What's happening
This bill excludes a school district's share of certain BOCES capital expenditures from its tax levy, with voter approval.
Why it matters
Helps prevent double-taxation for school districts. By excluding a district’s share of BOCES (Boards of Cooperative Educational Services) capital expenditures from its tax levy, this bill ensures that districts are not penalized for participating in regional educational investments, making it fairer for districts collaborating on shared facilities and services.
Potentially lowers the local property tax burden. Since these BOCES-related capital costs would not count toward a district’s tax levy (with voter approval), communities may see reduced pressure on local property taxes, which could make school budgets more palatable to taxpayers and possibly improve budget vote outcomes.
Increases transparency and local voter control. The requirement for qualified voter approval before excluding these expenditures gives communities direct input into significant financial decisions, empowering residents to have a say in both regional educational investments and local tax policy.
Encourages regional cooperation and infrastructure investment. By removing a financial disincentive, the bill could encourage more districts to invest in shared BOCES capital projects, potentially leading to improved facilities, cost efficiencies, and expanded educational offerings across multiple school districts.
Albany, before your first meeting.
Every bill that moved yesterday, summarized in a sentence and ranked by impact. The Albany Scorecard follows on Sundays.
Free. Unsubscribe in one click. Want alerts on specific bills? Create an account.
Who cares
Headline styles
Ban School Tax for BOCES
Plain English, a few words. Used as the page title.
Sponsors
No co-sponsors yet.
History
- Referred to education
- Referred to education
Companion bill
The same bill in the other chamber. A bill becomes law when one version passes both houses and the governor signs it, so either number can carry it.
Stop School Tax for BOCES
In Assembly Committee · Education · Sponsor Sandy Galef
Full text
2 pagesUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
4184
2019-2020 Regular Sessions
IN SENATE
March 4, 2019
Introduced by Sen. METZGER -- 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 the component school districts' share of the capital expenditures of a board of cooperative educational services
The People of the State of New York, represented in Senate and Assembly, do enact as follows:
Section 1. Paragraph b of subdivision 13 of section 1950 of the education law, as added by chapter 33 of the laws of 1976, is amended to read as follows:
b. The acquisition of such facilities is hereby declared and determined 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 incidental 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 subject to the approval of the qualified voters, the school district's share of capital local expenditures approved by the board of education of the board of cooperative educational services, as defined in subparagraph (ii) of paragraph c of subdivision two of section two thousand twentythree-a of this title, shall not be included in such component school district's tax levy pursuant to such paragraph. Provided, further, 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
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD10141-01-9
S. 4184 2
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.
§ 2. 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 (i) the taxes associated with budgeted expenditures resulting from the financing, refinancing, acquisition, design, construction, reconstruction, rehabilitation, improvement, 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 capital debt service, subject to the approval of the qualified voters where required by law; and (ii) the school district's share of capital local expenditures, as defined in subparagraph (i) of this paragraph, of the board of cooperative educational services of which the school district is a component, as authorized pursuant to paragraph b of subdivision thirteen of section nineteen hundred fifty of this title. [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 cooperative educational services.]
§ 3. This act shall take effect immediately; provided that the amendments to section 2023-a of the education law, made by section two of this act, shall not affect the expiration and repeal of such section, and shall expire and be deemed repealed therewith.
Reflowed for reading: line numbers and page breaks removed. Cite the official text.
Sponsor's memo
Title of bill
An act to amend the education law, in relation to the component school districts' share of the capital expenditures of a board of cooperative educational services
Purpose
.sk 1
The purpose of this legislation is to exempt certain BOCES capital expenditures from limitations upon school district tax levies.
Summary of provisions
Section 1. Amends paragraph b of subdivision 13 of section 1950 of the education law to provide that BOCES projects, approved by the qualified voters of a component school district, shall allow for the school district's share of the capital local expenditures approved by BOCES be exempt from the real property tax calculation for that school district.
Section 2. Amends paragraph c of subdivision 2 of section 2023-a of the education law to includes a school districts share of the capital local expenditures for a BOCES project, approved by that component school district, be included in the definition of "capital local expenditures."
Section 3. Establishes the effective date.
Justification
When the New York State Legislature adopted the tax cap legislation in 2011, it allowed school districts to exclude bonding for capital projects from the tax cap. The tax cap legislation did not include an exemption for the costs borne by school districts on BOCES capital projects. Under current law, BOCES capital projects that expand the footprint of current facilities must be approved by a plurality of voters from the component school districts in order to move forward.
However, routine maintenance does not require the same type of approval. This legislation will authorize BOCES capital project expenses be excluded in component school district's tax cap calculation if the project, either routine maintenance or expansion of BOCES facilities, has been approved by a plurality of the voters of the component school districts.
Legislative history
2018: S.7730 - Veto 359 2017: S4283 - Veto 209 2015-2016: S.6640 2013-2014: S.2800 2011-2012: S.6704
Fiscal implications
None to the state.
Effective date
Immediately, provided the amendment to section 2023-a of the education law shall not affect the expiration and repeal of such section, and shall expire and be deemed repealed therewith.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.