Bill Text: NY A11236 | 2017-2018 | General Assembly | Introduced

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Bill Title: Provides a New York state residential property tax relief act for public education aid apportionment for certain school years; and provides for the repeal of such provisions upon the expiration thereof.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2018-06-15 - referred to education [A11236 Detail]

Download: New_York-2017-A11236-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________
                                          11236
                   IN ASSEMBLY
                                      June 15, 2018
                                       ___________
        Introduced  by COMMITTEE ON RULES -- (at request of M. of A. Pellegrino)
          -- read once and referred to the Committee on Education
        AN ACT to amend the education law, in relation to providing a  New  York
          state  residential  property  tax  relief act for public education aid
          apportionment for certain school years; and providing for  the  repeal
          of such provisions upon the expiration thereof
          The  People of the State of New York, represented in Senate and Assem-
        bly, do enact as follows:
     1    Section 1. This act shall be known and may be cited as the  "New  York
     2  state residential real property tax relief act for public education."
     3    §  2.  Legislative  findings.  The  legislature finds that the current
     4  primary and secondary education funding system, which is  based  largely
     5  upon  real property taxation, is antiquated and creates serious dispari-
     6  ties in educational opportunity and inequities with regard  to  distrib-
     7  ution  of  the  system's financial burden. The quality of education that
     8  children receive varies widely by geographic region, as does the  oppor-
     9  tunity  for  children  to participate in extracurricular activities.  In
    10  addition, taxpayers throughout the state receive real property tax bills
    11  from their local school districts based on the  value  of  their  homes,
    12  which  is  subject to multiple factors beyond their control, rather than
    13  their financial ability to pay, creating serious regional distortions in
    14  the relative cost of living. The  legislature  further  finds  that  our
    15  children  should  not be penalized based upon the geographic location of
    16  their home, nor should financial support for the educational system fall
    17  more heavily on those who are less able to bear the burden. The legisla-
    18  ture therefore must take immediate action to  provide  relief  to  those
    19  areas most impacted by these disparities through the residential proper-
    20  ty  tax  relief aid determined through a residential property tax relief
    21  aid formula. The legislature further orders an education  funding  study
    22  to  examine  long-term  funding  alternatives  for the state primary and
    23  secondary educational system that allows  all  children  throughout  the
    24  state to receive the same educational opportunities.
    25    §  3.  Section  3602  of  the education law is amended by adding a new
    26  subdivision 42 to read as follows:
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD15894-05-8
        A. 11236                            2
     1    42. New York state residential property  tax  relief  act  for  public
     2  education. a. Eligibility. (1) Each school district shall be eligible to
     3  receive  a New York state residential property tax relief act for public
     4  education aid apportionment in the two thousand  nineteen--two  thousand
     5  twenty school year, which shall equal the greater of: (i) the sum of the
     6  tax  equalization  aid  apportionment,  the  tax  limitation ceiling aid
     7  apportionment, and the wealth adjusted tax rate  aid  apportionment;  or
     8  (ii) the residential property tax levy reduction apportionment.
     9    (2) Each school district shall be eligible to receive a New York state
    10  residential  property tax relief act for public education aid apportion-
    11  ment in the two thousand twenty--two thousand twenty-one school year  in
    12  the same amount as in the base year.
    13    (3) Each school district shall be eligible to receive a New York state
    14  residential  property tax relief act for public education aid apportion-
    15  ment in the two thousand twenty-one--two thousand twenty-two school year
    16  in an amount equal to the New York state residential property tax relief
    17  act for public education aid apportionment in the two thousand  twenty--
    18  two  thousand twenty-one school year multiplied by one and seven hundred
    19  sixty-nine ten-thousandths (1.0769).
    20    b. Purpose. Funds allocated under this  subdivision  shall  be  solely
    21  used  for  the  purpose  of reducing the residential tax levy defined in
    22  subparagraph one of paragraph a of subdivision sixteen of this section.
    23    c. Tax equalization aid apportionment. (1) School districts other than
    24  districts within a city with a population  of  one  hundred  twenty-five
    25  thousand or more shall be eligible for a tax equalization aid apportion-
    26  ment if:  (i) the combined wealth ratio computed pursuant to paragraph c
    27  of  subdivision  three  of  this  section is less than one; and (ii) the
    28  expense per pupil defined pursuant to paragraph f of subdivision one  of
    29  this  section  is  greater than the statewide average expense per pupil.
    30  For the two thousand nineteen--two thousand twenty school year, for  the
    31  purpose  of  computing  aid  pursuant to this subdivision, the statewide
    32  average expense per pupil shall be fourteen thousand seven hundred fifty
    33  dollars.
    34    (2) The tax equalization formula factor shall be equal to the positive
    35  difference of the approved operating expense defined pursuant  to  para-
    36  graph t of subdivision one of this section minus the quotient arrived at
    37  when  dividing  the  total real property tax levy by total aidable pupil
    38  units defined pursuant  to  paragraph  e  of  subdivision  one  of  this
    39  section.
    40    (3)  For  eligible  school districts, the tax equalization formula aid
    41  apportionment shall be equal to the product of: (i) the tax equalization
    42  formula factor multiplied by (ii) the approved operating expense  multi-
    43  plied  by  (iii) the regional cost index defined pursuant to paragraph a
    44  of subdivision four of this  section  multiplied  by  (iv)  twenty  five
    45  hundredths (.25).
    46    (d)  Tax  limitation  ceiling  aid apportionment. (1) School districts
    47  other than districts within a city with  a  population  of  one  hundred
    48  twenty-five  thousand  or  more  shall  be eligible for a tax limitation
    49  ceiling aid apportionment if: (i) the combined wealth ratio is less than
    50  two and five-tenths (2.5); and (ii) the tax effort ratio defined  pursu-
    51  ant  to subparagraph three of paragraph a of subdivision sixteen of this
    52  section is greater than the statewide average tax effort ratio. For  the
    53  two  thousand nineteen--two thousand twenty school year, for the purpose
    54  of computing aid pursuant to this subdivision, the statewide tax average
    55  effort ratio shall be two and ninety-one hundredths (2.91).
        A. 11236                            3
     1    (2) For purposes of this subdivision, the tax ceiling shall  be  equal
     2  to  the  product of (i) twenty-five dollars ($25) multiplied by (ii) the
     3  quotient arrived at when dividing the tax  effort  ratio  by  the  state
     4  average tax effort ratio.
     5    (3) The ceiling formula factor shall be equal to:
     6    (i)  thirty-three  dollars  and  eleven  cents ($33.11) for any school
     7  district with a tax ceiling greater than or equal to twenty-five dollars
     8  but less than forty dollars;
     9    (ii) forty-five dollars  and  sixty  cents  ($45.60)  for  any  school
    10  district  with  a tax ceiling greater than or equal to forty dollars but
    11  less than sixty dollars; and
    12    (iii) forty-seven dollars and fifty-two cents ($47.52) for any  school
    13  district with a tax ceiling greater than or equal to sixty dollars.
    14    (4)  For  eligible school districts, tax limitation ceiling aid appor-
    15  tionment shall be equal to the  product  of:  (i)  the  ceiling  formula
    16  factor,  multiplied by (ii) the regional cost index, multiplied by (iii)
    17  total aidable pupil units.
    18    e. Wealth adjusted aid apportionment. (1) School districts other  than
    19  districts  within  a  city  with a population of one hundred twenty-five
    20  thousand or more shall be eligible for a wealth adjusted aid  apportion-
    21  ment if:  (i) the combined wealth ratio is less than two and five tenths
    22  (2.5); and (ii) the quotient arrived at when dividing total general fund
    23  expenditure  by the total aidable pupil units expressed per one thousand
    24  dollars is greater than the statewide average of such  calculation.  For
    25  the  two  thousand  nineteen--two  thousand  twenty school year, for the
    26  purpose of computing aid pursuant to  this  subdivision,  the  statewide
    27  total  general  fund  expenditure  divided  by total aidable pupil units
    28  expressed per one thousand dollars shall be twenty  dollars  and  fifty-
    29  nine cents.
    30    (2)  For  eligible  school districts, the wealth adjusted tax rate aid
    31  apportionment shall be equal  to  the  product  of:  (i)  seven  hundred
    32  dollars  ($700) multiplied by (ii) total aidable pupils units multiplied
    33  by (iii) the state sharing ratio computed pursuant  to  paragraph  g  of
    34  subdivision three of this section.
    35    f.  "Residential  real property tax levy reduction apportionment." (1)
    36  School districts other than districts with a city with a  population  of
    37  one hundred twenty-five thousand or more, shall be eligible for residen-
    38  tial  real  property tax levy if the residential tax levy calculation is
    39  equal to or greater than fifty percent.
    40    (2) "Residential  tax  levy  calculation"  shall  equal  the  quotient
    41  arrived  at when dividing the residential real property tax levy defined
    42  pursuant to subparagraph one of paragraph a of  subdivision  sixteen  of
    43  this  section  divided  by  the  total  proposed  spending  for the year
    44  commencing in the calendar year two years prior to the calendar year  in
    45  which the base year began.
    46    (3)  For eligible school districts, the "residential real property tax
    47  levy reduction apportionment" shall mean the product of: (i)  the  posi-
    48  tive  difference,  if  any, between the residential tax levy calculation
    49  defined pursuant to this subparagraph minus fifty percent multiplied  by
    50  (ii) the residential real property tax levy.
    51    g.  Method  of  payment. Notwithstanding any other provision of law to
    52  the contrary, the New York state residential property tax relief act for
    53  public education aid  shall  be  paid  pursuant  to  section  thirty-six
    54  hundred nine-i of this part.
    55    h. Definitions. As used in this subdivision:
        A. 11236                            4
     1    (1)  "Total real property tax levy" shall mean the total real property
     2  tax levy specified in the school district budget for the year commencing
     3  in the calendar year two years prior to the calendar year in  which  the
     4  base  year began. The final update of such data shall be reported by the
     5  commissioner  of  taxation  and  finance to the commissioner by February
     6  fifteenth of the base year. The commissioner  of  taxation  and  finance
     7  shall  adopt  regulations  as  appropriate  to  assure  the  appropriate
     8  collection, classification and reporting of such data for  the  purposes
     9  of paying state aid to the schools.
    10    (2)  "Total  proposed  spending"  shall  mean for all school districts
    11  other than districts within a city with  a  population  of  one  hundred
    12  twenty-five  thousand  or more, the amount reported by the common school
    13  district, a union free school district, a central school district  or  a
    14  city  school  district  as  required  by  the  property  tax report card
    15  prepared by the district pursuant to the provisions of subdivision seven
    16  of section sixteen hundred eight and subdivision seven of section seven-
    17  teen hundred sixteen of this chapter.
    18    § 4. The opening paragraph of subdivision 1 of section 3609-a  of  the
    19  education  law,  as amended by section 32 of part B of chapter 57 of the
    20  laws of 2007, is amended to read as follows:
    21    The GSPS appropriation shall be used to support payments made pursuant
    22  to this section, plus apportionments  made  pursuant  to  section  seven
    23  hundred  one,  seven  hundred  eleven,  seven  hundred  fifty-one, seven
    24  hundred fifty-three, thirty-two hundred two, thirty-six hundred  nine-b,
    25  thirty-six  hundred  forty-one and forty-four hundred five of this chap-
    26  ter, any other applicable allocations made pursuant to this chapter, but
    27  not paid pursuant to the schedule prescribed by this section or sections
    28  thirty-six hundred nine-b, thirty-six hundred  nine-d  [or],  thirty-six
    29  hundred  nine-f  or  thirty-six hundred nine-i of this article; plus any
    30  unconsolidated law provisions which apply to programs funded  from  such
    31  appropriation;  plus  any  sums  paid  out upon audit of the state comp-
    32  troller as final adjustments of apportionments  originally  claimed  and
    33  payable  pursuant  to  this subdivision in prior school years; plus sums
    34  paid out as prior year adjustments,  to  the  extent  an  allowance  was
    35  included  in  such  appropriation  for  such purpose. Any apportionments
    36  provided by this chapter shall be paid in accordance with  this  section
    37  unless specifically exempted.
    38    §  5.  The  education law is amended by adding a new section 3609-i to
    39  read as follows:
    40    § 3609-i. Moneys apportioned to school districts for reimbursement  of
    41  apportionments  pursuant  to the New York state residential property tax
    42  relief act for public education. 1. As used  in  this  section,  "school
    43  district" shall mean a public school district eligible for an apportion-
    44  ment  of aid under subdivision four of section thirty-six hundred two of
    45  this article.
    46    2. Moneys apportioned to school districts for reimbursement of  appor-
    47  tionments pursuant to the New York state residential property tax relief
    48  act  for  public  education pursuant to subdivision forty-two of section
    49  thirty-six hundred two of this part shall be disbursed as follows:
    50    a. On or after the first business day of July  of  each  school  year,
    51  commencing July first, two thousand nineteen, a school district shall be
    52  paid  an  amount equal to fifty percent of the payments on October first
    53  of the current school year.
    54    b. The remaining balance shall be paid after February first,  provided
    55  that  the  amounts paid on or before February first shall not be subject
    56  to recalculation.
        A. 11236                            5
     1    c. No payment may be made  pursuant  to  this  subdivision  until  the
     2  amount  for  each  school  district  is certified by the commissioner of
     3  taxation and finance and transmitted to the commissioner.  Such  certif-
     4  ication  shall  be  made  on or before January first so as to facilitate
     5  payments to be made pursuant to this section.
     6    3. Moneys paid pursuant to this section shall be payable to the treas-
     7  urer  of each city school district, and the treasurer of each union free
     8  school district and of each central school district and  of  each  other
     9  school  district, if there be a treasurer, otherwise to the collector or
    10  other disbursing officer of such  district,  who  shall  apply  for  and
    11  receive the same as soon as payable.
    12    4.  Any payment to a school district pursuant to this section shall be
    13  general receipts of the district  and  shall  be  used  solely  for  the
    14  reduction of the residential tax levy.
    15    5.  Notwithstanding  any  other  provision  of  law  to  the contrary,
    16  payments made to school districts under this section shall be considered
    17  general aid payments made pursuant to section thirty-six hundred  nine-a
    18  of this part.
    19    6.  It  is the intent of the governor to submit and of the legislature
    20  to enact for each fiscal year after the two thousand nineteen--two thou-
    21  sand twenty fiscal year in an annual budget bill an appropriation in the
    22  amount to be paid to school districts pursuant to subdivision  forty-two
    23  of section thirty-six hundred two of this part.
    24    §  6.  Paragraph  a  of subdivision 7 of section 1608 of the education
    25  law, as amended by section 1 of chapter 514 of  the  laws  of  2016,  is
    26  amended to read as follows:
    27    a.  Each  year,  commencing with the proposed budget for the two thou-
    28  sand--two thousand one school year, the trustee  or  board  of  trustees
    29  shall prepare a property tax report card, pursuant to regulations of the
    30  commissioner, and shall make it publicly available by transmitting it to
    31  local  newspapers  of general circulation, appending it to copies of the
    32  proposed budget made publicly available as required by  law,  making  it
    33  available  for distribution at the annual meeting, and otherwise dissem-
    34  inating it as required by  the  commissioner.  Such  report  card  shall
    35  include: (i) the amount of total spending and total estimated school tax
    36  levy  that  would  result  from  adoption of the proposed budget and the
    37  percentage increase or decrease in total spending and total  school  tax
    38  levy  from the school district budget for the preceding school year; and
    39  (ii) the district's tax levy limit determined pursuant  to  section  two
    40  thousand  twenty-three-a  of  this  title,  and the estimated school tax
    41  levy, excluding any levy necessary to support the expenditures  pursuant
    42  to  subparagraphs  (i) through (iv) of paragraph i of subdivision two of
    43  section two thousand twenty-three-a of this  title,  that  would  result
    44  from adoption of the proposed budget; and (iii) the projected enrollment
    45  growth  for  the  school  year for which the budget is prepared, and the
    46  percentage change in enrollment from the previous  year;  and  (iv)  the
    47  percentage increase in the consumer price index, as defined in paragraph
    48  c  of  this subdivision; and (v) the projected amount of the unappropri-
    49  ated unreserved fund balance that will be retained if the proposed budg-
    50  et is adopted, the projected amount of the reserved  fund  balance,  the
    51  projected amount of the appropriated fund balance, the percentage of the
    52  proposed  budget that the unappropriated unreserved fund balance repres-
    53  ents, the actual unappropriated unreserved fund balance retained in  the
    54  school district budget for the preceding school year, and the percentage
    55  of  the  school  district  budget for the preceding school year that the
    56  actual unappropriated unreserved fund balance represents[, and a  sched-
        A. 11236                            6

     1  ule  of  reserve  funds,  setting forth the name of each reserve fund, a
     2  description of its purpose, the balance as of the  close  of  the  third
     3  quarter of the current school district fiscal year and a brief statement
     4  explaining any plans for the use of each such reserve fund for the ensu-
     5  ing  fiscal year]; and (vi) the amount of the New York state residential
     6  property tax relief act for public education amount used to  reduce  the
     7  residential tax levy for the ensuing fiscal year.
     8    §  6-a.  Paragraph a of subdivision 7 of section 1608 of the education
     9  law, as amended by section 1-a of chapter 514 of the laws  of  2016,  is
    10  amended to read as follows:
    11    a.  Each  year,  commencing with the proposed budget for the two thou-
    12  sand--two thousand one school year, the trustee  or  board  of  trustees
    13  shall prepare a property tax report card, pursuant to regulations of the
    14  commissioner, and shall make it publicly available by transmitting it to
    15  local  newspapers  of general circulation, appending it to copies of the
    16  proposed budget made publicly available as required by  law,  making  it
    17  available  for distribution at the annual meeting, and otherwise dissem-
    18  inating it as required by  the  commissioner.  Such  report  card  shall
    19  include: (i) the amount of total spending and total estimated school tax
    20  levy  that  would  result  from  adoption of the proposed budget and the
    21  percentage increase or decrease in total spending and total  school  tax
    22  levy  from the school district budget for the preceding school year; and
    23  (ii) the projected enrollment growth for the school year for  which  the
    24  budget  is  prepared,  and  the percentage change in enrollment from the
    25  previous year; and (iii) the percentage increase in the  consumer  price
    26  index,  as  defined  in  paragraph  c  of this subdivision; and (iv) the
    27  projected amount of the unappropriated unreserved fund balance that will
    28  be retained if the proposed budget is adopted, the projected  amount  of
    29  the reserved fund balance, the projected amount of the appropriated fund
    30  balance,  the  percentage of the proposed budget that the unappropriated
    31  unreserved fund balance represents, the actual unappropriated unreserved
    32  fund balance retained in the school district budget  for  the  preceding
    33  school  year,  and  the percentage of the school district budget for the
    34  preceding school year that the  actual  unappropriated  unreserved  fund
    35  balance  represents; and (v) [a schedule of reserve funds, setting forth
    36  the name of each reserve fund, a description of its purpose, the balance
    37  as of the close of the third quarter  of  the  current  school  district
    38  fiscal  year  and  a brief statement explaining any plans for the use of
    39  each such reserve fund] the amount of the  New  York  state  residential
    40  property  tax  relief act for public education amount used to reduce the
    41  residential tax levy for the ensuing fiscal year.
    42    § 7. Paragraph a of subdivision 7 of section  1716  of  the  education
    43  law,  as  amended  by  section  2 of chapter 514 of the laws of 2016, is
    44  amended to read as follows:
    45    a. Each year, commencing with the proposed budget for  the  two  thou-
    46  sand--two thousand one school year, the board of education shall prepare
    47  a property tax report card, pursuant to regulations of the commissioner,
    48  and shall make it publicly available by transmitting it to local newspa-
    49  pers  of  general  circulation,  appending  it to copies of the proposed
    50  budget made publicly available as required by law, making  it  available
    51  for  distribution  at the annual meeting, and otherwise disseminating it
    52  as required by the commissioner. Such report card shall include: (i) the
    53  amount of total spending and total estimated school tax levy that  would
    54  result  from adoption of the proposed budget and the percentage increase
    55  or decrease in total spending and total school tax levy from the  school
    56  district  budget  for the preceding school year; and (ii) the district's
        A. 11236                            7
     1  tax  levy  limit   determined   pursuant   to   section   two   thousand
     2  twenty-three-a of this title, and the estimated school tax levy, exclud-
     3  ing  any levy necessary to support the expenditures pursuant to subpara-
     4  graphs (i) through (iv) of paragraph i of subdivision two of section two
     5  thousand  twenty-three-a  of this title, that would result from adoption
     6  of the proposed budget; and (iii) the projected  enrollment  growth  for
     7  the  school  year  for  which the budget is prepared, and the percentage
     8  change in enrollment from the previous year;  and  (iv)  the  percentage
     9  increase  in the consumer price index, as defined in paragraph c of this
    10  subdivision; and (v) the projected amount of  the  unappropriated  unre-
    11  served  fund  balance  that  will  be retained if the proposed budget is
    12  adopted, the projected amount of the reserved fund balance, the project-
    13  ed amount of the  appropriated  fund  balance,  the  percentage  of  the
    14  proposed  budget that the unappropriated unreserved fund balance repres-
    15  ents, the actual unappropriated unreserved fund balance retained in  the
    16  school  district  budget  for  the preceding school year[, a schedule of
    17  reserve  funds,  setting  forth  the  name  of  each  reserve  fund,   a
    18  description  of  its  purpose,  the balance as of the close of the third
    19  quarter of the current school district fiscal year and a brief statement
    20  explaining any plans for the use of each such reserve fund for the ensu-
    21  ing fiscal year and the percentage of the school district budget for the
    22  preceding school year that the  actual  unappropriated  unreserved  fund
    23  balance  represents]; and (vi) the amount of the New York state residen-
    24  tial property tax relief act for public education amount used to  reduce
    25  the residential tax levy for the ensuing fiscal year.
    26    §  7-a.  Paragraph a of subdivision 7 of section 1716 of the education
    27  law, as amended by section 2-a of chapter 514 of the laws  of  2016,  is
    28  amended to read as follows:
    29    a.  Each  year,  commencing with the proposed budget for the two thou-
    30  sand--two thousand one school year, the board of education shall prepare
    31  a property tax report card, pursuant to regulations of the commissioner,
    32  and shall make it publicly available by transmitting it to local newspa-
    33  pers of general circulation, appending it  to  copies  of  the  proposed
    34  budget  made  publicly available as required by law, making it available
    35  for distribution at the annual meeting, and otherwise  disseminating  it
    36  as required by the commissioner. Such report card shall include: (i) the
    37  amount  of total spending and total estimated school tax levy that would
    38  result from adoption of the proposed budget and the percentage  increase
    39  or  decrease in total spending and total school tax levy from the school
    40  district budget for the preceding school year; and  (ii)  the  projected
    41  enrollment  growth for the school year for which the budget is prepared,
    42  and the percentage change in enrollment  from  the  previous  year;  and
    43  (iii) the percentage increase in the consumer price index, as defined in
    44  paragraph  c  of  this subdivision; and (iv) the projected amount of the
    45  unappropriated unreserved fund balance that  will  be  retained  if  the
    46  proposed  budget  is  adopted, the projected amount of the reserved fund
    47  balance, the projected amount of  the  appropriated  fund  balance,  the
    48  percentage  of  the  proposed  budget that the unappropriated unreserved
    49  fund balance  represents,  the  actual  unappropriated  unreserved  fund
    50  balance  retained in the school district budget for the preceding school
    51  year[, a schedule of reserve funds,  setting  forth  the  name  of  each
    52  reserve  fund, a description of its purpose, the balance as of the close
    53  of the third quarter of the current school district fiscal  year  and  a
    54  brief  statement  explaining  any plans for the use of each such reserve
    55  fund for the ensuing fiscal  year  and  the  percentage  of  the  school
    56  district  budget  for the preceding school year that the actual unappro-
        A. 11236                            8

     1  priated unreserved fund balance represents]; and (v) the amount  of  the
     2  New  York state residential property tax relief act for public education
     3  amount used to reduce the residential tax levy for  the  ensuing  fiscal
     4  year.
     5    §  8. This act shall take effect immediately and shall apply to school
     6  years commencing on and after July 1, 2019; provided that:
     7    a. the amendments to paragraph a of subdivision 7 of section  1608  of
     8  the  education  law  made by section six of this act shall be subject to
     9  the expiration and reversion of such paragraph pursuant to section 13 of
    10  part A of chapter 97 of the laws of 2011, as  amended,  when  upon  such
    11  date the provisions of section six-a of this act shall take effect;
    12    b.  the  amendments to paragraph a of subdivision 7 of section 1716 of
    13  the education law made by section seven of this act shall be subject  to
    14  the expiration and reversion of such paragraph pursuant to section 13 of
    15  part  A  of  chapter  97 of the laws of 2011, as amended, when upon such
    16  date the provisions of section seven-a of this act  shall  take  effect;
    17  and
    18    c.  the  provisions of this act shall expire and be deemed repealed on
    19  July 1, 2022.
    20    Effective immediately, the addition, amendment and/or  repeal  of  any
    21  rule  or  regulation necessary for the implementation of this act on its
    22  effective date are authorized and directed to be made and  completed  on
    23  or before such effective date.