S T A T E O F N E W Y O R K
________________________________________________________________________
8655
2011-2012 Regular Sessions
I N A S S E M B L Y
October 14, 2011
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Introduced by M. of A. LUPARDO, JAFFEE, MAGNARELLI, LIFTON, ABINANTI,
DUPREY -- Multi-Sponsored by -- M. of A. CROUCH, FINCH, MAGEE -- read
once and referred to the Committee on Education
AN ACT to amend the education law, in relation to excluding certain
emergency expenditures from school district tax levy limits
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Paragraph i of subdivision 2 of section 2023-a of the
education law, as added by section 2 of part A of chapter 97 of the laws
of 2011, is amended to read as follows:
i. "Tax levy limit" means the amount of taxes a school district is
authorized to levy pursuant to this section, provided, however, that the
tax levy limit shall not include the following:
(i) a tax levy necessary for expenditures resulting from court orders
or judgments against the school district arising out of tort actions for
any amount that exceeds five percent of the total tax levied in the
prior school year;
(ii) in years in which the system average actuarial contribution rate
of the New York state and local employees' retirement system, as defined
by paragraph ten of subdivision a of section nineteen-a of the retire-
ment and social security law, increases by more than two percentage
points from the previous year, a tax levy necessary for expenditures for
the coming fiscal year for school district employer contributions to the
New York state and local employees' retirement system caused by growth
in the system average actuarial contribution rate minus two percentage
points;
(iii) in years in which the normal contribution rate of the New York
state teachers' retirement system, as defined by paragraph a of subdivi-
sion two of section five hundred seventeen of this chapter, increases by
more than two percentage points from the previous year, a tax levy
necessary for expenditures for the coming fiscal year for school
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD13498-01-1
A. 8655 2
district employer contributions to the New York state teachers' retire-
ment system caused by growth in the normal contribution rate minus two
percentage points; [and]
(iv) a capital tax levy;
(V) EMERGENCY EXPENDITURES THAT ARE CERTIFIED BY THE COMMISSIONER AS
NECESSARY AS A RESULT OF DAMAGE TO, OR DESTRUCTION OF, A SCHOOL BUILDING
OR SCHOOL EQUIPMENT.
S 2. This act shall take effect immediately, provided however, that
the amendments to subdivision 2 of section 2023-a of the education law,
made by section one of this act shall not affect the repeal of such
subdivision and shall be deemed repealed therewith.