| Date of Action |
Assembly Actions -
Lowercase Senate Actions - UPPERCASE |
|---|---|
| May 04, 2016 |
print number 7178a |
| May 04, 2016 |
amend and recommit to education |
| Apr 05, 2016 |
referred to education |
Senate Bill S7178A
2015-2016 Legislative Session
Sponsored By
(R, C, IP, RFM) Senate District
Archive: Last Bill Status - In Senate Committee Education Committee
Actions
Bill Amendments
co-Sponsors
(R, C, IP) Senate District
(R) Senate District
2015-S7178 - Details
2015-S7178 - Sponsor Memo
BILL NUMBER: S7178
TITLE OF BILL :
An act to amend the education law, in relation to limitations upon
school district tax levies
PURPOSE :
This bill would ensure that no school district has a negative tax cap.
SUMMARY OF PROVISIONS :
Section 1 of the bill would amend subdivision 3 of section 2023-a of
the education law to state that the tax levy limit for school
districts cannot be less than the previous year's total tax levy.
Section 2 of the bill establishes the effective date.
JUSTIFICATION :
Through the first four years of the property tax cap, dozens of school
districts have faced a negative tax cap. Due to the complex nature of
the formula and the number of factors used, school districts can be
capped at tax levies that are actually less than the levies in the
prior year. This means that a school district would have to cut its
2015-S7178 - Bill Text download pdf
S T A T E O F N E W Y O R K
________________________________________________________________________
7178
I N S E N A T E
April 5, 2016
___________
Introduced by Sen. SEWARD -- read twice and ordered printed, and when
printed to be committed to the Committee on Education
AN ACT to amend the education law, in relation to limitations upon
school district tax levies
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Subdivision 3 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:
3. Computation of tax levy limits. a. Each school district shall
calculate the tax levy limit for each school year which shall be deter-
mined as follows:
(1) Ascertain the total amount of taxes levied for the prior school
year.
(2) Multiply the result by the tax base growth factor, if any.
(3) Add any payments in lieu of taxes that were receivable in the
prior school year.
(4) Subtract the tax levy necessary to support the expenditures pursu-
ant to subparagraphs (i) and (iv) of paragraph i of subdivision two of
this section for the prior school year, if any.
(5) Multiply the result by the allowable levy growth factor.
(6) Subtract any payments in lieu of taxes receivable in the coming
fiscal year.
(7) Add the available carryover, if any.
b. NOTWITHSTANDING ANY OTHER PROVISION OF THE LAW TO THE CONTRARY, IN
NO CASE SHALL THE TAX LEVY LIMIT BE LESS THAN THE TOTAL AMOUNT OF TAXES
LEVIED FOR THE PRIOR YEAR.
C. On or before March first of each year, any school district subject
to the provisions of this section shall submit to the state comptroller,
the commissioner, and the commissioner of taxation and finance, in a
form and manner prescribed by the state comptroller, any information
necessary for the calculation of the tax levy limit; and the school
district's determination of the tax levy limit pursuant to this section
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD14890-01-6
co-Sponsors
(R, C, IP) Senate District
(R) Senate District
(D) Senate District
(R, C, IP) Senate District
2015-S7178A (ACTIVE) - Details
2015-S7178A (ACTIVE) - Sponsor Memo
BILL NUMBER: S7178A
TITLE OF BILL : An act to amend the education law, in relation to
limitations upon school district tax levies
PURPOSE :
This bill would ensure that no school district has a negative tax cap.
SUMMARY OF PROVISIONS :
Section 1 of the bill would amend subdivision 3 of section 2023-a of
the education law to state that the tax levy limit for school
districts cannot be less than zero.
Section 2 of the bill establishes the effective date.
JUSTIFICATION :
Through the first four years of the property tax cap, a number of
school districts have faced a negative tax cap. Due to the complex
nature of the formula and the number of factors used, school districts
can be capped at tax levies that are actually less than the levies in
the prior year. This means that a school district would have to cut
its tax levy and any programs and services those funds support, or
hope for a supermajority (60 percent) approval of its budget in order
2015-S7178A (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K
________________________________________________________________________
7178--A
I N S E N A T E
April 5, 2016
___________
Introduced by Sens. SEWARD, BONACIC, BOYLE -- read twice and ordered
printed, and when printed to be committed to the Committee on Educa-
tion -- committee discharged, bill amended, ordered reprinted as
amended and recommitted to said committee
AN ACT to amend the education law, in relation to limitations upon
school district tax levies
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Paragraph b of subdivision 3 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:
b. PROVIDED, HOWEVER, IF THE DIFFERENCE BETWEEN THE TOTAL AMOUNT OF
TAXES LEVIED FOR THE PRIOR YEAR LESS THE TAX LEVY LIMIT RESULTS IN A
NEGATIVE NUMBER, THE TAX LEVY LIMIT SHALL BE EQUAL TO A ZERO PERCENT
INCREASE OVER THE PRIOR YEAR TAX LEVY.
C. On or before March first of each year, any school district subject
to the provisions of this section shall submit to the state comptroller,
the commissioner, and the commissioner of taxation and finance, in a
form and manner prescribed by the state comptroller, any information
necessary for the calculation of the tax levy limit; and the school
district's determination of the tax levy limit pursuant to this section
shall be subject to review by the commissioner and the commissioner of
taxation and finance.
S 2. This act shall take effect immediately, provided, however, that
the amendments to section 2023-a of the education law made by section
one of this act shall not affect the repeal of such section and shall be
deemed to be repealed therewith.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD14890-02-6
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