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

                                  8049

                            I N  S E N A T E

                              June 7, 2016
                               ___________

Introduced  by COMMITTEE ON RULES -- read twice and ordered printed, and
  when printed to be committed to the Committee on Rules

AN ACT to amend the education law, in relation to the effect  of  failed
  propositions  on voter approval for remaining propositions not collec-
  tively exceeding the tax levy limit; to amend  the  general  municipal
  law  and  the education law, in relation to payments in lieu of taxes;
  and to amend the education law, in relation to exempting BOCES capital
  expenditures from limitations upon local 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  9 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:
  9.  Nothing  in  this section shall preclude the trustee, trustees, or
board of education of a  school  district,  in  their  discretion,  from
submitting  additional  items of expenditures to the voters for approval
as separate propositions or  the  voters  from  submitting  propositions
pursuant  to sections two thousand eight and two thousand thirty-five of
this part; provided however, except in the case of a proposition submit-
ted for any expenditure contained within subparagraphs (i) through  (iv)
of  paragraph  i of subdivision two of this section, if any proposition,
or propositions collectively that are subject to  a  vote  on  the  same
date,  would  require  an  expenditure of money that would require a tax
levy and would result in the tax  levy  limit  being  exceeded  for  the
corresponding  school  year  then  such proposition shall be approved if
sixty percent of the votes cast thereon are in the affirmative.  IN  THE
EVENT  THAT  THE  VOTERS  SUBMIT  ADDITIONAL  ITEMS  OF  EXPENDITURE FOR
APPROVAL AS A SEPARATE PROPOSITION OR  PROPOSITIONS  AND  SUCH  SEPARATE
PROPOSITION  OR PROPOSITIONS COLLECTIVELY WITH THE BUDGET EXCEED THE TAX
LEVY LIMIT, THE BUDGET SHALL BE APPROVED IF A MAJORITY OF THE VOTES CAST
THEREON ARE IN THE AFFIRMATIVE AND IF THE BUDGET, WITHOUT  THE  SEPARATE
PROPOSITION OR PROPOSITIONS, DOES NOT EXCEED THE TAX LEVY LIMIT.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD15780-02-6

              

S. 8049                             2

  S 2. Subparagraph (i) of paragraph (b) of subdivision 3 of section 3-c
of  the  general  municipal law, as amended by section 2 of subpart C of
part C of chapter 20 of the laws of 2015, is amended to read as follows:
  (i) The commissioner of taxation and finance shall calculate a quanti-
ty  change  factor  for each local government for the coming fiscal year
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
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 local government 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[. The commissioner of taxation and finance shall, as appropriate,
promulgate rules and regulations regarding the calculation of the  quan-
tity  change factor which may adjust the calculation based on the devel-
opment on tax exempt land], AND INCLUDE THE CHANGE IN ASSESSED VALUE FOR
EACH PROPERTY ON THE EXEMPT SIDE OF THE TAX ROLLS  UNDER  A  PAYMENT  IN
LIEU OF TAX AGREEMENT.
  S 3. Paragraph b of subdivision 2-a of section 2023-a of the education
law, as amended by section 3 of subpart C of part C of chapter 20 of the
laws of 2015, 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
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[. The commissioner of taxation and finance shall, as appropriate,
promulgate  rules and regulations regarding the calculation of the quan-
tity change factor which may adjust the calculation based on the  devel-
opment on tax exempt land], AND INCLUDE THE CHANGE IN ASSESSED VALUE FOR
EACH  PROPERTY  ON  THE  EXEMPT SIDE OF THE TAX ROLLS UNDER A PAYMENT IN
LIEU OF TAX AGREEMENT.
  S 4. Paragraph c of subdivision 2 of section 2023-a of  the  education
law, as amended by section 1 of subpart C of part C of chapter 20 of the
laws of 2015, is amended to read as follows:
  c.  "Capital  [local]  expenditures"  means  the taxes associated with
budgeted expenditures resulting from the financing, refinancing,  acqui-
sition,  design,  construction, reconstruction, rehabilitation, improve-
ment, furnishing and equipping of, or  otherwise  providing  for  school
district  capital  facilities  or  school  district  capital  equipment,
including debt service and lease expenditures, and transportation  capi-
tal  debt service, subject to the approval of the qualified voters where
required by law[.  The commissioner of taxation and  finance  shall,  as
appropriate,  promulgate  rules  and  regulations  which may provide for
adjustment of capital local expenditures to reflect a school  district's
share  of  additional  budgeted  capital expenditures made by a board of

S. 8049                             3

cooperative educational services] AND THE  SCHOOL  DISTRICT'S  SHARE  OF
CAPITAL  EXPENDITURES  FOR BOARDS OF COOPERATIVE EDUCATIONAL SERVICES AS
AUTHORIZED PURSUANT TO SUBPARAGRAPH ONE OF PARAGRAPH  B  OF  SUBDIVISION
FOUR,  PARAGRAPHS  P, T AND U OF SUBDIVISION FOUR, PARAGRAPHS A AND B OF
SUBDIVISION THIRTEEN, AND PARAGRAPH A OF SUBDIVISION FOURTEEN OF SECTION
NINETEEN HUNDRED FIFTY OF THIS TITLE.
  S 5. Paragraph b of subdivision 4 of section  2023  of  the  education
law,  as  amended  by  section  3 of part A of chapter 97 of the laws of
2011, is amended to read as follows:
  b. The resolution of the trustee,  board  of  trustees,  or  board  of
education adopting a contingency budget shall incorporate by reference a
statement  specifying  the  projected percentage increase or decrease in
total spending for the school  year,  and  explaining  the  reasons  for
disregarding  any  portion of an increase in spending in formulating the
contingency budget; PROVIDED, HOWEVER, THE SCHOOL  DISTRICT'S  SHARE  OF
CAPITAL  EXPENDITURES  FOR BOARDS OF COOPERATIVE EDUCATIONAL SERVICES AS
AUTHORIZED PURSUANT TO SUBPARAGRAPH ONE OF PARAGRAPH  B  OF  SUBDIVISION
FOUR,  PARAGRAPHS  P, T AND U OF SUBDIVISION FOUR, PARAGRAPHS A AND B OF
SUBDIVISION THIRTEEN AND PARAGRAPH A OF SUBDIVISION FOURTEEN OF  SECTION
NINETEEN  HUNDRED  FIFTY  OF  THIS  TITLE SHALL NOT BE INCLUDED IN TOTAL
SPENDING.
  S 6. Subparagraph 1 of paragraph b of subdivision 4 of section 1950 of
the education law, as amended by chapter 474 of the  laws  of  1996,  is
amended to read as follows:
  (1)  Prepare,  prior to the annual meeting of members of the boards of
education and school trustees, held as provided in paragraph o  of  this
subdivision, a tentative budget of expenditures for the program costs, a
tentative  budget  for  capital  costs,  and  a tentative budget for the
administration costs of the board of cooperative  educational  services.
Such  budgets  shall include the proposed budget for the upcoming school
year, the previous school year's actual costs  and  the  current  school
year's  projected  costs  for  each object of expenditure. Such program,
capital and administrative budgets shall  be  separately  delineated  in
accordance  with  the  definition of program, capital and administrative
costs which shall be promulgated by the commissioner after  consultation
with  school district officials and the director of the budget. Personal
service costs for each budget shall  include  the  number  of  full-time
equivalent  positions funded and total salary and, except as noted here-
in, fringe benefit costs for such positions  by  program.  Each  program
budget  shall  also  include  the local and statewide unit costs of such
programs and services proposed for the upcoming school year, such actual
unit costs for the previous school year, and the current  school  year's
projected  unit costs, all established in accordance with paragraph d of
this subdivision. The capital budget shall include facility construction
and lease expenditures authorized pursuant to paragraphs p, t and  u  of
this  subdivision, payments for the repayment of indebtedness related to
capital projects, payments for the acquisition or construction of facil-
ities, sites or additions, provided that such  budget  shall  contain  a
rental,  operations  and maintenance section that will include base rent
costs, total rent costs, operations and maintenance  charges,  cost  per
square  foot for each facility rented or leased by such board of cooper-
ative educational services, and any and all expenditures associated with
custodial salaries and benefits, service contracts, supplies, utilities,
maintenance and repairs for such facilities, and that such budget  shall
include  the  annual  debt  service  and  total  debt for all facilities
financed by bonds or notes of the component districts, annual rental and

S. 8049                             4

lease payments and total rental and lease costs for all facilities rent-
ed by such board; such capital budget shall  also  include  expenditures
resulting  from court judgments and orders from administrative bodies or
officers,  and,  to  the extent a board's administrative budget has been
adopted, one-time costs incurred in the first year in which an  employee
retires. The administrative budget shall include, but need not be limit-
ed  to,  office  and central administrative expenses, traveling expenses
and salaries and benefits of supervisors  and  administrative  personnel
necessary to carry out the central administrative duties of the supervi-
sory  district,  any and all expenditures associated with the board, the
office  of  district  superintendent,  general  administration,  central
support  services,  planning,  and  all other administrative activities.
Such administrative budget shall also specify the amount of supplementa-
ry salary and benefits, if any, which the  board  determines  should  be
paid  to  the  district  superintendent  of  schools and the board shall
append to such budget a detailed statement of the total compensation  to
be paid the district superintendent of schools by the board, including a
delineation  of  the salary, annualized cost of benefits and any in-kind
or other form of remuneration to be  paid,  plus,  commencing  with  the
presentation  of the budget for the nineteen hundred ninety-seven--nine-
ty-eight school year, a list of items of expense eligible for reimburse-
ment on expense accounts in the ensuing school year and a  statement  of
the amount of expenses paid to the district superintendent of schools in
the  prior year for purposes of carrying out his or her official duties;
PROVIDED, HOWEVER, SUCH CAPITAL COSTS SHALL NOT BE INCLUDED IN A  SCHOOL
DISTRICT'S  TAX  LEVY PURSUANT TO SECTION TWO THOUSAND TWENTY-THREE-A OF
THIS TITLE.
  S 7. Subparagraph (a) of paragraph p of subdivision 4 of section  1950
of  the education law, as amended by chapter 374 of the laws of 2014, is
amended to read as follows:
  (a) To rent suitable land, classrooms, offices or buildings upon or in
which to maintain and conduct such cooperative educational services  and
administrative  offices  for a period not to exceed ten years for leases
entered into with public entities and twenty years  for  leases  entered
into  with  non-public entities and to improve, alter, equip and furnish
such land, classrooms, offices or buildings in  a  suitable  manner  for
such  purposes, provided that: (1) before executing any lease, the board
shall adopt a resolution determining that such agreement is in the  best
financial interests of the supervisory district and stating the basis of
that  determination;  (2)  the rental payment shall not be more than the
fair market value as determined by the board and provided to the commis-
sioner; (3) The board discloses any conflict  of  interest  pursuant  to
subparagraph  (c) of this paragraph, or any other potential or perceived
conflict of interest, to  the  commissioner,  and  in  the  event  of  a
conflict  of  interest or a potential or perceived conflict of interest,
provides detailed documentation to the commissioner  demonstrating  that
the  cost  of the lease is not more than fair market value; and (4) upon
the consent of the commissioner, renewal of such lease may be made for a
period of up to ten years. Nothing contained herein  shall  prevent  the
board  from  entering  into  a  lease  agreement  which provides for the
cancellation of the same by such board upon: (i) a substantial  increase
or  decrease  in  pupil  enrollment; or (ii) a substantial change in the
needs and requirements of a board of  cooperative  educational  services
with respect to facilities; or (iii) any other change which substantial-
ly  affects  the  needs or requirements of a board of cooperative educa-
tional services or the community in which it is  located.  No  lease  or

S. 8049                             5

other  contract  for  the occupancy of such land, classrooms, offices or
buildings shall be enforceable against the board of  cooperative  educa-
tional  services  unless  and until the same shall have been approved in
writing  by  the  commissioner.  In  the case of a lease longer than ten
years, the commissioner's written approval must include a  finding  that
the  proposed lease complies with all requirements of this paragraph and
would be more cost-effective  than  a  lease  of  ten  years  or  fewer;
PROVIDED,  HOWEVER, SUCH CAPITAL COSTS SHALL NOT BE INCLUDED IN A SCHOOL
DISTRICT'S TAX LEVY PURSUANT TO SECTION TWO THOUSAND  TWENTY-THREE-A  OF
THIS TITLE.
  S  8.  Paragraph  t  of subdivision 4 of section 1950 of the education
law, as added by chapter 795 of the laws of 1967, is amended to read  as
follows:
  t.  When  authorized by the qualified voters of the board, to purchase
or otherwise acquire buildings, sites or additions thereto, to  purchase
or  otherwise  acquire  real  property  for  any  lawful  purpose and to
construct buildings thereon; PROVIDED, HOWEVER, SUCH CAPITAL COSTS SHALL
NOT BE INCLUDED IN A SCHOOL DISTRICT'S TAX LEVY PURSUANT TO SECTION  TWO
THOUSAND TWENTY-THREE-A OF THIS TITLE.
  S  9.  Paragraph  u  of subdivision 4 of section 1950 of the education
law, as added by chapter 795 of the laws of 1967, is amended to read  as
follows:
  u.  To  purchase necessary furniture, equipment, implements, apparatus
and supplies;  PROVIDED,  HOWEVER,  SUCH  CAPITAL  COSTS  SHALL  NOT  BE
INCLUDED  IN  A SCHOOL DISTRICT'S TAX LEVY PURSUANT TO SECTION TWO THOU-
SAND TWENTY-THREE-A OF THIS TITLE.
  S 10. Paragraph g of subdivision 5 of section 1950  of  the  education
law,  as  amended  by  section  5 of part C of chapter 57 of the laws of
2004, is amended to read as follows:
  g. Any payment required by a board of cooperative educational services
to the dormitory authority or any payment required by a board of cooper-
ative educational services to acquire or construct a school facility  of
the  board  of  cooperative  educational  services, and any payments for
rental of facilities by a  board  of  cooperative  educational  services
shall,  for  the purposes of apportionment of public moneys to the board
of cooperative educational services by the state of New York, be  deemed
to be an administrative or capital expense, as designated by the commis-
sioner,  but  the  entire  amount  of  such payment shall be utilized in
making such apportionment and the limitation of ten percent of the total
expenses contained in this subdivision  shall  not  be  applicable.  Any
expense  designated  by  the  commissioner as a capital expense shall be
included in the capital budget of the board of  cooperative  educational
services  and,  except as otherwise provided in this paragraph, shall be
aided in the same manner as an administrative expense. Any such  payment
shall  not  be  considered  part  of the total expenses of the board for
purposes of determining the administrative and clerical expenses not  to
exceed  ten  percent  otherwise eligible for aid under this subdivision,
and such payments shall be considered for the purpose  of  apportionment
during  the  current school year such payment is made. The apportionment
for such payments shall be determined by multiplying the amount of  such
payment  allocated  to  each  component  school district in the board of
cooperative educational services by the aid ratio, and shall be not more
than ninety percent  converted  to  decimals,  of  each  such  component
computed pursuant to subdivision three of section thirty-six hundred two
OF  THIS  CHAPTER  and  used  to  apportion aid to that district in that
current school  year;  provided,  however,  the  apportionment  for  the

S. 8049                             6

construction,  acquisition,  reconstruction, rehabilitation, or improve-
ment of board of cooperative educational services facilities,  including
payments  to the dormitory authority and payments under any lease agree-
ment,  shall  be  based upon the cost of the board of cooperative educa-
tional services school facilities but not to exceed the  cost  allowance
set  forth  in subdivision six of section thirty-six hundred two of [the
education law] THIS CHAPTER and payments for rental facilities shall  be
subject  to  the  approval  of the commissioner; PROVIDED, HOWEVER, SUCH
CAPITAL COSTS SHALL NOT BE INCLUDED IN  A  SCHOOL  DISTRICT'S  TAX  LEVY
PURSUANT TO SECTION TWO THOUSAND TWENTY-THREE-A OF THIS TITLE.
  S  11.  Paragraphs  a  and  b of subdivision 13 of section 1950 of the
education law, as added by chapter 33 of the laws of 1976,  are  amended
to read as follows:
  a.  A  board  of  cooperative  educational  services and the component
school districts of such board of cooperative educational  services  may
enter into an agreement providing for the acquisition from the dormitory
authority  of  facilities  designed  to house services to be provided by
such board of cooperative educational services and for  the  sharing  of
the  cost  of  such acquisition. Such agreement in addition to providing
for all other matters deemed necessary and proper shall  (i)  set  forth
the  cost of such acquisition which shall be the amount certified by the
dormitory authority as sufficient to pay the principal of,  the  redemp-
tion premium, if any, and interest to the earliest of either the maturi-
ty  date or the next redemption date on all obligations of the dormitory
authority issued in relation to providing such facilities, including all
incidental expenses in relation thereto, and (ii) provide for  an  allo-
cation  and  apportionment  of  the  cost  of such acquisition among the
component school districts on such equitable basis as the parties there-
to shall determine and agree, and the proportion of the total cost to be
provided by each such district in accordance with  such  allocation  and
apportionment.  In  those  cases  where  construction of such facilities
shall not have been completed, the amount so certified by the  dormitory
authority  shall  include  the  amount  estimated to be necessary by the
dormitory authority to complete such construction by it acting  for  and
on  behalf  of such board of cooperative educational services; provided,
however, that such agreement shall provide that such board shall pay  to
the dormitory authority any additional amounts thereafter determined and
certified  by  the  dormitory  authority  to  be  necessary  in order to
complete the construction of such facilities. Existing contracts awarded
by the dormitory authority for the construction of such facilities shall
not be modified, nor shall any work not covered thereby  be  authorized,
without  the  prior consent of an officer of such board authorized to so
act by a resolution of such board. Such agreement shall be  executed  by
all  the  component school districts of such board of cooperative educa-
tional  services  whose  allocation  of  administrative  expenses  would
include  a  portion  of  the  amounts  required to be paid the dormitory
authority for the rental of such  facilities;  PROVIDED,  HOWEVER,  SUCH
CAPITAL  COSTS  SHALL  NOT  BE  INCLUDED IN A SCHOOL DISTRICT'S TAX LEVY
PURSUANT TO SECTION TWO THOUSAND-THREE-A OF THIS TITLE.
  b. The acquisition of such facilities is hereby  declared  and  deter-
mined to be a school district purpose and an object or purpose for which
each such component school district is hereby authorized to expend money
and  contract  indebtedness.  The  period of probable usefulness of such
object or purpose is hereby determined to be  thirty  years.  Each  such
component  school  district is hereby authorized to finance its share of
the cost of the acquisition of such facilities together with costs inci-

S. 8049                             7

dental to such financing, including, but  not  limited  to  legal  fees,
printing,  engraving and publication of notices, either from any current
funds legally available therefor, or  by  the  issuance  of  obligations
pursuant  to  the  local  finance  law;  provided,  however, that (i) no
approval of the voters  of  such  component  school  district  shall  be
required,  (ii)  the voting of a special tax or a tax to be collected in
installments shall not be a condition precedent to  the  adoption  of  a
bond resolution for such object or purpose, (iii) a majority vote of the
entire voting strength of the board of education shall be sufficient for
adoption of such a bond resolution, which bond resolution may be adopted
at  a  regular  meeting,  or a special meeting of the board of education
called on not less than twelve hours oral or written notice,  which  may
be  held  either  within or outside of such district, (iv) any such bond
resolution shall take effect immediately and shall not be subject either
to a mandatory or permissive referendum, and (v) no such bond resolution
shall be adopted prior to the execution  by  the  board  of  cooperative
educational services and the component school districts of such board of
cooperative  educational services of the agreement required by paragraph
a of this subdivision; PROVIDED, HOWEVER, SUCH CAPITAL COSTS  SHALL  NOT
BE  INCLUDED  IN  A  SCHOOL  DISTRICT'S TAX LEVY PURSUANT TO SECTION TWO
THOUSAND TWENTY-THREE-A OF THIS TITLE.
  S 12. Paragraphs a and b of subdivision 14  of  section  1950  of  the
education  law, as added by chapter 728 of the laws of 1976, are amended
to read as follows:
  a. All provisions of this subdivision shall be applicable only if  any
agreement  or  agreements  referred to herein shall be entered into by a
board of cooperative educational  services  and  all  of  the  component
school  districts  of  the  board of cooperative educational services. A
board of cooperative  educational  services  and  the  component  school
districts  of  such  board of cooperative educational services may enter
into an agreement providing for the acquisition or construction, includ-
ing new construction, additions or reconstruction of facilities designed
to house services to be provided by such  board  of  cooperative  educa-
tional  services  and for the sharing of the cost of such acquisition or
construction. Such agreement in addition  to  providing  for  all  other
matters deemed necessary and proper shall (i) set forth the cost of such
acquisition  or  construction  and  costs  incidental  thereto  and (ii)
provide for an allocation and apportionment of the costs of such  acqui-
sition  or  construction  among  the  component school districts on such
equitable basis as the parties thereto shall determine  and  agree,  and
the proportion of the total cost to be provided by each such district in
accordance  with such allocation and apportionment. Such agreement shall
be executed by all the component school districts of such board of coop-
erative educational services and such board of  cooperative  educational
services. Such agreement may provide that each component school district
of  such  a  board  of  cooperative  educational services shall issue an
agreed upon amount of its obligations in a total  amount  sufficient  to
acquire or construct such facilities, or that all component districts of
such  board  shall  together  issue  joint obligations pledging the full
faith and credit for all component districts jointly and that each  such
district  shall  pay  a  specified  share of annual debt service on such
joint obligations in accordance with the provisions of article  [five-g]
FIVE-G  of  the  general  municipal law and applicable provisions of the
local finance law; PROVIDED, HOWEVER, SUCH CAPITAL COSTS  SHALL  NOT  BE
INCLUDED  IN  A SCHOOL DISTRICT'S TAX LEVY PURSUANT TO SECTION TWO THOU-
SAND TWENTY-THREE-A OF THIS TITLE.

S. 8049                             8

  b. The acquisition  or  construction  of  such  facilities  is  hereby
declared  and  determined  to  be a public purpose and a school district
purpose and a specific object or purpose for which each  such  component
school  district  is  hereby  authorized  to  expend  money and contract
indebtedness.  The period of probable usefulness of such specific object
or  purpose is hereby determined to be thirty years. Each such component
school district is hereby authorized to finance its share of the cost of
the acquisition or construction of such facilities, together with  costs
incidental  thereto,  either  from  any  current funds legally available
therefor or by the issuance of obligations pursuant to the local finance
law; provided, however, that (i) no  approval  of  the  voters  of  such
component  school  district  shall  be  required,  (ii)  the voting of a
special tax or a tax to be collected in  installments  shall  not  be  a
condition  precedent  to  the  adoption  of  a  bond resolution for such
specific object or purpose, (iii) a majority vote of the  entire  voting
strength  of  the board of education shall be sufficient for adoption of
such a bond resolution, which bond resolution may be adopted at a  regu-
lar  meeting,  or  a special meeting of the board of education called on
not less than twenty-four hours oral or written notice to the members of
such board as provided in section sixteen hundred six of [the  education
law]  THIS  TITLE, which meeting may be held either within or outside of
such district, (iv) any such bond resolution  shall  take  effect  imme-
diately  and  shall  not  be subject to either a mandatory or permissive
referendum, and (v) no such bond resolution shall be  adopted  prior  to
the  execution  by the board of cooperative educational services and all
of the component school districts of such board  of  cooperative  educa-
tional  services of the agreement required by paragraph a of this subdi-
vision; PROVIDED, HOWEVER, SUCH CAPITAL COSTS SHALL NOT BE INCLUDED IN A
SCHOOL  DISTRICT'S  TAX  LEVY   PURSUANT   TO   SECTION   TWO   THOUSAND
TWENTY-THREE-A OF THIS TITLE.
  S 13. This act shall take effect immediately; provided, however, that
  (a)  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 repealed therewith;
  (b)  sections  two  and three of this act shall take effect on the one
hundred twentieth day after it shall have become a law, provided, howev-
er, that the amendments to section 3-c of the general municipal law  and
section  2023-a  of  the education law made by sections two and three of
this act, respectively, shall not affect the repeal of such sections and
shall be deemed repealed therewith. Effective immediately, the addition,
amendment and/or repeal of any rules or regulations  necessary  for  the
implementation  of  sections  two and three of this act on its effective
date are authorized to be made on or before such effective date;
  (c) the amendments to paragraph c of subdivision 2 of  section  2023-a
of  the  education law made by section four of this act shall be subject
to the repeal of such section and shall be deemed repealed therewith;
  (d) the amendments to paragraph b of subdivision 4 of section 2023  of
the  education  law made by section five of this act shall be subject to
the expiration of such section and shall be deemed to expire  therewith;
and
  (e) the amendments to subparagraph (a) of paragraph p of subdivision 4
of  section  1950 of the education law made by section seven of this act
shall be subject to the expiration of such  subparagraph  and  shall  be
deemed to expire therewith.