S T A T E O F N E W Y O R K
________________________________________________________________________
5269
2013-2014 Regular Sessions
I N A S S E M B L Y
February 21, 2013
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Introduced by M. of A. NOLAN -- read once and referred to the Committee
on Education
AN ACT to amend the education law, in relation to calculating school
district tax levy limits and preventing school district tax levy
limits from being a negative number
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Paragraphs b and c of subdivision 2 of section 2023-a of
the education law, as amended by section 2 of part A of chapter 97 of
the laws of 2011, are amended to read as follows:
b. "Available carryover" means the amount by which the tax levy, NOT
INCLUDING SUBPARAGRAPHS (I) THROUGH (IV) OF PARAGRAPH I OF THIS SUBDIVI-
SION, for the prior school year was below the applicable tax levy limit
for such school year, if any, but no more than an amount that equals one
and one-half percent of the tax levy limit for such school year.
c. "Capital local expenditures" means the taxes associated with budg-
eted expenditures resulting from the financing, refinancing, acquisi-
tion, design, construction, reconstruction, rehabilitation, improvement,
furnishing and equipping of, or otherwise providing for school district
capital facilities or school district capital equipment, including debt
service and lease expenditures, BUDGETED TRANSFERS TO CAPITAL FUND and
transportation capital debt service, subject to the approval of the
qualified voters where required by law.
S 2. Paragraph b of subdivision 2-a of section 2023-a of the education
law, as amended by section 2 of part A of chapter 97 of the laws of
2011, is amended to read as follows:
b. The commissioner of taxation and finance shall calculate a quantity
change factor for the coming school year for each school district based
upon the physical or quantity change, as defined by section twelve
hundred twenty of the real property tax law, reported to the commission-
er of taxation and finance by the assessor or assessors pursuant to
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD08854-01-3
A. 5269 2
section five hundred seventy-five of the real property tax law. 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 preced-
ing the final assessment roll or rolls upon which taxes are to be levied
AND INCLUDE THE NET CHANGE IN ASSESSED VALUE OF THE PORTIONS OF THE FULL
ASSESSMENTS FOR EACH PROPERTY ON THE EXEMPT SIDE OF THE TAX ROLLS UNDER
A PAYMENT IN LIEU OF TAX AGREEMENT BASED ON THE FRACTION OF THE ASSESSED
VALUES AS IT RELATES TO THE FRACTION OF FULL TAXES PAID UNDER THE
RESPECTIVE PAYMENT IN LIEU OF TAX AGREEMENTS.
S 3. Paragraph b of subdivision 3 of section 2023-a of the education
law is relettered paragraph c and a new paragraph b is added to read as
follows:
B. AFTER EACH SCHOOL DISTRICT DETERMINES ITS TAX LEVY LIMIT, IF THE
COMPUTATION OF THE TAX LEVY LIMIT IS LESS THAN THE PRIOR YEAR SCHOOL TAX
LEVY, THE TAX LEVY LIMIT IN THE COMING SCHOOL YEAR SHALL BE NO LESS THAN
THE TAX LEVY IN THE PRIOR SCHOOL YEAR.
S 4. This act shall take effect immediately, provided, however that
the amendments to section 2023-a of the education law made by sections
one, two, and three of this act shall not affect the repeal of such
section and shall be deemed repealed therewith.