[ ] is old law to be omitted.
LBD14262-11-9
A. 9428 2
MILLION OR MORE, THE COMMISSIONER OF FINANCE, OR HIS OR HER DESIGNEE,
SHALL PROVIDE TO THE COMMISSIONER OF TAXATION AND FINANCE A REPORT IN A
MUTUALLY AGREEABLE FORMAT CONCERNING THOSE PARCELS WHICH HAVE BEEN
GRANTED AN EXEMPTION AUTHORIZED BY SECTION FOUR HUNDRED TWENTY-FIVE OF
THIS CHAPTER ON THE ASSESSMENT ROLLS USED TO GENERATE THE SCHOOL TAX
BILLS FOR THE TWO THOUSAND EIGHT--TWO THOUSAND NINE SCHOOL TAX YEAR AND
FOR EACH YEAR THEREAFTER; EXCEPT AS PROVIDED IN PARAGRAPH (G) OF SUBDI-
VISION THREE OF THIS SECTION, PROVIDED HOWEVER THE INFORMATION TO BE
PROVIDED ON SUCH REPORT SHALL BE OBTAINED FROM THE FINAL ASSESSMENT ROLL
DATA FILES USED TO GENERATE THE TWO THOUSAND EIGHT--TWO THOUSAND NINE
SCHOOL TAX BILLS AND EACH YEAR THEREAFTER, FILED WITH THE STATE BOARD
PURSUANT TO SECTION FIFTEEN HUNDRED NINETY OF THIS CHAPTER ON OR BEFORE
JULY THIRTY-FIRST OF SUCH YEAR. SUCH REPORT SHALL SET FORTH THE NAMES
AND MAILING ADDRESSES OF THE OWNERS OF SUCH PARCELS AS SHOWN ON SUCH
ASSESSMENT ROLL DATA FILES, THE IDENTIFICATION NUMBERS OF SUCH PARCELS
AS SHOWN ON SUCH ASSESSMENT ROLL DATA FILES, AND SUCH OTHER INFORMATION
IN THE POSSESSION OF THE OFFICE OF REAL PROPERTY SERVICES, OR IN THE
CASE OF A CITY WITH A POPULATION OF ONE MILLION OR MORE, THE COMMISSION-
ER OF FINANCE, AS THE COMMISSIONER OF TAXATION AND FINANCE MAY DEEM
NECESSARY FOR THE EFFECTIVE ADMINISTRATION OF THIS PROGRAM, INCLUDING
INFORMATION REGARDING COOPERATIVE APARTMENT BUILDINGS AND MOBILE HOME
PARKS OR SIMILAR PROPERTY. IT SHALL BE THE RESPONSIBILITY OF THE ASSES-
SOR OR ASSESSORS OF EACH ASSESSING UNIT TO ENSURE THAT THE NAMES AND
MAILING ADDRESSES OF SUCH OWNERS ARE ACCURATELY RECORDED ON SUCH ROLLS
AND FILES TO THE BEST OF HIS OR HER ABILITY, BASED UPON THE INFORMATION
CONTAINED IN HIS OR HER OFFICE. NOTHING CONTAINED IN THIS SUBDIVISION
SHALL BE CONSTRUED AS AFFECTING IN ANY WAY THE VALIDITY OR ENFORCEABILI-
TY OF A REAL PROPERTY TAX, OR THE APPLICABILITY OF INTEREST OR PENALTIES
WITH RESPECT THERETO, WHEN AN OWNER'S NAME OR MAILING ADDRESS HAS NOT
BEEN ACCURATELY RECORDED.
(B) (I) NOTWITHSTANDING THE PROVISIONS OF PARAGRAPH (A) OF THIS SUBDI-
VISION, WHERE AN ASSESSING UNIT CONTAINS ONE OR MORE PROPERTIES WHICH
ARE RECEIVING SUCH EXEMPTION IN RELATION TO A PRIOR YEAR ASSESSMENT ROLL
PURSUANT TO PARAGRAPH (D) OF SUBDIVISION SIX OF SECTION FOUR HUNDRED
TWENTY-FIVE OF THIS CHAPTER, OR CONTAINS ONE OR MORE PARCELS WITH
RESPECT TO WHICH SUCH EXEMPTION WAS DULY ADDED OR REMOVED AFTER THE
FILING OF THE FINAL ASSESSMENT ROLL PURSUANT TO THE PROVISIONS OF TITLE
THREE OF ARTICLE FIVE OF THIS CHAPTER, THE OFFICE OF REAL PROPERTY
SERVICES MAY REQUIRE THE ASSESSOR TO FILE WITH IT, ON OR BEFORE DECEMBER
THIRTY-FIRST, TWO THOUSAND NINE AND ON JULY THIRTY-FIRST EACH YEAR THER-
EAFTER, OR SUCH LATER DATE AS SUCH OFFICE MAY SPECIFY, A SUPPLEMENTAL
REPORT RELATING TO SUCH PROPERTY OR PROPERTIES, SO THAT INFORMATION
PERTAINING TO THE OWNERS THEREOF MAY BE INCLUDED IN THE REPORT TO BE
MADE TO THE COMMISSIONER OF TAXATION AND FINANCE PURSUANT TO THIS PARA-
GRAPH. WHEN ANY INFORMATION REQUIRED BY THIS PARAGRAPH IS RECEIVED BY
THE OFFICE OF REAL PROPERTY SERVICES AFTER DECEMBER THIRTY-FIRST, TWO
THOUSAND NINE AND ON JULY THIRTY-FIRST EACH YEAR THEREAFTER, SUCH INFOR-
MATION SHALL BE TRANSMITTED AS SOON AS REASONABLY PRACTICABLE TO THE
COMMISSIONER OF TAXATION AND FINANCE FOR USE IN ISSUING LOCAL PROPERTY
TAX REBATES PURSUANT TO SECTION ONE HUNDRED SEVENTY-EIGHT OF THE TAX
LAW.
(II) WHERE THE OWNERSHIP OF A PARCEL THAT HAD BEEN ELIGIBLE FOR A
REBATE PURSUANT TO THIS SECTION CHANGES OR AN EXEMPTION UNDER SECTION
FOUR HUNDRED TWENTY-FIVE OF THIS CHAPTER HAS BEEN GRANTED OR REMOVED,
THE ASSESSOR SHALL NOTIFY THE STATE BOARD OF THE CHANGE NO LATER THAN
AUGUST FIRST OF THE FOLLOWING YEAR. THE STATE BOARD SHALL FORWARD SUCH
A. 9428 3
REPORT TO THE DEPARTMENT OF TAXATION AND FINANCE IN A TIMELY MANNER AND
IN A MUTUALLY-AGREEABLE FORMAT.
3. (A) THE STATE BOARD SHALL CALCULATE THE REBATE BASE AS PROVIDED
HEREIN AND CERTIFY THE SAME TO THE DEPARTMENT OF TAXATION AND FINANCE NO
LATER THAN DECEMBER THIRTY-FIRST, TWO THOUSAND NINE AND ON JULY FIRST
EACH YEAR THEREAFTER.
(B) THREE REBATE BASES FOR THE BASIC STAR EXEMPTION SHALL BE DETER-
MINED FOR EACH SEGMENT FOR THE TWO THOUSAND EIGHT--TWO THOUSAND NINE AND
SUBSEQUENT SCHOOL YEARS. SUCH REBATE BASES SHALL BE COMPUTED BY DETER-
MINING THE EXEMPT AMOUNT ESTABLISHED FOR THE SEGMENT FOR PURPOSES OF THE
BASIC STAR EXEMPTION FOR THE TWO THOUSAND EIGHT--TWO THOUSAND NINE AND
SUBSEQUENT SCHOOL YEARS, MULTIPLYING THAT AMOUNT BY THE SCHOOL DISTRICT
TAX RATE APPLICABLE WITHIN THAT SEGMENT FOR PURPOSES OF THE TWO THOUSAND
EIGHT--TWO THOUSAND NINE AND SUBSEQUENT SCHOOL YEARS, AS REPORTED BY THE
SCHOOL DISTRICT. FOR THE TWO THOUSAND TEN--TWO THOUSAND ELEVEN AND
SUBSEQUENT SCHOOL YEARS, SUCH REBATE BASES SHALL BE COMPUTED BY MULTI-
PLYING THE PRODUCT BY THE FOLLOWING:
(I) FOR PURPOSES OF THE TWO THOUSAND TEN--TWO THOUSAND ELEVEN SCHOOL
YEAR AND THE TWO THOUSAND ELEVEN--TWO THOUSAND TWELVE SCHOOL YEAR, BY
SIXTY PERCENT, FORTY-FIVE PERCENT AND THIRTY PERCENT, RESPECTIVELY. THE
RESULTS SHALL BE ASSOCIATED WITH THE FIRST, SECOND AND THIRD INCOME
BRACKETS, RESPECTIVELY, THAT ARE APPLICABLE WITHIN THAT SEGMENT.
(II) FOR PURPOSES OF THE TWO THOUSAND TWELVE--TWO THOUSAND THIRTEEN
SCHOOL YEAR, BY SEVENTY PERCENT, FIFTY-TWO AND ONE-HALF PERCENT AND
THIRTY-FIVE PERCENT, RESPECTIVELY. THE RESULTS SHALL BE ASSOCIATED WITH
THE FIRST, SECOND AND THIRD INCOME BRACKETS, RESPECTIVELY, THAT ARE
APPLICABLE WITHIN THAT SEGMENT.
(III) FOR PURPOSES OF THE TWO THOUSAND THIRTEEN--TWO THOUSAND FOURTEEN
AND SUBSEQUENT SCHOOL YEARS, BY EIGHTY PERCENT, SIXTY PERCENT AND FORTY
PERCENT, RESPECTIVELY. THE RESULTS SHALL BE ASSOCIATED WITH THE FIRST,
SECOND AND THIRD INCOME BRACKETS, RESPECTIVELY, THAT ARE APPLICABLE
WITHIN THAT SEGMENT.
(IV) INCOME BRACKETS. (A) IN THE CITY OF NEW YORK, AND THE COUNTIES OF
NASSAU, SUFFOLK, ROCKLAND, WESTCHESTER, PUTNAM, ORANGE AND DUTCHESS, THE
FIRST INCOME BRACKET SHALL BE UP TO AND INCLUDING ONE HUNDRED TWENTY
THOUSAND DOLLARS; THE SECOND INCOME BRACKET SHALL BE OVER ONE HUNDRED
TWENTY THOUSAND DOLLARS UP TO AND INCLUDING ONE HUNDRED SEVENTY-FIVE
THOUSAND DOLLARS; AND THE THIRD INCOME BRACKET SHALL BE OVER ONE HUNDRED
SEVENTY-FIVE THOUSAND DOLLARS UP TO AND INCLUDING TWO HUNDRED FIFTY
THOUSAND DOLLARS.
(B) IN ALL OTHER COUNTIES IN THE STATE, THE FIRST INCOME BRACKET SHALL
BE UP TO AND INCLUDING NINETY THOUSAND DOLLARS; THE SECOND INCOME BRACK-
ET SHALL BE OVER NINETY THOUSAND DOLLARS AND UP TO AND INCLUDING ONE
HUNDRED FIFTY THOUSAND DOLLARS; AND THE THIRD INCOME BRACKET SHALL BE
OVER ONE HUNDRED FIFTY THOUSAND DOLLARS AND UP TO AND INCLUDING TWO
HUNDRED FIFTY THOUSAND DOLLARS.
(C) SUCH BRACKETS ARE SUBJECT TO INDEXING FOR INFLATION PURSUANT TO
SUBDIVISION FIFTEEN OF SECTION ONE HUNDRED SEVENTY-EIGHT OF THE TAX LAW.
(C) ONE REBATE BASE FOR THE ENHANCED STAR EXEMPTION SHALL BE DETER-
MINED FOR EACH SEGMENT FOR THE TWO THOUSAND NINE--TWO THOUSAND TEN AND
SUBSEQUENT SCHOOL YEARS. SUCH REBATE BASES SHALL BE COMPUTED BY DETER-
MINING THE EXEMPT AMOUNT ESTABLISHED FOR THE SEGMENT FOR PURPOSES OF THE
ENHANCED STAR EXEMPTION FOR THE TWO THOUSAND EIGHT--TWO THOUSAND NINE
SCHOOL YEAR. FOR THE TWO THOUSAND TEN--TWO THOUSAND ELEVEN AND SUBSE-
QUENT SCHOOL YEARS, SUCH REBATE BASES SHALL BE COMPUTED BY MULTIPLYING
THAT AMOUNT BY THE SCHOOL DISTRICT TAX RATE APPLICABLE WITHIN THAT
A. 9428 4
SEGMENT FOR PURPOSES OF THAT SCHOOL YEAR, AS REPORTED BY THE SCHOOL
DISTRICT, AND THEN MULTIPLYING THE PRODUCT BY THE FOLLOWING:
(I) FOR PURPOSES OF THE TWO THOUSAND TEN--TWO THOUSAND ELEVEN SCHOOL
YEAR, BY TWENTY-FIVE PERCENT.
(II) FOR PURPOSES OF THE TWO THOUSAND ELEVEN--TWO THOUSAND TWELVE AND
SUBSEQUENT SCHOOL YEARS, BY THIRTY-FIVE PERCENT.
(D) FOR PURPOSES OF THIS SECTION, THE TERM "SEGMENT" MEANS THE PART OF
A CITY OR TOWN THAT IS WITHIN A SCHOOL DISTRICT.
(E) IN THE CASE OF SCHOOL DISTRICTS WITHIN SPECIAL ASSESSING UNITS AS
DEFINED IN SECTION EIGHTEEN HUNDRED ONE OF THIS CHAPTER, THE SCHOOL
DISTRICT TAX RATE TO BE USED FOR THIS PURPOSE SHALL BE THE TAX RATE
APPLICABLE TO CLASS ONE PROPERTIES AS DEFINED IN ARTICLE EIGHTEEN OF
THIS CHAPTER, AS REPORTED BY THE SCHOOL DISTRICT AND THE EXEMPT AMOUNT
SHALL BE ESTABLISHED FOR THE SEGMENT. IN THE CASE OF SCHOOL DISTRICTS
WITHIN APPROVED ASSESSING UNITS AS DEFINED IN SECTION NINETEEN HUNDRED
ONE OF THIS CHAPTER WHICH HAVE ADOPTED THE PROVISIONS OF SECTION NINE-
TEEN HUNDRED THREE OF THIS CHAPTER, THE SCHOOL DISTRICT TAX RATE TO BE
USED FOR THIS PURPOSE SHALL BE THE TAX RATE APPLICABLE TO THE HOMESTEAD
CLASS, AS DEFINED IN ARTICLE NINETEEN OF THIS CHAPTER, AS REPORTED BY
THE SCHOOL DISTRICT.
(F) WHERE THE PROVISIONS OF SUBPARAGRAPH (IV) OF PARAGRAPH (K) OF
SUBDIVISION TWO OF SECTION FOUR HUNDRED TWENTY-FIVE OF THIS CHAPTER ARE
APPLICABLE, THE APPLICABLE REBATE AMOUNT SHALL BE ONE-THIRD OF THE
OTHERWISE APPLICABLE REBATE AMOUNT SET FORTH IN PARAGRAPH (B) OR (C) OF
THIS SUBDIVISION. THE STATE BOARD SHALL CALCULATE AND CERTIFY TO THE
DEPARTMENT OF TAXATION AND FINANCE THE REBATE AMOUNTS APPLICABLE IN SUCH
CASES, ALONG WITH THE CERTIFICATION REQUIRED BY PARAGRAPH (A) OF THIS
SUBDIVISION.
(G) FOR THE PURPOSES OF THE TWO THOUSAND TEN--TWO THOUSAND ELEVEN
SCHOOL YEAR AND EACH YEAR THEREAFTER, TAX REBATES AUTHORIZED PURSUANT TO
THIS SECTION SHALL APPLY ONLY TO THOSE OWNERS WHO:
(I) HAVE ATTAINED THE AGE OF SIXTY-FIVE YEARS OR OLDER; AND
(II) HAVE "AFFILIATED INCOME" AS DEFINED IN PARAGRAPH (B) OF SUBDIVI-
SION SIX OF SECTION ONE HUNDRED SEVENTY-EIGHT OF THE TAX LAW EQUAL TO OR
LESS THAN ONE HUNDRED FIFTY THOUSAND DOLLARS.
S 2. The real property tax law is amended by adding a new section 1307
to read as follows:
S 1307. LIMITATIONS UPON SCHOOL DISTRICT TAX LEVIES. 1. GENERALLY.
UNLESS OTHERWISE PROVIDED BY LAW, THE AMOUNT OF TAXES THAT MAY BE LEVIED
BY OR ON BEHALF OF ANY SCHOOL DISTRICT, OTHER THAN A CITY SCHOOL
DISTRICT OF A CITY WITH ONE HUNDRED TWENTY-FIVE THOUSAND INHABITANTS OR
MORE, SHALL NOT EXCEED THE TAX LEVY LIMITATIONS ESTABLISHED PURSUANT TO
SECTION TWO THOUSAND TWENTY-THREE-A OF THE EDUCATION LAW. IT SHALL BE
THE RESPONSIBILITY OF THE COMMISSIONER OF EDUCATION TO ANNUALLY DETER-
MINE THE TAX LEVY LIMIT OF EACH SCHOOL DISTRICT IN ACCORDANCE WITH THE
PROVISIONS OF THIS SECTION.
2. DEFINITIONS. AS USED IN THIS SECTION:
(A) "AVAILABLE CARRYOVER" MEANS THE SUM OF THE AMOUNTS BY WHICH THE
TAX LEVY FOR EACH SCHOOL YEAR FROM THE TWO THOUSAND EIGHT--TWO THOUSAND
NINE SCHOOL YEAR THROUGH THE PRIOR SCHOOL YEAR WAS BELOW THE APPLICABLE
TAX LEVY LIMIT FOR SUCH SCHOOL YEAR, IF ANY.
(B) "COMING SCHOOL YEAR" MEANS THE SCHOOL YEAR FOR WHICH TAX LEVY
LIMITS ARE BEING DETERMINED PURSUANT TO THIS SECTION.
(C) "INFLATION FACTOR" MEANS THE PERCENTAGE THAT REPRESENTS THE PROD-
UCT OF ONE HUNDRED AND THE QUOTIENT OF: (I) THE AVERAGE OF THE NATIONAL
CONSUMER PRICE INDEXES DETERMINED BY THE UNITED STATES DEPARTMENT OF
A. 9428 5
LABOR FOR THE TWELVE MONTH PERIOD PRECEDING JANUARY FIRST OF THE CURRENT
YEAR MINUS THE AVERAGE OF THE NATIONAL CONSUMER PRICE INDEXES DETERMINED
BY THE UNITED STATES DEPARTMENT OF LABOR FOR THE TWELVE-MONTH PERIOD
PRECEDING JANUARY FIRST OF THE PRIOR YEAR, DIVIDED BY: (II) THE AVERAGE
OF THE NATIONAL CONSUMER PRICE INDEXES DETERMINED BY THE UNITED STATES
DEPARTMENT OF LABOR FOR THE TWELVE-MONTH PERIOD PRECEDING JANUARY FIRST
OF THE PRIOR YEAR, WITH THE RESULT EXPRESSED AS A DECIMAL TO TWO PLACES.
(D) "LEVY GROWTH FACTOR" SHALL BE THE LESSER OF: (I) FOUR PERCENT; OR
(II) ONE HUNDRED TWENTY PERCENT OF THE INFLATION FACTOR.
(E) "PRIOR SCHOOL YEAR" MEANS THE SCHOOL YEAR IMMEDIATELY PRECEDING
THE COMING SCHOOL YEAR.
(F) "SCHOOL DISTRICT" MEANS A COMMON SCHOOL DISTRICT, UNION FREE
SCHOOL DISTRICT, CENTRAL SCHOOL DISTRICT, CENTRAL HIGH SCHOOL DISTRICT
OR A CITY SCHOOL DISTRICT IN A CITY WITH LESS THAN ONE HUNDRED
TWENTY-FIVE THOUSAND INHABITANTS.
(G) "TAX LEVY BASE" MEANS THE AMOUNT OF TAXES A SCHOOL DISTRICT WOULD
BE AUTHORIZED TO LEVY WITHOUT THE ADDITION OF ANY AVAILABLE CARRYOVER
AMOUNT.
(H) "TAX LEVY LIMIT" MEANS THE AMOUNT OF TAXES A SCHOOL DISTRICT IS
AUTHORIZED TO LEVY PURSUANT TO THIS SECTION, IF ANY.
3. TAX BASE GROWTH FACTOR. (A) NO LATER THAN MARCH FIRST OF EACH YEAR,
THE STATE BOARD SHALL IDENTIFY THOSE SCHOOL DISTRICTS FOR WHICH TAX BASE
GROWTH FACTORS MUST BE DETERMINED FOR THE COMING SCHOOL YEAR, AND SHALL
NOTIFY THE COMMISSIONER OF EDUCATION OF THE TAX BASE GROWTH FACTORS SO
DETERMINED, IF ANY.
(B) THE STATE BOARD SHALL CALCULATE A QUANTITY CHANGE FACTOR FOR EACH
SCHOOL DISTRICT FOR THE COMING SCHOOL YEAR BASED UPON THE PHYSICAL OR
QUANTITY CHANGE, AS DEFINED BY SECTION TWELVE HUNDRED TWENTY OF THIS
CHAPTER, REPORTED TO THE STATE BOARD BY THE ASSESSOR OR ASSESSORS PURSU-
ANT TO SECTION FIVE HUNDRED SEVENTY-FIVE OF THIS CHAPTER. THE QUANTITY
CHANGE FACTOR SHALL SHOW THE PERCENTAGE BY WHICH THE FULL VALUE OF THE
TAXABLE REAL PROPERTY IN THE SCHOOL DISTRICT HAS CHANGED DUE TO PHYSICAL
OR QUANTITY CHANGE BETWEEN THE SECOND FINAL ASSESSMENT ROLL OR ROLLS
PRECEDING THE FINAL ASSESSMENT ROLL OR ROLLS UPON WHICH TAXES ARE TO BE
LEVIED, AND THE FINAL ASSESSMENT ROLL OR ROLLS IMMEDIATELY PRECEDING THE
FINAL ASSESSMENT ROLL OR ROLLS UPON WHICH TAXES ARE TO BE LEVIED.
(C) AFTER DETERMINING THE QUANTITY CHANGE FACTOR FOR A SCHOOL
DISTRICT, THE STATE BOARD SHALL PROCEED AS FOLLOWS:
(I) IF THE QUANTITY CHANGE FACTOR IS NEGATIVE, THE STATE BOARD SHALL
NOT DETERMINE A TAX BASE GROWTH FACTOR FOR THE SCHOOL DISTRICT.
(II) IF THE QUANTITY CHANGE FACTOR IS POSITIVE, THE STATE BOARD SHALL
DETERMINE A TAX BASE GROWTH FACTOR FOR THE SCHOOL DISTRICT WHICH IS
EQUAL TO THE QUANTITY CHANGE FACTOR, PROVIDED THAT IN NO CASE SHALL A
TAX BASE GROWTH FACTOR BE IN EXCESS OF TEN PERCENT.
4. COMPUTATION OF TAX LEVY LIMITS. (A) THE TAX LEVY BASE FOR EACH
SCHOOL YEAR SHALL BE DETERMINED AS FOLLOWS:
(I) ASCERTAIN THE TOTAL AMOUNT OF TAXES LEVIED FOR THE PRIOR SCHOOL
YEAR.
(II) ADD ANY PAYMENTS IN LIEU OF TAXES THAT WERE RECEIVABLE IN THE
PRIOR SCHOOL YEAR.
(III) MULTIPLY THE RESULT BY THE LEVY GROWTH FACTOR.
(IV) MULTIPLY THE RESULT BY THE TAX BASE GROWTH FACTOR, IF ANY.
(B) THE TAX LEVY BASE SHALL BE ADJUSTED BY ADDING THE AVAILABLE CARRY-
OVER, IF ANY, PROVIDED THAT IN NO EVENT SHALL THE AMOUNT OF ADDED CARRY-
OVER EXCEED ONE AND ONE-HALF PERCENT OF THE TAX LEVY FOR THE PRIOR
SCHOOL YEAR.
A. 9428 6
(C) THE TAX LEVY LIMIT FOR THE COMING SCHOOL YEAR SHALL BE THE
ADJUSTED TAX LEVY BASE, LESS ANY PAYMENTS IN LIEU OF TAXES RECEIVABLE IN
THE COMING SCHOOL YEAR. NO LATER THAN MARCH FIRST OF EACH YEAR, THE
COMMISSIONER OF EDUCATION SHALL CALCULATE THE TAX LEVY LIMIT FOR EACH
SCHOOL DISTRICT, AND SHALL NOTIFY EACH SCHOOL DISTRICT OF THE LEVY
GROWTH FACTOR, THE DISTRICT'S TAX BASE GROWTH FACTOR, IF ANY, THE
DISTRICT'S TAX LEVY BASE AND THE DISTRICT'S TAX LEVY LIMIT.
5. VOTER UNDERRIDES. THE QUALIFIED VOTERS OF A SCHOOL DISTRICT MAY
VOTE TO REDUCE (OR UNDERRIDE) THE LIMITATIONS IMPOSED BY THIS SECTION
FOR SUCH SCHOOL DISTRICT FOR THE COMING SCHOOL YEAR IN THE MANNER
PROVIDED BY SECTION TWO THOUSAND TWENTY-THREE-A OF THE EDUCATION LAW.
6. REORGANIZED SCHOOL DISTRICTS. WHEN TWO OR MORE SCHOOL DISTRICTS
REORGANIZE, THE COMMISSIONER OF EDUCATION SHALL DETERMINE THE TAX LEVY
LIMIT FOR THE REORGANIZED SCHOOL DISTRICT BASED ON THE RESPECTIVE TAX
LEVY LIMITS OF THE SCHOOL DISTRICTS THAT FORMED THE REORGANIZED DISTRICT
FROM THE LAST SCHOOL YEAR IN WHICH THEY WERE SEPARATE DISTRICTS,
PROVIDED THAT IN THE EVENT OF FORMATION OF A NEW CENTRAL HIGH SCHOOL
DISTRICT, THE TAX LEVY LIMITS FOR THE NEW CENTRAL HIGH SCHOOL DISTRICT
AND ITS COMPONENT SCHOOL DISTRICTS SHALL BE DETERMINED IN ACCORDANCE
WITH A METHODOLOGY PRESCRIBED BY THE COMMISSIONER OF EDUCATION.
7. ERRONEOUS LEVIES. IN THE EVENT A SCHOOL DISTRICT'S ACTUAL TAX LEVY
FOR A GIVEN SCHOOL YEAR EXCEEDS THE MAXIMUM ALLOWABLE LEVY AS ESTAB-
LISHED PURSUANT TO SECTION TWO THOUSAND TWENTY-THREE-A OF THE EDUCATION
LAW DUE TO CLERICAL OR TECHNICAL ERRORS, THE SCHOOL DISTRICT SHALL PLACE
THE EXCESS AMOUNT OF THE LEVY IN RESERVE IN ACCORDANCE WITH SUCH
REQUIREMENTS AS THE STATE COMPTROLLER MAY PRESCRIBE, AND SHALL USE SUCH
FUNDS AND ANY INTEREST EARNED THEREON TO OFFSET THE TAX LEVY FOR THE
ENSUING SCHOOL YEAR.
8. TAX EFFORT. BEGINNING WITH THE TWO THOUSAND ELEVEN--TWO THOUSAND
TWELVE SCHOOL YEAR, THE COMMISSIONER OF EDUCATION SHALL ANNUALLY IDENTI-
FY THOSE SCHOOL DISTRICTS FOR WHICH A MODIFIED TAX LEVY LIMIT IS APPRO-
PRIATE, USING CRITERIA PRESCRIBED BY THE COMMISSIONER BASED UPON A
DISTRICT'S FAILURE TO MEET THE "EXPECTED LOCAL CONTRIBUTION" COMPONENT
OF THE FOUNDATION AID FORMULA PRESCRIBED BY SUBDIVISION FOUR OF SECTION
THIRTY-SIX HUNDRED TWO OF THE EDUCATION LAW AND SUCH OTHER FACTORS AS HE
OR SHE DEEMS APPROPRIATE. NOTWITHSTANDING ANY PROVISION OF LAW TO THE
CONTRARY, FOR PURPOSES OF DETERMINING THE TAX LEVY LIMITS APPLICABLE TO
ANY SUCH SCHOOL DISTRICT FOR THE ENSUING SCHOOL YEAR:
(A) THE LEVY GROWTH FACTOR SHALL BE THE LESSER OF (I) FIVE PERCENT; OR
(II) ONE HUNDRED FIFTY PERCENT OF THE INFLATION FACTOR.
(B) A TAX LEVY PROPOSITION SUBMITTED PURSUANT TO SUBDIVISION THREE OF
SECTION TWO THOUSAND TWENTY-THREE-A OF THE EDUCATION LAW SHALL BE
APPROVED IF OVER FIFTY PERCENT OF THE VOTES ARE IN THE AFFIRMATIVE.
(C) AN UNDERRIDE PROPOSITION SUBMITTED PURSUANT TO SUBDIVISION TWO OF
SECTION TWO THOUSAND TWENTY-THREE-A OF THE EDUCATION LAW SHALL BE
APPROVED IF OVER SIXTY PERCENT OF THE VOTES ARE IN THE AFFIRMATIVE.
S 3. The tax law is amended by adding a new section 178 to read as
follows:
S 178. "MIDDLE CLASS STAR" REBATE PROGRAM. 1. THE COMMISSIONER SHALL
ISSUE THE LOCAL PROPERTY TAX REBATES AUTHORIZED BY SECTION THIRTEEN
HUNDRED SIX-B OF THE REAL PROPERTY TAX LAW EXCEPT AS PROVIDED IN PARA-
GRAPH (G) OF SUBDIVISION THREE OF SUCH SECTION. FOR PURPOSES OF THIS
SECTION THE REBATE SHALL BE CALCULATED USING THE COMPUTATION FORMULA SET
FORTH IN SUBDIVISION THREE OF SECTION THIRTEEN HUNDRED SIX-B OF THE REAL
PROPERTY TAX LAW.
A. 9428 7
2. ON OR BEFORE DECEMBER THIRTY-FIRST, TWO THOUSAND NINE AND ON AUGUST
FIFTEENTH EACH YEAR THEREAFTER, THE EXECUTIVE DIRECTOR OF THE OFFICE OF
REAL PROPERTY SERVICES, OR HIS OR HER DESIGNEE, OR ON OR BEFORE DECEMBER
THIRTY-FIRST, TWO THOUSAND NINE AND ON JULY FIRST EACH YEAR THEREAFTER
IN THE CASE OF A CITY WITH A POPULATION OF ONE MILLION OR MORE, THE
COMMISSIONER OF FINANCE, SHALL PROVIDE TO THE COMMISSIONER A REPORT IN A
MUTUALLY AGREEABLE FORMAT CONCERNING THOSE PARCELS WHICH SATISFY THE
CRITERIA SET FORTH IN SECTION THIRTEEN HUNDRED SIX-B OF THE REAL PROPER-
TY TAX LAW.
3. THE COMMISSIONER IN CONSULTATION WITH THE OFFICE OF REAL PROPERTY
SERVICES AND IN THE CASE OF A CITY WITH A POPULATION OF ONE MILLION OR
MORE, THE COMMISSIONER OF FINANCE, IS AUTHORIZED TO DEVELOP PROCEDURES
NECESSARY TO PROVIDE FOR THE ISSUANCE OF LOCAL PROPERTY TAX REBATES TO
QUALIFYING PROPERTY OWNERS, AND THOSE QUALIFYING PROPERTY OWNERS THAT
DID NOT RECEIVE THEM INITIALLY. IF THE COMMISSIONER IS NOT SATISFIED
THAT THE PROPERTY OWNER IS QUALIFIED FOR THE LOCAL PROPERTY TAX REBATE,
THE COMMISSIONER SHALL NOT ISSUE SUCH REBATE.
4. WHEN THE PROPER PAYMENT OF A TAX REBATE UNDER THIS SECTION DEPENDS
UPON CONSTRUCTION OF THE MEANING OF THE PROVISIONS OF SECTION THIRTEEN
HUNDRED SIX-B OF THE REAL PROPERTY TAX LAW (AND ANY RELATED PROVISIONS
OF SUCH LAW) OR INTERPRETATION OF THE TERMS CONTAINED THEREIN, IT SHALL
BE THE RESPONSIBILITY OF THE STATE BOARD OF REAL PROPERTY SERVICES TO
PROVIDE TO THE DEPARTMENT THE CONSTRUCTION OR INTERPRETATION OF ANY SUCH
PROVISIONS OR TERMS.
5. BY DEPOSITING A REBATE ISSUED PURSUANT TO THIS SECTION AND AUTHOR-
IZED BY SECTION THIRTEEN HUNDRED SIX-B OF THE REAL PROPERTY TAX LAW, THE
PAYEE IS CERTIFYING THAT HE OR SHE IS THE PROPERTY OWNER, AND THAT THE
PRIMARY RESIDENCE OF SUCH PROPERTY OWNER IS NOT SUBJECT TO ANY DELIN-
QUENT SCHOOL TAXES.
6. VERIFICATION OF "AFFILIATED INCOME" FOR "MIDDLE CLASS STAR" REBATE
PROGRAM. (A) GENERALLY. THE DETERMINATION OF THE "AFFILIATED INCOME" OF
PARCELS FOR PURPOSES OF THE "MIDDLE CLASS STAR" REBATE PROGRAM AS
AUTHORIZED BY SUBDIVISION THREE OF SECTION THIRTEEN HUNDRED SIX-B OF THE
REAL PROPERTY TAX LAW SHALL BE MADE AS PROVIDED BY THIS SECTION.
(B) FOR PURPOSES OF THIS SUBDIVISION, THE TERM "INCOME" SHALL HAVE THE
SAME MEANING AS SET FORTH IN SUBPARAGRAPH (II) OF PARAGRAPH (B) OF
SUBDIVISION FOUR OF SECTION FOUR HUNDRED TWENTY-FIVE OF THE REAL PROPER-
TY TAX LAW. THE TERM "AFFILIATED INCOME" SHALL MEAN THE COMBINED INCOME
OF ALL OF THE OWNERS OF THE PARCEL WHO RESIDED PRIMARILY THEREON ON THE
TAXABLE STATUS DATE FOR THE ASSESSMENT ROLL USED TO GENERATE THE APPLI-
CABLE SCHOOL TAX BILLS, AND OF ANY OWNERS' SPOUSES FILING JOINTLY OR
SPOUSES' RESIDING PRIMARILY THEREON IN THE CASES OF SPOUSES' FILING
SEPARATE RETURNS ON SUCH TAXABLE STATUS DATE AND SHALL BE DETERMINED AS
FOLLOWS:
(I) FOR THE TWO THOUSAND NINE--TWO THOUSAND TEN SCHOOL YEAR, AFFIL-
IATED INCOME SHALL BE DETERMINED BASED UPON THE PARTIES' INCOMES FOR THE
INCOME TAX YEAR ENDING IN TWO THOUSAND EIGHT. IN EACH SUBSEQUENT YEAR,
THE APPLICABLE INCOME TAX YEAR SHALL BE ADVANCED BY ONE YEAR.
(II) THE DEPARTMENT SHALL DETERMINE THE AFFILIATED INCOME FOR EACH
PARCEL AND SHALL ASSIGN A REBATE AMOUNT FOR EACH PARCEL BASED UPON SUCH
DETERMINATION. IN ANY CASE WHERE AFFILIATED INCOME CANNOT BE DETERMINED,
A REBATE SHALL NOT BE ISSUED.
7. NOTIFICATION REQUIREMENT. THE DEPARTMENT SHALL MAIL INFORMATION
CONCERNING THE "MIDDLE CLASS STAR" REBATE PROGRAM TO OWNERS OF PARCELS
RECEIVING A BASIC STAR EXEMPTION ON THE ASSESSMENT ROLL USED TO GENERATE
THE TWO THOUSAND NINE--TWO THOUSAND TEN SCHOOL TAX BILL. SUCH NOTIFICA-
A. 9428 8
TION SHALL EXPLAIN THAT PROPERTY OWNERS MUST FILE APPLICATIONS WITH THE
DEPARTMENT IN ORDER TO OBTAIN THE REBATE AVAILABLE UNDER THE "MIDDLE
CLASS STAR" REBATE PROGRAM. SUCH NOTICE SHALL FURTHER EXPLAIN HOW TO
OBTAIN THE APPLICATION.
8. APPLICATIONS. (A) IN ORDER TO OBTAIN THE BENEFITS OF THE "MIDDLE
CLASS STAR" REBATE PROGRAM, THE PROPERTY OWNER MUST SUBMIT AN APPLICA-
TION TO THE DEPARTMENT NO LATER THAN DECEMBER THIRTY-FIRST, TWO THOUSAND
NINE. THE APPLICANT SHALL PROVIDE THE DEPARTMENT WITH SUCH INFORMATION
AS MAY BE NECESSARY TO DETERMINE THE PARCEL'S AFFILIATED INCOME. THE
PERSONS OTHER THAN THE APPLICANT WHOSE INCOMES ARE NECESSARY TO THE
DETERMINATION OF THE PARCEL'S AFFILIATED INCOME SHALL BE REFERRED TO IN
THIS SECTION AS "AFFILIATED PERSONS." RECIPIENTS OF THE ENHANCED STAR
EXEMPTION SHALL NOT FILE AN APPLICATION TO RECEIVE A REBATE. THE DEPART-
MENT SHALL MAIL ENHANCED STAR REBATE RECIPIENTS THEIR REBATES IN A TIME-
LY MANNER.
(B) IF THE APPLICANT OR ANY AFFILIATED PERSONS WERE NOT REQUIRED TO
FILE NEW YORK STATE INCOME TAX RETURNS FOR THE TWO THOUSAND EIGHT INCOME
TAX YEAR BECAUSE THEIR INCOMES WERE BELOW THE THRESHOLD THAT NECESSI-
TATED SUCH FILING, THE APPLICATION SHALL SO INDICATE.
(C) IF THE APPLICANT OR ANY AFFILIATED PERSONS WERE NOT REQUIRED TO
FILE NEW YORK STATE INCOME TAX RETURNS FOR THE TWO THOUSAND EIGHT INCOME
TAX YEAR BECAUSE THEY DID NOT RESIDE IN NEW YORK STATE IN SUCH TAXABLE
YEAR, THE APPLICATION SHALL SO INDICATE. SUCH PERSONS SHALL PROVIDE WITH
THE APPLICATION ANY INFORMATION THAT THE DEPARTMENT DETERMINES IS NECES-
SARY TO CALCULATE THE PARCEL'S AFFILIATED INCOME UNDER THE "MIDDLE CLASS
STAR" REBATE PROGRAM.
(D) AFTER TWO THOUSAND NINE, APPLICATIONS SHALL BE REQUIRED ONLY WHEN
A NEW APPLICATION FOR A BASIC STAR EXEMPTION FOR REAL PROPERTY TAXATION
IS FILED PURSUANT TO SECTION FOUR HUNDRED TWENTY-FIVE OF THE REAL PROP-
ERTY TAX LAW, OR WHEN THERE IS A CHANGE OF OWNERSHIP WHICH DOES NOT
NECESSITATE THE FILING OF A NEW APPLICATION FOR A BASIC STAR EXEMPTION.
IN EITHER INSTANCE, AN APPLICATION SHALL BE SUBMITTED TO THE DEPARTMENT
ON A TIMELY BASIS.
(E) IF AN APPLICATION FOR A "MIDDLE CLASS STAR" REBATE IS RECEIVED
AFTER DECEMBER THIRTY-FIRST, TWO THOUSAND NINE, AN OTHERWISE ELIGIBLE
PROPERTY OWNER SHALL NOT RECEIVE A REBATE FOR SUCH YEAR. HOWEVER, SUCH
APPLICATION SHALL BE CONSIDERED TIMELY FILED FOR A REBATE IN SUBSEQUENT
YEARS PROVIDED THE OWNERSHIP OF THE PARCEL REMAINS UNCHANGED.
9. PROCESSING OF APPLICATIONS. (A) AFTER RECEIVING A TIMELY APPLICA-
TION, THE DEPARTMENT SHALL ATTEMPT TO DETERMINE THE AFFILIATED INCOME OF
THE PARCEL AND THE REBATE AMOUNT TO WHICH THE PARCEL IS ENTITLED, IF
ANY.
(B) IN THE CASE OF AN APPLICATION WHICH INDICATES THAT THE APPLICANT
AND ANY AFFILIATED PERSONS WERE NOT REQUIRED TO FILE NEW YORK STATE
INCOME TAX RETURNS FOR THE TWO THOUSAND EIGHT INCOME TAX YEAR BECAUSE
THEIR INCOMES WERE BELOW THE THRESHOLD WHICH NECESSITATED THE FILING OF
A STATE INCOME TAX RETURN, THE DEPARTMENT MAY, SUBJECT TO AUDIT, ISSUE A
REBATE EQUAL TO THE HIGHEST AMOUNT AVAILABLE FOR THAT SCHOOL DISTRICT
SEGMENT.
(C) IN THE CASE OF AN APPLICATION WHICH INDICATES THAT THE APPLICANT
AND ANY AFFILIATED PERSONS WERE NOT REQUIRED TO FILE NEW YORK STATE
INCOME TAX RETURNS FOR THE TWO THOUSAND EIGHT INCOME TAX YEAR BECAUSE
THEY DID NOT RESIDE IN NEW YORK STATE IN SUCH TAXABLE YEAR, THE APPLI-
CANT SHALL PROVIDE SUCH INFORMATION REGARDING INCOME AS IS REQUESTED BY
THE DEPARTMENT. THE DEPARTMENT SHALL ISSUE A REBATE BASED UPON THE
INFORMATION PROVIDED BY THE APPLICANT AND ANY OTHER INFORMATION TO WHICH
A. 9428 9
THE DEPARTMENT MAY HAVE ACCESS CONCERNING THE INCOME OF SUCH PERSON OR
PERSONS.
10. RECONSIDERATION OF REBATE AMOUNT. IN THE EVENT THE DEPARTMENT IS
UNABLE TO DETERMINE THE AFFILIATED INCOME FOR A PARCEL OR THE DEPARTMENT
DETERMINES THAT A REBATE SHALL NOT BE ISSUED FOR A PARCEL, THE DEPART-
MENT SHALL NOTIFY THE APPLICANT OF THAT FACT. A PROPERTY OWNER MAY SEEK
RECONSIDERATION OF THE REBATE AMOUNT DETERMINATION FOR HIS OR HER PARCEL
ON THE GROUNDS THAT THE PARCEL'S AFFILIATED INCOME WAS DETERMINED ERRO-
NEOUSLY. A PROPERTY OWNER MAY ALSO SEEK RECONSIDERATION IF NO REBATE WAS
ISSUED BECAUSE THE PARCEL'S AFFILIATED INCOME WAS UNDETERMINED. AN
APPLICATION FOR RECONSIDERATION OF REBATE AMOUNT SHALL BE MADE IN A
MANNER PRESCRIBED BY THE DEPARTMENT, AND SHALL BE ACCOMPANIED BY SUCH
DOCUMENTATION AS THE DEPARTMENT MAY REQUIRE. SUCH APPLICATION SHALL BE
FILED NO LATER THAN MARCH THIRTY-FIRST, TWO THOUSAND TEN. IF THE DEPART-
MENT FINDS AFTER REVIEWING SUCH AN APPLICATION THAT THE REBATE AMOUNT
DETERMINATION FOR A PARCEL SHOULD BE CORRECTED, IT SHALL ISSUE AN
AMENDED OR INITIAL REBATE CHECK. IF THE DEPARTMENT FINDS AFTER REVIEWING
SUCH AN APPLICATION THAT THE REBATE AMOUNT DETERMINATION FOR THE PARCEL
WAS CORRECTLY DETERMINED, IT SHALL SO NOTIFY THE APPLICANT. SUCH NOTIFI-
CATION SHALL INCLUDE AN EXPLANATION OF THE DEPARTMENT'S FINDINGS, INDI-
CATE THAT THE APPLICANT HAS THE RIGHT TO A PROCEEDING UNDER ARTICLE
SEVENTY-EIGHT OF THE CIVIL PRACTICE LAW AND RULES, AND INDICATE THE
STATUTE OF LIMITATIONS ASSOCIATED WITH SUCH PROCEEDINGS. SUCH FINDING
SHALL BE SUBJECT TO REVIEW PURSUANT ONLY TO A PROCEEDING UNDER ARTICLE
SEVENTY-EIGHT OF THE CIVIL PRACTICE LAW AND RULES.
11. SPECIAL PROVISIONS RELATING TO CO-OPERATIVE APARTMENT UNITS AND
MOBILE HOMES. THE DEPARTMENT'S DETERMINATION OF AFFILIATED INCOME SHALL
BE MADE WITH RESPECT TO THE TENANT-SHAREHOLDERS OR OWNERS OF THE UNIT IN
QUESTION RATHER THAN OF THE PARCEL.
12. SUBSEQUENT YEARS. IN EACH YEAR SUBSEQUENT TO TWO THOUSAND NINE,
AFFILIATED INCOMES SHALL CONTINUE TO BE DETERMINED AS PROVIDED BY THIS
SECTION FOR PURPOSES OF THE "MIDDLE CLASS STAR" REBATE PROGRAM, EXCEPT
THAT:
(A) THE NOTIFICATION REQUIREMENT OF SUBDIVISION SEVEN OF THIS SECTION
SHALL NOT BE APPLICABLE;
(B) APPLICATIONS SHALL BE REQUIRED ONLY AS PROVIDED IN SUBDIVISION
EIGHT OF THIS SECTION; AND
(C) IN EACH SUBSEQUENT YEAR, THE APPLICABLE INCOME TAX YEAR FOR DETER-
MINATIONS UNDER THIS SECTION SHALL BE ADVANCED ONE YEAR. ALL OTHER
APPLICABLE DATES AND DEADLINES WHICH REFERENCE A DATE IN TWO THOUSAND
NINE SHALL BE ADVANCED AND SHALL BE DEEMED TO REFERENCE DATES IN THAT
SUBSEQUENT YEAR, EXCEPT THAT APPLICATIONS FOR RECONSIDERATION OF REBATE
AMOUNT DETERMINATIONS SHALL BE SUBMITTED NO LATER THAN MARCH
THIRTY-FIRST OF THE ENSUING YEAR.
13. CONFIDENTIAL INFORMATION; DISCLOSURE PROHIBITION. INFORMATION
REGARDING REBATES ISSUED TO INDIVIDUALS SHALL NOT BE SUBJECT TO DISCLO-
SURE; INCLUDING NAMES, ADDRESSES, AND DOLLAR AMOUNTS OF REBATES. IN
ADDITION, ALL APPLICATIONS SUBMITTED FOR REBATES SHALL NOT BE SUBJECT TO
DISCLOSURE.
14. DEADLINE. IF ANY APPLICABLE DEADLINE SHALL FALL ON A SATURDAY,
SUNDAY OR LEGAL HOLIDAY, SUCH DEADLINE SHALL BE ADVANCED TO THE NEXT
BUSINESS DAY.
15. AFFILIATED INCOME BRACKETS; INDEXING. THE DEPARTMENT SHALL ESTAB-
LISH THE AFFILIATED INCOME BRACKETS TO BE ASSOCIATED WITH THE REBATE
AMOUNTS FOR THE TWO THOUSAND FOURTEEN--TWO THOUSAND FIFTEEN SCHOOL YEAR
AND EACH SCHOOL YEAR THEREAFTER BY APPLYING THE INFLATION FACTOR SET
A. 9428 10
FORTH IN THIS SUBDIVISION TO THE FIGURES THAT DEFINED THE INCOME BRACK-
ETS THAT WERE APPLICABLE TO THE TWO THOUSAND THIRTEEN--TWO THOUSAND
FOURTEEN SCHOOL YEAR, AND ROUNDING EACH RESULT TO THE NEAREST MULTIPLE
OF ONE HUNDRED DOLLARS. FOR PURPOSES OF THIS SUBDIVISION, THE
"INFLATION FACTOR" FOR EACH INCOME BRACKET SHALL BE DETERMINED BY THE
PERCENTAGE INCREASE IN THE CONSUMER PRICE INDEX FOR URBAN WAGE EARNERS
AND CLERICAL WORKERS (CPI-W) PUBLISHED BY THE UNITED STATES DEPARTMENT
OF LABOR, BUREAU OF LABOR STATISTICS, FOR THE THIRD QUARTER OF THE
CALENDAR YEAR PRECEDING THE APPLICABLE SCHOOL YEAR, AS COMPARED TO THE
THIRD QUARTER OF THE PRIOR CALENDAR YEAR. IF A BASE FIGURE AS SO DETER-
MINED IS NOT EXACTLY EQUAL TO A MULTIPLE OF ONE HUNDRED DOLLARS, IT
SHALL BE ROUNDED TO THE NEAREST MULTIPLE OF ONE HUNDRED DOLLARS. IN EACH
SUBSEQUENT SCHOOL YEAR, THE PRIOR YEAR'S INCOME BRACKETS SHALL BE
INDEXED USING THE ABOVE FORMULA WITH EACH YEAR ADVANCED BY ONE YEAR.
S 4. Section 606 of the tax law is amended by adding a new subsection
(qq) to read as follows:
(QQ) MIDDLE CLASS CIRCUIT BREAKER CREDIT. (1) DEFINITIONS. FOR THE
PURPOSES OF THIS SUBSECTION:
(A) "QUALIFIED TAXPAYER" MEANS A RESIDENT INDIVIDUAL OF THE STATE WHO
OWNS OR RENTS THE RESIDENTIAL REAL PROPERTY IN WHICH HE OR SHE RESIDES,
AND HAS RESIDED IN SUCH RESIDENTIAL REAL PROPERTY FOR NOT LESS THAN
THREE YEARS.
(B) "HOUSEHOLD" OR "MEMBERS OF THE HOUSEHOLD" MEANS A QUALIFIED
TAXPAYER OR QUALIFIED TAXPAYERS AND ALL OTHER PERSONS, NOT NECESSARILY
RELATED, WHO ALL RESIDE IN THE RESIDENTIAL REAL PROPERTY OWNED BY THE
TAXPAYER OR TAXPAYERS, AND SHARE ITS FURNISHINGS, FACILITIES AND ACCOM-
MODATIONS; PROVIDED THAT NO PERSON MAY BE A MEMBER OF MORE THAN ONE
HOUSEHOLD AT ONE TIME.
(C) "HOUSEHOLD GROSS INCOME" MEANS THE AGGREGATE ADJUSTED GROSS INCOME
OF ALL MEMBERS OF THE HOUSEHOLD FOR THE TAXABLE YEAR AS REPORTED FOR
FEDERAL INCOME TAX PURPOSES, OR WHICH WOULD BE REPORTED AS ADJUSTED
GROSS INCOME IF A FEDERAL INCOME TAX RETURN WERE REQUIRED TO BE FILED,
WITH THE MODIFICATIONS IN SUBSECTION (B) OF SECTION SIX HUNDRED TWELVE
OF THIS ARTICLE BUT WITHOUT THE MODIFICATIONS IN SUBSECTION (C) OF SUCH
SECTION, PLUS ANY PORTION OF THE GAIN FROM THE SALE OR EXCHANGE OF PROP-
ERTY OTHERWISE EXCLUDED FROM SUCH AMOUNT; EARNED INCOME FROM SOURCES
WITHOUT THE UNITED STATES EXCLUDABLE FROM FEDERAL GROSS INCOME BY
SECTION NINE HUNDRED ELEVEN OF THE INTERNAL REVENUE CODE; SUPPORT MONEY
NOT INCLUDED IN ADJUSTED GROSS INCOME; NONTAXABLE STRIKE BENEFITS;
SUPPLEMENTAL SECURITY INCOME PAYMENTS; THE GROSS AMOUNT OF ANY PENSION
OR ANNUITY BENEFITS TO THE EXTENT NOT INCLUDED IN SUCH ADJUSTED GROSS
INCOME (INCLUDING, BUT NOT LIMITED TO, RAILROAD RETIREMENT BENEFITS AND
ALL PAYMENTS RECEIVED UNDER THE FEDERAL SOCIAL SECURITY ACT AND VETER-
ANS' DISABILITY PENSIONS); NONTAXABLE INTEREST RECEIVED FROM THE STATE
OF NEW YORK, ITS AGENCIES, INSTRUMENTALITIES, PUBLIC CORPORATIONS, OR
POLITICAL SUBDIVISIONS (INCLUDING A PUBLIC CORPORATION CREATED PURSUANT
TO AGREEMENT OR COMPACT WITH ANOTHER STATE OR CANADA); WORKERS' COMPEN-
SATION; THE GROSS AMOUNT OF "LOSS-OF-TIME" INSURANCE; AND THE AMOUNT OF
CASH PUBLIC ASSISTANCE AND RELIEF, OTHER THAN MEDICAL ASSISTANCE FOR THE
NEEDY, PAID TO OR FOR THE BENEFIT OF THE QUALIFIED TAXPAYER OR MEMBERS
OF HIS OR HER HOUSEHOLD. HOUSEHOLD GROSS INCOME SHALL NOT INCLUDE
SURPLUS FOODS OR OTHER RELIEF IN KIND OR PAYMENTS MADE TO INDIVIDUALS
BECAUSE OF THEIR STATUS AS VICTIMS OF NAZI PERSECUTION AS DEFINED IN
PUBLIC LAW 103-286 OR ANY DISABILITY COMPENSATION RECEIVED BY VETERANS
ON ACCOUNT OF INJURY OR ILLNESS INCURRED OR AGGRAVATED DURING MILITARY
SERVICE IN THE WARS IN AFGHANISTAN AND IRAQ SINCE SEPTEMBER ELEVENTH,
A. 9428 11
TWO THOUSAND ONE. PROVIDED, FURTHER, HOUSEHOLD GROSS INCOME SHALL ONLY
INCLUDE ALL SUCH INCOME RECEIVED BY ALL MEMBERS OF THE HOUSEHOLD WHILE
MEMBERS OF SUCH HOUSEHOLD. FOR FARM FAMILIES EARNING AT LEAST FIFTY
PERCENT OF THEIR INCOME FROM FARMING, "ADJUSTED GROSS INCOME" SHALL BE
REPLACED WITH "MODIFIED ADJUSTED GROSS INCOME" FOR FEDERAL TAX PURPOSES
AS REPORTED ON THE APPLICANT'S FEDERAL AND STATE INCOME TAX RETURNS FOR
THE APPLICABLE INCOME TAX YEAR.
(D) "ADJUSTED RENT" MEANS RENT PAID FOR THE RIGHT OF OCCUPANCY OF A
RESIDENCE.
(E) "REAL PROPERTY TAX EQUIVALENT" MEANS (1) FOR TAXABLE YEARS BEGIN-
NING IN TWO THOUSAND TEN, FIFTEEN PERCENT OF THE ADJUSTED RENT ACTUALLY
PAID IN THE TAXABLE YEAR BY A HOUSEHOLD SOLELY FOR THE RIGHT OF OCCUPAN-
CY OF ITS NEW YORK RESIDENCE FOR THE TAXABLE YEAR. IF (I) A RESIDENCE IS
RENTED TO TWO OR MORE INDIVIDUALS AS COTENANTS, OR SUCH INDIVIDUALS
SHARE IN THE PAYMENT OF A SINGLE RENT FOR THE RIGHT OF OCCUPANCY OF SUCH
RESIDENCE, AND (II) EACH OF SUCH INDIVIDUALS IS A MEMBER OF A DIFFER-
ENT HOUSEHOLD, ONE OR MORE OF WHICH INDIVIDUALS SHARES SUCH RESIDENCE,
REAL PROPERTY TAX EQUIVALENT IS THAT PORTION OF FIFTEEN PERCENT OF THE
ADJUSTED RENT PAID IN THE TAXABLE YEAR WHICH REFLECTS THAT PORTION OF
THE RENT ATTRIBUTABLE TO THE QUALIFIED TAXPAYER AND THE MEMBERS OF HIS
OR HER HOUSEHOLD; AND (2) FOR TAXABLE YEARS BEGINNING IN TWO THOUSAND
ELEVEN AND THEREAFTER, TWENTY PERCENT OF THE ADJUSTED RENT ACTUALLY PAID
IN THE TAXABLE YEAR BY A HOUSEHOLD SOLELY FOR THE RIGHT OF OCCUPANCY OF
ITS NEW YORK RESIDENCE FOR THE TAXABLE YEAR. IF (I) A RESIDENCE IS RENT-
ED TO TWO OR MORE INDIVIDUALS AS COTENANTS, OR SUCH INDIVIDUALS SHARE IN
THE PAYMENT OF A SINGLE RENT FOR THE RIGHT OF OCCUPANCY OF SUCH RESI-
DENCE, AND (II) EACH OF SUCH INDIVIDUALS IS A MEMBER OF A DIFFERENT
HOUSEHOLD, ONE OR MORE OF WHICH INDIVIDUALS SHARES SUCH RESIDENCE, REAL
PROPERTY TAX EQUIVALENT IS THAT PORTION OF TWENTY PERCENT OF THE
ADJUSTED RENT PAID IN THE TAXABLE YEAR WHICH REFLECTS THAT PORTION OF
THE RENT ATTRIBUTABLE TO THE QUALIFIED TAXPAYER AND THE MEMBERS OF HIS
OR HER HOUSEHOLD.
(F) "NET REAL PROPERTY TAX" MEANS THE REAL PROPERTY TAXES ASSESSED ON
THE RESIDENTIAL REAL PROPERTY OWNED AND OCCUPIED BY THE TAXPAYER OR
TAXPAYERS AFTER ANY EXEMPTION OR ABATEMENT RECEIVED PURSUANT TO THE REAL
PROPERTY TAX LAW, OR ANY REBATE RECEIVED PURSUANT TO SECTION THIRTEEN
HUNDRED SIX-B OF SUCH LAW.
(2) CREDIT. A QUALIFIED TAXPAYER SHALL BE ALLOWED A CREDIT AGAINST THE
TAXES IMPOSED BY THIS ARTICLE, EQUAL TO SEVENTY PERCENT OF THE AMOUNT BY
WHICH THE TAXPAYER'S NET REAL PROPERTY TAX OR THE TAXPAYER'S REAL PROP-
ERTY TAX EQUIVALENT EXCEEDS THE TAXPAYER'S MAXIMUM REAL PROPERTY TAX, AS
DETERMINED BY PARAGRAPH THREE OF THIS SUBSECTION. IF SUCH CREDIT EXCEEDS
THE TAX FOR SUCH TAXABLE YEAR, AS REDUCED BY THE OTHER CREDITS PERMITTED
BY THIS ARTICLE, THE QUALIFIED TAXPAYER MAY RECEIVE, AND THE COMP-
TROLLER, SUBJECT TO A CERTIFICATE OF THE DEPARTMENT, SHALL PAY AS AN
OVERPAYMENT, WITHOUT INTEREST, ANY EXCESS BETWEEN SUCH TAX AS SO REDUCED
AND THE AMOUNT OF THE CREDIT. IF A QUALIFIED TAXPAYER IS NOT REQUIRED TO
FILE A RETURN PURSUANT TO SECTION SIX HUNDRED FIFTY-ONE OF THIS ARTICLE,
A QUALIFIED TAXPAYER MAY NEVERTHELESS RECEIVE AND THE COMPTROLLER,
SUBJECT TO A CERTIFICATE OF THE DEPARTMENT, SHALL PAY AS AN OVERPAYMENT
THE FULL AMOUNT OF THE CREDIT, WITHOUT INTEREST.
(3) MAXIMUM REAL PROPERTY TAX. A QUALIFIED TAXPAYER'S MAXIMUM REAL
PROPERTY TAX SHALL BE DETERMINED AS FOLLOWS:
(A) IN THE CITY OF NEW YORK, AND THE COUNTIES OF NASSAU, SUFFOLK,
ROCKLAND, WESTCHESTER, PUTNAM, ORANGE AND DUTCHESS:
A. 9428 12
HOUSEHOLD GROSS INCOME MAXIMUM REAL PROPERTY TAX
ONE HUNDRED TWENTY THOUSAND SIX PERCENT OF THE
DOLLARS OR LESS HOUSEHOLD GROSS INCOME
MORE THAN ONE HUNDRED TWENTY SIX PERCENT OF ONE HUNDRED TWENTY
THOUSAND DOLLARS, BUT LESS THAN THOUSAND DOLLARS PLUS SEVEN
OR EQUAL TO ONE HUNDRED SEVENTY- PERCENT OF HOUSEHOLD GROSS INCOME
FIVE THOUSAND DOLLARS ABOVE ONE HUNDRED TWENTY THOUSAND
DOLLARS
MORE THAN ONE HUNDRED SEVENTY- SIX PERCENT OF ONE HUNDRED TWENTY
FIVE THOUSAND DOLLARS, BUT LESS THOUSAND DOLLARS PLUS SEVEN
THAN OR EQUAL TO TWO HUNDRED FIFTY PERCENT OF FIFTY-FIVE THOUSAND
THOUSAND DOLLARS DOLLARS PLUS EIGHT PERCENT OF
HOUSEHOLD GROSS INCOME ABOVE
ONE HUNDRED SEVENTY-FIVE
THOUSAND DOLLARS
MORE THAN TWO HUNDRED FIFTY NO LIMITATION.
THOUSAND DOLLARS
(B) IN ALL OTHER COUNTIES OF THE STATE:
HOUSEHOLD GROSS INCOME MAXIMUM REAL PROPERTY TAX
NINETY THOUSAND SIX PERCENT OF THE
DOLLARS OR LESS HOUSEHOLD GROSS INCOME
MORE THAN NINETY THOUSAND SIX PERCENT OF NINETY
DOLLARS, BUT LESS THAN OR EQUAL THOUSAND DOLLARS PLUS SEVEN
TO ONE HUNDRED FIFTY THOUSAND PERCENT OF HOUSEHOLD GROSS INCOME
DOLLARS ABOVE NINETY THOUSAND DOLLARS
MORE THAN ONE HUNDRED FIFTY SIX PERCENT OF NINETY THOUSAND
THOUSAND DOLLARS, BUT LESS DOLLARS PLUS SEVEN PERCENT OF
THAN OR EQUAL TO TWO HUNDRED FIFTY SIXTY THOUSAND DOLLARS PLUS
THOUSAND DOLLARS EIGHT PERCENT OF HOUSEHOLD GROSS
INCOME ABOVE ONE HUNDRED FIFTY
THOUSAND DOLLARS
MORE THAN TWO HUNDRED FIFTY NO LIMITATION.
THOUSAND DOLLARS
S 5. Subparagraphs (A) and (B) of paragraph 2 of subsection (e) of
section 1310 of the tax law, as amended by section 4 of part M of chap-
ter 57 of the laws of 2009, are amended to read as follows:
(A) Married individuals filing joint returns and surviving spouses. In
the case of a husband and wife who make a single return jointly and of a
surviving spouse:
For taxable years beginning: The credit shall be:
in 2001-2005 $125
in 2006 $230
in 2007-2008 $290
in 2009 [and after] [$125] $0
AFTER 2009 $125
(B) All others. In the case of an unmarried individual, a head of a
household or a married individual filing a separate return:
A. 9428 13
For taxable years beginning: The credit shall be:
in 2001-2005 $62.50
in 2006 $115
in 2007-2008 $145
in 2009 [and after] [$62.50] $0
AFTER 2009 $62.50
S 6. Subsection (e) of section 1310 of the tax law, as added by
section 135 of part A of chapter 389 of the laws of 1997, is amended by
adding a new paragraph 3 to read as follows:
(3) NOTWITHSTANDING THE SCHEDULE OF CREDIT IN SUBPARAGRAPHS (A) AND
(B) OF PARAGRAPH TWO OF THIS SUBSECTION, STARTING IN TWO THOUSAND TEN
TAXPAYERS WHO:
(A) ARE SIXTY-FIVE YEARS OR OLDER AS OF DECEMBER THIRTY-FIRST, TWO
THOUSAND TEN AND FOR EACH SUBSEQUENT TAX YEAR THE APPLICABLE DATE SHALL
BE ADVANCED BY ONE YEAR; AND
(B) WHERE THE HOUSEHOLD GROSS INCOME IS LESS THAN ONE HUNDRED FIFTY
THOUSAND DOLLARS SHALL INSTEAD BE ENTITLED TO A CREDIT OF THREE HUNDRED
THIRTY-FIVE DOLLARS FOR MARRIED INDIVIDUALS FILING JOINT RETURNS AND
SURVIVING SPOUSES AND ONE HUNDRED SIXTY-SEVEN DOLLARS AND FIFTY CENTS
FOR ALL OTHERS, INCLUDING AN UNMARRIED INDIVIDUAL, A HEAD OF HOUSEHOLD
OR A MARRIED INDIVIDUAL FILING A SEPARATE RETURN. THE REBATE AMOUNTS AND
INCOME LIMITATIONS SHALL BE ADJUSTED ANNUALLY BY APPLYING THE INFLATION
FACTOR SET FORTH IN PARAGRAPH TWO OF THIS SUBSECTION.
S 7. Subparagraphs (A) and (B) of paragraph 2 of subdivision (c) of
section 11-1706 of the administrative code of the city of New York, as
amended by section 5 of part M of chapter 57 of the laws of 2009, are
amended to read as follows:
(A) Married individuals filing joint returns and surviving spouses. In
the case of a husband and wife who make a single return jointly and of a
surviving spouse:
For taxable years beginning: The credit shall be:
in 2001-2005 $125
in 2006 $230
in 2007-2008 $290
in 2009 [and after] [$125] $0
AFTER 2009 $125
(B) All others. In the case of an unmarried individual, a head of a
household or a married individual filing a separate return:
For taxable years beginning: The credit shall be:
in 2001-2005 $62.50
in 2006 $115
in 2007-2008 $145
in 2009 [and after] [$65.50] $0
AFTER 2009 $65.50
S 8. Subdivision (c) of section 11-1706 of the administrative code of
the city of New York, as added by section 137 of part A of chapter 389
of the laws of 1997, is amended by adding a new paragraph 3 to read as
follows:
(3) NOTWITHSTANDING THE SCHEDULE OF CREDIT IN SUBPARAGRAPHS (A) AND
(B) OF PARAGRAPH TWO OF THIS SUBDIVISION, STARTING IN TWO THOUSAND TEN
TAXPAYERS WHO:
(A) ARE SIXTY-FIVE YEARS OR OLDER AS OF DECEMBER THIRTY-FIRST, TWO
THOUSAND TEN AND FOR EACH SUBSEQUENT TAX YEAR THE APPLICABLE DATE SHALL
BE ADVANCED BY ONE YEAR; AND
(B) WHERE THE HOUSEHOLD GROSS INCOME IS LESS THAN ONE HUNDRED FIFTY
THOUSAND DOLLARS SHALL INSTEAD BE ENTITLED TO A CREDIT OF THREE HUNDRED
A. 9428 14
THIRTY-FIVE DOLLARS FOR MARRIED INDIVIDUALS FILING JOINT RETURNS AND
SURVIVING SPOUSES AND ONE HUNDRED SIXTY-SEVEN DOLLARS AND FIFTY CENTS
FOR ALL OTHERS, INCLUDING AN UNMARRIED INDIVIDUAL, A HEAD OF HOUSEHOLD
OR A MARRIED INDIVIDUAL FILING A SEPARATE RETURN. THE REBATE AMOUNTS AND
INCOME LIMITATIONS SHALL BE ADJUSTED ANNUALLY BY APPLYING THE INFLATION
FACTOR SET FORTH IN PARAGRAPH TWO OF THIS SUBDIVISION.
S 9. Section 1608 of the education law, as amended by section 5 of
part A of chapter 436 of the laws of 1997, subdivisions 2 and 4 as
amended by chapter 640 of the laws of 2008, subdivision 7 as amended by
section 4 of part H of chapter 83 of the laws of 2002 and paragraph a of
subdivision 7 as amended by chapter 238 of the laws of 2007, is amended
to read as follows:
S 1608. Estimated expenses for ensuing year. 1. It shall be the duty
of the trustees of each common school district to present at the annual
budget hearing a detailed statement in writing of the amount of money
which will be required for the ensuing year for school purposes, speci-
fying the several purposes and the amount for each. WHERE A PROPOSITION
TO UNDERRIDE A TAX LEVY LIMITATION HAS BEEN APPROVED PURSUANT TO SECTION
TWO THOUSAND TWENTY-THREE-A OF THIS TITLE, THE TRUSTEES SHALL PRESENT AT
THE ANNUAL BUDGET HEARING A BUDGET THAT COMPLIES WITH THE APPROVED
UNDERRIDE PROPOSITION. The amount for each purpose estimated necessary
for payments to boards of cooperative educational services shall be
shown in full, with no deduction of estimated state aid. The amount of
state aid provided and its percentage relationship to the total expendi-
tures shall also be shown. This section shall not be construed to
prevent the trustees from presenting such statement at a budget hearing
held not less than seven nor more than fourteen days prior to a special
meeting called for the purpose, nor from presenting a supplementary and
amended statement or estimate at any time.
2. Such statement shall be completed at least seven days before the
budget hearing at which it is to be presented and copies thereof shall
be prepared and made available, upon request and at the school district
offices, at any public library or free association library within the
district and on the school district's internet website, if one exists,
to residents within the district during the period of fourteen days
immediately preceding the annual meeting [and election or special
district meeting at which the budget vote will occur] and at such meet-
ing or hearing. The board shall also as a part of the notice required by
section two thousand three of this chapter give notice of the date, time
and place of the budget hearing and that a copy of such statement may be
obtained by any resident in the district at each schoolhouse in the
district in which school is maintained during certain designated hours
on each day other than a Saturday, Sunday or holiday during the fourteen
days immediately preceding such meeting. The board shall include notice
of the availability of such statement at least once during the school
year in any district-wide mailing distributed.
3. Commencing with the proposed budget for the nineteen hundred nine-
ty-seven--ninety-eight school year, such proposed budget shall be in
plain language and shall be consistent with regulations promulgated by
the commissioner pursuant to subdivision twenty-six of section three
hundred five of this chapter. Categorization of and format for revenue,
including payments in lieu of taxes, property tax refunds from certior-
ari proceedings, expenditure, transfer, and fund balance information and
changes in such data from the prior year and, in the case of [a resub-
mitted or] AN amended budget, changes in such information from the prior
A. 9428 15
year's submitted budget, shall be complete and accurate and set forth in
such a manner as to best promote public comprehension and readability.
4. Commencing with the proposed budget for the nineteen hundred nine-
ty-eight--ninety-nine school year, such proposed budget shall be
presented in three components: a program component, a capital component
and an administrative component which shall be separately delineated in
accordance with regulations of the commissioner after consultation with
local school district officials. The administrative component shall
include, but need not be limited to, office and central administrative
expenses, traveling expenses and all compensation, salaries and benefits
of all school administrators and supervisors, including business admin-
istrators, superintendents of schools and deputy, assistant, associate
or other superintendents under all existing employment contracts or
collective bargaining agreements, any and all expenditures associated
with the operation of the office of trustee or board of trustees, the
office of the superintendent of schools, general administration, the
school business office, consulting costs not directly related to direct
student services and programs, planning and all other administrative
activities. The program component shall include, but need not be limited
to, all program expenditures of the school district, including the sala-
ries and benefits of teachers and any school administrators or supervi-
sors who spend a majority of their time performing teaching duties, and
all transportation operating expenses. The capital component shall
include, but need not be limited to, all transportation capital, debt
service, and lease expenditures; costs resulting from judgments in tax
certiorari proceedings or the payment of awards from court judgments,
administrative orders or settled or compromised claims; and all facili-
ties costs of the school district, including facilities lease expendi-
tures, the annual debt service and total debt for all facilities
financed by bonds and notes of the school district, and the costs of
construction, acquisition, reconstruction, rehabilitation or improvement
of school buildings, provided that such budget shall include a rental,
operations and maintenance section that includes base rent costs, total
rent costs, operation and maintenance charges, cost per square foot for
each facility leased by the school district, and any and all expendi-
tures associated with custodial salaries and benefits, service
contracts, supplies, utilities, and maintenance and repairs of school
facilities. [For the purposes of the development of a budget for the
nineteen hundred ninety-eight--ninety-nine school year, the trustee or
board of trustees shall separate the district's program, capital and
administrative costs for the nineteen hundred ninety-seven--ninety-eight
school year in the manner as if the budget for such year had been
presented in three components.]
5. The trustee or board of trustees shall append to the statement of
estimated expenditures a detailed statement of the total compensation to
be paid to the superintendent of schools, and any assistant or associate
superintendents of schools in the ensuing school year, including a
delineation of the salary, annualized cost of benefits and any in-kind
or other form of remuneration. The trustees shall also append a list of
all other school administrators and supervisors, if any, whose annual
salary will be eighty-five thousand dollars or more in the ensuing
school year, with the title of their positions and annual salary identi-
fied; provided however, that the commissioner may adjust such salary
level to reflect increases in administrative salaries after June thirti-
eth, nineteen hundred ninety-eight. The trustees shall submit a copy of
such list and statement, in a form prescribed by the commissioner, of
A. 9428 16
compensation to the commissioner within five days after their prepara-
tion. The commissioner shall compile such data, together with the data
submitted pursuant to subdivision three of section seventeen hundred
sixteen of this chapter, into a single statewide compilation, which
shall be made available to the governor, the legislature, and other
interested parties upon request.
6. Each year, the board of education shall prepare a school district
report card, pursuant to regulations of the commissioner, and shall make
it publicly available by transmitting it to local newspapers of general
circulation, appending it to copies of the proposed budget made publicly
available as required by law, making it available for distribution at
the annual meeting, and otherwise disseminating it as required by the
commissioner. Such report card shall include measures of the academic
performance of the school district, on a school by school basis, and
measures of the fiscal performance of the district, as prescribed by the
commissioner. Pursuant to regulations of the commissioner, the report
card shall also compare these measures to statewide averages for all
public schools, and statewide averages for public schools of comparable
wealth and need, developed by the commissioner. Such report card shall
include, at a minimum, any information on the school district regarding
pupil performance and expenditure per pupil required to be included in
the annual report by the regents to the governor and the legislature
pursuant to section two hundred fifteen-a of this chapter; and any other
information required by the commissioner. School districts (i) identi-
fied as having fifteen percent or more of their students in special
education, or (ii) which have fifty percent or more of their students
with disabilities in special education programs or services sixty
percent or more of the school day in a general education building, or
(iii) which have eight percent or more of their students with disabili-
ties in special education programs in public or private separate educa-
tional settings shall indicate on their school district report card
their respective percentages as defined in this [subparagraph] PARAGRAPH
and [subparagraphs] PARAGRAPHS (i) and (ii) of this [paragraph] SUBDIVI-
SION as compared to the statewide average.
7. a. Each year, commencing with the proposed budget for the two thou-
sand--two thousand one school year, the trustee or board of trustees
shall prepare a property tax report card, pursuant to regulations of the
commissioner, and shall make it publicly available by transmitting it to
local newspapers of general circulation, appending it to copies of the
proposed budget made publicly available as required by law, making it
available for distribution at the annual [meeting] BUDGET HEARING, and
otherwise disseminating it as required by the commissioner. Such report
card shall include: (i) the amount of total spending and total estimated
school tax levy that would result from adoption of the proposed budget
and the percentage increase or decrease in total spending and total
school tax levy from the school district budget for the preceding school
year; and (ii) THE DISTRICT'S TAX LEVY LIMIT AND TAX LEVY BASE DETER-
MINED PURSUANT TO SECTION THIRTEEN HUNDRED SEVEN OF THE REAL PROPERTY
TAX LAW, THE TAX LEVY PROPOSED BY THE DISTRICT; AND (III) the projected
enrollment growth for the school year for which the budget is prepared,
and the percentage change in enrollment from the previous year; and
[(iii)] (IV) the percentage increase in the consumer price index, as
defined in paragraph c of this subdivision; and [(iv)] (V) the projected
amount of the unappropriated unreserved fund balance that will be
retained if the proposed budget is adopted, the projected amount of the
reserved fund balance, the projected amount of the appropriated fund
A. 9428 17
balance, the percentage of the proposed budget that the unappropriated
unreserved fund balance represents, the actual unappropriated unreserved
fund balance retained in the school district budget for the preceding
school year, and the percentage of the school district budget for the
preceding school year that the actual unappropriated unreserved fund
balance represents.
b. A copy of the property tax report card prepared for the annual
[district meeting] BUDGET HEARING shall be submitted to the department
in the manner prescribed by the department by the end of the business
day next following approval of the report card by the trustee or board
of trustees, but no later than twenty-four days prior to the statewide
uniform voting day. The department shall compile such data for all
school districts [whose budgets are subject to a vote of the qualified
voters] SUBJECT TO A TAX LEVY LIMITATION PURSUANT TO SECTION THIRTEEN
HUNDRED SEVEN OF THE REAL PROPERTY TAX LAW and shall make such compila-
tion available electronically at least ten days prior to the statewide
uniform voting day.
c. For purposes of this subdivision, "percentage increase in the
consumer price index" shall mean the percentage that represents the
product of one hundred and the quotient of: (i) the average of the
national consumer price indexes determined by the United States depart-
ment of labor for the twelve-month period preceding January first of the
current year minus the average of the national consumer price indexes
determined by the United States department of labor for the twelve-month
period preceding January first of the prior year, divided by (ii) the
average of the national consumer price indexes determined by the United
States department of labor for the twelve-month period preceding January
first of the prior year, with the result expressed as a decimal to two
places.
S 10. Section 1716 of the education law, as amended by section 7 of
part A of chapter 436 of the laws of 1997, subdivisions 2 and 4 as
amended by chapter 640 of the laws of 2008, subdivision 7 as amended by
section 5 of part H of chapter 83 of the laws of 2002 and paragraph a of
subdivision 7 as amended by chapter 238 of the laws of 2007, is amended
to read as follows:
S 1716. Estimated expenses for ensuing year. 1. It shall be the duty
of the board of education of each district to present at the annual
budget hearing a detailed statement in writing of the amount of money
which will be required for the ensuing year for school purposes, speci-
fying the several purposes and the amount for each. WHERE A PROPOSITION
TO UNDERRIDE A TAX LEVY LIMITATION HAS BEEN APPROVED PURSUANT TO SECTION
TWO THOUSAND TWENTY-THREE-A OF THIS TITLE, THE BOARD OF EDUCATION SHALL
PRESENT AT THE ANNUAL BUDGET HEARING A BUDGET THAT COMPLIES WITH THE
APPROVED UNDERRIDE PROPOSITION. The amount for each purpose estimated
necessary for payments to boards of cooperative educational services
shall be shown in full, with no deduction of estimated state aid. The
amount of state aid provided and its percentage relationship to the
total expenditures shall also be shown. This section shall not be
construed to prevent the board from presenting such statement at a budg-
et hearing held not less than seven nor more than fourteen days prior to
a special meeting called for the purpose, nor from presenting a supple-
mentary and amended statement or estimate at any time.
2. Such statement shall be completed at least seven days before the
budget hearing at which it is to be presented and copies thereof shall
be prepared and made available, upon request and at the school district
offices, at any public library or free association library within the
A. 9428 18
district and on the school district's internet website, if one exists,
to residents within the district during the period of fourteen days
immediately preceding the annual meeting [and election or special
district meeting at which the budget vote will occur] and at such meet-
ing or hearing. The board shall also as a part of the notice required by
section two thousand four of this chapter give notice of the date, time
and place of the budget hearing and that a copy of such statement may be
obtained by any resident in the district at each schoolhouse in the
district in which school is maintained during certain designated hours
on each day other than a Saturday, Sunday or holiday during the fourteen
days immediately preceding such meeting. The board shall include notice
of the availability of such statement at least once during the school
year in any district-wide mailing distributed.
3. Commencing with the proposed budget for the nineteen hundred nine-
ty-seven--ninety-eight school year, such proposed budget shall be in
plain language and shall be consistent with regulations promulgated by
the commissioner pursuant to subdivision twenty-six of section three
hundred five of this chapter. Categorization of and format for revenue,
including payments in lieu of taxes, property tax refunds from certior-
ari proceedings, expenditure, transfer, and fund balance information and
changes in such data from the prior year and, in the case of [a resub-
mitted or] AN amended budget, changes in such information from the prior
year submitted budget, shall be complete and accurate and set forth in
such a manner as to best promote public comprehension and readability.
4. Commencing with the proposed budget for the nineteen hundred nine-
ty-eight--ninety-nine school year, such proposed budget shall be
presented in three components: a program component, a capital component
and an administrative component which shall be separately delineated in
accordance with regulations of the commissioner after consultation with
local school district officials. The administrative component shall
include, but need not be limited to, office and central administrative
expenses, traveling expenses and all compensation, salaries and benefits
of all school administrators and supervisors, including business admin-
istrators, superintendents of schools and deputy, assistant, associate
or other superintendents under all existing employment contracts or
collective bargaining agreements, any and all expenditures associated
with the operation of the board of education, the office of the super-
intendent of schools, general administration, the school business
office, consulting costs not directly related to direct student services
and programs, planning and all other administrative activities. The
program component shall include, but need not be limited to, all program
expenditures of the school district, including the salaries and benefits
of teachers and any school administrators or supervisors who spend a
majority of their time performing teaching duties, and all transporta-
tion operating expenses. The capital component shall include, but need
not be limited to, all transportation capital, debt service, and lease
expenditures; costs resulting from judgments in tax certiorari
proceedings or the payment of awards from court judgments, administra-
tive orders or settled or compromised claims; and all facilities costs
of the school district, including facilities lease expenditures, the
annual debt service and total debt for all facilities financed by bonds
and notes of the school district, and the costs of construction, acqui-
sition, reconstruction, rehabilitation or improvement of school build-
ings, provided that such budget shall include a rental, operations and
maintenance section that includes base rent costs, total rent costs,
operation and maintenance charges, cost per square foot for each facili-
A. 9428 19
ty leased by the school district, and any and all expenditures associ-
ated with custodial salaries and benefits, service contracts, supplies,
utilities, and maintenance and repairs of school facilities. [For the
purposes of the development of a budget for the nineteen hundred nine-
ty-eight--ninety-nine school year, the board of education shall separate
the district's program, capital and administrative costs for the nine-
teen hundred ninety-seven--ninety-eight school year in the manner as if
the budget for such year had been presented in three components.]
5. The board of education shall append to the statement of estimated
expenditures a detailed statement of the total compensation to be paid
to the superintendent of schools, and any assistant or associate super-
intendents of schools in the ensuing school year, including a deline-
ation of the salary, annualized cost of benefits and any in-kind or
other form of remuneration. The board shall also append a list of all
other school administrators and supervisors, if any, whose annual salary
will be eighty-five thousand dollars or more in the ensuing school year,
with the title of their positions and annual salary identified; provided
however, that the commissioner may adjust such salary level to reflect
increases in administrative salaries after June thirtieth, nineteen
hundred ninety-eight. The board of education shall submit a copy of such
list and statement, in a form prescribed by the commissioner, of compen-
sation to the commissioner within five days after their preparation. The
commissioner shall compile such data, together with the data submitted
pursuant to subdivision four of section sixteen hundred eight of this
[chapter] TITLE, into a single statewide compilation, which shall be
made available to the governor, the legislature, and other interested
parties upon request.
6. Each year, the board of education shall prepare a school district
report card, pursuant to regulations of the commissioner, and shall make
it publicly available by transmitting it to local newspapers of general
circulation, appending it to copies of the proposed budget made publicly
available as required by law, making it available for distribution at
the annual meeting, and otherwise disseminating it as required by the
commissioner. Such report card shall include measures of the academic
performance of the school district, on a school by school basis, and
measures of the fiscal performance of the district, as prescribed by the
commissioner. Pursuant to regulations of the commissioner, the report
card shall also compare these measures to statewide averages for all
public schools, and statewide averages for public schools of comparable
wealth and need, developed by the commissioner. Such report card shall
include, at a minimum, any information of the school district regarding
pupil performance and expenditure per pupil required to be included in
the annual report by the regents to the governor and the legislature
pursuant to section two hundred fifteen-a of this chapter; and any other
information required by the commissioner. School districts (i) identi-
fied as having fifteen percent or more of their students in special
education, or (ii) which have fifty percent or more of their students
with disabilities in special education programs or services sixty
percent or more of the school day in a general education building, or
(iii) which have eight percent or more of their students with disabili-
ties in special education programs in public or private separate educa-
tional settings shall indicate on their school district report card
their respective percentages as defined in this paragraph and paragraphs
(i) and (ii) of this subdivision as compared to the statewide average.
7. a. Each year, commencing with the proposed budget for the two thou-
sand--two thousand one school year, the board of education shall prepare
A. 9428 20
a property tax report card, pursuant to regulations of the commissioner,
and shall make it publicly available by transmitting it to local newspa-
pers of general circulation, appending it to copies of the proposed
budget made publicly available as required by law, making it available
for distribution at the annual [meeting] BUDGET HEARING, and otherwise
disseminating it as required by the commissioner. Such report card shall
include: (i) the amount of total spending and total estimated school tax
levy that would result from adoption of the proposed budget and the
percentage increase or decrease in total spending and total school tax
levy from the school district budget for the preceding school year; and
(ii) THE DISTRICT'S TAX LEVY LIMIT AND TAX LEVY BASE DETERMINED PURSUANT
TO SECTION THIRTEEN HUNDRED SEVEN OF THE REAL PROPERTY TAX LAW, AND THE
TAX LEVY PROPOSED BY THE DISTRICT, IF ANY; AND (III) the projected
enrollment growth for the school year for which the budget is prepared,
and the percentage change in enrollment from the previous year; and
[(iii)] (IV) the percentage increase in the consumer price index, as
defined in paragraph c of this subdivision; and [(iv)] (V) the projected
amount of the unappropriated unreserved fund balance that will be
retained if the proposed budget is adopted, the projected amount of the
reserved fund balance, the projected amount of the appropriated fund
balance, the percentage of the proposed budget that the unappropriated
unreserved fund balance represents, the actual unappropriated unreserved
fund balance retained in the school district budget for the preceding
school year, and the percentage of the school district budget for the
preceding school year that the actual unappropriated unreserved fund
balance represents.
b. A copy of the property tax report card prepared for the annual
[district meeting] BUDGET HEARING shall be submitted to the department
in the manner prescribed by the department by the end of the business
day next following approval of the report card by the board of educa-
tion, but no later than twenty-four days prior to the statewide uniform
voting day. The department shall compile such data for all school
districts [whose budgets are subject to a vote of the qualified voters]
SUBJECT TO A TAX LEVY LIMITATION PURSUANT TO SECTION THIRTEEN HUNDRED
SEVEN OF THE REAL PROPERTY TAX LAW and shall make such compilation
available electronically at least ten days prior to the statewide
uniform voting day.
c. For purposes of this subdivision, "percentage increase in the
consumer price index" shall mean the percentage that represents the
product of one hundred and the quotient of: (i) the average of the
national consumer price indexes determined by the United States depart-
ment of labor for the twelve-month period preceding January first of the
current year minus the average of the national consumer price indexes
determined by the United States department of labor for the twelve-month
period preceding January first of the prior year, divided by (ii) the
average of the national consumer price indexes determined by the United
States department of labor for the twelve-month period preceding January
first of the prior year, with the result expressed as a decimal to two
places.
S 11. Section 2008 of the education law is amended by adding a new
subdivision 3 to read as follows:
3. NOTWITHSTANDING ANY OTHER PROVISION OF LAW TO THE CONTRARY, IT
SHALL NOT BE WITHIN THE POWERS OF THE VOTERS OF A SCHOOL DISTRICT TO
SUBMIT A PROPOSITION THAT REQUIRES THE EXPENDITURE OF MONEY, PROVIDED
THAT THE VOTERS MAY SUBMIT A TAX LEVY LIMIT UNDERRIDE PROPOSITION AS
AUTHORIZED PURSUANT TO SUBDIVISION TWO OF SECTION TWO THOUSAND
A. 9428 21
TWENTY-THREE-A OF THIS PART OR A PROPOSITION TO CHANGE THE MILEAGE LIMI-
TATIONS ON TRANSPORTATION PURSUANT TO SUBDIVISION NINETEEN OF SECTION
TWO THOUSAND TWENTY-ONE OF THIS PART.
S 12. Section 2022 of the education law, as amended by section 23 of
part A of chapter 436 of the laws of 1997, subdivisions 1 and 3 as
amended by section 8 of part C of chapter 58 of the laws of 1998, subdi-
vision 2-a as amended by section 3 of part A of chapter 60 of the laws
of 2000, paragraph b of subdivision 2-a as amended by section 5 of part
W of chapter 57 of the laws of 2008, subdivision 4 as amended by section
7 of part M of chapter 57 of the laws of 2005 and subdivision 6 as added
by chapter 61 of the laws of 2003, is amended to read as follows:
S 2022. [Vote on] ADOPTION OF school district budgets [and on the];
ANNUAL DISTRICT MEETING AND election of school district trustees and
board of education members. 1. Notwithstanding any law, rule or regu-
lation to the contrary, the ANNUAL DISTRICT MEETING AND election of
trustees or members of the board of education, and the TAX LEVY PROPOSI-
TION vote [upon the appropriation of the necessary funds to meet the
estimated expenditures,] in any common school district, union free
school district, central school district or central high school district
shall be held [at the annual meeting and election] on the third Tuesday
in May, provided, however, that such election shall be held on the
second Tuesday in May if the commissioner at the request of a local
school board certifies no later than March first that such election
would conflict with religious observances. [When such election or vote
is taken by recording the ayes and noes of the qualified voters attend-
ing, a majority of the qualified voters present and voting, by a hand or
voice vote, may determine to take up the question of voting the neces-
sary funds to meet the estimated expenditures for a specific item sepa-
rately, and the qualified voters present and voting may increase the
amount of any estimated expenditures or reduce the same, except for
teachers' salaries, and the ordinary contingent expenses of the
schools.] The sole trustee, board of trustees or board of education of
every common, union free, central or central high school district and
every city school district to which this article applies shall hold a
budget hearing not less than seven nor more than fourteen days prior to
the annual meeting and election [or special district meeting at which a
school budget vote will occur], and shall prepare and present to the
voters at such budget hearing a proposed school district budget for the
ensuing school year. IF THE QUALIFIED VOTERS HAVE APPROVED A TAX LEVY
PROPOSITION OR UNDERRIDE PROPOSITION IN ACCORDANCE WITH SECTION TWO
THOUSAND TWENTY-THREE-A OF THIS PART, SUCH TRUSTEES OR BOARD OF EDUCA-
TION SHALL ADOPT A BUDGET THAT COMPLIES WITH SUCH PROPOSITION. IF NO
TAX LEVY PROPOSITION OR UNDERRIDE PROPOSITION HAS BEEN APPROVED BY THE
QUALIFIED VOTERS, THEN THE TRUSTEES OR BOARD OF EDUCATION SHALL ADOPT A
BUDGET THAT REQUIRES A TAX LEVY, THAT IS NO GREATER THAN THE TAX LEVY
BASE DETERMINED PURSUANT TO SECTION THIRTEEN HUNDRED SEVEN OF THE REAL
PROPERTY TAX LAW.
2. [Except as provided in subdivision four of this section, nothing]
NOTHING in this section shall preclude the trustees or board of educa-
tion, in their discretion, from submitting additional items of expendi-
ture to the voters for approval as separate propositions or the voters
from submitting propositions pursuant to [section] SECTIONS two thousand
eight and two thousand thirty-five of this [article] PART.
2-a. Every common, union free, central, central high school district
and city school district to which this article applies shall mail a
school budget notice to all qualified voters of the school district
A. 9428 22
after the date of the budget hearing, but no later than six days prior
to the annual meeting and election [or special district meeting at which
a school budget vote will occur]. The school budget notice shall compare
the percentage increase or decrease in total spending under the proposed
budget over total spending under the school district budget adopted for
the current school year, with the percentage increase or decrease in the
consumer price index, from January first of the prior school year to
January first of the current school year, and shall also include [the
information required by paragraphs a and b of this subdivision. The
notice shall also set forth the date, time and place of the school budg-
et vote, in the same manner as in the notice of annual meeting] THE
DISTRICT'S TAX LEVY LIMIT AND TAX LEVY BASE DETERMINED PURSUANT TO
SECTION THIRTEEN HUNDRED SEVEN OF THE REAL PROPERTY TAX LAW, AND THE TAX
LEVY PROPOSED BY THE DISTRICT, IF ANY. Such notice shall be in a form
prescribed by the commissioner.
[a. Commencing with the proposed budget for the two thousand one--two
thousand two school year, such notice shall also include a description
of how total spending and the tax levy resulting from the proposed budg-
et would compare with a projected contingency budget adopted pursuant to
section two thousand twenty-three of this article, assuming that such
contingency budget is adopted on the same day as the vote on the
proposed budget. Such comparison shall be in total and by component
(program, capital and administrative), and shall include a statement of
the assumptions made in estimating the projected contingency budget.
b.] Commencing with the proposed budget for the two thousand eight--
two thousand nine school year, such notice shall also include, in a
format prescribed by the commissioner, an estimate of the tax savings
that would be available to an eligible homeowner under the basic school
tax relief (STAR) exemption authorized by section four hundred twenty-
five of the real property tax law if the proposed budget were adopted.
Such estimate shall be made in the manner prescribed by the commission-
er, in consultation with the office of real property services.
3. In all elections for trustees or members of boards of education or
votes ON PROPOSITIONS involving the expenditure of money, or authorizing
the levy of taxes, OR VOTES ON PROPOSITIONS TO UNDERRIDE A TAX LEVY
LIMITATION PURSUANT TO SECTION TWO THOUSAND TWENTY-THREE-A OF THIS PART,
the vote thereon shall be by ballot, or, in school districts that prior
to nineteen hundred ninety-eight conducted their vote at the annual
meeting, may be ascertained by taking and recording the ayes and noes of
such qualified voters attending and voting at such district meetings.
4. [In the event that the original proposed budget is not approved by
the voters, the sole trustee, trustees or board of education may adopt a
final budget pursuant to subdivision five of this section or resubmit to
the voters the original or a revised budget pursuant to subdivision
three of section two thousand seven of this part. Upon one defeat of
such resubmitted budget, the sole trustee, trustees or board of educa-
tion shall adopt a final budget pursuant to subdivision five of this
section.] Notwithstanding any other provision of law to the contrary,
[the school district budget for any school year, or any part of such
budget or] any propositions involving the expenditure of money for such
school year shall not be submitted for a vote of the qualified voters
more than twice.
[5. If the qualified voters fail to approve the proposed school
district budget upon resubmission or upon a determination not to resub-
mit for a second vote pursuant to subdivision four of this section, the
sole trustee, trustees or board of education, after applying thereto the
A. 9428 23
public school moneys and other moneys received or to be received for
that purpose, shall levy a tax for the sum necessary for teachers' sala-
ries and other ordinary contingent expenses in accordance with the
provisions of this subdivision and section two thousand twenty-three of
this article.
6. Notwithstanding the provisions of subdivision four of section eigh-
teen hundred four and subdivision five of section nineteen hundred six
of this title, subdivision one of section two thousand two of this arti-
cle, subdivision one of this section, subdivision two of section twen-
ty-six hundred one-a of this title and any other provision of law to the
contrary, the annual district meeting and election of every common,
union free, central and central high school district and the annual
meeting of every city school district in a city having a population of
less than one hundred twenty-five thousand inhabitants that is scheduled
to be held on the third Tuesday of May, two thousand three is hereby
adjourned until the first Tuesday in June, two thousand three. The trus-
tees or board of education of each such school district shall provide
notice of such adjourned meeting to the qualified voters in the manner
prescribed for notice of the annual meeting, and such notice shall
provide for an adjourned budget hearing. The adjourned district meeting
or district meeting and election shall be deemed the annual meeting or
annual meeting and election of the district for all purposes under this
title and the date of the adjourned meeting shall be deemed the state-
wide uniform voting day for all purposes under this title. Notwith-
standing the provisions of subdivision seven of section sixteen hundred
eight or subdivision seven of section seventeen hundred sixteen of this
title or any other provision of law, rule or regulation to the contrary,
in two thousand three the property tax report card shall be submitted to
the department no later than twenty days prior to the date of the
adjourned meeting and the department shall make its compilation avail-
able electronically at least seven days prior to such date.]
S 13. The education law is amended by adding a new section 2023-a to
read as follows:
S 2023-A. VOTER APPROVAL OF TAX LEVY LIMITATIONS. 1. THE TAX LEVY FOR
ANY SCHOOL DISTRICT SUBJECT TO THE TAX LEVY LIMITATIONS ESTABLISHED BY
SECTION THIRTEEN HUNDRED SEVEN OF THE REAL PROPERTY TAX LAW SHALL BE
APPROVED BY THE QUALIFIED VOTERS OF THE SCHOOL DISTRICT AS PROVIDED IN
THIS SECTION. AS USED IN THIS SECTION, THE TERM "TAX LEVY PROPOSITION"
MEANS A PROPOSITION TO AUTHORIZE A TAX LEVY SUFFICIENT TO SUPPORT THE
PROPOSED SCHOOL DISTRICT BUDGET; THE TERM "UNDERRIDE PROPOSITION" MEANS
A PROPOSITION TO IMPOSE A MORE RESTRICTIVE TAX LEVY LIMIT UPON A SCHOOL
DISTRICT THAN THE TAX LEVY LIMIT ESTABLISHED PURSUANT TO SECTION THIR-
TEEN HUNDRED SEVEN OF THE REAL PROPERTY TAX LAW; AND THE TERM "GENERAL
PURPOSE STATE AID" MEANS ALL FORMS OF STATE AID WHICH ARE PAYABLE TO A
SCHOOL DISTRICT AS GENERAL SUPPORT FOR THE PUBLIC SCHOOLS, WITH THE
EXCEPTION OF BUILDING AID, LIBRARY AID, COMPUTER HARDWARE AND SOFTWARE
AID, UNIVERSAL PRE-KINDERGARTEN AID AND TEXTBOOK AID. THE DIRECTOR OF
THE BUDGET SHALL ANNUALLY CERTIFY THE AMOUNT OF GENERAL PURPOSE STATE
AID PAYABLE TO EACH SCHOOL DISTRICT.
2. A. THE QUALIFIED VOTERS OF A COMMON SCHOOL DISTRICT, UNION FREE
SCHOOL DISTRICT, CENTRAL SCHOOL DISTRICT, CENTRAL HIGH SCHOOL DISTRICT
OR A CITY SCHOOL DISTRICT IN A CITY WITH LESS THAN ONE HUNDRED
TWENTY-FIVE THOUSAND INHABITANTS, UPON FILING OF A VALID PETITION PURSU-
ANT TO PARAGRAPH B OF THIS SUBDIVISION, MAY VOTE TO IMPOSE TAX LEVY
LIMITS FOR THE ENSUING SCHOOL YEAR THAT ARE MORE RESTRICTIVE THAN THOSE
A. 9428 24
OTHERWISE IMPOSED BY SECTION THIRTEEN HUNDRED SEVEN OF THE REAL PROPERTY
TAX LAW. NO SUCH VOTE SHALL APPLY TO MORE THAN ONE SCHOOL YEAR.
B. UPON THE FILING WITH THE TRUSTEE, TRUSTEES OR BOARD OF EDUCATION OF
ONE OR MORE PETITIONS PURSUANT TO THIS SUBDIVISION REQUESTING THAT AN
UNDERRIDE PROPOSITION BE SUBMITTED FOR A VOTE AT A SPECIAL DISTRICT
MEETING, SUCH OFFICERS SHALL CALL A SPECIAL DISTRICT MEETING TO BE HELD
ON THE FIRST TUESDAY IN MAY, OR THE LAST TUESDAY IN APRIL WHERE THERE
WOULD BE A CONFLICT WITH RELIGIOUS OBSERVANCES, IN ACCORDANCE WITH THE
APPLICABLE PROVISIONS OF SUBDIVISION THREE OF SECTION TWO THOUSAND SEVEN
OF THIS PART, FOR THE PURPOSE OF SUBMITTING TO THE QUALIFIED VOTERS AN
UNDERRIDE PROPOSITION. SUCH OFFICERS SHALL SUBMIT FOR A VOTE OF THE
QUALIFIED VOTERS THE PROPOSITION THAT WAS SIGNED BY THE GREATEST NUMBER
OF QUALIFIED VOTERS, OR, IF THERE IS A TIE, THE PROPOSITION SIGNED BY
THE GREATEST NUMBER OF QUALIFIED VOTERS THAT WAS FILED FIRST. A PETITION
FOR AN UNDERRIDE PROPOSITION SHALL BE SIGNED BY: (I) AT LEAST TEN
PERCENT OF THE REGISTERED VOTERS OF THE SCHOOL DISTRICT BASED ON THE
REGISTER PREPARED AT THE LAST ANNUAL MEETING AND ELECTION OF THE SCHOOL
DISTRICT; OR (II) IF THE SCHOOL DISTRICT DOES NOT PROVIDE FOR THE
PERSONAL REGISTRATION OF VOTERS, BY TWO HUNDRED FIFTY QUALIFIED VOTERS
OR TWENTY PERCENT OF THE NUMBER OF VOTERS WHO VOTED IN THE PREVIOUS
ANNUAL ELECTION OF THE MEMBERS OF THE BOARD OF EDUCATION OR TRUSTEES,
WHICHEVER IS LESS. SUCH PETITION SHALL BE FILED IN THE OFFICE OF THE
CLERK OF THE DISTRICT BETWEEN THE HOURS OF NINE A.M. AND FIVE P.M., NOT
LATER THAN THE TWENTIETH DAY PRECEDING THE SPECIAL DISTRICT MEETING AT
WHICH AN UNDERRIDE VOTE MAY OCCUR.
C. WHERE A PROPOSITION TO UNDERRIDE A TAX LEVY LIMITATION IS TO BE
SUBMITTED FOR A VOTE AT A SPECIAL DISTRICT MEETING CALLED FOR THIS
PURPOSE, THE CLERK OF THE DISTRICT SHALL GIVE NOTICE OF THE TIME AND
PLACE OF THE SPECIAL DISTRICT MEETING BY PUBLISHING A NOTICE AT LEAST
FOURTEEN DAYS PRIOR TO THE SPECIAL DISTRICT MEETING IN TWO NEWSPAPERS IF
THERE SHALL BE TWO, OR IN ONE NEWSPAPER IF THERE SHALL BE BUT ONE,
HAVING GENERAL CIRCULATION WITHIN SUCH DISTRICT, PROVIDED, HOWEVER, THAT
IF THERE IS NO NEWSPAPER HAVING GENERAL CIRCULATION WITHIN THE DISTRICT,
THE SAID NOTICE SHALL BE POSTED IN AT LEAST TWENTY OF THE MOST PUBLIC
PLACES IN SAID DISTRICT FOURTEEN DAYS BEFORE THE TIME OF SUCH MEETING.
D. AN UNDERRIDE PROPOSITION SHALL BE A SEPARATE PROPOSITION IN
SUBSTANTIALLY THE FOLLOWING FORM:
"SHALL THE SCHOOL DISTRICT BE AUTHORIZED TO IMPOSE A TAX
LEVY FOR THE SCHOOL YEAR, OF , THEN MAKING THE STATUTORY TAX
LEVY LIMIT FOR THAT SCHOOL YEAR ?"
E. AN UNDERRIDE PROPOSITION SHALL BE APPROVED IF OVER FIFTY PERCENT OF
THE VOTES CAST THEREON ARE IN THE AFFIRMATIVE. IF SUCH UNDERRIDE PROPO-
SITION IS APPROVED BY THE QUALIFIED VOTERS, THE TAX LEVY LIMIT IMPOSED
THEREBY SHALL BE DEEMED TO BE THE TAX LEVY LIMIT FOR THE SCHOOL DISTRICT
FOR THE COMING SCHOOL YEAR FOR PURPOSES OF SECTION THIRTEEN HUNDRED
SEVEN OF THE REAL PROPERTY TAX LAW, AND THE TRUSTEES OR BOARD OF EDUCA-
TION SHALL ADOPT A BUDGET THAT COMPLIES WITH SUCH TAX LEVY LIMIT. UPON
APPROVAL OF AN UNDERRIDE PROPOSITION, NO OTHER TAX LEVY PROPOSITION MAY
BE SUBMITTED TO THE VOTERS FOR THAT SAME SCHOOL YEAR.
3. A. UNLESS AN UNDERRIDE PROPOSITION HAS BEEN APPROVED PURSUANT TO
SUBDIVISION TWO OF THIS SECTION, THE TRUSTEE, TRUSTEES OR BOARD OF
EDUCATION OF A SCHOOL DISTRICT SHALL PRESENT AT THE ANNUAL MEETING AND
ELECTION A TAX LEVY PROPOSITION IN SUBSTANTIALLY THE FOLLOWING FORM:
"SHALL THE SCHOOL DISTRICT BE AUTHORIZED TO IMPOSE A TAX
LEVY FOR THE SCHOOL YEAR, OF , THEN MAKING THE STATUTORY
TAX LEVY LIMIT FOR THAT SCHOOL YEAR ?"
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B. EXCEPT AS OTHERWISE PROVIDED IN SECTION THIRTEEN HUNDRED SEVEN OF
THE REAL PROPERTY TAX LAW, IF THE PROPOSED TAX LEVY DOES NOT EXCEED THE
TAX LEVY LIMIT DETERMINED PURSUANT TO SECTION THIRTEEN HUNDRED SEVEN OF
THE REAL PROPERTY TAX LAW, THEN THE PROPOSITION SHALL BE APPROVED IF
OVER FIFTY PERCENT OF THE VOTES CAST THEREON ARE IN THE AFFIRMATIVE. IF
THE PROPOSED TAX LEVY WOULD EXCEED THE TAX LEVY LIMIT DETERMINED PURSU-
ANT TO SECTION THIRTEEN HUNDRED SEVEN OF THE REAL PROPERTY TAX LAW, THEN
THE PROPOSITION SHALL BE APPROVED IF OVER FIFTY-FIVE PERCENT OF VOTES
CAST THEREON ARE IN THE AFFIRMATIVE.
IF THE AMOUNT OF GENERAL PURPOSE STATE AID WHICH WILL BE PAYABLE TO A
SCHOOL DISTRICT FOR THE COMING SCHOOL YEAR HAS NOT BEEN CERTIFIED BY THE
DIRECTOR OF THE BUDGET, THEN FIFTY PERCENT OF THE VOTES CAST ON THE
PROPOSITION BY QUALIFIED VOTERS MUST BE IN THE AFFIRMATIVE IN ORDER FOR
THE PROPOSITION TO BE APPROVED.
C. IF THE TAX LEVY PROPOSITION IS APPROVED BY THE QUALIFIED VOTERS,
THE TAX LEVY LIMIT IMPOSED THEREBY SHALL BE DEEMED TO BE THE TAX LEVY
LIMIT FOR THE SCHOOL DISTRICT FOR THE COMING SCHOOL YEAR, AND THE TRUS-
TEES OR BOARD OF EDUCATION SHALL ADOPT A BUDGET THAT COMPLIES WITH SUCH
TAX LEVY LIMIT. IF, HOWEVER, THE TAX LEVY PROPOSITION IS NOT APPROVED BY
THE QUALIFIED VOTERS, THEN THE TRUSTEES OR BOARD OF EDUCATION SHALL
ADOPT A BUDGET THAT REQUIRES A TAX LEVY THAT IS GREATER THAN THE TAX
LEVY BASE DETERMINED PURSUANT TO SECTION THIRTEEN HUNDRED SEVEN OF THE
REAL PROPERTY TAX LAW.
S 14. This act shall take effect immediately.