What's happening
This bill allows school districts to exclude spending on school resource officers from tax levy limitations under New York education law.
Why it matters
Allows school districts to increase spending on school resource officers (SROs) without being constrained by property tax levy caps. this could make it easier for districts to hire or retain SROs even when voters or budgets would otherwise restrict new spending.
Specifically defines “school resource officer” in education law as a police or peace officer acting as school security. , clarifying who qualifies for these tax levy exemptions and potentially standardizing SRO roles across the state.
May impact school budgets by shifting costs for SROs outside voter-approved tax limits. , which could reduce transparency or local control over how much is spent on school security personnel compared to other district needs.
Could influence school safety policies and debates. by providing a financial incentive for schools to employ SROs, potentially affecting the prevalence and role of law enforcement in educational settings.
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Who cares
Headline styles
Exempt SRO Costs from Tax Cap
Plain English, a few words. Used as the page title.
Sponsors
History
- Referred to education
- Referred to education
Full text
2 pagesUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
241
2025-2026 Regular Sessions
IN SENATE (Prefiled)
January 8, 2025
Introduced by Sens. GALLIVAN, BORRELLO, OBERACKER, RHOADS -- 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 excluding expenditures for school resource officers employed by a municipality and assigned to a school district from tax levy limitations
The People of the State of New York, represented in Senate and Assembly, do enact as follows:
Section 1. Subparagraphs (iii) and (iv) of 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, are amended and a new subparagraph (v) is added to read as follows:
(iii) in years in which the normal contribution rate of the New York state teachers' retirement system, as defined by paragraph a of subdivision 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 district employer contributions to the New York state teachers' retirement 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 to pay for a school resource officer that is currently employed by a municipality and assigned to the school district provided that the school district is in compliance with section thirteen hundred eighteen of the real property tax law.
§ 2. Paragraph (a) of subdivision 6 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:
(a) Notwithstanding any other provision of law to the contrary, in the event the trustee, trustees or board of education of a school district
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD01156-01-5
that is subject to the provisions of this section proposes a budget that will require a tax levy that exceeds the tax levy limit for the corresponding school year, not including any levy necessary to support the expenditures pursuant to subparagraphs (i) through [(iv)] (v) of paragraph i of subdivision two of this section, then such budget shall be approved if sixty percent of the votes cast thereon are in the affirmative.
§ 3. Section 2 of the education law is amended by adding a new subdivision 25 to read as follows:
25. "School resource officer" shall be defined as a police officer or peace officer who serves in a role as security personnel for a school district.
§ 4. This act shall take effect immediately.
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 excluding expenditures for school resource officers employed by a municipality and assigned to a school district from tax levy limitations
Purpose
To provide increased flexibility to school districts within the property tax cap to utilize a municipally employed school resource officer.
Summary of provisions
Sections 1 and 2 of this bill amend section 2023-a of the education law by adding a provision relating to expenditures that are exempt from the school district tax cap. The new provision exempts the portion of the tax levy necessary for expenditures to pay for a school resource offi- cer.
Section 3 amends section 2 of the education law by adding the term "school resource officer" and its definition.
Section 4 establishes the effective date.
Justification
Safety and security are vital necessities when it comes to our school districts. Recent events around the country have shown us that it is imperative to have adequate measures of protection at our schools, in order to ensure the safety of children, staff and any individual who steps into the school. Allowing this expenditure to be exempt from the tax cap will assist school districts in providing for increased safety and security.
While providing safety and security for various communities across the state, this legislation will also provide incentive for school districts to comply with section 1318 of the real property tax law, which states that school. Districts must not have any operating funds in excess of four percent of the current school year budget.
Legislative history
2023-24: S123/A1527
2021-22: S/3311A/A.104
2019-2020:S.8063,A.3186
2017-2018:S.1025/A.846
2015-2016:S.6878/A.9502
Fiscal implications
None.
Effective date
This act shall take effect immediately.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.