Adjusts the school tax relief (STAR) exemption for homes located outside New York city (Part A); relates to a real property tax freeze (Part B); and relates to supplemental state assistance (Part C)
download bill text pdf| Date of Action |
Assembly Actions -
Lowercase Senate Actions - UPPERCASE |
|---|---|
| Jan 08, 2025 |
referred to real property taxation |
Adjusts the school tax relief (STAR) exemption for homes located outside a city with a population greater than one million for the 2025--2026 school years and thereafter (Part A); relates to a real property tax freeze to reimburse qualifying homeowners for increases in local property taxes on their primary residences (Part B); provides for supplemental state assistance to be paid to cities, counties, towns and villages that are compliant with the property tax levy limits (Part C).
S T A T E O F N E W Y O R K
________________________________________________________________________
959
2025-2026 Regular Sessions
I N A S S E M B L Y
(PREFILED)
January 8, 2025
___________
Introduced by M. of A. WALSH, SIMPSON, JENSEN, BEEPHAN -- read once and
referred to the Committee on Real Property Taxation
AN ACT to amend the real property tax law, in relation to adjusting the
school tax relief (STAR) exemption for homes located outside a city
with a population greater than one million (Part A); to amend the tax
law, the education law and the general municipal law, in relation to a
real property tax freeze (Part B); and to amend the state finance law,
in relation to providing supplemental state assistance to local
governments that are compliant with certain property tax levy limits
(Part C)
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. This act enacts into law components of legislation relating
to certain real property taxes. Each component is wholly contained with-
in a Part identified as Parts A through C. The effective date for each
particular provision contained within such Part is set forth in the last
section of such Part. Any provision in any section contained within a
Part, including the effective date of the Part, which makes reference to
a section "of this act", when used in connection with that particular
component, shall be deemed to mean and refer to the corresponding
section of the Part in which it is found. Section three of this act sets
forth the general effective date of this act.
PART A
Section 1. Subparagraph (vi) of paragraph (b) of subdivision 2 of
section 425 of the real property tax law, as added by section 1 of part
D-1 of chapter 57 of the laws of 2007, and clause (A) as further amended
by subdivision (b) of section 1 of part W of chapter 56 of the laws of
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD02867-01-5
A. 959 2
2010, is amended and a new subparagraph (vii) is added to read as
follows:
(vi) For the two thousand nine--two thousand ten school year [and
thereafter] THROUGH THE TWO THOUSAND TWENTY-FIVE--TWO THOUSAND TWENTY-
SIX SCHOOL YEAR, FOR HOMES LOCATED OUTSIDE A CITY WITH A POPULATION
GREATER THAN ONE MILLION:
(A) The base figure for the enhanced STAR exemption shall equal the
prior year's base figure multiplied by the percentage increase in the
consumer price index for urban wage earners and clerical workers (CPI-W)
published by the United States department of labor, bureau of labor
statistics, for the third quarter of the calendar year preceding the
applicable school year, as compared to the third quarter of the prior
calendar year. If a base figure as so determined is not exactly equal to
a multiple of one hundred dollars, it shall be rounded to the nearest
multiple of one hundred dollars. It shall be the responsibility of the
commissioner to annually determine such base figures.
(B) The base figure for the basic STAR exemption shall be thirty thou-
sand dollars.
(VII) FOR THE TWO THOUSAND TWENTY-FIVE--TWO THOUSAND TWENTY-SIX SCHOOL
YEAR AND THEREAFTER, FOR HOMES LOCATED OUTSIDE A CITY WITH A POPULATION
GREATER THAN ONE MILLION, NOTWITHSTANDING ANY OTHER PROVISION OF THIS
SECTION, THE ENHANCED STAR EXEMPTION SHALL EQUAL FIFTY PERCENT OF THE
MEDIAN ASSESSED VALUE OF ALL HOMES OUTSIDE A CITY WITH A POPULATION
GREATER THAN ONE MILLION, AS CALCULATED BY THE COMPTROLLER AND THE
COMMISSIONER.
§ 2. This act shall take effect immediately.
PART B
Section 1. Section 606 of the tax law is amended by adding a new
subsection (bbb) to read as follows:
(BBB) REAL PROPERTY TAX FREEZE CREDIT. (1) AS USED IN THIS SUBSECTION:
(A) THE TERM "FREEZE-COMPLIANT BUDGET" MEANS A BUDGET OF A TAXING
JURISDICTION THAT HAS MET THE REQUIREMENTS OF SECTION TWO THOUSAND TWEN-
TY-THREE-C OF THE EDUCATION LAW OR SECTION THREE-D OF THE GENERAL MUNIC-
IPAL LAW, WHICHEVER IS APPLICABLE.
(B) THE TERMS "INDEPENDENT SPECIAL DISTRICT" AND "DEPENDENT SCHOOL
DISTRICT" HAVE THE SAME MEANING AS SET FORTH IN SECTION THREE-D OF THE
GENERAL MUNICIPAL LAW.
(C) THE TERM "STAR EXEMPTION" MEANS THE SCHOOL TAX RELIEF EXEMPTION
AUTHORIZED BY SECTION FOUR HUNDRED TWENTY-FIVE OF THE REAL PROPERTY TAX
LAW.
(D) THE TERM "TAXING JURISDICTION" MEANS A COUNTY, CITY, TOWN,
VILLAGE, SCHOOL DISTRICT OR AN INDEPENDENT SPECIAL DISTRICT, EXCEPT THAT
SUCH TERM SHALL NOT INCLUDE A CITY WITH A POPULATION OF ONE MILLION OR
MORE, NOR SHALL IT INCLUDE A COUNTY WHOLLY LOCATED WITHIN SUCH A CITY.
(E) THE TERM "LEVY CREDIT FACTOR" MEANS THE ALLOWABLE LEVY GROWTH
FACTOR FOR A TAXING JURISDICTION, AS DETERMINED PURSUANT TO SECTION
THREE-C OF THE GENERAL MUNICIPAL LAW OR SECTION TWO THOUSAND TWENTY-
THREE-A OF THE EDUCATION LAW, MINUS ONE.
(2) AN INDIVIDUAL TAXPAYER WHO MEETS THE ELIGIBILITY STANDARDS SET
FORTH IN PARAGRAPH THREE OF THIS SUBSECTION AND WHOSE PRIMARY RESIDENCE
IS LOCATED IN A TAXING JURISDICTION THAT HAS A FREEZE-COMPLIANT BUDGET
FOR THE FISCAL YEAR STARTING IN TWO THOUSAND TWENTY-SIX, TWO THOUSAND
TWENTY-SEVEN OR TWO THOUSAND TWENTY-EIGHT, WHICHEVER IS APPLICABLE,
SHALL BE ALLOWED A CREDIT AGAINST THE TAXES IMPOSED BY THIS ARTICLE.
A. 959 3
SUBJECT TO THE PROVISIONS OF PARAGRAPH SIX OF THIS SUBSECTION, SUCH
CREDIT SHALL BE DETERMINED AS FOLLOWS:
(A) IF A SCHOOL DISTRICT OTHER THAN A DEPENDENT SCHOOL DISTRICT HAS A
FREEZE-COMPLIANT BUDGET FOR ITS FISCAL YEAR STARTING IN TWO THOUSAND
TWENTY-SIX, A CREDIT SHALL BE ALLOWED FOR THE ELIGIBLE TAXPAYER'S TWO
THOUSAND TWENTY-SIX TAXABLE YEAR IN THE AMOUNT THAT IS THE GREATER OF
(I) THE AMOUNT BY WHICH THE REAL PROPERTY TAXES IMPOSED UPON SUCH RESI-
DENCE BY OR ON BEHALF OF THAT SCHOOL DISTRICT FOR THE FISCAL YEAR START-
ING IN TWO THOUSAND TWENTY-SIX EXCEEDS THE REAL PROPERTY TAXES SO
IMPOSED FOR THE FISCAL YEAR STARTING IN TWO THOUSAND TWENTY-FIVE, OR
(II) THE PRODUCT OF THE REAL PROPERTY TAXES IMPOSED UPON SUCH RESIDENCE
BY OR ON BEHALF OF THAT SCHOOL DISTRICT FOR THE FISCAL YEAR STARTING IN
TWO THOUSAND TWENTY-FIVE MULTIPLIED BY THE LEVY CREDIT FACTOR FOR THAT
SCHOOL DISTRICT FOR THE FISCAL YEAR STARTING IN TWO THOUSAND TWENTY-SIX.
(B) IF A TAXING JURISDICTION, OTHER THAN A SCHOOL DISTRICT OR A CITY
WITH A DEPENDENT SCHOOL DISTRICT, HAS A FREEZE-COMPLIANT BUDGET FOR ITS
FISCAL YEAR STARTING IN TWO THOUSAND TWENTY-SEVEN, A CREDIT SHALL BE
ALLOWED FOR THE ELIGIBLE TAXPAYER'S TWO THOUSAND TWENTY-SEVEN TAXABLE
YEAR IN THE AMOUNT THAT IS THE GREATER OF (I) THE AMOUNT BY WHICH THE
REAL PROPERTY TAXES IMPOSED UPON SUCH RESIDENCE BY OR ON BEHALF OF THAT
TAXING JURISDICTION FOR THE FISCAL YEAR STARTING IN TWO THOUSAND TWEN-
TY-SEVEN EXCEEDS THE REAL PROPERTY TAXES SO IMPOSED FOR THE FISCAL YEAR
STARTING IN TWO THOUSAND TWENTY-SIX, OR (II) THE PRODUCT OF THE REAL
PROPERTY TAXES IMPOSED UPON SUCH RESIDENCE BY OR ON BEHALF OF THAT
TAXING JURISDICTION FOR THE FISCAL YEAR STARTING IN TWO THOUSAND TWEN-
TY-SIX MULTIPLIED BY THE LEVY CREDIT FACTOR FOR THAT TAXING JURISDICTION
FOR THE FISCAL YEAR STARTING IN TWO THOUSAND TWENTY-SEVEN.
(C) IF A SCHOOL DISTRICT OTHER THAN A DEPENDENT SCHOOL DISTRICT HAS A
FREEZE-COMPLIANT BUDGET FOR ITS FISCAL YEAR STARTING IN TWO THOUSAND
TWENTY-SEVEN, A CREDIT SHALL BE ALLOWED FOR THE ELIGIBLE TAXPAYER'S TWO
THOUSAND TWENTY-SEVEN TAXABLE YEAR IN THE AMOUNT BY WHICH THE REAL PROP-
ERTY TAXES IMPOSED UPON SUCH RESIDENCE BY OR ON BEHALF OF SUCH SCHOOL
DISTRICT FOR THE FISCAL YEAR STARTING IN TWO THOUSAND TWENTY-SEVEN
EXCEEDS THE REAL PROPERTY TAXES SO IMPOSED FOR THE FISCAL YEAR IDENTI-
FIED AS FOLLOWS:
(I) IF THE SCHOOL DISTRICT'S BUDGET FOR THE FISCAL YEAR STARTING IN
TWO THOUSAND TWENTY-SIX WAS A FREEZE-COMPLIANT BUDGET, A CREDIT SHALL BE
ALLOWED FOR THE ELIGIBLE TAXPAYER'S TWO THOUSAND TWENTY-SEVEN TAXABLE
YEAR IN THE AMOUNT OF THE CREDIT FOR SCHOOL DISTRICT TAXES ALLOWED FOR
THE ELIGIBLE TAXPAYER'S TWO THOUSAND TWENTY-SIX TAXABLE YEAR; TOGETHER
WITH THE AMOUNT THAT IS THE GREATER OF (I) THE AMOUNT BY WHICH THE REAL
PROPERTY TAXES IMPOSED UPON SUCH RESIDENCE BY OR ON BEHALF OF THAT
SCHOOL DISTRICT FOR THE FISCAL YEAR STARTING IN TWO THOUSAND TWENTY-SEV-
EN EXCEEDS THE REAL PROPERTY TAXES SO IMPOSED FOR THE FISCAL YEAR START-
ING IN TWO THOUSAND TWENTY-SIX, OR (II) THE PRODUCT OF THE REAL PROPERTY
TAXES IMPOSED UPON SUCH RESIDENCE BY OR ON BEHALF OF SUCH SCHOOL
DISTRICT FOR THE FISCAL YEAR STARTING IN TWO THOUSAND TWENTY-SIX MULTI-
PLIED BY THE LEVY CREDIT FACTOR FOR THAT SCHOOL DISTRICT FOR THE FISCAL
YEAR STARTING IN TWO THOUSAND TWENTY-SEVEN.
(II) IF THE SCHOOL DISTRICT'S BUDGET FOR THE FISCAL YEAR STARTING IN
TWO THOUSAND TWENTY-SIX WAS NOT A FREEZE-COMPLIANT BUDGET, A CREDIT
SHALL BE ALLOWED FOR THE ELIGIBLE TAXPAYER'S TWO THOUSAND TWENTY-SEVEN
TAXABLE YEAR IN THE AMOUNT THAT IS THE GREATER OF (I) THE AMOUNT BY
WHICH THE REAL PROPERTY TAXES IMPOSED UPON SUCH RESIDENCE BY OR ON
BEHALF OF THAT SCHOOL DISTRICT FOR THE FISCAL YEAR STARTING IN TWO THOU-
SAND TWENTY-SEVEN EXCEEDS THE REAL PROPERTY TAXES SO IMPOSED FOR THE
A. 959 4
FISCAL YEAR STARTING IN TWO THOUSAND TWENTY-SIX, OR (II) THE PRODUCT OF
THE REAL PROPERTY TAXES IMPOSED UPON SUCH RESIDENCE BY OR ON BEHALF OF
SUCH SCHOOL DISTRICT FOR THE FISCAL YEAR STARTING IN TWO THOUSAND TWEN-
TY-SIX MULTIPLIED BY THE LEVY CREDIT FACTOR FOR SUCH SCHOOL DISTRICT FOR
THE FISCAL YEAR STARTING IN TWO THOUSAND TWENTY-SEVEN.
(D) IF A TAXING JURISDICTION, OTHER THAN A SCHOOL DISTRICT OR A CITY
WITH A DEPENDENT SCHOOL DISTRICT, HAS A FREEZE-COMPLIANT BUDGET FOR ITS
FISCAL YEAR STARTING IN TWO THOUSAND TWENTY-EIGHT:
(I) IF THE TAXING JURISDICTION'S BUDGET FOR THE FISCAL YEAR STARTING
IN TWO THOUSAND TWENTY-SEVEN WAS A FREEZE-COMPLIANT BUDGET, A CREDIT
SHALL BE ALLOWED FOR THE ELIGIBLE TAXPAYER'S TWO THOUSAND TWENTY-EIGHT
TAXABLE YEAR IN THE AMOUNT OF THE CREDIT FOR THE TAXES IMPOSED BY OR ON
BEHALF OF SUCH TAXING JURISDICTION ALLOWED FOR THE ELIGIBLE TAXPAYER'S
TWO THOUSAND TWENTY-SEVEN TAXABLE YEAR; TOGETHER WITH THE AMOUNT THAT IS
THE GREATER OF (I) THE AMOUNT BY WHICH THE REAL PROPERTY TAXES IMPOSED
UPON SUCH RESIDENCE BY OR ON BEHALF OF SUCH TAXING JURISDICTION FOR THE
FISCAL YEAR STARTING IN TWO THOUSAND TWENTY-EIGHT EXCEEDS THE REAL PROP-
ERTY TAXES IMPOSED UPON SUCH RESIDENCE BY OR ON BEHALF OF THAT TAXING
JURISDICTION FOR THE FISCAL YEAR STARTING IN TWO THOUSAND TWENTY-SEVEN,
OR (II) THE PRODUCT OF THE REAL PROPERTY TAXES IMPOSED UPON SUCH RESI-
DENCE BY OR ON BEHALF OF SUCH TAXING JURISDICTION FOR THE FISCAL YEAR
STARTING IN TWO THOUSAND TWENTY-SEVEN MULTIPLIED BY THE LEVY CREDIT
FACTOR FOR SUCH TAXING JURISDICTION FOR THE FISCAL YEAR STARTING IN TWO
THOUSAND TWENTY-EIGHT.
(II) IF THE TAXING JURISDICTION'S BUDGET FOR THE FISCAL YEAR STARTING
IN TWO THOUSAND TWENTY-SEVEN WAS NOT A FREEZE-COMPLIANT BUDGET, A CREDIT
SHALL BE ALLOWED FOR THE ELIGIBLE TAXPAYER'S TWO THOUSAND TWENTY-EIGHT
TAXABLE YEAR IN THE AMOUNT THAT IS THE GREATER OF (I) THE AMOUNT BY
WHICH THE REAL PROPERTY TAXES IMPOSED UPON SUCH RESIDENCE BY OR ON
BEHALF OF SUCH TAXING JURISDICTION FOR THE FISCAL YEAR STARTING IN TWO
THOUSAND TWENTY-EIGHT EXCEEDS THE REAL PROPERTY TAXES SO IMPOSED FOR THE
FISCAL YEAR STARTING IN TWO THOUSAND TWENTY-EIGHT, OR (II) THE PRODUCT
OF THE REAL PROPERTY TAXES IMPOSED UPON SUCH RESIDENCE BY OR ON BEHALF
OF SUCH TAXING JURISDICTION FOR THE FISCAL YEAR STARTING IN TWO THOUSAND
TWENTY-SEVEN MULTIPLIED BY THE LEVY CREDIT FACTOR FOR SUCH TAXING JURIS-
DICTION FOR THE FISCAL YEAR STARTING IN TWO THOUSAND TWENTY-EIGHT.
(E) IF A CITY WITH A DEPENDENT SCHOOL DISTRICT HAS A FREEZE-COMPLIANT
BUDGET FOR ITS FISCAL YEAR STARTING IN TWO THOUSAND TWENTY-SIX, A TAX
CREDIT SHALL BE ALLOWED FOR THE ELIGIBLE TAXPAYER'S TWO THOUSAND TWEN-
TY-SIX TAXABLE YEAR IN THE AMOUNT EQUIVALENT TO SIXTY-SEVEN PERCENT OF
THE AMOUNT THAT IS THE GREATER OF (I) THE AMOUNT BY WHICH THE REAL PROP-
ERTY TAXES IMPOSED UPON SUCH RESIDENCE BY OR ON BEHALF OF THAT CITY FOR
THE FISCAL YEAR STARTING IN TWO THOUSAND TWENTY-SIX EXCEEDS THE REAL
PROPERTY TAXES SO IMPOSED FOR THE FISCAL YEAR STARTING IN TWO THOUSAND
TWENTY-FIVE, OR (II) THE PRODUCT OF THE REAL PROPERTY TAXES IMPOSED UPON
SUCH RESIDENCE BY OR ON BEHALF OF SUCH CITY FOR THE FISCAL YEAR STARTING
IN TWO THOUSAND TWENTY-FIVE MULTIPLIED BY THE LEVY CREDIT FACTOR FOR
SUCH CITY FOR THE FISCAL YEAR STARTING IN TWO THOUSAND TWENTY-SIX.
(F) IF A CITY WITH A DEPENDENT SCHOOL DISTRICT HAS A FREEZE-COMPLIANT
BUDGET FOR ITS FISCAL YEAR STARTING IN TWO THOUSAND TWENTY-SEVEN:
(I) IF THE CITY'S BUDGET FOR THE FISCAL YEAR STARTING IN TWO THOUSAND
TWENTY-SIX WAS A FREEZE-COMPLIANT BUDGET, A CREDIT SHALL BE ALLOWED FOR
THE ELIGIBLE TAXPAYER'S TWO THOUSAND TWENTY-SEVEN TAXABLE YEAR IN AN
AMOUNT EQUIVALENT TO THIRTY-THREE PERCENT OF THE AMOUNT THAT IS THE
GREATER OF (I) THE AMOUNT BY WHICH THE REAL PROPERTY TAXES IMPOSED UPON
SUCH RESIDENCE BY THAT CITY FOR THE FISCAL YEAR STARTING IN TWO THOUSAND
A. 959 5
TWENTY-SIX EXCEEDS THE REAL PROPERTY TAXES SO IMPOSED FOR THE FISCAL
YEAR STARTING IN TWO THOUSAND TWENTY-FIVE, OR (II) THE PRODUCT OF THE
REAL PROPERTY TAXES IMPOSED UPON SUCH RESIDENCE BY OR ON BEHALF OF SUCH
CITY FOR THE FISCAL YEAR STARTING IN TWO THOUSAND TWENTY-FIVE MULTIPLIED
BY THE LEVY CREDIT FACTOR FOR SUCH CITY FOR THE FISCAL YEAR STARTING IN
TWO THOUSAND TWENTY-SIX; TOGETHER WITH THE AMOUNT OF THE CREDIT FOR THE
TAXES IMPOSED BY OR ON BEHALF OF SUCH CITY ALLOWED FOR THE ELIGIBLE
TAXPAYER'S TWO THOUSAND TWENTY-SIX TAXABLE YEAR; AND TOGETHER WITH AN
AMOUNT EQUIVALENT TO SIXTY-SEVEN PERCENT OF THE AMOUNT THAT IS THE
GREATER OF (I) THE AMOUNT BY WHICH THE REAL PROPERTY TAXES IMPOSED UPON
SUCH RESIDENCE BY THAT CITY FOR THE FISCAL YEAR STARTING IN TWO THOUSAND
TWENTY-SEVEN EXCEEDS THE REAL PROPERTY TAXES SO IMPOSED FOR THE FISCAL
YEAR STARTING IN TWO THOUSAND TWENTY-SIX; OR (II) THE PRODUCT OF THE
REAL PROPERTY TAXES IMPOSED UPON SUCH RESIDENCE BY OR ON BEHALF OF SUCH
CITY FOR THE FISCAL YEAR STARTING IN TWO THOUSAND TWENTY-SIX MULTIPLIED
BY THE LEVY CREDIT FACTOR FOR SUCH CITY FOR THE FISCAL YEAR STARTING IN
TWO THOUSAND TWENTY-SEVEN; AND A CREDIT SHALL BE ALLOWED FOR THE ELIGI-
BLE TAXPAYER'S TWO THOUSAND TWENTY-EIGHT TAXABLE YEAR IN AN AMOUNT
EQUIVALENT TO THIRTY-THREE PERCENT OF THE AMOUNT THAT IS THE GREATER OF
(I) THE AMOUNT BY WHICH THE REAL PROPERTY TAXES IMPOSED UPON SUCH RESI-
DENCE BY THAT CITY FOR THE FISCAL YEAR STARTING IN TWO THOUSAND TWENTY-
SEVEN EXCEEDS THE REAL PROPERTY TAXES SO IMPOSED FOR THE FISCAL YEAR
STARTING IN TWO THOUSAND TWENTY-SIX, OR (II) THE PRODUCT OF THE REAL
PROPERTY TAXES IMPOSED UPON SUCH RESIDENCE BY OR ON BEHALF OF SUCH CITY
FOR THE FISCAL YEAR STARTING IN TWO THOUSAND TWENTY-SIX MULTIPLIED BY
THE LEVY CREDIT FACTOR FOR SUCH CITY FOR THE FISCAL YEAR STARTING IN TWO
THOUSAND TWENTY-SEVEN; TOGETHER WITH AN AMOUNT EQUIVALENT TO FORTY-NINE
AND ONE-QUARTER PERCENT OF THE AMOUNT OF THE CREDIT FOR THE TAXES
IMPOSED BY OR ON BEHALF OF SUCH CITY ALLOWED FOR THE ELIGIBLE TAXPAYER'S
TWO THOUSAND TWENTY-SIX TAXABLE YEAR.
(II) IF THE CITY'S BUDGET FOR THE FISCAL YEAR STARTING IN TWO THOUSAND
TWENTY-SIX WAS NOT A FREEZE-COMPLIANT BUDGET, A CREDIT SHALL BE ALLOWED
FOR THE ELIGIBLE TAXPAYER'S TWO THOUSAND TWENTY-SEVEN TAXABLE YEAR IN AN
AMOUNT EQUIVALENT TO SIXTY-SEVEN PERCENT OF THE AMOUNT THAT IS THE
GREATER OF (I) THE AMOUNT BY WHICH THE REAL PROPERTY TAXES IMPOSED UPON
SUCH RESIDENCE BY THAT CITY FOR THE FISCAL YEAR STARTING IN TWO THOUSAND
TWENTY-SEVEN EXCEEDS THE REAL PROPERTY TAXES SO IMPOSED FOR THE FISCAL
YEAR STARTING IN TWO THOUSAND TWENTY-SIX OR (II) THE PRODUCT OF THE REAL
PROPERTY TAXES IMPOSED UPON SUCH RESIDENCE BY OR ON BEHALF OF SUCH CITY
FOR THE FISCAL YEAR STARTING IN TWO THOUSAND TWENTY-SIX MULTIPLIED BY
THE LEVY CREDIT FACTOR FOR SUCH CITY FOR THE FISCAL YEAR STARTING IN TWO
THOUSAND TWENTY-SEVEN; AND A CREDIT SHALL BE ALLOWED FOR THE ELIGIBLE
TAXPAYER'S TWO THOUSAND TWENTY-EIGHT TAXABLE YEAR IN AN AMOUNT EQUIV-
ALENT TO THIRTY-THREE PERCENT OF THE AMOUNT THAT IS THE GREATER OF (I)
THE AMOUNT BY WHICH THE REAL PROPERTY TAXES IMPOSED UPON SUCH RESIDENCE
BY THAT CITY FOR THE FISCAL YEAR STARTING IN TWO THOUSAND TWENTY-SEVEN
EXCEEDS THE REAL PROPERTY TAXES SO IMPOSED FOR THE FISCAL YEAR STARTING
IN TWO THOUSAND TWENTY-SIX OR (II) THE PRODUCT OF THE REAL PROPERTY
TAXES IMPOSED UPON SUCH RESIDENCE BY OR ON BEHALF OF SUCH CITY FOR THE
FISCAL YEAR STARTING IN TWO THOUSAND TWENTY-SIX MULTIPLIED BY THE LEVY
CREDIT FACTOR FOR SUCH CITY FOR THE FISCAL YEAR STARTING IN TWO THOUSAND
TWENTY-SEVEN.
(G) IF A CITY WITH A DEPENDENT SCHOOL DISTRICT HAS A FREEZE-COMPLIANT
BUDGET FOR ITS FISCAL YEAR STARTING IN TWO THOUSAND TWENTY-SIX BUT DOES
NOT HAVE A FREEZE-COMPLIANT BUDGET FOR ITS FISCAL YEAR STARTING IN TWO
THOUSAND TWENTY-SEVEN, A TAX CREDIT SHALL BE ALLOWED FOR THE ELIGIBLE
A. 959 6
TAXPAYER'S TWO THOUSAND TWENTY-SEVEN TAXABLE YEAR AN AMOUNT REPRESENTING
THIRTY-THREE PERCENT OF THE AMOUNT THAT IS THE GREATER OF (I) THE AMOUNT
BY WHICH THE REAL PROPERTY TAXES IMPOSED UPON SUCH RESIDENCE BY THAT
CITY FOR THE FISCAL YEAR STARTING IN TWO THOUSAND TWENTY-SIX EXCEEDS THE
REAL PROPERTY TAXES SO IMPOSED FOR THE FISCAL YEAR STARTING IN TWO THOU-
SAND TWENTY-FIVE OR (II) THE PRODUCT OF THE REAL PROPERTY TAXES IMPOSED
UPON SUCH RESIDENCE BY OR ON BEHALF OF SUCH CITY FOR THE FISCAL YEAR
STARTING IN TWO THOUSAND TWENTY-FIVE MULTIPLIED BY THE LEVY CREDIT
FACTOR FOR SUCH CITY FOR THE FISCAL YEAR STARTING IN TWO THOUSAND TWEN-
TY-SIX.
(3) TO BE ELIGIBLE FOR SUCH CREDIT, THE TAXPAYER (OR TAXPAYERS FILING
JOINT RETURNS) SHALL MEET THE FOLLOWING CRITERIA:
(A) FOR THE TWO THOUSAND TWENTY-SIX TAXABLE YEAR, THE TAXPAYER'S
PRIMARY RESIDENCE SHALL HAVE QUALIFIED FOR THE STAR EXEMPTION FOR THE
TWO THOUSAND TWENTY-SIX--TWO THOUSAND TWENTY-SEVEN SCHOOL YEAR, OR WOULD
HAVE SO QUALIFIED IF AN APPLICATION FOR SUCH EXEMPTION HAD BEEN SUBMIT-
TED IN A TIMELY MANNER.
(B) FOR THE TWO THOUSAND TWENTY-SEVEN TAXABLE YEAR, THE TAXPAYER'S
PRIMARY RESIDENCE SHALL HAVE QUALIFIED FOR THE STAR EXEMPTION FOR THE
TWO THOUSAND TWENTY-SEVEN--TWO THOUSAND TWENTY-EIGHT SCHOOL YEAR, OR
WOULD HAVE SO QUALIFIED IF AN APPLICATION FOR SUCH EXEMPTION HAD BEEN
SUBMITTED IN A TIMELY MANNER.
(C) FOR THE TWO THOUSAND TWENTY-EIGHT TAXABLE YEAR, THE TAXPAYER'S
PRIMARY RESIDENCE SHALL HAVE QUALIFIED FOR THE STAR EXEMPTION FOR THE
TWO THOUSAND TWENTY-EIGHT--TWO THOUSAND TWENTY-NINE SCHOOL YEAR, OR
WOULD HAVE SO QUALIFIED IF AN APPLICATION FOR SUCH EXEMPTION HAD BEEN
SUBMITTED IN A TIMELY MANNER.
(4) FOR EACH YEAR THIS CREDIT IS ALLOWED, THE COMMISSIONER SHALL
DETERMINE THE TAXPAYER'S ELIGIBILITY FOR THIS CREDIT UTILIZING THE
INFORMATION AVAILABLE TO THE COMMISSIONER. WHEN THE COMMISSIONER HAS
DETERMINED A TAXPAYER TO BE ELIGIBLE FOR THIS CREDIT, THE COMMISSIONER
SHALL ADVANCE A PAYMENT OF THE AMOUNT DETERMINED IN ACCORDANCE WITH THIS
SUBSECTION. THE TAXPAYER SHALL NOT APPLY FOR SUCH CREDIT IN CONJUNCTION
WITH THE FILING OF SUCH TAXPAYER'S RETURN. A TAXPAYER WHO HAS FAILED TO
RECEIVE AN ADVANCE PAYMENT THAT SUCH TAXPAYER BELIEVES WAS DUE TO SUCH
TAXPAYER, OR WHO HAS RECEIVED AN ADVANCE PAYMENT THAT SUCH TAXPAYER
BELIEVES IS LESS THAN THE AMOUNT THAT WAS DUE TO SUCH TAXPAYER, MAY
REQUEST PAYMENT OF THE CLAIMED DEFICIENCY IN A MANNER PRESCRIBED BY THE
COMMISSIONER.
(5) IF THE AMOUNT OF THE CREDIT ALLOWED UNDER THIS SUBSECTION, IF ANY,
SHALL EXCEED THE TAXPAYER'S TAX FOR THE TAXABLE YEAR, THE EXCESS SHALL
BE TREATED AS AN OVERPAYMENT OF TAX TO BE CREDITED OR REFUNDED IN
ACCORDANCE WITH THE PROVISIONS OF SECTION SIX HUNDRED EIGHTY-SIX OF THIS
ARTICLE, PROVIDED, HOWEVER, THAT NO INTEREST SHALL BE PAID THEREON.
(6) THE FOLLOWING PROVISIONS SHALL APPLY TO THE CALCULATION OF THE
CREDIT PURSUANT TO PARAGRAPH TWO OF THIS SUBSECTION:
(A) IF THE TAX BILL PERTAINING TO THE ELIGIBLE TAXPAYER'S PRIMARY
RESIDENCE INCLUDES TAXES LEVIED BY OR ON BEHALF OF MULTIPLE TAXING
JURISDICTIONS, THE CREDIT SHALL BE BASED UPON THE CHANGE IN THE AGGRE-
GATE TAX LIABILITY OF SUCH RESIDENCE, PROVIDED THAT ANY TAX APPEARING ON
THE TAX BILL THAT IS NOT ATTRIBUTABLE TO A FREEZE-COMPLIANT BUDGET SHALL
BE DISREGARDED WHEN DETERMINING THE AGGREGATE TAX LIABILITY OF SUCH
RESIDENCE.
(B) IF THE TAX BILL PERTAINING TO THE ELIGIBLE TAXPAYER'S PRIMARY
RESIDENCE INCLUDES RELEVIED TAXES OR OTHER TAXES THAT WERE PREVIOUSLY
A. 959 7
BILLED BUT NOT PAID, THOSE TAXES SHALL BE DISREGARDED WHEN DETERMINING
THE AGGREGATE TAX LIABILITY OF SUCH RESIDENCE.
(C) IF THE TAX BILL PERTAINING TO THE ELIGIBLE TAXPAYER'S PRIMARY
RESIDENCE INCLUDES USAGE CHARGES, UNIT CHARGES OR OTHER CHARGES THAT ARE
BASED UPON THE CONSUMPTION OF A SERVICE, THOSE CHARGES SHALL BE DISRE-
GARDED WHEN DETERMINING THE AGGREGATE TAX LIABILITY OF SUCH RESIDENCE.
(D) NOTWITHSTANDING THE FOREGOING PROVISIONS OF THIS SUBSECTION, NO
CREDIT SHALL BE ALLOWED TO THE EXTENT THAT THE TAX LIABILITY OF THE
ELIGIBLE TAXPAYER'S PRIMARY RESIDENCE INCREASED DUE TO ONE OR MORE OF
THE FOLLOWING EVENTS:
(I) A PHYSICAL IMPROVEMENT TO THE ELIGIBLE TAXPAYER'S PRIMARY RESI-
DENCE.
(II) A REMOVAL OR REDUCTION OF AN EXEMPTION ON THE ELIGIBLE TAXPAYER'S
PRIMARY RESIDENCE, INCLUDING A REDUCTION OF THE STAR EXEMPT AMOUNT
CALCULATED PURSUANT TO SUBDIVISION TWO OF SECTION FOUR HUNDRED TWENTY-
FIVE OF THE REAL PROPERTY TAX LAW.
(III) A REVALUATION THAT CAUSED THE ASSESSMENT OF THE ELIGIBLE TAXPAY-
ER'S PRIMARY RESIDENCE TO INCREASE BY A PERCENTAGE THAT IS GREATER THAN
THE APPLICABLE CHANGE IN LEVEL OF ASSESSMENT. AS USED HEREIN, THE TERMS
"REVALUATION" AND "CHANGE IN LEVEL OF ASSESSMENT" SHALL HAVE THE SAME
MEANINGS AS SET FORTH IN SECTIONS ONE HUNDRED TWO AND TWELVE HUNDRED
TWENTY OF THE REAL PROPERTY TAX LAW, RESPECTIVELY.
(E) IN THE CASE OF PROPERTY CONSISTING OF A COOPERATIVE APARTMENT
CORPORATION THAT IS DESCRIBED BY PARAGRAPH (K) OF SUBDIVISION TWO OF
SECTION FOUR HUNDRED TWENTY-FIVE OF THE REAL PROPERTY TAX LAW, AN ELIGI-
BLE OWNER SHALL BE ALLOWED A CREDIT IN THE AMOUNT EQUAL TO SIXTY PERCENT
OF THE AVERAGE TAX CREDIT IN THAT TAXING JURISDICTION FOR THAT FISCAL
YEAR, AS DETERMINED BY THE COMMISSIONER, OR IN THE CASE OF A COOPERATIVE
APARTMENT CORPORATION THAT IS DESCRIBED BY SUBPARAGRAPH (IV) OF PARA-
GRAPH (K) OF SUBDIVISION TWO OF SECTION FOUR HUNDRED TWENTY-FIVE OF THE
REAL PROPERTY TAX LAW, A CREDIT OF TWENTY PERCENT OF SUCH AVERAGE TAX
CREDIT.
(F) IN THE CASE OF PROPERTY CONSISTING OF A MOBILE HOME THAT IS
DESCRIBED BY PARAGRAPH (L) OF SUBDIVISION TWO OF SECTION FOUR HUNDRED
TWENTY-FIVE OF THE REAL PROPERTY TAX LAW, AN ELIGIBLE OWNER SHALL BE
ALLOWED A CREDIT IN THE AMOUNT EQUAL TO TWENTY-FIVE PERCENT OF THE AVER-
AGE TAX CREDIT IN THAT TAXING JURISDICTION FOR THAT FISCAL YEAR, AS
DETERMINED BY THE COMMISSIONER.
(G) IN THE CASE OF A CITY WITH A DEPENDENT SCHOOL DISTRICT, IT SHALL
BE PRESUMED THAT SIXTY-SEVEN PERCENT OF THE CITY TAX BILL IS FOR SCHOOL
DISTRICT PURPOSES AND THAT THIRTY-THREE PERCENT IS FOR GENERAL CITY
PURPOSES.
(H) THE AMOUNT OF THE CREDIT SHALL BE ROUNDED TO THE NEAREST DOLLAR,
EXCEPT WHERE SUCH AMOUNT IS GREATER THAN ZERO AND LESS THAN ONE DOLLAR
AND FIFTY CENTS, IN WHICH CASE THE AMOUNT OF THE CREDIT SHALL BE ROUNDED
UP TO TWO DOLLARS.
(7) NO CREDIT SHALL BE ALLOWED UNDER THIS SUBSECTION IN RELATION TO
PROPERTY LOCATED WITHIN A CITY WITH A POPULATION OF ONE MILLION OR MORE.
§ 2. The education law is amended by adding a new section 2023-c to
read as follows:
§ 2023-C. CERTIFICATION OF COMPLIANCE WITH PROPERTY TAX FREEZE
REQUIREMENTS. A SCHOOL DISTRICT THAT IS SUBJECT TO THE PROVISIONS OF
SECTION TWO THOUSAND TWENTY-THREE-A OF THIS PART SHALL COMPLY WITH THE
REQUIREMENTS OF SUBDIVISION TWO OF THIS SECTION IN ORDER TO RENDER ITS
TAXPAYERS ELIGIBLE FOR THE REAL PROPERTY TAX FREEZE CREDIT AUTHORIZED BY
SUBSECTION (BBB) OF SECTION SIX HUNDRED SIX OF THE TAX LAW FOR A FISCAL
A. 959 8
YEAR STARTING IN TWO THOUSAND TWENTY-SIX. THE PROPERTY TAX CUTS SHALL
BE EXTENDED FOR A SECOND YEAR IN JURISDICTIONS WHICH COMPLY WITH THE TAX
CAP AND HAVE A STATE APPROVED GOVERNMENT EFFICIENCY PLAN WHICH DEMON-
STRATE THREE YEAR SAVINGS AND EFFICIENCIES OF AT LEAST ONE PERCENT PER
YEAR FROM SHARED SERVICES, COOPERATION AGREEMENTS AND/OR MERGERS OR
EFFICIENCIES. THE DIRECTOR OF THE BUDGET SHALL CONSIDER PAST EFFICIEN-
CIES, SHARED SERVICES AND REFORMS IN THEIR APPROVAL PROCESS. WHILE
LOCALITIES MAY OFFER A VARIETY OF APPROACHES IT IS ANTICIPATED THAT THE
COUNTY GOVERNMENT OR BOARD OF COOPERATIVE EDUCATIONAL SERVICES WILL
CONVENE AND FACILITATE A PROCESS AND SUBMIT A COUNTY WIDE OR BOARD OF
COOPERATIVE EDUCATIONAL SERVICES REGION WIDE PLAN FOR APPROVAL. A
SCHOOL DISTRICT THAT IS SUBJECT TO THE PROVISIONS OF SECTION TWO THOU-
SAND TWENTY-THREE-A OF THIS PART SHALL COMPLY WITH THE REQUIREMENTS OF
SUBDIVISION TWO AND EITHER SUBDIVISION THREE OR SUBDIVISION FOUR OF THIS
SECTION IN ORDER TO RENDER ITS TAXPAYERS ELIGIBLE FOR THE REAL PROPERTY
TAX FREEZE CREDIT AUTHORIZED BY SUBSECTION (BBB) OF SECTION SIX HUNDRED
SIX OF THE TAX LAW FOR A FISCAL YEAR STARTING IN TWO THOUSAND TWENTY-
SEVEN.
1. DEFINITIONS. AS USED IN THIS SECTION:
A. "MERGERS" MEANS: REORGANIZATIONS OF ELIGIBLE SCHOOL DISTRICTS
PURSUANT TO SECTIONS FIFTEEN HUNDRED FIVE, FIFTEEN HUNDRED ELEVEN
THROUGH FIFTEEN HUNDRED THIRTEEN, FIFTEEN HUNDRED TWENTY-FOUR, FIFTEEN
HUNDRED TWENTY-SIX, SEVENTEEN HUNDRED FIVE, EIGHTEEN HUNDRED ONE THROUGH
EIGHTEEN HUNDRED THREE, OR TWENTY-TWO HUNDRED EIGHTEEN OF THIS TITLE; OR
REORGANIZATIONS, CONSOLIDATIONS, OR DISSOLUTIONS OF ELIGIBLE SCHOOL
DISTRICTS IN WHICH ONE OR MORE ELIGIBLE SCHOOL DISTRICTS ARE TERMINATED
AND ANOTHER ELIGIBLE SCHOOL DISTRICT ASSUMES JURISDICTION OVER THE
TERMINATED SCHOOL DISTRICT OR DISTRICTS PURSUANT TO ANY OTHER PROVISION
OF LAW.
B. "COOPERATION AGREEMENTS" MEANS AGREEMENTS ENTERED INTO BETWEEN
ELIGIBLE SCHOOL DISTRICTS TO IMPLEMENT THE SHARING OR CONSOLIDATION OF
FUNCTIONS OR SERVICES, INCLUDING BUT NOT LIMITED TO: PROCUREMENT, REAL
ESTATE AND FACILITY MANAGEMENT, FLEET MANAGEMENT, BUSINESS AND FINANCIAL
SERVICES, ADMINISTRATIVE SERVICES, PAYROLL ADMINISTRATION, TIME AND
ATTENDANCE, BENEFITS ADMINISTRATION AND OTHER TRANSACTIONAL HUMAN
RESOURCES FUNCTIONS, CONTRACT MANAGEMENT, GRANTS MANAGEMENT, TRANSPORTA-
TION SERVICES, FACILITIES AND FUNCTION, HUMAN SERVICES FACILITIES AND
FUNCTIONS, CUSTOMER SERVICE FACILITIES AND FUNCTIONS AND INFORMATION
TECHNOLOGY INFRASTRUCTURE, PROCESS, SERVICES AND FUNCTIONS.
C. "ELIGIBLE SCHOOL DISTRICT" MEANS A SCHOOL DISTRICT THAT IS SUBJECT
TO SECTION TWO THOUSAND TWENTY-THREE-A OF THIS PART, BUT SHALL NOT MEAN
A SCHOOL DISTRICT THAT IS SUBJECT TO ARTICLE FIFTY-TWO OF THIS TITLE.
D. "GOVERNMENT EFFICIENCY PLAN" MEANS A PLAN THAT IDENTIFIES COOPER-
ATION AGREEMENTS, SHARED SERVICES AND/OR MERGERS OR EFFICIENCIES TO BE
FULLY IMPLEMENTED BY ONE OR MORE ELIGIBLE SCHOOL DISTRICTS THAT ARE
SIGNATORIES TO THE PLAN.
E. "LEAD DISTRICT" MEANS THE ELIGIBLE SCHOOL DISTRICT THAT IS PARTIC-
IPATING IN A GOVERNMENT EFFICIENCY PLAN WITH MORE THAN ONE SIGNATORY
THAT HAS ELECTED TO SUBMIT THE GOVERNMENT EFFICIENCY PLAN TO THE DIREC-
TOR OF THE BUDGET ON BEHALF OF ALL SIGNATORIES TO THE PLAN.
F. "SHARED SERVICES" MEANS FUNCTIONAL CONSOLIDATIONS BY WHICH ONE
ELIGIBLE SCHOOL DISTRICT COMPLETELY PROVIDES A SERVICE OR FUNCTION FOR
ANOTHER ELIGIBLE SCHOOL DISTRICT, WHICH NO LONGER ENGAGES IN THAT FUNC-
TION OR SERVICE; SHARED OR COOPERATIVE SERVICES BETWEEN AND AMONG ELIGI-
BLE SCHOOL DISTRICTS; AND REGIONALIZED DELIVERY OF SERVICES BETWEEN AND
AMONG ELIGIBLE SCHOOL DISTRICTS. THESE SHARED SERVICES MAY BE FOR
A. 959 9
SERVICES OR FUNCTIONS INCLUDING BUT NOT LIMITED TO: PROCUREMENT, REAL
ESTATE AND FACILITY MANAGEMENT, FLEET MANAGEMENT, BUSINESS AND FINANCIAL
SERVICES, ADMINISTRATIVE SERVICES, PAYROLL ADMINISTRATION, TIME AND
ATTENDANCE, BENEFITS ADMINISTRATION AND OTHER TRANSACTIONAL HUMAN
RESOURCES FUNCTIONS, CONTRACT MANAGEMENT, GRANTS MANAGEMENT, TRANSPORTA-
TION SERVICES, FACILITIES AND FUNCTIONS, HUMAN SERVICES FACILITIES AND
FUNCTIONS, CUSTOMER SERVICE FACILITIES AND FUNCTIONS AND INFORMATION
TECHNOLOGY INFRASTRUCTURE, PROCESSES, SERVICES AND FUNCTIONS.
2. CERTIFICATION OF COMPLIANCE WITH TAX LEVY LIMIT. A. UPON THE
ADOPTION OF THE BUDGET OF AN ELIGIBLE SCHOOL DISTRICT, THE CHIEF EXECU-
TIVE OFFICER OF SUCH SCHOOL DISTRICT SHALL CERTIFY TO THE STATE COMP-
TROLLER, THE COMMISSIONER OF TAXATION AND FINANCE AND THE COMMISSIONER
THAT THE BUDGET SO ADOPTED DOES NOT EXCEED THE TAX LEVY LIMIT PRESCRIBED
BY SECTION TWO THOUSAND TWENTY-THREE-A OF THIS PART. SUCH CERTIFICATION
SHALL BE MADE IN A FORM AND MANNER PRESCRIBED BY THE STATE COMPTROLLER
IN CONSULTATION WITH THE COMMISSIONER OF TAXATION AND FINANCE AND THE
COMMISSIONER.
B. IN ORDER FOR SUCH CERTIFICATION TO GIVE RISE TO A REAL PROPERTY TAX
FREEZE CREDIT UNDER SUBSECTION (BBB) OF SECTION SIX HUNDRED SIX OF THE
TAX LAW, SUCH CERTIFICATION SHALL BE MADE NO LATER THAN THE TWENTY-FIRST
DAY OF THE FISCAL YEAR TO WHICH IT APPLIES.
C. IF SUCH A CERTIFICATION HAS BEEN MADE AND THE ACTUAL TAX LEVY OF
THE SCHOOL DISTRICT EXCEEDS THE APPLICABLE TAX LEVY LIMIT, THE EXCESS
AMOUNT SHALL BE PLACED IN RESERVE AND USED IN THE MANNER PRESCRIBED BY
SUBDIVISION FIVE OF SECTION TWO THOUSAND TWENTY-THREE-A OF THIS PART,
EVEN IF A TAX LEVY IN EXCESS OF THE TAX LEVY LIMIT HAD BEEN DULY AUTHOR-
IZED FOR THE APPLICABLE FISCAL YEAR BY THE SCHOOL DISTRICT VOTERS.
D. NOTWITHSTANDING ANY PROVISION OF LAW TO THE CONTRARY, EVERY SCHOOL
DISTRICT THAT IS SUBJECT TO THE PROVISIONS OF SECTION TWO THOUSAND TWEN-
TY-THREE-A OF THIS PART SHALL REPORT BOTH ITS PROPOSED BUDGET AND ITS
ADOPTED BUDGET TO THE OFFICE OF THE STATE COMPTROLLER AND THE COMMIS-
SIONER AT THE TIME AND IN THE MANNER AS THEY MAY PRESCRIBE, WHETHER OR
NOT SUCH BUDGET HAS BEEN OR WILL BE CERTIFIED AS PROVIDED BY THIS SUBDI-
VISION.
3. SCHOOL DISTRICT GOVERNMENT EFFICIENCY PLANS SUBMITTED BY LEAD
DISTRICT. A. THE SUPERINTENDENT OF EACH LEAD DISTRICT SHALL SUBMIT TO
THE DIRECTOR OF THE BUDGET BY JUNE FIRST, TWO THOUSAND TWENTY-SEVEN, A
GOVERNMENT EFFICIENCY PLAN THAT DEMONSTRATES THREE YEAR SAVINGS AND
EFFICIENCIES OF AT LEAST ONE PERCENT PER YEAR FROM SHARED SERVICES,
COOPERATION AGREEMENTS AND/OR MERGERS OR EFFICIENCIES OVER THE AGGREGATE
TWO THOUSAND TWENTY-SIX--TWO THOUSAND TWENTY-SEVEN SCHOOL YEAR TAX
LEVIES FOR ALL ELIGIBLE SCHOOL DISTRICTS THAT ARE SIGNATORIES TO SUCH
PLAN.
(I) THE SUPERINTENDENT OF EACH ELIGIBLE SCHOOL DISTRICT THAT IS A
SIGNATORY TO A GOVERNMENT EFFICIENCY PLAN SHALL SUBMIT TO THE SUPER-
INTENDENT OF THE LEAD DISTRICT BY MAY FIFTEENTH, TWO THOUSAND TWENTY-
SEVEN, A WRITTEN CERTIFICATION THAT THE ELIGIBLE SCHOOL DISTRICT AGREES
TO UNDERTAKE ITS BEST EFFORTS TO FULLY IMPLEMENT BY THE END OF THE TWO
THOUSAND TWENTY-EIGHT--TWO THOUSAND TWENTY-NINE SCHOOL YEAR THE COOPER-
ATION AGREEMENTS, MERGERS, EFFICIENCIES AND/OR SHARED SERVICES SPECIFIED
FOR THE ELIGIBLE SCHOOL DISTRICT IN SUCH PLAN.
(II) THE CHIEF FINANCIAL OFFICER OF A SCHOOL DISTRICT THAT IS A SIGNA-
TORY TO A GOVERNMENT EFFICIENCY PLAN SHALL SUBMIT TO THE SUPERINTENDENT
OF THE LEAD DISTRICT BY MAY FIFTEENTH, TWO THOUSAND TWENTY-SEVEN, A
WRITTEN CERTIFICATION THAT IN SUCH CHIEF FINANCIAL OFFICER'S PROFES-
SIONAL OPINION, FULL IMPLEMENTATION BY THE END OF THE TWO THOUSAND TWEN-
A. 959 10
TY-EIGHT--TWO THOUSAND TWENTY-NINE SCHOOL YEAR OF THE COOPERATION AGREE-
MENTS, MERGERS, EFFICIENCIES AND/OR SHARED SERVICES THAT ARE TO BE TAKEN
BY SUCH SCHOOL DISTRICT ITSELF AS SPECIFIED IN SUCH PLAN WILL RESULT IN
THE SAVINGS SET FORTH IN SUCH PLAN ATTRIBUTABLE TO SUCH SCHOOL DISTRICT.
(III) THE CHIEF FINANCIAL OFFICER OF EACH ELIGIBLE SCHOOL DISTRICT
THAT IS A SIGNATORY TO A GOVERNMENT EFFICIENCY PLAN SHALL SUBMIT TO THE
LEAD DISTRICT BY MAY FIFTEENTH, TWO THOUSAND TWENTY-SEVEN, A WRITTEN
CERTIFICATION THAT IN SUCH CHIEF FINANCIAL OFFICER'S PROFESSIONAL OPIN-
ION, FULL IMPLEMENTATION OF THE COOPERATION AGREEMENTS, MERGERS, EFFI-
CIENCIES AND/OR SHARED SERVICES AS SPECIFIED FOR ALL OF THE ELIGIBLE
SCHOOL DISTRICTS THAT ARE SIGNATORIES TO SUCH PLAN WILL RESULT IN
SAVINGS OVER THE AGGREGATE TWO THOUSAND TWENTY-SIX--TWO THOUSAND TWEN-
TY-SEVEN SCHOOL YEAR TAX LEVIES FOR ALL ELIGIBLE SCHOOL DISTRICTS THAT
ARE SIGNATORIES TO SUCH PLAN OF AT LEAST ONE PERCENT IN EACH OF THE TWO
THOUSAND TWENTY-EIGHT--TWO THOUSAND TWENTY-NINE, THE TWO THOUSAND TWEN-
TY-NINE--TWO THOUSAND THIRTY AND THE TWO THOUSAND THIRTY--TWO THOUSAND
THIRTY-ONE SCHOOL YEARS.
B. THE CHIEF FINANCIAL OFFICER OF EACH LEAD DISTRICT SHALL SUBMIT THE
FOLLOWING DOCUMENTS TO THE DIRECTOR OF THE BUDGET ON OR BEFORE JUNE
FIRST, TWO THOUSAND TWENTY-SEVEN: (I) THE GOVERNMENT EFFICIENCY PLAN;
(II) A LIST OF ALL ELIGIBLE SCHOOL DISTRICTS THAT ARE SIGNATORIES TO
SUCH PLAN; (III) ALL OF THE CERTIFICATIONS REQUIRED BY PARAGRAPH A OF
THIS SUBDIVISION; AND (IV) AN ANALYSIS OF THE AGGREGATE AMOUNT OF
SAVINGS SET FORTH IN SUCH PLAN ATTRIBUTABLE TO ALL ELIGIBLE SCHOOL
DISTRICTS THAT ARE SIGNATORIES TO SUCH PLAN THAT WILL BE ACHIEVED IF THE
COOPERATION AGREEMENTS, MERGERS, EFFICIENCIES AND/OR SHARED SERVICES
IDENTIFIED IN SUCH PLAN ARE FULLY IMPLEMENTED BY THE END OF THE TWO
THOUSAND TWENTY-EIGHT--TWO THOUSAND TWENTY-NINE SCHOOL YEAR. THE DIREC-
TOR OF THE BUDGET SHALL REVIEW SUCH DOCUMENTS AND SHALL CONSIDER PAST
EFFICIENCIES, SHARED SERVICES AND REFORMS IN THEIR APPROVAL PROCESS TO
DETERMINE WHETHER THE REQUIREMENTS OF THIS SUBDIVISION HAVE BEEN MET
WITH RESPECT TO EACH ELIGIBLE SCHOOL DISTRICT THAT IS A SIGNATORY TO THE
GOVERNMENT EFFICIENCY PLAN AND SHALL NOTIFY THE COMMISSIONER OF TAXATION
AND FINANCE OF SUCH DETERMINATIONS NO LATER THAN JULY THIRTY-FIRST, TWO
THOUSAND TWENTY-SEVEN.
4. SCHOOL DISTRICT GOVERNMENT EFFICIENCY PLANS SUBMITTED BY A SINGLE
ELIGIBLE SCHOOL DISTRICT. A. WHILE LOCALITIES MAY OFFER A VARIETY OF
APPROACHES IT IS ANTICIPATED THAT THE COUNTY GOVERNMENT OR BOARD OF
COOPERATIVE EDUCATIONAL SERVICES WILL CONVENE AND FACILITATE A PROCESS
AND SUBMIT A COUNTY WIDE OR BOARD OF COOPERATIVE EDUCATIONAL SERVICES
REGION WIDE PLAN FOR APPROVAL. AS SUCH, ELIGIBLE SCHOOL DISTRICTS ARE
STRONGLY ENCOURAGED TO DEVELOP A SINGLE GOVERNMENT EFFICIENCY PLAN FOR
ALL OF THE ELIGIBLE SCHOOL DISTRICTS IN THEIR BOARD OF COOPERATION
EDUCATIONAL SERVICES DISTRICT. HOWEVER, THE SUPERINTENDENT OF EACH
ELIGIBLE SCHOOL DISTRICT THAT IS NOT PARTICIPATING IN A GOVERNMENT EFFI-
CIENCY PLAN WITH MORE THAN ONE SIGNATORY MAY SUBMIT TO THE DIRECTOR OF
THE BUDGET BY JUNE FIRST, TWO THOUSAND TWENTY-SEVEN, A GOVERNMENT EFFI-
CIENCY PLAN THAT DEMONSTRATES THREE YEAR SAVINGS AND EFFICIENCIES OF AT
LEAST ONE PERCENT PER YEAR FROM SHARED SERVICES, COOPERATION AGREEMENTS
AND/OR MERGERS OR EFFICIENCIES OVER SUCH ELIGIBLE SCHOOL DISTRICT'S TWO
THOUSAND TWENTY-SIX--TWO THOUSAND TWENTY-SEVEN SCHOOL YEAR TAX LEVY.
(I) IN THE EVENT AN ELIGIBLE SCHOOL DISTRICT CHOOSES TO SUBMIT SUCH A
GOVERNMENT EFFICIENCY PLAN, THE SUPERINTENDENT OF SUCH ELIGIBLE SCHOOL
DISTRICT SHALL SUBMIT TO THE DIRECTOR OF THE BUDGET BY JUNE FIRST, TWO
THOUSAND TWENTY-SEVEN, A WRITTEN CERTIFICATION THAT SUCH ELIGIBLE SCHOOL
DISTRICT AGREES TO UNDERTAKE ITS BEST EFFORTS TO FULLY IMPLEMENT BY THE
A. 959 11
END OF THE TWO THOUSAND TWENTY-EIGHT--TWO THOUSAND TWENTY-NINE SCHOOL
YEAR THE COOPERATION AGREEMENTS, MERGERS, EFFICIENCIES AND/OR SHARED
SERVICES SPECIFIED IN SUCH PLAN.
(II) IN THE EVENT A SCHOOL DISTRICT CHOOSES TO SUBMIT SUCH A GOVERN-
MENT EFFICIENCY PLAN, THE CHIEF FINANCIAL OFFICER OF SUCH ELIGIBLE
SCHOOL DISTRICT SHALL SUBMIT TO THE DIRECTOR OF THE BUDGET BY JUNE
FIRST, TWO THOUSAND TWENTY-SEVEN, AN ANALYSIS OF THE SAVINGS SET FORTH
IN SUCH PLAN THAT WILL BE ACHIEVED IF THE COOPERATION AGREEMENTS, SHARED
SERVICES AND/OR MERGERS OR EFFICIENCIES IDENTIFIED IN SUCH PLAN ARE
FULLY IMPLEMENTED BY THE END OF THE TWO THOUSAND TWENTY-EIGHT--TWO THOU-
SAND TWENTY-NINE SCHOOL YEAR, AS WELL AS A WRITTEN CERTIFICATION THAT IN
SUCH CHIEF FINANCIAL OFFICER'S PROFESSIONAL OPINION, FULL IMPLEMENTATION
OF THE COOPERATION AGREEMENTS, MERGERS, EFFICIENCIES AND/OR SHARED
SERVICES AS SPECIFIED IN SUCH PLAN WILL RESULT IN SAVINGS OVER ITS TWO
THOUSAND TWENTY-SIX--TWO THOUSAND TWENTY-SEVEN SCHOOL YEAR TAX LEVY OF
AT LEAST ONE PERCENT IN EACH OF THE TWO THOUSAND TWENTY-EIGHT--TWO THOU-
SAND TWENTY-NINE, THE TWO THOUSAND TWENTY-NINE--TWO THOUSAND THIRTY AND
THE TWO THOUSAND THIRTY--TWO THOUSAND THIRTY-ONE SCHOOL YEARS.
B. THE DIRECTOR OF THE BUDGET SHALL REVIEW THE DOCUMENTS REFERRED TO
IN PARAGRAPH A OF THIS SUBDIVISION AND SHALL CONSIDER PAST EFFICIENCIES,
SHARED SERVICES AND REFORMS IN THEIR APPROVAL PROCESS TO DETERMINE
WHETHER THE REQUIREMENTS OF THIS SUBDIVISION HAVE BEEN MET WITH RESPECT
TO AN ELIGIBLE SCHOOL DISTRICT THAT HAS SUBMITTED A GOVERNMENT EFFICIEN-
CY PLAN AND SHALL NOTIFY THE COMMISSIONER OF TAXATION AND FINANCE OF
SUCH DETERMINATION NO LATER THAN JULY THIRTY-FIRST, TWO THOUSAND TWEN-
TY-SEVEN.
§ 3. The general municipal law is amended by adding a new section 3-d
to read as follows:
§ 3-D. CERTIFICATION OF COMPLIANCE WITH PROPERTY TAX FREEZE REQUIRE-
MENTS. A MUNICIPAL CORPORATION OR AN INDEPENDENT SPECIAL DISTRICT THAT
IS SUBJECT TO THE PROVISIONS OF SECTION THREE-C OF THIS ARTICLE SHALL
COMPLY WITH THE REQUIREMENTS OF SUBDIVISION TWO OF THIS SECTION IN ORDER
TO RENDER ITS TAXPAYERS ELIGIBLE FOR THE REAL PROPERTY TAX FREEZE CREDIT
AUTHORIZED BY SUBSECTION (BBB) OF SECTION SIX HUNDRED SIX OF THE TAX LAW
FOR A FISCAL YEAR STARTING IN TWO THOUSAND TWENTY-SEVEN. THE PROPERTY
TAX CUTS WILL BE EXTENDED FOR A SECOND YEAR IN JURISDICTIONS WHICH
COMPLY WITH THE TAX CAP AND HAVE A STATE APPROVED GOVERNMENT EFFICIENCY
PLAN WHICH DEMONSTRATE THREE YEAR SAVINGS AND EFFICIENCIES OF AT LEAST
ONE PERCENT PER YEAR FROM SHARED SERVICES, COOPERATION AGREEMENTS AND/OR
MERGERS OR EFFICIENCIES. THE DIRECTOR OF THE BUDGET SHALL CONSIDER PAST
EFFICIENCIES, SHARED SERVICES AND REFORMS IN THEIR APPROVAL PROCESS.
WHILE LOCALITIES MAY OFFER A VARIETY OF APPROACHES IT IS ANTICIPATED
THAT THE COUNTY GOVERNMENT OR BOARD OF COOPERATIVE EDUCATIONAL SERVICES
WILL CONVENE AND FACILITATE A PROCESS AND SUBMIT A COUNTY WIDE OR BOARD
OF COOPERATIVE EDUCATIONAL SERVICES REGION WIDE PLAN FOR APPROVAL. A
MUNICIPAL CORPORATION OR AN INDEPENDENT SPECIAL DISTRICT THAT IS SUBJECT
TO THE PROVISIONS OF SECTION THREE-C OF THIS ARTICLE SHALL COMPLY WITH
THE REQUIREMENTS OF SUBDIVISION TWO AND EITHER SUBDIVISION THREE OR
SUBDIVISION FOUR OF THIS SECTION IN ORDER TO RENDER ITS TAXPAYERS ELIGI-
BLE FOR THE REAL PROPERTY TAX FREEZE CREDIT AUTHORIZED BY SUBSECTION
(BBB) OF SECTION SIX HUNDRED SIX OF THE TAX LAW FOR A FISCAL YEAR START-
ING IN TWO THOUSAND TWENTY-EIGHT. PROVIDED HOWEVER, THAT A CITY WITH A
DEPENDENT SCHOOL DISTRICT SHALL COMPLY WITH THE REQUIREMENTS OF SUBDIVI-
SION TWO OF THIS SECTION IN ORDER TO RENDER ITS TAXPAYERS ELIGIBLE FOR
THE REAL PROPERTY TAX FREEZE CREDIT AUTHORIZED BY SUBSECTION (BBB) OF
SECTION SIX HUNDRED SIX OF THE TAX LAW FOR A FISCAL YEAR STARTING IN TWO
A. 959 12
THOUSAND TWENTY-SIX AND COMPLY WITH THE REQUIREMENTS OF SUBDIVISION TWO
OF THIS SECTION, AND BOTH THE CITY AND ITS DEPENDENT SCHOOL DISTRICT
SHALL JOINTLY COMPLY WITH THE REQUIREMENTS OF SUBDIVISION THREE OR
SUBDIVISION FOUR OF THIS SECTION, IN ORDER TO RENDER ITS TAXPAYERS
ELIGIBLE FOR THE REAL PROPERTY TAX FREEZE CREDIT AUTHORIZED BY
SUBSECTION (BBB) OF SECTION SIX HUNDRED SIX OF THE TAX LAW FOR A FISCAL
YEAR STARTING IN TWO THOUSAND TWENTY-SEVEN OR TWO THOUSAND TWENTY-EIGHT.
1. DEFINITIONS. AS USED IN THIS SECTION:
(A) "MERGERS" MEANS: CONSOLIDATIONS OR DISSOLUTIONS OF LOCAL GOVERN-
MENT UNITS IN ACCORDANCE WITH ARTICLE SEVENTEEN-A OF THIS CHAPTER OR
REORGANIZATIONS, CONSOLIDATIONS, OR DISSOLUTIONS OF LOCAL GOVERNMENT
UNITS IN WHICH ONE OR MORE LOCAL GOVERNMENT UNITS ARE TERMINATED AND
ANOTHER LOCAL GOVERNMENT UNIT ASSUMES JURISDICTION OVER THE TERMINATED
LOCAL GOVERNMENT UNIT OR UNITS PURSUANT TO ANY OTHER PROVISION OF LAW.
(B) "COOPERATION AGREEMENTS" MEANS AGREEMENTS ENTERED INTO BETWEEN
LOCAL GOVERNMENT UNITS TO IMPLEMENT THE SHARING OR CONSOLIDATION OF
FUNCTIONS OR SERVICES, INCLUDING BUT NOT LIMITED TO: PROCUREMENT, REAL
ESTATE AND FACILITY MANAGEMENT, FLEET MANAGEMENT, BUSINESS AND FINANCIAL
SERVICES, ADMINISTRATIVE SERVICES, PAYROLL ADMINISTRATION, TIME AND
ATTENDANCE, BENEFITS ADMINISTRATION AND OTHER TRANSACTIONAL HUMAN
RESOURCES FUNCTIONS, CONTRACT MANAGEMENT, GRANTS MANAGEMENT, TRANSPORTA-
TION SERVICES, FACILITIES AND FUNCTION, HUMAN SERVICES FACILITIES AND
FUNCTIONS, CUSTOMER SERVICE FACILITIES AND FUNCTIONS AND INFORMATION
TECHNOLOGY INFRASTRUCTURE, PROCESS, SERVICES AND FUNCTIONS.
(C) "DEPENDENT SCHOOL DISTRICT" MEANS A SCHOOL DISTRICT THAT IS
SUBJECT TO ARTICLE FIFTY-TWO OF THE EDUCATION LAW AND THAT HAS A POPU-
LATION OF LESS THAN ONE MILLION.
(D) "GOVERNMENT EFFICIENCY PLAN" MEANS A PLAN THAT IDENTIFIES COOPER-
ATION AGREEMENTS, SHARED SERVICES AND/OR MERGERS OR EFFICIENCIES TO BE
FULLY IMPLEMENTED BY ONE OR MORE LOCAL GOVERNMENT UNITS THAT ARE SIGNA-
TORIES TO THE PLAN.
(E) "INDEPENDENT SPECIAL DISTRICT" MEANS A SPECIAL DISTRICT AS DEFINED
BY SECTION ONE HUNDRED TWO OF THE REAL PROPERTY TAX LAW THAT EITHER (I)
HAS A SEPARATE INDEPENDENT ELECTED BOARD, AND EITHER HAS THE AUTHORITY
TO LEVY A TAX, OR CAN REQUIRE A MUNICIPAL CORPORATION TO LEVY A TAX ON
ITS BEHALF, OR (II) HAS A SEPARATE INDEPENDENT BOARD APPOINTED BY THE
GOVERNING BODY OF ANOTHER MUNICIPAL CORPORATION AND EITHER HAS THE
AUTHORITY TO LEVY A TAX OR CAN REQUIRE A MUNICIPAL CORPORATION TO LEVY A
TAX ON ITS BEHALF.
(F) "LEAD LOCAL GOVERNMENT UNIT" MEANS THE LOCAL GOVERNMENT UNIT THAT
IS PARTICIPATING IN A GOVERNMENT EFFICIENCY PLAN WITH MORE THAN ONE
SIGNATORY THAT HAS ELECTED TO SUBMIT THE GOVERNMENT EFFICIENCY PLAN TO
THE DIRECTOR OF THE BUDGET ON BEHALF OF ALL SIGNATORIES TO THE PLAN.
(G) "LOCAL GOVERNMENT UNIT" MEANS A MUNICIPAL CORPORATION OR AN INDE-
PENDENT SPECIAL DISTRICT THAT IS SUBJECT TO THE PROVISIONS OF SECTION
THREE-C OF THIS ARTICLE.
(H) "SHARED SERVICES" MEANS FUNCTIONAL CONSOLIDATIONS BY WHICH ONE
LOCAL GOVERNMENT UNIT COMPLETELY PROVIDES A SERVICE OR FUNCTION FOR
ANOTHER LOCAL GOVERNMENT UNIT, WHICH NO LONGER ENGAGES IN THAT FUNCTION
OR SERVICE; SHARED OR COOPERATIVE SERVICES BETWEEN AND AMONG LOCAL
GOVERNMENT UNITS; AND REGIONALIZED DELIVERY OF SERVICES BETWEEN AND
AMONG LOCAL GOVERNMENT UNITS. THESE SHARED SERVICES MAY BE FOR SERVICES
OR FUNCTIONS INCLUDING BUT NOT LIMITED TO: PROCUREMENT, REAL ESTATE AND
FACILITY MANAGEMENT, FLEET MANAGEMENT, BUSINESS AND FINANCIAL SERVICES,
ADMINISTRATIVE SERVICES, PAYROLL ADMINISTRATION, TIME AND ATTENDANCE,
BENEFITS ADMINISTRATION AND OTHER TRANSACTIONAL HUMAN RESOURCES FUNC-
A. 959 13
TIONS, CONTRACT MANAGEMENT, GRANTS MANAGEMENT, TRANSPORTATION SERVICES,
FACILITIES AND FUNCTIONS, HUMAN SERVICES FACILITIES AND FUNCTIONS,
CUSTOMER SERVICE FACILITIES AND FUNCTIONS AND INFORMATION TECHNOLOGY
INFRASTRUCTURE, PROCESSES, SERVICES AND FUNCTIONS.
2. CERTIFICATION OF COMPLIANCE WITH TAX LEVY LIMIT. (A) UPON THE
ADOPTION OF THE BUDGET OF A LOCAL GOVERNMENT UNIT, THE CHIEF EXECUTIVE
OFFICER OR BUDGET OFFICER OF SUCH LOCAL GOVERNMENT UNIT SHALL CERTIFY TO
THE STATE COMPTROLLER AND THE COMMISSIONER OF TAXATION AND FINANCE THAT
THE BUDGET SO ADOPTED DOES NOT EXCEED THE TAX LEVY LIMIT PRESCRIBED IN
SECTION THREE-C OF THIS ARTICLE AND, IF THE GOVERNING BODY OF THE LOCAL
GOVERNMENT UNIT DID ENACT A LOCAL LAW OR APPROVE A RESOLUTION TO OVER-
RIDE THE TAX LEVY LIMIT, THAT SUCH LOCAL LAW OR RESOLUTION WAS SUBSE-
QUENTLY REPEALED. SUCH CERTIFICATION SHALL BE MADE IN A FORM AND MANNER
PRESCRIBED BY THE STATE COMPTROLLER IN CONSULTATION WITH THE COMMISSION-
ER OF TAXATION AND FINANCE.
(B) IN ORDER FOR SUCH CERTIFICATION TO GIVE RISE TO A REAL PROPERTY
TAX FREEZE CREDIT UNDER SUBSECTION (BBB) OF SECTION SIX HUNDRED SIX OF
THE TAX LAW, SUCH CERTIFICATION SHALL BE MADE NO LATER THAN THE TWENTY-
FIRST DAY OF THE FISCAL YEAR TO WHICH IT APPLIES.
(C) NOTWITHSTANDING ANY OTHER LAW TO THE CONTRARY, IF SUCH A CERTIF-
ICATION HAS BEEN MADE AND THE ACTUAL TAX LEVY OF THE LOCAL GOVERNMENT
UNIT EXCEEDS THE APPLICABLE TAX LEVY LIMIT, THE EXCESS AMOUNT SHALL BE
PLACED IN RESERVE AND USED IN THE MANNER PRESCRIBED BY SUBDIVISION SIX
OF SECTION THREE-C OF THIS ARTICLE, EVEN IF A TAX LEVY IN EXCESS OF THE
TAX LEVY LIMIT HAD BEEN AUTHORIZED FOR THE APPLICABLE FISCAL YEAR BY A
DULY ADOPTED LOCAL LAW OR RESOLUTION.
(D) NOTWITHSTANDING ANY PROVISION OF LAW TO THE CONTRARY, EVERY LOCAL
GOVERNMENT UNIT SHALL REPORT BOTH ITS PROPOSED BUDGET AND ITS ADOPTED
BUDGET TO THE OFFICE OF THE STATE COMPTROLLER AT THE TIME AND IN THE
MANNER AS THE STATE COMPTROLLER MAY PRESCRIBE, WHETHER OR NOT SUCH BUDG-
ET HAS BEEN OR WILL BE CERTIFIED AS PROVIDED BY THIS SUBDIVISION.
3. LOCAL GOVERNMENT EFFICIENCY PLANS SUBMITTED BY LEAD LOCAL GOVERN-
MENT UNIT. (A) THE CHIEF EXECUTIVE OFFICER OR BUDGET OFFICER OF EACH
LEAD LOCAL GOVERNMENT UNIT SHALL SUBMIT TO THE DIRECTOR OF THE BUDGET BY
JUNE FIRST, TWO THOUSAND TWENTY-SEVEN, A GOVERNMENT EFFICIENCY PLAN THAT
DEMONSTRATES THREE YEAR SAVINGS AND EFFICIENCIES OF AT LEAST ONE PERCENT
PER YEAR FROM SHARED SERVICES, COOPERATION AGREEMENTS AND/OR MERGERS OR
EFFICIENCIES OVER THE AGGREGATE TAX LEVIES FOR FISCAL YEARS BEGINNING IN
TWO THOUSAND TWENTY-SIX FOR ALL LOCAL GOVERNMENT UNITS AND DEPENDENT
SCHOOL DISTRICTS THAT ARE SIGNATORIES TO SUCH PLAN.
(I) THE CHIEF EXECUTIVE OFFICER OR BUDGET OFFICER OF EACH LOCAL
GOVERNMENT UNIT AND DEPENDENT SCHOOL DISTRICT THAT IS A SIGNATORY TO A
GOVERNMENT EFFICIENCY PLAN SHALL SUBMIT TO THE CHIEF EXECUTIVE OFFICER
OR BUDGET OFFICER OF THE LEAD LOCAL GOVERNMENT UNIT BY MAY FIFTEENTH,
TWO THOUSAND TWENTY-SEVEN, A WRITTEN CERTIFICATION THAT THE LOCAL
GOVERNMENT UNIT OR DEPENDENT SCHOOL DISTRICT AGREES TO UNDERTAKE ITS
BEST EFFORTS TO FULLY IMPLEMENT BY THE END OF THE LOCAL FISCAL YEAR
BEGINNING IN TWO THOUSAND TWENTY-NINE THE COOPERATION AGREEMENTS, MERG-
ERS, EFFICIENCIES AND/OR SHARED SERVICES SPECIFIED FOR THE LOCAL GOVERN-
MENT UNIT OR DEPENDENT SCHOOL DISTRICT IN SUCH PLAN.
(II) THE CHIEF FINANCIAL OFFICER OF A LOCAL GOVERNMENT UNIT AND THE
CHIEF FISCAL OFFICER OF THE DEPENDENT SCHOOL DISTRICT, THAT IS A SIGNA-
TORY TO A GOVERNMENT EFFICIENCY PLAN SHALL SUBMIT TO THE CHIEF EXECUTIVE
OFFICER OF THE LEAD LOCAL GOVERNMENT UNIT BY MAY FIFTEENTH, TWO THOUSAND
TWENTY-SEVEN, A WRITTEN CERTIFICATION THAT IN SUCH CHIEF FINANCIAL OFFI-
CER'S PROFESSIONAL OPINION, FULL IMPLEMENTATION BY THE END OF THE LOCAL
A. 959 14
FISCAL YEAR BEGINNING IN TWO THOUSAND TWENTY-NINE, OF THE COOPERATION
AGREEMENTS, MERGERS, EFFICIENCIES AND/OR SHARED SERVICES THAT ARE TO BE
TAKEN BY SUCH LOCAL GOVERNMENT UNIT ITSELF AS SPECIFIED IN SUCH PLAN
WILL RESULT IN THE SAVINGS SET FORTH IN THE GOVERNMENT EFFICIENCY PLAN
ATTRIBUTABLE TO SUCH LOCAL GOVERNMENT UNIT OR DEPENDENT SCHOOL DISTRICT.
(III) THE CHIEF FINANCIAL OFFICER OF EACH LOCAL GOVERNMENT UNIT AND
DEPENDENT SCHOOL DISTRICT THAT IS A SIGNATORY TO A GOVERNMENT EFFICIENCY
PLAN SHALL SUBMIT TO THE LEAD LOCAL GOVERNMENT UNIT BY MAY FIFTEENTH,
TWO THOUSAND TWENTY-SEVEN, A WRITTEN CERTIFICATION THAT IN SUCH CHIEF
FINANCIAL OFFICER'S PROFESSIONAL OPINION, FULL IMPLEMENTATION OF THE
COOPERATION AGREEMENTS, MERGERS, EFFICIENCIES AND/OR SHARED SERVICES AS
SPECIFIED FOR ALL OF THE LOCAL GOVERNMENT UNITS AND DEPENDENT SCHOOL
DISTRICTS THAT ARE SIGNATORIES TO SUCH PLAN WILL RESULT IN SAVINGS OVER
THE AGGREGATE TAX LEVIES FOR FISCAL YEARS BEGINNING IN TWO THOUSAND
TWENTY-SIX FOR ALL LOCAL GOVERNMENT UNITS THAT ARE SIGNATORIES TO SUCH
PLAN OF AT LEAST ONE PERCENT IN EACH OF THE FISCAL YEARS BEGINNING IN
TWO THOUSAND TWENTY-NINE, BEGINNING IN TWO THOUSAND THIRTY AND BEGINNING
IN TWO THOUSAND THIRTY-ONE.
(B) THE CHIEF FINANCIAL OFFICER OF EACH LEAD LOCAL GOVERNMENT UNIT
SHALL SUBMIT THE FOLLOWING DOCUMENTS TO THE DIRECTOR OF THE BUDGET ON OR
BEFORE JUNE FIRST, TWO THOUSAND TWENTY-SEVEN: (I) THE GOVERNMENT EFFI-
CIENCY PLAN; (II) A LIST OF ALL LOCAL GOVERNMENT UNITS AND DEPENDENT
SCHOOL DISTRICTS THAT ARE SIGNATORIES TO SUCH PLAN; (III) ALL OF THE
CERTIFICATIONS REQUIRED BY PARAGRAPH (A) OF THIS SUBDIVISION; AND (IV)
AN ANALYSIS OF THE AGGREGATE AMOUNT OF SAVINGS SET FORTH IN SUCH PLAN
ATTRIBUTABLE TO ALL LOCAL GOVERNMENT UNITS AND DEPENDENT SCHOOL
DISTRICTS THAT ARE SIGNATORIES TO SUCH PLAN THAT WILL BE ACHIEVED IF THE
COOPERATION AGREEMENTS, SHARED SERVICES AND/OR MERGERS OR EFFICIENCIES
IDENTIFIED IN SUCH PLAN ARE FULLY IMPLEMENTED BY THE END OF THE LOCAL
FISCAL YEAR BEGINNING IN TWO THOUSAND TWENTY-NINE. THE DIRECTOR OF THE
BUDGET SHALL REVIEW SUCH DOCUMENTS AND SHALL CONSIDER PAST EFFICIENCIES,
SHARED SERVICES AND REFORMS IN THEIR APPROVAL PROCESS TO DETERMINE
WHETHER THE REQUIREMENTS OF THIS SUBDIVISION HAVE BEEN MET WITH RESPECT
TO EACH LOCAL GOVERNMENT UNIT AND DEPENDENT SCHOOL DISTRICT THAT IS A
SIGNATORY TO THE GOVERNMENT EFFICIENCY PLAN AND SHALL NOTIFY THE COMMIS-
SIONER OF TAXATION AND FINANCE OF SUCH DETERMINATIONS NO LATER THAN JULY
THIRTY-FIRST, TWO THOUSAND TWENTY-SEVEN.
4. LOCAL GOVERNMENT GOVERNMENT EFFICIENCY PLANS SUBMITTED BY A SINGLE
LOCAL GOVERNMENT UNIT. (A) WHILE LOCALITIES MAY OFFER A VARIETY OF
APPROACHES IT IS ANTICIPATED THAT THE COUNTY GOVERNMENT OR BOARD OF
COOPERATIVE EDUCATIONAL SERVICES WILL CONVENE AND FACILITATE A PROCESS
AND SUBMIT A COUNTY WIDE OR BOARD OF COOPERATIVE EDUCATIONAL SERVICES
REGION WIDE PLAN FOR APPROVAL. AS SUCH, LOCAL GOVERNMENT UNITS ARE
STRONGLY ENCOURAGED TO DEVELOP A SINGLE GOVERNMENT EFFICIENCY PLAN FOR
ALL OF THE LOCAL GOVERNMENT UNITS IN THEIR COUNTY. HOWEVER, THE CHIEF
EXECUTIVE OFFICER OR BUDGET OFFICER OF EACH LOCAL GOVERNMENT UNIT THAT
IS NOT PARTICIPATING IN A GOVERNMENT EFFICIENCY PLAN WITH MORE THAN ONE
SIGNATORY MAY SUBMIT TO THE DIRECTOR OF THE BUDGET BY JUNE FIRST, TWO
THOUSAND TWENTY-SEVEN, A GOVERNMENT EFFICIENCY PLAN THAT DEMONSTRATES
THREE YEAR SAVINGS AND EFFICIENCIES OF AT LEAST ONE PERCENT PER YEAR
FROM SHARED SERVICES, COOPERATION AGREEMENTS AND/OR MERGERS OR EFFICIEN-
CIES OVER SUCH LOCAL GOVERNMENT UNIT'S TAX LEVY FOR THE FISCAL YEAR
BEGINNING IN TWO THOUSAND TWENTY-SIX.
(I) IN THE EVENT A LOCAL GOVERNMENT UNIT CHOOSES TO SUBMIT SUCH A
GOVERNMENT EFFICIENCY PLAN, THE CHIEF EXECUTIVE OFFICER OR BUDGET OFFI-
CER OF SUCH LOCAL GOVERNMENT UNIT SHALL SUBMIT TO THE DIRECTOR OF THE
A. 959 15
BUDGET BY JUNE FIRST, TWO THOUSAND TWENTY-SEVEN, A WRITTEN CERTIFICATION
THAT SUCH LOCAL GOVERNMENT UNIT AGREES TO UNDERTAKE ITS BEST EFFORTS TO
FULLY IMPLEMENT BY THE END OF THE LOCAL FISCAL YEAR BEGINNING IN TWO
THOUSAND TWENTY-NINE THE COOPERATION AGREEMENTS, MERGERS, EFFICIENCIES
AND/OR SHARED SERVICES SPECIFIED IN SUCH PLAN.
(II) IN THE EVENT A LOCAL GOVERNMENT UNIT CHOOSES TO SUBMIT SUCH A
GOVERNMENT EFFICIENCY PLAN, THE CHIEF FINANCIAL OFFICER OF SUCH LOCAL
GOVERNMENT UNIT SHALL SUBMIT TO THE DIRECTOR OF THE BUDGET BY JUNE
FIRST, TWO THOUSAND TWENTY-SEVEN, AN ANALYSIS OF THE SAVINGS SET FORTH
IN SUCH PLAN THAT WILL BE ACHIEVED IF THE COOPERATION AGREEMENTS, SHARED
SERVICES AND/OR MERGERS OR EFFICIENCIES IDENTIFIED IN SUCH PLAN ARE
FULLY IMPLEMENTED BY THE END OF THE LOCAL FISCAL YEAR BEGINNING IN TWO
THOUSAND TWENTY-NINE, AS WELL AS A WRITTEN CERTIFICATION THAT IN SUCH
CHIEF FINANCIAL OFFICER'S PROFESSIONAL OPINION, FULL IMPLEMENTATION OF
THE COOPERATION AGREEMENTS, MERGERS, EFFICIENCIES AND/OR SHARED SERVICES
AS SPECIFIED IN SUCH PLAN WILL RESULT IN SAVINGS OVER ITS TAX LEVY FOR
THE FISCAL YEAR BEGINNING IN TWO THOUSAND TWENTY-SIX OF AT LEAST ONE
PERCENT IN EACH OF THE FISCAL YEARS BEGINNING IN TWO THOUSAND TWENTY-
NINE, BEGINNING IN TWO THOUSAND THIRTY AND BEGINNING IN TWO THOUSAND
THIRTY-ONE.
(B) THE DIRECTOR OF THE BUDGET SHALL REVIEW THE DOCUMENTS REFERRED TO
IN PARAGRAPH (A) OF THIS SUBDIVISION AND SHALL CONSIDER PAST EFFICIEN-
CIES, SHARED SERVICES AND REFORMS IN THEIR APPROVAL PROCESS TO DETERMINE
WHETHER THE REQUIREMENTS OF THIS SUBDIVISION HAVE BEEN MET WITH RESPECT
TO A LOCAL GOVERNMENT UNIT THAT HAS SUBMITTED A GOVERNMENT EFFICIENCY
PLAN AND SHALL NOTIFY THE COMMISSIONER OF TAXATION AND FINANCE OF SUCH
DETERMINATION NO LATER THAN JULY THIRTY-FIRST, TWO THOUSAND TWENTY-SEV-
EN.
§ 4. This act shall take effect immediately.
PART C
Section 1. The state finance law is amended by adding a new section
54-n to read as follows:
§ 54-N. SUPPLEMENTAL STATE ASSISTANCE TO PROPERTY TAX LIMIT COMPLIANT
LOCAL GOVERNMENTS. 1. BEGINNING WITH THE STATE FISCAL YEAR BEGINNING
APRIL FIRST, TWO THOUSAND TWENTY-SIX, AND IN EACH STATE FISCAL YEAR
THEREAFTER, THERE SHALL BE PAID TO THE CITIES, COUNTIES, TOWNS AND
VILLAGES OF THE STATE THAT ARE IN COMPLIANCE WITH THE PROPERTY TAX LIMIT
ESTABLISHED PURSUANT TO SECTION THREE-C OF THE GENERAL MUNICIPAL LAW, A
SUPPLEMENTAL APPORTIONMENT OF STATE AID IN THE AMOUNTS PROVIDED IN THIS
SECTION, IN ADDITION TO THE AMOUNTS PROVIDED FOR BY SECTION FIFTY-FOUR
OF THIS ARTICLE.
2. THE TOTAL POOL OF FUNDING FOR THE SUPPLEMENTAL APPORTIONMENT TO BE
PAID PURSUANT TO SUBDIVISION ONE OF THIS SECTION SHALL BE EQUAL TO THE
DIFFERENCE BETWEEN THE APPROPRIATION FOR AID AND INCENTIVES TO MUNICI-
PALITIES IN THE PRIOR STATE FISCAL YEAR'S ENACTED BUDGET AND THE AMOUNT
APPROPRIATED IN THE TWO THOUSAND EIGHT--TWO THOUSAND NINE ENACTED BUDG-
ET, ADJUSTED FOR INFLATION AS DETERMINED BY THE CONSUMER PRICE INDEX AND
CALCULATED IN THE SAME MANNER AS DETERMINED BY THE SECRETARY OF THE
UNITED STATES TREASURY FOR PURPOSES OF SECTION 1(F) OF THE UNITED STATES
INTERNAL REVENUE CODE OF 1954, AS AMENDED. FOR PURPOSES OF THIS SECTION,
THE TERM "CONSUMER PRICE INDEX" SHALL MEAN THE CHAINED CONSUMER PRICE
INDEX FOR ALL URBAN CONSUMERS (C-CPI-U) PUBLISHED BY THE UNITED STATES
DEPARTMENT OF LABOR, BUREAU OF LABOR STATISTICS.
A. 959 16
3. ELIGIBLE CITIES, COUNTIES, TOWNS AND VILLAGES PURSUANT TO SUBDIVI-
SION ONE OF THIS SECTION SHALL RECEIVE A PORTION OF THE SUPPLEMENTAL
ASSISTANCE UNDER THIS SECTION EQUAL TO THE PORTION OF THEIR SHARE OF THE
AMOUNT PROVIDED FOR PURSUANT TO SECTION FIFTY-FOUR OF THIS ARTICLE.
4. PAYMENTS UNDER THIS SECTION SHALL BE MADE PURSUANT TO THE SAME
SCHEDULE PROVIDED FOR IN SECTION FIFTY-FOUR OF THIS ARTICLE.
5. ANY ADDITIONAL MONIES IN THE TOTAL POOL OF FUNDING AS DESCRIBED IN
SUBDIVISION TWO OF THIS SECTION AT THE END OF A FISCAL YEAR RESULTING
FROM CITIES, COUNTIES, TOWNS AND VILLAGES THAT OVERRODE THE PROPERTY TAX
LIMIT ESTABLISHED PURSUANT TO SECTION THREE-C OF THE GENERAL MUNICIPAL
LAW SHALL NOT BE REAPPROPRIATED.
§ 2. This act shall take effect immediately.
§ 2. Severability clause. If any clause, sentence, paragraph, subdivi-
sion, section or part of this act shall be adjudged by any court of
competent jurisdiction to be invalid, such judgment shall not affect,
impair, or invalidate the remainder thereof, but shall be confined in
its operation to the clause, sentence, paragraph, subdivision, section
or part thereof directly involved in the controversy in which such judg-
ment shall have been rendered. It is hereby declared to be the intent of
the legislature that this act would have been enacted even if such
invalid provisions had not been included herein.
§ 3. This act shall take effect immediately provided, however, that
the applicable effective dates of Parts A through C of this act shall be
as specifically set forth in the last section of such Parts.
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