Bill Text: NY S07270 | 2017-2018 | General Assembly | Introduced
Bill Title: Relates to school property tax reduction (Part A); the submission to school district voters of a proposition relating to the imposition of a limitation on the tax levy (Part B).
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2018-01-05 - REFERRED TO EDUCATION [S07270 Detail]
Download: New_York-2017-S07270-Introduced.html
STATE OF NEW YORK ________________________________________________________________________ 7270 IN SENATE January 5, 2018 ___________ Introduced by Sen. BONACIC -- read twice and ordered printed, and when printed to be committed to the Committee on Education AN ACT to amend the education law, in relation to school property tax reduction (Part A); and to amend the education law, in relation to the submission to school district voters of a proposition relating to the imposition of a limitation on the tax levy (Part B) The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. This act enacts into law major components of legislation 2 which are necessary to enact this chapter of the laws of 2018. Each 3 component is wholly contained within a Part identified as Parts A and B. 4 The effective date for each particular provision contained within such 5 Part is set forth in the last section of such Part. Any provision in any 6 section contained within a Part, including the effective date of the 7 Part, which makes a reference to a section "of this act", when used in 8 connection with that particular component, shall be deemed to mean and 9 refer to the corresponding section of the Part in which it is found. 10 Section three of this act sets forth the general effective date of this 11 act. 12 PART A 13 Section 1. Section 2022 of the education law is amended by adding a 14 new subdivision 8 to read as follows: 15 8. a. Notwithstanding any other provision of law, rule or regulation 16 to the contrary, in a common, union free, central, central high school 17 district or school district located in a city with greater than one 18 hundred twenty-five thousand inhabitants, upon the filing of a petition 19 pursuant to paragraph b of this subdivision, with the trustees, the 20 board of education or the chancellor of a city school district located 21 in a city with greater than one million inhabitants shall submit a 22 proposition for the purpose of voting on the question "shall the 23 _________ school district enter into the optional system of state fund- 24 ing for school district expenses" to the qualified voters of a school EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD14087-01-8S. 7270 2 1 district. Such vote shall be held on the third Tuesday in May, provided, 2 however, that such vote shall be held on the second Tuesday in May if 3 the commissioner at the request of a local school board or the chancel- 4 lor in the city of New York certifies no later than March first that 5 such election would conflict with religious observances. If a district 6 votes to join the optional system that vote is binding and may not be 7 altered by the district or its residents. 8 b. Such petition relating to the optional system for state funding of 9 school district expenses shall be submitted no later than April first of 10 the school year in which such question described in paragraph a of this 11 subdivision shall be considered by the voters and must be signed by 12 twenty-five percent of the number of qualified voters who voted in the 13 previous annual district meeting or in a city school district located in 14 a city with greater than one hundred twenty-five thousand inhabitants, 15 twenty-five percent of the qualified voters in the last general 16 election. Such number shall be determined by the number of persons 17 recorded on the poll list as having voted at such district meeting in 18 the prior year or in a city with greater than one hundred twenty-five 19 thousand inhabitants in the previous general election. Any valid peti- 20 tion containing a sufficient number of valid signatures to place the 21 question described in paragraph a of this subdivision on the ballot 22 submitted after April first and before July first shall be voted on the 23 third Tuesday in May of the following school year, provided, however, 24 that such vote shall be held on the second Tuesday in May of the follow- 25 ing school year if the commissioner at the request of a local school 26 board certifies no later than March first that such election would 27 conflict with religious observances. 28 § 2. Section 3602 of the education law is amended by adding a new 29 subdivision 40 to read as follows: 30 40. Optional system for state funding of school district expenses. In 31 addition to other apportionments of aid made to districts pursuant to 32 this section, additional apportionments shall be made to districts which 33 elect to receive aid pursuant to this subdivision. 34 a. Definitions. As used in this subdivision: (1) "primary residential 35 real property tax levy" shall be defined as the aggregate property taxes 36 levied by a school district on a school district's STAR eligible proper- 37 ties as defined by section four hundred twenty-five of the real property 38 tax law. 39 (2) "base year primary residential real property tax levy" shall be 40 defined as the primary residential real property tax levy in the school 41 year immediately following the year in which the school district votes 42 to enter into the optional system for state funding of school district 43 expenses pursuant to subdivision eight of section two thousand twenty- 44 two of this chapter. 45 b. Transition period. (1) A school district shall certify to the 46 commissioner within thirty days of the date at which the vote was taken 47 pursuant to subdivision eight of section two thousand twenty-two of this 48 chapter whether or not the qualified voters of the district have elected 49 to enter into the optional system for state funding of school district 50 expenses. Once the commissioner determines that a district has opted 51 into the optional system for state funding of school district expenses 52 the district shall begin receiving aid pursuant to this subdivision in 53 the school year which begins on July first in the subsequent calendar 54 year. 55 (2) School districts which receive aid pursuant to this subdivision 56 shall receive aid pursuant to the schedule contained in this paragraph.S. 7270 3 1 School districts shall continue to receive aid pursuant to this para- 2 graph after the phase in period equal to one hundred percent of the base 3 year primary residential real property tax levy. 4 (3) During the first year of the transition period, school districts 5 shall receive an additional apportionment equal to twenty per centum of 6 the base year primary residential real property tax levy. In all subse- 7 quent years of the transition period, school districts shall receive an 8 additional apportionment equal to the following schedule: 9 Percent of Base 10 Year Year Primary Residential Real Property Tax Levy 11 2 40% 12 3 60% 13 4 80% 14 5 100% 15 In every year after year five such additional apportionment shall be 16 increased annually by a cost of living increase. The cost of living 17 increase shall be added to the additional apportionment provided in the 18 prior year. The cost of living increase shall be calculated as the 19 percentage increase in the consumer price index for the previous twelve 20 months as determined by the commissioner. Such percentage increase shall 21 be multiplied by the previous year's additional apportionment and the 22 product shall be added to the previous year's additional apportionment 23 to calculate the current year's additional apportionment. 24 (4) (i) A participating district shall reduce the primary residential 25 real property tax levy pursuant to the schedule contained in this para- 26 graph. School districts opting into the optional system for state fund- 27 ing of school district expenses may not levy taxes in excess of the 28 remainder of the base year primary residential real property tax levy 29 less the aid provided in paragraph three of this subdivision except to 30 fund the difference between a district's current year capital expenses 31 less the state aid apportioned for such purpose. 32 (ii) Notwithstanding any other provision of law, rule or regulation to 33 the contrary, a school district which receives aid pursuant to this 34 subdivision shall be authorized to set separate tax warrants and tax 35 rates for the primary residential real property tax levy and other taxa- 36 ble properties. 37 (5) The apportionment hereunder shall not be made until the electing 38 school district has certified to the commissioner that the district's 39 primary residential real property tax levy for the school year in which 40 aid has been accepted pursuant to this paragraph, does not exceed the 41 base year primary residential real property tax levy as defined in this 42 subdivision less the aid apportioned pursuant to this paragraph. 43 c. Local funding share. In each city having a population of one 44 hundred twenty-five thousand or more inhabitants for purposes of calcu- 45 lating the local share of expenditures, the amount of the reduction in 46 the primary residential real property tax levy made pursuant to subpara- 47 graph four of paragraph b of this subdivision shall be deemed to be 48 incorporated in the city share of expenditures for the city school 49 district. 50 d. State funding of program. The legislature shall annually appropri- 51 ate an amount sufficient to support all aid payments incurred pursuant 52 to this subdivision. 53 e. Payment schedule. The commissioner shall develop a payment sched- 54 ule for aid payments due and payable pursuant to this subdivision and 55 such schedule shall be approved by the director of the budget before 56 such payment schedule takes effect.S. 7270 4 1 § 3. This act shall take effect immediately, provided, however, that 2 the amendments to section 2022 of the education law made by section one 3 of this act shall survive the expiration and reversion of such section 4 as provided in section 13 of part A of chapter 97 of the laws of 2011, 5 as amended. 6 PART B 7 Section 1. Section 2022 of the education law is amended by adding a 8 new subdivision 9 to read as follows: 9 9. a. Notwithstanding any other provision of law, rule or regulation 10 to the contrary, in a common, union free, central, central high school 11 district or city school district to which this article applies, upon the 12 filing with the trustees or board of education of a petition pursuant to 13 paragraph b of this subdivision requesting such officers to submit a 14 proposition for the purpose of imposing a limitation on the tax levy to 15 the qualified voters at the annual district meeting signed by twenty- 16 five percent of the number of qualified voters who voted in the previous 17 annual district meeting, said number to be determined by the number of 18 persons recorded on the poll list as having voted at such district meet- 19 ing, the trustees or board of education shall submit such proposition to 20 the qualified voters. 21 b. Such petition relating to imposition of a limitation on the tax 22 levy shall be submitted at least thirty days prior to the annual 23 district meeting and shall specify the proposed maximum percentage 24 change in the estimated tax levy, as defined by the commissioner from 25 the actual tax levy that resulted from the levying of school taxes in 26 the prior school year that the trustees or board of education must apply 27 in developing or adopting a budget for the school year commencing with 28 the budget to be submitted at the next annual district meeting following 29 voter approval of such proposition. The proposition presented to the 30 qualified voters for approval must specify the limit on the percentage 31 change in the estimated tax levy that the petition proposes to impose. 32 c. Notwithstanding the provisions of section two thousand twenty-three 33 of this part or any other provision of law, rule or regulation to the 34 contrary, upon approval by the voters of a proposition imposing a limi- 35 tation on tax levy changes pursuant to this subdivision, for the school 36 years in which the limitation is in effect the trustees or board of 37 education shall not develop and submit a proposed budget to the voters 38 at the annual district meeting or a budget revote that in combination 39 with any separate propositions involving the expenditure of money 40 proposed by the trustees or board of education at such annual district 41 meeting or budget revote, would result in an estimated tax levy, deter- 42 mined at the time the property tax report card is prepared, that is in 43 excess of the maximum percentage change in such estimated tax levy that 44 has been approved by the voters, and the trustees or board of education 45 shall not adopt a contingency budget for such school years, in combina- 46 tion with any such separate propositions proposed by the trustees or 47 board of education that have been approved by the voters, would result 48 in an estimated tax levy in excess of such limitation. 49 § 2. 1. Notwithstanding any other provision of law, rule or regulation 50 to the contrary, in a village, town, city, or county upon the filing of 51 a petition pursuant to subdivision two of this section with the county 52 board of elections in which the political subdivision which is the 53 subject of the petition is located, a proposition for the purpose of 54 imposing a limitation on the tax levy to the qualified voters at theS. 7270 5 1 next general election or village general election, if the proposition 2 relates to a village tax levy, signed by twenty-five percent of the 3 number of qualified voters who voted in the previous general election or 4 village general election if the proposition relates to a village tax 5 levy, said number to be determined by respective board of elections such 6 proposition shall be submitted to the qualified voters. 7 2. Such petition relating to the imposition of a limitation on the tax 8 levy shall be submitted at least thirty days prior to the general 9 election or village general election if the proposition relates to a 10 village tax levy and shall specify the proposed maximum percentage 11 change in the estimated tax levy from the actual tax levy that resulted 12 from the levying of property taxes in the prior year, for the year 13 commencing with the budget in the year following voter approval of such 14 proposition. The proposition presented to the qualified voters for 15 approval must specify the limit on the percentage change in the esti- 16 mated tax levy that the petition proposes to impose. 17 § 3. This act shall take effect immediately, provided, however, that 18 the amendments to section 2022 of the education law made by section one 19 of this act shall survive the expiration and reversion of such section 20 as provided in section 13 of part A of chapter 97 of the laws of 2011, 21 as amended. 22 § 2. Severability clause. If any clause, sentence, paragraph, subdivi- 23 sion, section or part of this act shall be adjudged by any court of 24 competent jurisdiction to be invalid, such judgment shall not affect, 25 impair, or invalidate the remainder thereof, but shall be confined in 26 its operation to the clause, sentence, paragraph, subdivision, section 27 or part thereof directly involved in the controversy in which such judg- 28 ment shall have been rendered. It is hereby declared to be the intent of 29 the legislature that this act would have been enacted even if such 30 invalid provisions had not been included herein. 31 § 3. This act shall take effect immediately provided, however, that 32 the applicable effective date of Parts A and B of this act shall be as 33 specifically set forth in the last section of such Parts.
