STATE OF NEW YORK
________________________________________________________________________
4152
2023-2024 Regular Sessions
IN ASSEMBLY
February 10, 2023
___________
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:
1 Section 1. Paragraph i of subdivision 2 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 i. "Tax levy limit" means the amount of taxes a school district is
5 authorized to levy pursuant to this section, provided, however, that the
6 tax levy limit shall not include the following:
7 (i) a tax levy necessary for expenditures resulting from court orders
8 or judgments against the school district arising out of tort actions for
9 any amount that exceeds five percent of the total tax levied in the
10 prior school year;
11 (ii) in years in which the system average actuarial contribution rate
12 of the New York state and local employees' retirement system, as defined
13 by paragraph ten of subdivision a of section nineteen-a of the retire-
14 ment and social security law, increases by more than two percentage
15 points from the previous year, a tax levy necessary for expenditures for
16 the coming fiscal year for school district employer contributions to the
17 New York state and local employees' retirement system caused by growth
18 in the system average actuarial contribution rate minus two percentage
19 points;
20 (iii) in years in which the normal contribution rate of the New York
21 state teachers' retirement system, as defined by paragraph a of subdivi-
22 sion two of section five hundred seventeen of this chapter, increases by
23 more than two percentage points from the previous year, a tax levy
24 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.
LBD04563-01-3
A. 4152 2
1 district employer contributions to the New York state teachers' retire-
2 ment system caused by growth in the normal contribution rate minus two
3 percentage points; [and]
4 (iv) a capital tax levy; and
5 (v) a tax levy necessary for expenditures resulting from the purchase
6 of BOCES services and programs.
7 § 2. This act shall take effect on the first of May next succeeding
8 the date on which it shall have become a law.
