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
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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.