BILL NO A04975
SAME AS No Same as
COSPNSR Jaffee, Crouch
MLTSPNSR Duprey, Lawrence, Simon
Amd 2023-a, Ed L
Authorizes school districts to increase school budgets by up to two percent
without a supermajority vote.
NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A4975
TITLE OF BILL: An act to amend the education law, in relation to
authorizing school districts to increase school budgets by up to two
percent without a supermajority vote
PURPOSE: The bill would enable school districts to increase their
budget over the tax levy limit without a supermajority vote as long as
the increase does not exceed 2 percent.
SUMMARY OF PROVISIONS:
Section 1 amends subdivision 6 of section 2023-a of the education law,
requires a school district budget that exceeds the tax levy limit by
more than two percent to be approved by sixty percent of the votes cast
in the affirmative.
Section 2 sets the effective date.
JUSTIFICATION: Chapter 97 of the laws of 2011 imposed a tax levy limit
on school district tax levies. Although many refer to this law as a 2
percent tax cap this is not an accurate depiction of the law. Under the
tax levy limit, the amount of taxes that may be levied by or on behalf
of a school district cannot increase by more than 2 percent, or the rate
of inflation, whichever is lower. As a result of low inflation in recent
months, the allowable levy growth factor for the school year 2014-2015
was 1.46 percent, which is significantly lower than 2 percent. In terms
of revenue, the difference between a tax levy limit of 1.46 percent and
2 percent is hundreds of thousands of dollars, which can be used to
prevent staff cuts, the elimination of extracurricular activities and
other important educational programs. Under the current law, a school
district that proposes a budget with a tax levy increase of 1.55 percent
and has a tax levy limit of 1.46 percent must override the cap by 60
percent of the vote. This legislation would change existing law so that
a school district's budget would only be subject to an override if the
tax levy exceeds the tax levy limit by more than two percent.
LEGISLATIVE HISTORY: 2014: A.9857
FISCAL IMPLICATIONS: None to the state.
EFFECTIVE DATE: This act shall take effect immediately.
STATE OF NEW YORK
2015-2016 Regular Sessions
February 10, 2015
Introduced by M. of A. SCHIMEL -- read once and referred to the Commit-
tee on Education
AN ACT to amend the education law, in relation to authorizing school
districts to increase school budgets by up to two percent without a
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Paragraph (a) of subdivision 6 of section 2023-a of the
2 education law, as added by section 2 of part A of chapter 97 of the laws
3 of 2011, is amended to read as follows:
4 (a) Notwithstanding any other provision of law to the contrary, in the
5 event the trustee, trustees or board of education of a school district
6 that is subject to the provisions of this section proposes a budget that
7 will require a tax levy that exceeds the tax levy limit for the corre-
8 sponding school year by more than two percent, not including any levy
9 necessary to support the expenditures pursuant to subparagraphs (i)
10 through (iv) of paragraph i of subdivision two of this section, then
11 such budget shall be approved if sixty percent of the votes cast thereon
12 are in the affirmative.
13 § 2. This act shall take effect immediately; provided, however, that
14 the amendments to paragraph (a) of subdivision 6 of section 2023-a of
15 the education law made by section one of this act shall not affect the
16 repeal of such section and shall be deemed repealed therewith.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 is old law to be omitted.