S T A T E   O F   N E W   Y O R K
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                                  8604

                       2009-2010 Regular Sessions

                          I N  A S S E M B L Y

                              May 29, 2009
                               ___________

Introduced  by  M.  of  A.  BALL, FINCH -- read once and referred to the
  Committee on Real Property Taxation

AN ACT to amend the real property tax law, in  relation  to  school  tax
  tuition exemption

  THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1.  Short title. This act shall be known and may be  cited  as
the "freedom of education act".
  S  2.  The  real  property  tax law is amended by adding a new section
425-b to read as follows:
  S 425-B. SCHOOL TAX TUITION EXEMPTION. 1. ANY INDIVIDUAL OWNER OF REAL
PROPERTY IN ANY SCHOOL DISTRICT, WHO PAYS ALL OR ANY PART OF THE  ACTUAL
EDUCATIONAL EXPENSES OF TUITION AND/OR TEXTBOOKS, FOR ANY STUDENT WHO IS
A  RESIDENT  OF  SAID  DISTRICT,  IN ANY PUBLIC OR PRIVATE ELEMENTARY OR
SECONDARY SCHOOL, WHICH LEGALLY FULFILLS THE STATE COMPULSORY ATTENDANCE
LAWS, MAY BE ELIGIBLE, PURSUANT TO THIS SECTION, TO RECEIVE AN EXEMPTION
FROM TAXATION FOR SCHOOL PURPOSES FROM THE SCHOOL DISTRICT IN WHICH  THE
STUDENT  RESIDES,  IN  AN  AMOUNT  NOT  TO  EXCEED NINETY PERCENT OF THE
TAXPAYER'S SCHOOL PROPERTY TAX ASSESSMENT.
  2. (A) AN APPLICANT FOR SUCH TAX CREDIT SHALL SUBMIT TO  THE  ASSESSOR
AN  APPLICATION SETTING FORTH (I) HIS OR HER NAME AND ADDRESS, OR IN THE
CASE OF A BUSINESS ENTITY, THE ADDRESS OF ITS PRINCIPAL PLACE  OF  BUSI-
NESS, INCLUDING THE STREET AND NUMBER, IF ANY; (II) THE NAME AND ADDRESS
OF   THE   SCHOOL   DISTRICT  STUDENT  WHOSE  ELEMENTARY,  SECONDARY  OR
HOME-SCHOOL EXPENSES HAVE BEEN PAID; (III) PROOF THAT THE STUDENT  IS  A
RESIDENT  OF  THE SCHOOL DISTRICT; AND (IV) PROOF OF TUITION AND/OR BOOK
BILLS PAID.
  (B) THE TERM "INDIVIDUAL" SHALL INCLUDE PERSONS, CORPORATIONS, ASSOCI-
ATIONS OR ANY LEGAL ENTITY.
  (C) THE TERM "ACTUAL EDUCATIONAL EXPENSES OF TUITION" SHALL  MEAN  AND
INCLUDE:  (I)  TUITION  IN  THE  ORDINARY SENSE; (II) TUITION FOR PUBLIC

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD14096-01-9
              

A. 8604                             2

SCHOOL STUDENTS WHO ATTEND PUBLIC SCHOOLS OUTSIDE THEIR RESIDENT  SCHOOL
DISTRICTS;  AND  (III) TUITION FOR INSTRUCTION PROVIDED BY AN ELEMENTARY
OR SECONDARY SCHOOL AND/OR PRIVATE TUTOR TO STUDENTS WHO ARE  PHYSICALLY
UNABLE TO ATTEND CLASSES AT SUCH SCHOOLS.
  (D)  THE  TERM  "ACTUAL  EXPENSES OF TEXTBOOKS" SHALL MEAN AND INCLUDE
BOOKS AND OTHER INSTRUCTIONAL MATERIALS AND EQUIPMENT USED IN AN ELEMEN-
TARY OR SECONDARY SCHOOL OR IN A PARENT-RUN HOME  SCHOOL  TEACHING  ONLY
THOSE  SUBJECTS  LEGALLY AND COMMONLY TAUGHT IN ELEMENTARY AND SECONDARY
SCHOOLS IN THIS STATE AND SHALL  NOT  INCLUDE  INSTRUCTIONAL  BOOKS  AND
MATERIALS  USED  IN  THE  TEACHING  OF  RELIGIOUS  TENETS, DOCTRINES, OR
WORSHIP.
  S 3. This act shall take effect on the first of January next  succeed-
ing  the  date  on  which  it shall have become a law and shall apply to
assessment rolls prepared on the basis of taxable status dates occurring
on or after such effective date.