the school district budget adopted for
55 the current school year, with the percentage increase or decrease in the
56 consumer price index, from January first of the prior school year to
A. 8332 13
1 January first of the current school year, and shall also include the
2 information required by paragraphs a and b of this subdivision. The
3 notice shall also set forth the date, time and place of the school budg-
4 et vote, in the same manner as in the notice of annual meeting, AND
5 SHALL ALSO INCLUDE THE DISTRICT'S TAX LEVY LIMIT PURSUANT TO SECTION TWO
6 THOUSAND TWENTY-THREE-A OF THIS PART, AND THE ESTIMATED SCHOOL TAX LEVY,
7 EXCLUDING ANY LEVY NECESSARY TO SUPPORT THE EXPENDITURES PURSUANT TO
8 SUBPARAGRAPHS (I) THROUGH (IV) OF PARAGRAPH I OF SUBDIVISION TWO OF
9 SECTION TWO THOUSAND TWENTY-THREE-A OF THIS PART, THAT WOULD RESULT FROM
10 ADOPTION OF THE PROPOSED BUDGET. Such notice shall be in a form
11 prescribed by the commissioner.
12 a. Commencing with the proposed budget for the two thousand one--two
13 thousand two school year, such notice shall also include a description
14 of how total spending and the tax levy resulting from the proposed budg-
15 et would compare with a projected contingency budget adopted pursuant to
16 section two thousand twenty-three of this article, assuming that such
17 contingency budget is adopted on the same day as the vote on the
18 proposed budget. Such comparison shall be in total and by component
19 (program, capital and administrative), and shall include a statement of
20 the assumptions made in estimating the projected contingency budget.
21 b. Commencing with the proposed budget for the two thousand eight--two
22 thousand nine school year, such notice shall also include, in a format
23 prescribed by the commissioner, an estimate of the tax savings that
24 would be available to an eligible homeowner under the basic school tax
25 relief (STAR) exemption authorized by section four hundred twenty-five
26 of the real property tax law if the proposed budget were adopted. Such
27 estimate shall be made in the manner prescribed by the commissioner, in
28 consultation with the office of real property services.
29 3. In all elections for trustees or members of boards of education or
30 votes involving the expenditure of money, or authorizing the levy of
31 taxes, the vote thereon shall be by ballot, or, in school districts that
32 prior to nineteen hundred ninety-eight conducted their vote at the annu-
33 al meeting, may be ascertained by taking and recording the ayes and noes
34 of such qualified voters attending and voting at such district meetings.
35 4. THE BUDGET ADOPTION PROCESS SHALL CONFORM TO THE REQUIREMENTS SET
36 FORTH IN SECTION TWO THOUSAND TWENTY-THREE-A OF THIS PART. In the event
37 that the original proposed budget is not approved by the voters, the
38 sole trustee, trustees or board of education may adopt a final budget
39 pursuant to subdivision five of this section or resubmit to the voters
40 the original or a revised budget pursuant to subdivision three of
41 section two thousand seven of this part. Upon one defeat of such resub-
42 mitted budget, the sole trustee, trustees or board of education shall
43 adopt a final budget pursuant to subdivision five of this section.
44 Notwithstanding any other provision of law to the contrary, the school
45 district budget for any school year, or any part of such budget or any
46 propositions involving the expenditure of money for such school year
47 shall not be submitted for a vote of the qualified voters more than
48 twice.
49 5. If the qualified voters fail to approve the proposed school
50 district budget upon resubmission or upon a determination not to resub-
51 mit for a second vote pursuant to subdivision four of this section, the
52 sole trustee, trustees or board of education, after applying thereto the
53 public school moneys and other moneys received or to be received for
54 that purpose, shall levy a tax for the sum necessary for teachers' sala-
55 ries and other ordinary contingent expenses in accordance with the
A. 8332 14
1 provisions of this subdivision and [section] SECTIONS two thousand twen-
2 ty-three AND TWO THOUSAND TWENTY-THREE-A of this article.
3 6. Notwithstanding the provisions of subdivision four of section eigh-
4 teen hundred four and subdivision five of section nineteen hundred six
5 of this title, subdivision one of section two thousand two of this arti-
6 cle, subdivision one of this section, subdivision two of section twen-
7 ty-six hundred one-a of this title and any other provision of law to the
8 contrary, the annual district meeting and election of every common,
9 union free, central and central high school district and the annual
10 meeting of every city school district in a city having a population of
11 less than one hundred twenty-five thousand inhabitants that is scheduled
12 to be held on the third Tuesday of May, two thousand three is hereby
13 adjourned until the first Tuesday in June, two thousand three. The trus-
14 tees or board of education of each such school district shall provide
15 notice of such adjourned meeting to the qualified voters in the manner
16 prescribed for notice of the annual meeting, and such notice shall
17 provide for an adjourned budget hearing. The adjourned district meeting
18 or district meeting and election shall be deemed the annual meeting or
19 annual meeting and election of the district for all purposes under this
20 title and the date of the adjourned meeting shall be deemed the state-
21 wide uniform voting day for all purposes under this title. Notwith-
22 standing the provisions of subdivision seven of section sixteen hundred
23 eight or subdivision seven of section seventeen hundred sixteen of this
24 title or any other provision of law, rule or regulation to the contrary,
25 in two thousand three the property tax report card shall be submitted to
26 the department no later than twenty days prior to the date of the
27 adjourned meeting and the department shall make its compilation avail-
28 able electronically at least seven days prior to such date.
29 S 8. Section 2035 of the education law is amended by adding a new
30 subdivision 3 to read as follows:
31 3. ANY PROPOSITION SUBMITTED PURSUANT TO THIS SECTION SHALL BE SUBJECT
32 TO THE REQUIREMENTS SET FORTH IN SUBDIVISION NINE OF SECTION TWO THOU-
33 SAND TWENTY-THREE-A OF THIS PART.
34 S 9. Section 2601-a of the education law, as added by chapter 171 of
35 the laws of 1996, subdivision 2 as amended by section 6 and subdivision
36 4 as amended by section 8 of part M of chapter 57 of the laws of 2005,
37 subdivision 3 as amended by chapter 640 of the laws of 2008, subdivision
38 5 as amended by section 29 of part A of chapter 436 of the laws of 1997,
39 subdivision 6 as amended and subdivision 7 as added by chapter 474 of
40 the laws of 1996, is amended to read as follows:
41 S 2601-a. Procedures for adoption of school budgets in small city
42 school districts. 1. The board of education of each city school district
43 subject to this article shall provide for the submission of a budget for
44 approval of the voters pursuant to the provisions of this section AND IN
45 ACCORDANCE WITH THE REQUIREMENTS SET FORTH IN SECTION TWO THOUSAND TWEN-
46 TY-THREE-A OF THIS TITLE.
47 2. The board of education shall conduct all annual and special school
48 district meetings for the purpose of adopting a school district budget
49 in the same manner as a union free school district in accordance with
50 the provisions of article forty-one of this title, except as otherwise
51 provided by this section. The annual meeting and election of each such
52 city school district shall be held on the third Tuesday of May in each
53 year, provided, however that such annual meeting and election shall be
54 held on the second Tuesday in May if the commissioner at the request of
55 a local school board certifies no later than March first that such
56 election would conflict with religious observances, and any school budg-
A. 8332 15
1 et revote shall be held on the date and in the same manner specified in
2 subdivision three of section two thousand seven of this title. The
3 provisions of this article, and where applicable subdivisions nine and
4 nine-a of section twenty-five hundred two of this title, governing the
5 qualification and registration of voters, and procedures for the nomi-
6 nation and election of members of the board of education shall continue
7 to apply, and shall govern the qualification and registration of voters
8 and voting procedures with respect to the adoption of a school district
9 budget.
10 3. The board of education shall prepare a proposed school district
11 budget for the ensuing year in accordance with the provisions of section
12 seventeen hundred sixteen of this chapter, including all provisions
13 relating to required notices and appendices to the statement of expendi-
14 tures. No board of education shall incur a school district liability
15 except as authorized by the provisions of section seventeen hundred
16 eighteen of this chapter. Such proposed budget shall be presented in
17 three components: a program component, a capital component and an admin-
18 istrative component which shall be separately delineated in accordance
19 with regulations of the commissioner after consultation with local
20 school district officials. The administrative component shall include,
21 but need not be limited to, office and central administrative expenses,
22 traveling expenses and all compensation, salaries and benefits of all
23 school administrators and supervisors, including business administra-
24 tors, superintendents of schools and deputy, assistant, associate or
25 other superintendents under all existing employment contracts or collec-
26 tive bargaining agreements, any and all expenditures associated with the
27 operation of the board of education, the office of the superintendent of
28 schools, general administration, the school business office, consulting
29 costs not directly related to direct student services and programs,
30 planning and all other administrative activities. The program component
31 shall include, but need not be limited to, all program expenditures of
32 the school district, including the salaries and benefits of teachers and
33 any school administrators or supervisors who spend a majority of their
34 time performing teaching duties, and all transportation operating
35 expenses. The capital component shall include, but need not be limited
36 to, all transportation capital, debt service, and lease expenditures;
37 costs resulting from judgments in tax certiorari proceedings or the
38 payment of awards from court judgments, administrative orders or settled
39 or compromised claims; and all facilities costs of the school district,
40 including facilities lease expenditures, the annual debt service and
41 total debt for all facilities financed by bonds and notes of the school
42 district, and the costs of construction, acquisition, reconstruction,
43 rehabilitation or improvement of school buildings, provided that such
44 budget shall include a rental, operations and maintenance section that
45 includes base rent costs, total rent costs, operation and maintenance
46 charges, cost per square foot for each facility leased by the school
47 district, and any and all expenditures associated with custodial sala-
48 ries and benefits, service contracts, supplies, utilities, and mainte-
49 nance and repairs of school facilities. For the purposes of the develop-
50 ment of a budget for the nineteen hundred ninety-seven--ninety-eight
51 school year, the board of education shall separate its program, capital
52 and administrative costs for the nineteen hundred ninety-six--ninety-
53 seven school year in the manner as if the budget for such year had been
54 presented in three components. Except as provided in subdivision four of
55 this section, nothing in this section shall preclude the board, in its
56 discretion, from submitting additional items of expenditure to the
A. 8332 16
1 voters for approval as separate propositions or the voters from submit-
2 ting propositions pursuant to sections two thousand eight and two thou-
3 sand thirty-five of this chapter SUBJECT TO THE REQUIREMENTS SET FORTH
4 IN SUBDIVISION NINE OF SECTION TWO THOUSAND TWENTY-THREE-A OF THIS PART.
5 4. THE BUDGET ADOPTION PROCESS SHALL CONFORM TO THE REQUIREMENTS SET
6 FORTH IN SECTION TWO THOUSAND TWENTY-THREE-A OF THIS TITLE. In the event
7 the qualified voters of the district reject the budget proposed pursuant
8 to subdivision three of this section, the board may propose to the
9 voters a revised budget pursuant to subdivision three of section two
10 thousand seven of this title or may adopt a contingency budget pursuant
11 to subdivision five of this section and subdivision five of section two
12 thousand twenty-two of this title. The school district budget for any
13 school year, or any part of such budget or any propositions involving
14 the expenditure of money for such school year shall not be submitted for
15 a vote of the qualified voters more than twice. In the event the quali-
16 fied voters reject the resubmitted budget, the board shall adopt a
17 contingency budget in accordance with subdivision five of this section
18 and subdivision five of such section two thousand twenty-two of this
19 title.
20 5. If the qualified voters fail or refuse to vote the sum estimated to
21 be necessary for teachers' salaries and other ordinary contingent
22 expenses, the board shall adopt a contingency budget in accordance with
23 this subdivision and shall levy a tax for that portion of such sum
24 remaining after applying thereto the moneys received or to be received
25 from state, federal or other sources, in the same manner as if the budg-
26 et had been approved by the qualified voters; subject to the limitations
27 imposed in subdivision four of section two thousand twenty-three of this
28 chapter, SUBDIVISION EIGHT OF SECTION TWO THOUSAND TWENTY-THREE-A OF
29 THIS TITLE and this subdivision. The administrative component shall not
30 comprise a greater percentage of the contingency budget exclusive of the
31 capital component than the lesser of (1) the percentage the administra-
32 tive component had comprised in the prior year budget exclusive of the
33 capital component; or (2) the percentage the administrative component
34 had comprised in the last proposed defeated budget exclusive of the
35 capital component. Such contingency budget shall include the sum deter-
36 mined by the board to be necessary for:
37 (a) teachers' salaries, including the salaries of all members of the
38 teaching and supervising staff;
39 (b) items of expense specifically authorized by statute to be incurred
40 by the board of education, including, but not limited to, expenditures
41 for transportation to and from regular school programs included as ordi-
42 nary contingent expenses in subdivision twelve of section twenty-five
43 hundred three of this chapter, expenditures for textbooks, required
44 services for non-public school students, school health services, special
45 education services, kindergarten and nursery school programs, and the
46 district's share of the administrative costs and costs of services
47 provided by a board of cooperative educational services;
48 (c) items of expense for legal obligations of the district, including,
49 but not limited to, contractual obligations, debt service, court orders
50 or judgments, orders of administrative bodies or officers, and standards
51 and requirements of the board of regents and the commissioner that have
52 the force and effect of law;
53 (d) the purchase of library books and other instructional materials
54 associated with a library;
55 (e) items of expense necessary to maintain the educational programs of
56 the district, preserve the property of the district or protect the
A. 8332 17
1 health and safety of students and staff, including, but not limited to,
2 support services, pupil personnel services, the necessary salaries for
3 the necessary number of non-teaching employees, necessary legal
4 expenses, water and utility charges, instructional supplies for teach-
5 ers' use, emergency repairs, temporary rental of essential classroom
6 facilities, and expenditures necessary to advise school district voters
7 concerning school matters; and
8 (f) expenses incurred for interschool athletics, field trips and other
9 extracurricular activities; and
10 (g) any other item of expense determined by the commissioner to be an
11 ordinary contingent expense in any school district.
12 6. The commissioner shall determine appeals raising questions as to
13 what items of expenditure are ordinary contingent expenses pursuant to
14 subdivision five of this section in accordance with section two thousand
15 twenty-four and three hundred ten of this chapter.
16 7. Each year, the board of education shall prepare a school district
17 report card, pursuant to regulations of the commissioner, and shall make
18 it publicly available by transmitting it to local newspapers of general
19 circulation, appending it to copies of the proposed budget made publicly
20 available as required by law, making it available for distribution at
21 the annual meeting, and otherwise disseminating it as required by the
22 commissioner. Such report card shall include measures of the academic
23 performance of the school district, on a school by school basis, and
24 measures of the fiscal performance of the district, as prescribed by the
25 commissioner. Pursuant to regulations of the commissioner, the report
26 card shall also compare these measures to statewide averages for all
27 public schools, and statewide averages for public schools of comparable
28 wealth and need, developed by the commissioner. Such report card shall
29 include, at a minimum, any information on the school district regarding
30 pupil performance and expenditure per pupil required to be included in
31 the annual report by the regents to the governor and the legislature
32 pursuant to section two hundred fifteen-a of this chapter; and any other
33 information required by the commissioner. School districts (i) identi-
34 fied as having fifteen percent or more of their students in special
35 education, or (ii) which have fifty percent or more of their students
36 with disabilities in special education programs or services sixty
37 percent or more of the school day in a general education building, or
38 (iii) which have eight percent or more of their students with disabili-
39 ties in special education programs in public or private separate educa-
40 tional settings shall indicate on their school district report card
41 their respective percentages as defined in this paragraph and paragraphs
42 (i) and (ii) of this subdivision as compared to the statewide average.
43 S 10. Paragraph b-1 of subdivision 4 of section 3602 of the education
44 law, as amended by section 26 of part A of chapter 58 of the laws of
45 2011, is amended to read as follows:
46 b-1. Notwithstanding any other provision of law to the contrary, for
47 the two thousand seven--two thousand eight [through] school year and
48 thereafter, the additional amount payable to each school district pursu-
49 ant to this subdivision in the current year as total foundation aid,
50 after deducting the total foundation aid base, shall be deemed a state
51 grant in aid identified by the commissioner for general use for purposes
52 of [sections] SECTION seventeen hundred eighteen [and two thousand twen-
53 ty-three] of this chapter.
54 S 11. Paragraph a of subdivision 1 of section 3635 of the education
55 law, as amended by chapter 69 of the laws of 1992, is amended to read as
56 follows:
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1 a. Sufficient transportation facilities (including the operation and
2 maintenance of motor vehicles) shall be provided by the school district
3 for all the children residing within the school district to and from the
4 school they legally attend, who are in need of such transportation
5 because of the remoteness of the school to the child or for the
6 promotion of the best interest of such children. Such transportation
7 shall be provided for all children attending grades kindergarten through
8 eight who live more than two miles from the school which they legally
9 attend and for all children attending grades nine through twelve who
10 live more than three miles from the school which they legally attend and
11 shall be provided for each such child up to a distance of fifteen miles,
12 the distances in each case being measured by the nearest available route
13 from home to school. The cost of providing such transportation between
14 two or three miles, as the case may be, and fifteen miles shall be
15 considered for the purposes of this chapter to be a charge upon the
16 district and an ordinary contingent expense of the district. Transporta-
17 tion for a lesser distance than two miles in the case of children
18 attending grades kindergarten through eight or three miles in the case
19 of children attending grades nine through twelve and for a greater
20 distance than fifteen miles may be provided by the district WITH THE
21 APPROVAL OF THE QUALIFIED VOTERS, and, if provided, shall be offered
22 equally to all children in like circumstances residing in the district;
23 provided, however, that this requirement shall not apply to transporta-
24 tion offered pursuant to section thirty-six hundred thirty-five-b of
25 this article.
26 S 12. Nothing contained in this act shall impair or invalidate the
27 powers or duties, as authorized by law, of a control board, interim
28 finance authority or fiscal stability authority including such powers or
29 duties that may require the tax levy limit, as that term is defined in
30 section one or section two of this act, to be exceeded.
31 S 13. This act shall take effect immediately; provided, however, that
32 sections two through eleven of this act shall take effect July 1, 2011
33 and shall first apply to school district budgets and the budget adoption
34 process for the 2012-13 school year; provided further, that if part A of
35 chapter 58 of the laws of 2011 shall not have taken effect on or before
36 such date then section ten of this act shall take effect on the same
37 date and in the same manner as such chapter of the laws of 2011, takes
38 effect; provided further, that section one of this act shall first apply
39 to the levy of taxes by local governments for the fiscal year that
40 begins in 2012; and provided further, that this act shall remain in full
41 force and effect only so long as the public emergency requiring the
42 regulation and control of residential rents and evictions and all such
43 laws providing for such regulation and control continue as provided in
44 subdivision 3 of section 1 of the local emergency rent control act,
45 sections 26-501, 26-502 and 26-520 of the administrative code of the
46 city of New York, section 17 of chapter 576 of the laws of 1974 and
47 subdivision 2 of section 1 of chapter 274 of the laws of 1946 constitut-
48 ing the emergency housing rent control law, and section 10 of chapter
49 555 of the laws of 1982, amending the general business law and the
50 administrative code of the city of New York relating to conversions of
51 residential property to cooperative or condominium ownership in the
52 city of New York, as such sections are amended from time to time.
