S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   1574
 
                        2023-2024 Regular Sessions
 
                             I N  S E N A T E
 
                             January 12, 2023
                                ___________
 
 Introduced  by  Sen.  BROUK  -- 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  exempting  the  costs
   associated  with  expenditures  resulting  from  the purchase of BOCES
   services and programs from the real property tax levy limit
   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.
                                                            LBD04563-01-3
              
             
                          
                 S. 1574                             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; AND
   (V)  A TAX LEVY NECESSARY FOR EXPENDITURES RESULTING FROM THE PURCHASE
 OF BOCES SERVICES AND PROGRAMS.
   § 2. This act shall take effect on the first of  May  next  succeeding
 the date on which it shall have become a law.