Assembly Bill A3257

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   3257
 
                        2025-2026 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             January 27, 2025
                                ___________
 
 Introduced by M. of A. CONRAD -- read once and referred 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.
                                                            LBD01188-01-5
              

 A. 3257                             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.