Bill Text: NY S01849 | 2009-2010 | General Assembly | Amended
Bill Title: Implements the Middle Class STAR rebate program; establishes a maximum residential school tax credit.
Spectrum: Partisan Bill (Democrat 23-1)
Status: (Introduced - Dead) 2010-01-06 - REFERRED TO LOCAL GOVERNMENT [S01849 Detail]
Download: New_York-2009-S01849-Amended.html
S T A T E O F N E W Y O R K
________________________________________________________________________
1849--D
2009-2010 Regular Sessions
I N S E N A T E
February 9, 2009
___________
Introduced by Sens. KLEIN, C. JOHNSON, FOLEY, ADDABBO, AUBERTINE, BONA-
CIC, DIAZ, DILAN, ESPADA, HASSELL-THOMPSON, KRUGER, MONSERRATE, MONT-
GOMERY, ONORATO, OPPENHEIMER, PARKER, SAVINO, STACHOWSKI, STAVISKY,
STEWART-COUSINS, VALESKY -- read twice and ordered printed, and when
printed to be committed to the Committee on Local Government --
committee discharged, bill amended, ordered reprinted as amended and
recommitted to said committee -- committee discharged, bill amended,
ordered reprinted as amended and recommitted to said committee --
reported favorably from said committee and committed to the Committee
on Finance -- committee discharged, bill amended, ordered reprinted as
amended and recommitted to said committee -- committee discharged,
bill amended, ordered reprinted as amended and recommitted to said
committee
AN ACT to amend the real property tax law, in relation to the "Middle
Class STAR" rebate program; to amend the education law, in relation to
the effect of mandates on school districts; to amend the education
law, in relation to the streamlining of planning and reporting
requirements for school districts and boards of cooperative educa-
tional services; to amend the tax law, in relation to the school
district property tax credit and establishing the maximum residential
school property tax, personal income tax credit; to amend the state
finance law, in relation to local property tax rebates; to amend the
general municipal law and the education law, in relation to requiring
the state to fund certain programs mandated for municipal corporations
and school districts; to amend the education law, in relation to
student transportation; to amend the administrative code of the city
of New York, in relation to an enhanced personal income tax credit in
New York city; to repeal subdivision 32 of section 305 of the educa-
tion law relating to a study of reporting requirements; to repeal
section 805 of the education law relating to special procedures for
enforcement of the health education curriculum; to repeal subparagraph
2 of paragraph d of subdivision 4 of section 1950 of the education law
relating to prohibited aidable shared services; to repeal subparagraph
2-a of paragraph d of subdivision 4 of section 1950 of the education
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD05273-10-9
S. 1849--D 2
law relating to demonstration of cost-effectiveness of instructional
and non-instructional technology acquired by component school
districts through a board of cooperative educational services; to
repeal paragraph d of subdivision 26-a of section 3602 of the educa-
tion law relating to a plan for use of instructional computer technol-
ogy equipment; and to repeal subdivision 13 of section 3602-e of the
education law relating to annual reports on universal prekindergarten
programs
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
1 Section 1. Legislative intent. State mandated programs, unlike local
2 service decisions, place local taxpayers and local officials in the
3 position of paying for services that they do not control. Increasingly,
4 however, the state has set local priorities and forced municipal taxing
5 decisions by mandating services, programs, and standards. As a result,
6 many local governments and school districts are today in an acutely
7 difficult fiscal situation.
8 Thus, in order to prevent irresponsible state actions which prevent
9 localities from making their own decisions, and which force unwanted
10 local property tax increases, it is necessary to ensure that state
11 mandates will not be forced on localities and school districts unless
12 they are adequately funded.
13 S 2. The real property tax law is amended by adding a new section
14 1306-b to read as follows:
15 S 1306-B. "MIDDLE CLASS STAR" REBATE PROGRAM. 1. TAX REBATES. (A) IF A
16 PARCEL IS ENTITLED TO THE BASIC OR ENHANCED STAR EXEMPTION AUTHORIZED BY
17 SECTION FOUR HUNDRED TWENTY-FIVE OF THIS CHAPTER FOR THE TWO THOUSAND
18 SIX--TWO THOUSAND SEVEN SCHOOL YEAR AND EACH YEAR THEREAFTER, A LOCAL
19 PROPERTY TAX REBATE SHALL BE PROVIDED TO THE OWNER OR OWNERS OF SUCH
20 PARCEL AS SHOWN ON THE FINAL ASSESSMENT ROLL FOR SUCH YEAR, IN AN AMOUNT
21 COMPUTED AS PRESCRIBED BY THIS SECTION AND SECTION ONE HUNDRED SEVENTY-
22 EIGHT OF THE TAX LAW.
23 (B) IT SHALL BE THE RESPONSIBILITY OF THE STATE DEPARTMENT OF TAXATION
24 AND FINANCE TO ISSUE SUCH TAX REBATES TO SUCH OWNERS IN THE MANNER
25 PROVIDED BY SECTION ONE HUNDRED SEVENTY-EIGHT OF THE TAX LAW. NOTHING
26 CONTAINED HEREIN SHALL BE CONSTRUED AS PERMITTING PARTIAL OR INSTALLMENT
27 PAYMENTS OF TAXES IN A JURISDICTION WHICH HAS NOT AUTHORIZED THE SAME
28 PURSUANT TO LAW.
29 2. PROCEDURE. (A) ON OR BEFORE AUGUST FIFTEENTH, TWO THOUSAND NINE AND
30 EACH YEAR THEREAFTER, THE EXECUTIVE DIRECTOR OF THE OFFICE OF REAL PROP-
31 ERTY SERVICES, OR HIS OR HER DESIGNEE, OR ON OR BEFORE JULY FIRST, TWO
32 THOUSAND NINE AND EACH YEAR THEREAFTER, IN THE CASE OF A CITY WITH A
33 POPULATION OF ONE MILLION OR MORE, THE COMMISSIONER OF FINANCE, OR HIS
34 OR HER DESIGNEE, SHALL PROVIDE TO THE COMMISSIONER OF TAXATION AND
35 FINANCE A REPORT IN A MUTUALLY AGREEABLE FORMAT CONCERNING THOSE PARCELS
36 WHICH HAVE BEEN GRANTED AN EXEMPTION AUTHORIZED BY SECTION FOUR HUNDRED
37 TWENTY-FIVE OF THIS CHAPTER ON THE ASSESSMENT ROLLS USED TO GENERATE THE
38 SCHOOL TAX BILLS FOR THE TWO THOUSAND NINE--TWO THOUSAND TEN SCHOOL TAX
39 YEAR AND FOR EACH YEAR THEREAFTER; PROVIDED HOWEVER THE INFORMATION TO
40 BE PROVIDED ON SUCH REPORT SHALL BE OBTAINED FROM THE FINAL ASSESSMENT
41 ROLL DATA FILES USED TO GENERATE THE TWO THOUSAND NINE--TWO THOUSAND TEN
42 SCHOOL TAX BILLS AND EACH YEAR THEREAFTER, FILED WITH THE STATE BOARD
43 PURSUANT TO SECTION FIFTEEN HUNDRED NINETY OF THIS CHAPTER ON OR BEFORE
S. 1849--D 3
1 JULY THIRTY-FIRST OF SUCH YEAR. SUCH REPORT SHALL SET FORTH THE NAMES
2 AND MAILING ADDRESSES OF THE OWNERS OF SUCH PARCELS AS SHOWN ON SUCH
3 ASSESSMENT ROLL DATA FILES, THE IDENTIFICATION NUMBERS OF SUCH PARCELS
4 AS SHOWN ON SUCH ASSESSMENT ROLL DATA FILES, AND SUCH OTHER INFORMATION
5 IN THE POSSESSION OF THE OFFICE OF REAL PROPERTY SERVICES, OR IN THE
6 CASE OF A CITY WITH A POPULATION OF ONE MILLION OR MORE, THE COMMISSION-
7 ER OF FINANCE, AS THE COMMISSIONER OF TAXATION AND FINANCE MAY DEEM
8 NECESSARY FOR THE EFFECTIVE ADMINISTRATION OF THIS PROGRAM, INCLUDING
9 INFORMATION REGARDING COOPERATIVE APARTMENT BUILDINGS AND MOBILE HOME
10 PARKS OR SIMILAR PROPERTY. IT SHALL BE THE RESPONSIBILITY OF THE ASSES-
11 SOR OR ASSESSORS OF EACH ASSESSING UNIT TO ENSURE THAT THE NAMES AND
12 MAILING ADDRESSES OF SUCH OWNERS ARE ACCURATELY RECORDED ON SUCH ROLLS
13 AND FILES TO THE BEST OF HIS OR HER ABILITY, BASED UPON THE INFORMATION
14 CONTAINED IN HIS OR HER OFFICE. NOTHING CONTAINED IN THIS SUBDIVISION
15 SHALL BE CONSTRUED AS AFFECTING IN ANY WAY THE VALIDITY OR ENFORCEABILI-
16 TY OF A REAL PROPERTY TAX, OR THE APPLICABILITY OF INTEREST OR PENALTIES
17 WITH RESPECT THERETO, WHEN AN OWNER'S NAME OR MAILING ADDRESS HAS NOT
18 BEEN ACCURATELY RECORDED.
19 (B) (I) NOTWITHSTANDING THE PROVISIONS OF PARAGRAPH (A) OF THIS SUBDI-
20 VISION, WHERE AN ASSESSING UNIT CONTAINS ONE OR MORE PROPERTIES WHICH
21 ARE RECEIVING SUCH EXEMPTION IN RELATION TO A PRIOR YEAR ASSESSMENT ROLL
22 PURSUANT TO PARAGRAPH (D) OF SUBDIVISION SIX OF SECTION FOUR HUNDRED
23 TWENTY-FIVE OF THIS CHAPTER, OR CONTAINS ONE OR MORE PARCELS WITH
24 RESPECT TO WHICH SUCH EXEMPTION WAS DULY ADDED OR REMOVED AFTER THE
25 FILING OF THE FINAL ASSESSMENT ROLL PURSUANT TO THE PROVISIONS OF TITLE
26 THREE OF ARTICLE FIVE OF THIS CHAPTER, THE OFFICE OF REAL PROPERTY
27 SERVICES MAY REQUIRE THE ASSESSOR TO FILE WITH IT, ON OR BEFORE JULY
28 THIRTY-FIRST, TWO THOUSAND NINE AND EACH YEAR THEREAFTER, OR SUCH LATER
29 DATE AS SUCH OFFICE MAY SPECIFY, A SUPPLEMENTAL REPORT RELATING TO SUCH
30 PROPERTY OR PROPERTIES, SO THAT INFORMATION PERTAINING TO THE OWNERS
31 THEREOF MAY BE INCLUDED IN THE REPORT TO BE MADE TO THE COMMISSIONER OF
32 TAXATION AND FINANCE PURSUANT TO THIS PARAGRAPH. WHEN ANY INFORMATION
33 REQUIRED BY THIS PARAGRAPH IS RECEIVED BY THE OFFICE OF REAL PROPERTY
34 SERVICES AFTER JULY THIRTY-FIRST, TWO THOUSAND NINE AND EACH YEAR THERE-
35 AFTER, SUCH INFORMATION SHALL BE TRANSMITTED AS SOON AS REASONABLY PRAC-
36 TICABLE TO THE COMMISSIONER OF TAXATION AND FINANCE FOR USE IN ISSUING
37 LOCAL PROPERTY TAX REBATES PURSUANT TO SECTION ONE HUNDRED SEVENTY-EIGHT
38 OF THE TAX LAW.
39 (II) WHERE THE OWNERSHIP OF A PARCEL THAT HAD BEEN ELIGIBLE FOR A
40 REBATE PURSUANT TO THIS SECTION CHANGES OR AN EXEMPTION UNDER SECTION
41 FOUR HUNDRED TWENTY-FIVE OF THIS CHAPTER HAS BEEN GRANTED OR REMOVED,
42 THE ASSESSOR SHALL NOTIFY THE STATE BOARD OF THE CHANGE NO LATER THAN
43 AUGUST FIRST OF THE FOLLOWING YEAR. THE STATE BOARD SHALL FORWARD SUCH
44 REPORT TO THE DEPARTMENT OF TAXATION AND FINANCE IN A TIMELY MANNER AND
45 IN A MUTUALLY-AGREEABLE FORMAT.
46 3. (A) THE STATE BOARD SHALL CALCULATE THE REBATE BASE AS PROVIDED
47 HEREIN AND CERTIFY THE SAME TO THE DEPARTMENT OF TAXATION AND FINANCE NO
48 LATER THAN JULY FIRST, TWO THOUSAND NINE.
49 (B) THREE REBATE BASES FOR THE BASIC STAR EXEMPTION SHALL BE DETER-
50 MINED FOR EACH SEGMENT FOR THE TWO THOUSAND NINE--TWO THOUSAND TEN AND
51 SUBSEQUENT SCHOOL YEARS. SUCH REBATE BASES SHALL BE COMPUTED BY DETER-
52 MINING THE EXEMPT AMOUNT ESTABLISHED FOR THE SEGMENT FOR PURPOSES OF THE
53 BASIC STAR EXEMPTION FOR THE TWO THOUSAND EIGHT--TWO THOUSAND NINE
54 SCHOOL YEAR, MULTIPLYING THAT AMOUNT BY THE SCHOOL DISTRICT TAX RATE
55 APPLICABLE WITHIN THAT SEGMENT FOR PURPOSES OF THE TWO THOUSAND
S. 1849--D 4
1 EIGHT--TWO THOUSAND NINE SCHOOL YEAR, AS REPORTED BY THE SCHOOL
2 DISTRICT, AND THEN MULTIPLYING THE PRODUCT BY THE FOLLOWING:
3 (I) FOR PURPOSES OF THE TWO THOUSAND NINE--TWO THOUSAND TEN SCHOOL
4 YEAR AND THE TWO THOUSAND TEN--TWO THOUSAND ELEVEN SCHOOL YEAR, BY SIXTY
5 PERCENT, FORTY-FIVE PERCENT AND THIRTY PERCENT, RESPECTIVELY. THE
6 RESULTS SHALL BE ASSOCIATED WITH THE FIRST, SECOND AND THIRD INCOME
7 BRACKETS, RESPECTIVELY, THAT ARE APPLICABLE WITHIN THAT SEGMENT.
8 (II) FOR PURPOSES OF THE TWO THOUSAND ELEVEN--TWO THOUSAND TWELVE
9 SCHOOL YEAR, BY SEVENTY PERCENT, FIFTY-TWO AND ONE-HALF PERCENT AND
10 THIRTY-FIVE PERCENT, RESPECTIVELY. THE RESULTS SHALL BE ASSOCIATED WITH
11 THE FIRST, SECOND AND THIRD INCOME BRACKETS, RESPECTIVELY, THAT ARE
12 APPLICABLE WITHIN THAT SEGMENT.
13 (III) FOR PURPOSES OF THE TWO THOUSAND TWELVE--TWO THOUSAND THIRTEEN
14 AND SUBSEQUENT SCHOOL YEARS, BY EIGHTY PERCENT, SIXTY PERCENT AND FORTY
15 PERCENT, RESPECTIVELY. THE RESULTS SHALL BE ASSOCIATED WITH THE FIRST,
16 SECOND AND THIRD INCOME BRACKETS, RESPECTIVELY, THAT ARE APPLICABLE
17 WITHIN THAT SEGMENT.
18 (IV) INCOME BRACKETS. (A) IN THE CITY OF NEW YORK, AND THE COUNTIES OF
19 NASSAU, SUFFOLK, ROCKLAND, WESTCHESTER, PUTNAM, ORANGE AND DUTCHESS, THE
20 FIRST INCOME BRACKET SHALL BE UP TO AND INCLUDING ONE HUNDRED TWENTY
21 THOUSAND DOLLARS; THE SECOND INCOME BRACKET SHALL BE OVER ONE HUNDRED
22 TWENTY THOUSAND DOLLARS UP TO AND INCLUDING ONE HUNDRED SEVENTY-FIVE
23 THOUSAND DOLLARS; AND THE THIRD INCOME BRACKET SHALL BE OVER ONE HUNDRED
24 SEVENTY-FIVE THOUSAND DOLLARS UP TO AND INCLUDING TWO HUNDRED FIFTY
25 THOUSAND DOLLARS.
26 (B) IN ALL OTHER COUNTIES IN THE STATE, THE FIRST INCOME BRACKET SHALL
27 BE UP TO AND INCLUDING NINETY THOUSAND DOLLARS; THE SECOND INCOME BRACK-
28 ET SHALL BE OVER NINETY THOUSAND DOLLARS AND UP TO AND INCLUDING ONE
29 HUNDRED FIFTY THOUSAND DOLLARS; AND THE THIRD INCOME BRACKET SHALL BE
30 OVER ONE HUNDRED FIFTY THOUSAND DOLLARS AND UP TO AND INCLUDING TWO
31 HUNDRED FIFTY THOUSAND DOLLARS.
32 (C) SUCH BRACKETS ARE SUBJECT TO INDEXING FOR INFLATION PURSUANT TO
33 SUBDIVISION FIFTEEN OF SECTION ONE HUNDRED SEVENTY-EIGHT OF THE TAX LAW.
34 (C) ONE REBATE BASE FOR THE ENHANCED STAR EXEMPTION SHALL BE DETER-
35 MINED FOR EACH SEGMENT FOR THE TWO THOUSAND NINE--TWO THOUSAND TEN AND
36 SUBSEQUENT SCHOOL YEARS. SUCH REBATE BASES SHALL BE COMPUTED BY DETER-
37 MINING THE EXEMPT AMOUNT ESTABLISHED FOR THE SEGMENT FOR PURPOSES OF THE
38 ENHANCED STAR EXEMPTION FOR THE TWO THOUSAND EIGHT--TWO THOUSAND NINE
39 SCHOOL YEAR, MULTIPLYING THAT AMOUNT BY THE SCHOOL DISTRICT TAX RATE
40 APPLICABLE WITHIN THAT SEGMENT FOR PURPOSES OF THAT SCHOOL YEAR, AS
41 REPORTED BY THE SCHOOL DISTRICT, AND THEN MULTIPLYING THE PRODUCT BY THE
42 FOLLOWING:
43 (I) FOR PURPOSES OF THE TWO THOUSAND NINE--TWO THOUSAND TEN SCHOOL
44 YEAR, BY TWENTY-FIVE PERCENT.
45 (II) FOR PURPOSES OF THE TWO THOUSAND TEN--TWO THOUSAND ELEVEN AND
46 SUBSEQUENT SCHOOL YEARS, BY THIRTY-FIVE PERCENT.
47 (D) FOR PURPOSES OF THIS SECTION, THE TERM "SEGMENT" MEANS THE PART OF
48 A CITY OR TOWN THAT IS WITHIN A SCHOOL DISTRICT.
49 (E) IN THE CASE OF SCHOOL DISTRICTS WITHIN SPECIAL ASSESSING UNITS AS
50 DEFINED IN SECTION EIGHTEEN HUNDRED ONE OF THIS CHAPTER, THE SCHOOL
51 DISTRICT TAX RATE TO BE USED FOR THIS PURPOSE SHALL BE THE TAX RATE
52 APPLICABLE TO CLASS ONE PROPERTIES AS DEFINED IN ARTICLE EIGHTEEN OF
53 THIS CHAPTER, AS REPORTED BY THE SCHOOL DISTRICT AND THE EXEMPT AMOUNT
54 SHALL BE ESTABLISHED FOR THE SEGMENT. IN THE CASE OF SCHOOL DISTRICTS
55 WITHIN APPROVED ASSESSING UNITS AS DEFINED IN SECTION NINETEEN HUNDRED
56 ONE OF THIS CHAPTER WHICH HAVE ADOPTED THE PROVISIONS OF SECTION NINE-
S. 1849--D 5
1 TEEN HUNDRED THREE OF THIS CHAPTER, THE SCHOOL DISTRICT TAX RATE TO BE
2 USED FOR THIS PURPOSE SHALL BE THE TAX RATE APPLICABLE TO THE HOMESTEAD
3 CLASS, AS DEFINED IN ARTICLE NINETEEN OF THIS CHAPTER, AS REPORTED BY
4 THE SCHOOL DISTRICT.
5 (F) WHERE THE PROVISIONS OF SUBPARAGRAPH (IV) OF PARAGRAPH (K) OF
6 SUBDIVISION TWO OF SECTION FOUR HUNDRED TWENTY-FIVE OF THIS CHAPTER ARE
7 APPLICABLE, THE APPLICABLE REBATE AMOUNT SHALL BE ONE-THIRD OF THE
8 OTHERWISE APPLICABLE REBATE AMOUNT SET FORTH IN PARAGRAPH (B) OR (C) OF
9 THIS SUBDIVISION. THE STATE BOARD SHALL CALCULATE AND CERTIFY TO THE
10 DEPARTMENT OF TAXATION AND FINANCE THE REBATE AMOUNTS APPLICABLE IN SUCH
11 CASES, ALONG WITH THE CERTIFICATION REQUIRED BY PARAGRAPH (A) OF THIS
12 SUBDIVISION.
13 S 3. The education law is amended by adding a new section 101-b to
14 read as follows:
15 S 101-B. PAPERWORK REDUCTION. 1. IT SHALL BE THE DUTY OF THE COMMIS-
16 SIONER TO REDUCE THE PAPERWORK BURDEN ON SCHOOL DISTRICTS AND BOARDS OF
17 COOPERATIVE EDUCATIONAL SERVICES BY ELIMINATING AND AVOIDING DUPLICATIVE
18 REPORTING REQUIREMENTS WHEREVER POSSIBLE, AND BY CONSOLIDATING PLANS,
19 REPORTS AND APPLICATIONS, WHERE POSSIBLE, WHILE FOCUSING PLANNING AND
20 REPORTING ON RESULTS RATHER THAN THE PROCESSES TO ACHIEVE THEM. THE
21 COMMISSIONER SHALL CONFORM STATE REPORTING AND PLANNING REQUIREMENTS TO
22 FEDERAL REQUIREMENTS, WHERE POSSIBLE, AND SHALL SEEK FEDERAL WAIVERS
23 WHERE NEEDED TO ALIGN STATE AND FEDERAL REQUIREMENTS.
24 2. THE COMMISSIONER SHALL REDUCE THE NUMBER OF PLANS, REPORTS AND
25 APPLICATIONS REQUIRED BY LAW, OF SCHOOL DISTRICTS AND BOARDS OF COOPER-
26 ATIVE EDUCATIONAL SERVICES BY ESTABLISHING STREAMLINED AND UNIFIED ELEC-
27 TRONIC DATA COLLECTION SYSTEMS WHICH ELIMINATE REDUNDANT REPORTING,
28 CONNECT PLANNING AND REPORTING, AND WHICH FOCUS ON COLLECTING DATA AND
29 REQUIRING PLANNING ONLY WHEN NECESSARY TO ASSURE FISCAL AND PROGRAMMATIC
30 ACCOUNTABILITY, TO FOSTER CONTINUOUS SCHOOL IMPROVEMENT AND CLOSE THE
31 GAP BETWEEN ACTUAL AND DESIRED STUDENT ACHIEVEMENT, AND TO ASSURE
32 SCHOOLS PROVIDE A SAFE AND SECURE ENVIRONMENT AND/OR PROTECT THE HEALTH
33 AND SAFETY OF STUDENTS AND STAFF. SUCH SYSTEMS SHALL MATCH OVERSIGHT
34 WITH THE DEGREE OF RISK BY LINKING PLANNING AND REPORTING TO THE STATE
35 SYSTEM OF ACCOUNTABILITY REQUIRED UNDER FEDERAL LAW, PROVIDING FOR AN
36 AUDIT BASED ASSESSMENT OF RISK OF POOR STUDENT PERFORMANCE, POOR FISCAL
37 PERFORMANCE OR IMPROPER MANAGEMENT OR USE OF PUBLIC FUNDS. THE COMMIS-
38 SIONER SHALL ESTABLISH PARTNERSHIPS WITH SELECTED SCHOOL DISTRICTS AND
39 BOARDS OF COOPERATIVE EDUCATIONAL SERVICES TO PROMOTE BETTER USE OF
40 REQUIRED PLANNING AND REPORTING AND SHALL ASSURE THAT REPORTING REQUIRE-
41 MENTS INCLUDE DATA WHICH CAN BE USED TO IDENTIFY BEST PRACTICES. THE
42 COMMISSIONER SHALL PROVIDE FOR THE SHARING OF EFFECTIVE PLANNING PRAC-
43 TICES WITH SCHOOL DISTRICTS AND, TO THE EXTENT PRACTICABLE, SHALL
44 PROVIDE TECHNICAL ASSISTANCE ON THE USE OF DATA FOR PLANNING, INVOLVE
45 BOARDS OF COOPERATIVE EDUCATIONAL SERVICES AND INSTITUTIONS OF HIGHER
46 EDUCATION IN PROVIDING TRAINING ON THE USE OF DATA FOR STRATEGIC PLAN-
47 NING TO SUPERINTENDENTS OF SCHOOLS, SCHOOL BUSINESS OFFICIALS AND TEACH-
48 ERS, PROVIDE FOR TRAINING ON THE USE OF DATA IN PLANNING TO SCHOOL BOARD
49 MEMBERS AND INVOLVE RESEARCHERS IN DATA ANALYSIS AND EVALUATION.
50 S 4. Section 215-b of the education law, as amended by chapter 301 of
51 the laws of 1996, is amended to read as follows:
52 S 215-b. Annual report by commissioner to governor and legislature.
53 The commissioner shall prepare and submit to the governor, the president
54 pro tem of the senate and the speaker of the assembly not later than
55 January first, nineteen hundred ninety-six and by the first day of Janu-
56 ary in each year thereafter, a report detailing the financial and
S. 1849--D 6
1 statistical outcomes of boards of cooperative educational services which
2 shall[, at minimum,] set forth with respect to the preceding school
3 year[: tuition costs for selected programs; standard per pupil cost
4 information for selected services as determined by the commissioner; and
5 aggregate expenditure data for the following categories: administration,
6 instructional services, career education, special education, rent and
7 facilities and other services; and such other information as deemed
8 appropriate] INFORMATION NECESSARY TO ASSURE THE ACCOUNTABILITY OF
9 BOARDS OF COOPERATIVE EDUCATIONAL SERVICES FOR ITS FISCAL AND PROGRAM-
10 MATIC RESOURCES, AS SET FORTH IN REGULATIONS TO BE PRESCRIBED by the
11 commissioner. The format for such report shall be developed in consulta-
12 tion with school district officials and the director of the budget. Such
13 report will include changes from the year prior to the report year for
14 each such item for all boards of cooperative educational services. Such
15 report shall be distributed to all school districts and boards of coop-
16 erative educational services and shall be made available to all other
17 interested parties upon request.
18 S 5. Subdivision 32 of section 305 of the education law is REPEALED.
19 S 6. The education law is amended by adding a new section 308-a to
20 read as follows:
21 S 308-A. SPECIAL PROVISIONS; MANDATES. 1. AS USED IN THIS SECTION,
22 "MANDATE" MEANS (A) ANY STATE LAW, RULE OR REGULATION WHICH CREATES A
23 NEW PROGRAM OR REQUIRES A HIGHER LEVEL OF SERVICE FOR AN EXISTING
24 PROGRAM WHICH A SCHOOL DISTRICT, ORGANIZED EITHER BY SPECIAL LAWS OR
25 PURSUANT TO THE PROVISIONS OF A GENERAL LAW, IS REQUIRED TO PROVIDE, OR
26 (B) ANY GENERAL LAW WHICH GRANTS A NEW PROPERTY TAX EXEMPTION OR
27 INCREASES AN EXISTING PROPERTY TAX EXEMPTION WHICH ANY SUCH SCHOOL
28 DISTRICT IS REQUIRED TO PROVIDE.
29 2. IN THE EVENT THAT A MANDATE WHICH IMPOSES A COST UPON A SCHOOL
30 DISTRICT IS CREATED AFTER THE ADOPTION OF A SCHOOL BUDGET, SUCH MANDATE
31 SHALL NOT BE IMPLEMENTED UNTIL THE FOLLOWING YEAR FOR WHICH SUCH SCHOOL
32 BUDGET WAS ADOPTED.
33 3. NOTWITHSTANDING SUBDIVISION TWO OF THIS SECTION, SUCH A MANDATE CAN
34 BE IMPOSED IF:
35 (A) THE MANDATE IS PROVIDED AT THE OPTION OF THE SCHOOL DISTRICT UNDER
36 A LAW, REGULATION, RULE OR ORDER THAT IS PERMISSIVE RATHER THAN MANDATO-
37 RY;
38 (B) THE MANDATE IS REQUIRED BY, OR ARISES FROM, AN EXECUTIVE ORDER OF
39 THE GOVERNOR EXERCISING HIS OR HER EMERGENCY POWERS; OR
40 (C) THE MANDATE IS REQUIRED BY STATUTE OR EXECUTIVE ORDER THAT IMPLE-
41 MENTS A FEDERAL LAW OR REGULATION AND RESULTS FROM COSTS MANDATED BY THE
42 FEDERAL GOVERNMENT TO BE BORNE AT THE LOCAL LEVEL, UNLESS THE STATUTE OR
43 EXECUTIVE ORDER IMPOSES COSTS WHICH EXCEED THE COSTS MANDATED BY THE
44 FEDERAL GOVERNMENT.
45 4. THE OFFICE OF THE STATE COMPTROLLER SHALL MAKE A FISCAL ANALYSIS OF
46 THE AGGREGATE IMPACT OF NEW STATE LEGISLATION AND RULEMAKING ON LOCAL
47 GOVERNMENTS AND SCHOOL DISTRICTS AND SHALL MAKE SUCH INFORMATION AVAIL-
48 ABLE TO THE PUBLIC.
49 S 7. Subdivisions 1 and 3 of section 416 of the education law, subdi-
50 vision 1 as amended by chapter 687 of the laws of 1949 and subdivision 3
51 as amended by chapter 171 of the laws of 1996, are amended to read as
52 follows:
53 1. A majority of the voters of any school district, present and voting
54 at any annual or special district meeting, duly convened, may authorize
55 such acts and vote such taxes as they shall deem expedient for making
56 additions, alterations, repairs or improvements, to the sites or build-
S. 1849--D 7
1 ings belonging to the district, or for altering and equipping for
2 library use any former schoolhouse belonging to the district, or for the
3 purchase of other sites or buildings, or for a change of sites, or for
4 the purchase of land and buildings for agricultural, athletic, play-
5 ground or social center purposes, or for the erection of new buildings,
6 or for building a bus garage, or for [buying apparatus, implements, or
7 fixtures, or for paying the wages of teachers, and the necessary
8 expenses of the school, or for the purpose of paying any judgment, or
9 for] the payment or refunding of an outstanding bonded indebtedness[, or
10 for such other purpose relating to the support and welfare of the school
11 as they may, by resolution, approve].
12 3. No addition to or change of site or purchase of a new site or tax
13 for the purchase of any new site or structure, or for grading or improv-
14 ing a school site, or for the purchase of an addition to the site of any
15 schoolhouse, or for the purchase of lands and buildings for agricul-
16 tural, athletic, playground or social center purposes, or for building
17 any new schoolhouse or for the erection of an addition to any school-
18 house already built, or for the payment or refunding of an outstanding
19 bonded indebtedness, shall be voted at any such meeting in a union free
20 school district or a city school district [which conducts annual budget
21 votes in accordance with article forty-one of this chapter pursuant to
22 section twenty-six hundred one-a of this chapter] IN A CITY WITH LESS
23 THAN ONE HUNDRED TWENTY-FIVE THOUSAND INHABITANTS, unless a notice by
24 the board of education stating that such tax will be proposed, and spec-
25 ifying the object thereof and the amount to be expended therefor, shall
26 have been given in the manner provided herein for the notice of an annu-
27 al meeting. In a common school district the notice of a special meeting
28 to authorize any of the improvements enumerated in this section shall be
29 given as provided in section two thousand six. The board of education of
30 a union free school district or a city school district [which conducts
31 annual budget votes in accordance with article forty-one of this chapter
32 pursuant to section twenty-six hundred one-a of this chapter] IN A CITY
33 WITH LESS THAN ONE HUNDRED TWENTY-FIVE THOUSAND INHABITANTS, may deter-
34 mine that the vote upon any question to be submitted at a special meet-
35 ing as provided in this section shall be by ballot, in which case it
36 shall state in the notice of such special meeting the hours during which
37 the polls shall be kept open. Printed ballots may be prepared by the
38 board in advance of the meeting and the proposition or propositions
39 called for in the notice of the meeting may be submitted in substantial-
40 ly the same manner as propositions to be voted upon at a general
41 election.
42 S 8. Section 805 of the education law is REPEALED.
43 S 9. Subdivision 2 of section 806 of the education law, as amended by
44 chapter 946 of the laws of 1973, is amended to read as follows:
45 2. The regents shall determine the subjects to be included in such
46 courses of instruction in highway safety and traffic regulation includ-
47 ing bicycle safety, and the period of instruction in each of the grades
48 in such subjects. [They shall adopt rules providing for attendance upon
49 such instruction and for such other matters as are required for carrying
50 into effect the teaching of the courses of instruction prescribed by
51 this section. The commissioner of education shall be responsible for
52 the enforcement of such section and shall cause to be inspected and
53 supervise the instruction to be given in such subjects. The commissioner
54 may, in his discretion, cause all or a portion of the public school
55 money to be apportioned to a district or city to be withheld for failure
56 of the school authorities of such district or city to provide instruc-
S. 1849--D 8
1 tion in such courses and to compel attendance upon such instruction, as
2 herein prescribed, and for a noncompliance with the rules of the regents
3 adopted as herein provided.]
4 S 10. The education law is amended by adding a new section 1527-a to
5 read as follows:
6 S 1527-A. FUNDING OF MANDATES IMPOSED ON SCHOOL DISTRICTS. 1. DEFI-
7 NITIONS. AS USED IN THIS SECTION, THE FOLLOWING TERMS SHALL HAVE THE
8 FOLLOWING MEANINGS UNLESS THE CONTEXT SHALL OTHERWISE REQUIRE:
9 (A) "MANDATE" MEANS:
10 (I) ANY STATE LAW, RULE, OR REGULATION WHICH CREATES A NEW PROGRAM OR
11 REQUIRES A HIGHER LEVEL OF SERVICE FOR AN EXISTING PROGRAM WHICH A
12 SCHOOL DISTRICT ORGANIZED EITHER BY SPECIAL LAWS OR PURSUANT TO THE
13 PROVISIONS OF A GENERAL LAW, IS REQUIRED TO PROVIDE; OR
14 (II) ANY GENERAL LAW WHICH GRANTS A NEW PROPERTY TAX EXEMPTION OR
15 INCREASES AN EXISTING PROPERTY TAX EXEMPTION WHICH ANY SUCH SCHOOL
16 DISTRICT IS REQUIRED TO PROVIDE.
17 (B) "UNFUNDED MANDATE" SHALL MEAN:
18 (I) ANY STATE LAW, RULE, OR REGULATION WHICH CREATES A NEW PROGRAM OR
19 REQUIRES A HIGHER LEVEL OF SERVICE FOR AN EXISTING PROGRAM WHICH ANY
20 SUCH SCHOOL DISTRICT IS REQUIRED TO PROVIDE AND WHICH RESULTS IN A NET
21 ADDITIONAL COST TO SUCH SCHOOL DISTRICT;
22 (II) ANY ALTERATION IN FUNDING PROVIDED TO ANY SUCH SCHOOL DISTRICT
23 FOR THE PURPOSE OF DEFRAYING THE COSTS OF A PROGRAM WHICH IT IS REQUIRED
24 TO PROVIDE, THEREBY RESULTING IN A NET ADDITIONAL COST TO SUCH SCHOOL
25 DISTRICT; OR
26 (III) ANY GENERAL LAW WHICH GRANTS A NEW PROPERTY TAX EXEMPTION OR
27 INCREASES AN EXISTING PROPERTY TAX EXEMPTION WHICH ANY SUCH SCHOOL
28 DISTRICT IS REQUIRED TO PROVIDE, THEREBY RESULTING IN A NET ADDITIONAL
29 COST TO SUCH SCHOOL DISTRICT.
30 (C) "NET ADDITIONAL COST" MEANS THE COST OR COSTS INCURRED OR ANTIC-
31 IPATED TO BE INCURRED WITHIN A ONE YEAR PERIOD BY A SCHOOL DISTRICT IN
32 PERFORMING OR ADMINISTERING A MANDATE AFTER SUBTRACTING THEREFROM ANY
33 REVENUES RECEIVED OR RECEIVABLE BY THE SCHOOL DISTRICT ON ACCOUNT OF THE
34 MANDATED PROGRAM OR SERVICE, INCLUDING BUT NOT LIMITED TO:
35 (I) FEES CHARGED TO THE RECIPIENTS OF THE MANDATED PROGRAM OR SERVICE;
36 (II) STATE OR FEDERAL AID PAID SPECIFICALLY OR CATEGORICALLY IN
37 CONNECTION WITH THE PROGRAM OR SERVICE; AND
38 (III) AN OFFSETTING SAVINGS RESULTING FROM THE DIMINUTION OR ELIMI-
39 NATION OF ANY OTHER PROGRAM OR SERVICE DIRECTLY ATTRIBUTABLE TO THE
40 PERFORMANCE OR ADMINISTRATION OF THE MANDATED PROGRAM.
41 2. FUNDING OF SCHOOL DISTRICT MANDATES. (A) NOTWITHSTANDING ANY OTHER
42 PROVISION OF LAW, NO UNFUNDED MANDATE SHALL BE ENACTED WHICH CREATES AN
43 ANNUAL NET ADDITIONAL COST TO ANY SCHOOL DISTRICT IN EXCESS OF TEN THOU-
44 SAND DOLLARS OR AN AGGREGATE ANNUAL NET ADDITIONAL COST TO ALL SCHOOL
45 DISTRICTS IN EXCESS OF ONE MILLION DOLLARS.
46 (B) THERE SHALL BE NO NEW LEGISLATIVE OR REGULATORY MANDATES IMPOSED
47 ON SCHOOL DISTRICTS WITHOUT A COMPLETE ACCOUNTING OF THE EXPECTED FISCAL
48 IMPACT ON SUCH SCHOOL DISTRICTS, AND SUCH ACCOUNTING MUST INCLUDE FULL
49 DOCUMENTATION, AN OPPORTUNITY FOR INPUT FROM AFFECTED SCHOOL DISTRICTS
50 AND PROPOSED REVENUE SOURCES WITH WHICH TO FUND THE NEW MANDATE.
51 3. EXEMPTIONS TO THE FUNDING OF SCHOOL DISTRICT MANDATES REQUIREMENT.
52 (A) THE STATE SHALL NOT BE REQUIRED TO FUND ANY NEW OR EXPANDED PROGRAMS
53 FOR SCHOOL DISTRICTS IF:
54 (I) THE MANDATE IS REQUIRED BY A COURT ORDER OR JUDGMENT;
S. 1849--D 9
1 (II) THE MANDATE IS PROVIDED AT THE OPTION OF THE SCHOOL DISTRICT
2 UNDER A LAW, REGULATION, RULE, OR ORDER THAT IS PERMISSIVE RATHER THAN
3 MANDATORY;
4 (III) THE MANDATE RESULTS FROM THE PASSAGE OF A HOME RULE MESSAGE
5 WHEREBY A SCHOOL DISTRICT REQUESTS AUTHORITY TO IMPLEMENT THE PROGRAM OR
6 SERVICE SPECIFIED IN THE STATUTE, AND THE STATUTE IMPOSES COSTS ONLY
7 UPON THAT SCHOOL DISTRICT WHICH REQUESTS THE AUTHORITY TO IMPOSE THE
8 PROGRAM OR SERVICE;
9 (IV) THE MANDATE IS REQUIRED BY, OR ARISES FROM, AN EXECUTIVE ORDER OF
10 THE GOVERNOR EXERCISING HIS OR HER EMERGENCY POWERS; OR
11 (V) THE MANDATE IS REQUIRED BY STATUTE OR EXECUTIVE ORDER THAT IMPLE-
12 MENTS A FEDERAL LAW OR REGULATION AND RESULTS FROM COSTS MANDATED BY THE
13 FEDERAL GOVERNMENT TO BE BORNE AT THE LOCAL LEVEL, UNLESS THE STATUTE OR
14 EXECUTIVE ORDER RESULTS IN COSTS WHICH EXCEED THE COSTS MANDATED BY THE
15 FEDERAL GOVERNMENT.
16 (B) EACH ACT ESTABLISHING A MANDATE SHALL PROVIDE THAT THE EFFECTIVE
17 DATE OF ANY SUCH MANDATE IMPOSED ON SCHOOL DISTRICTS SHALL BE CONSISTENT
18 WITH THE NEEDS OF THE STATE AND SCHOOL DISTRICTS TO PLAN IMPLEMENTATION
19 THEREOF, AND ALSO CONSISTENT WITH THE AVAILABILITY OF REQUIRED FUNDS.
20 S 11. Subparagraph 1 of paragraph b of subdivision 4 of section 1950
21 of the education law, as amended by chapter 474 of the laws of 1996, is
22 amended to read as follows:
23 (1) Prepare, prior to the annual meeting of members of the boards of
24 education and school trustees, held as provided in paragraph o of this
25 subdivision, a tentative budget of expenditures for the program costs, a
26 tentative budget for capital costs, and a tentative budget for the
27 administration costs of the board of cooperative educational services.
28 Such budgets shall include the proposed budget for the upcoming school
29 year, the previous school year's actual costs and the current school
30 year's projected costs for each object of expenditure. Such program,
31 capital and administrative budgets shall be separately delineated in
32 accordance with the definition of program, capital and administrative
33 costs which shall be promulgated by the commissioner after consultation
34 with school district officials and the director of the budget. Personal
35 service costs for each budget shall include the number of full-time
36 equivalent positions funded and total salary and, except as noted here-
37 in, fringe benefit costs for such positions by program. Each program
38 budget shall also include the local and statewide unit costs of such
39 programs and services proposed for the upcoming school year, such actual
40 unit costs for the previous school year, and the current school year's
41 projected unit costs, all established in accordance with paragraph d of
42 this subdivision. The capital budget shall include facility construction
43 and lease expenditures authorized pursuant to paragraphs p, t and u of
44 this subdivision, payments for the repayment of indebtedness related to
45 capital projects, payments for the acquisition or construction of facil-
46 ities, sites or additions, provided that such budget shall contain a
47 rental, operations and maintenance section that will include base rent
48 costs, total rent costs, operations and maintenance charges, cost per
49 square foot for each facility rented or leased by such board of cooper-
50 ative educational services, and any and all expenditures associated with
51 custodial salaries and benefits, service contracts, supplies, utilities,
52 maintenance and repairs for such facilities, and that such budget shall
53 include the annual debt service and total debt for all facilities
54 financed by bonds or notes of the component districts, annual rental and
55 lease payments and total rental and lease costs for all facilities rent-
56 ed by such board; such capital budget shall also include expenditures
S. 1849--D 10
1 resulting from court judgments and orders from administrative bodies or
2 officers, and, to the extent a board's administrative budget has been
3 adopted, one-time costs incurred in the first year in which an employee
4 retires. The administrative budget shall include, but need not be limit-
5 ed to, office and central administrative expenses, traveling expenses
6 and salaries and benefits of supervisors and administrative personnel
7 necessary to carry out the central administrative duties of the supervi-
8 sory district, any and all expenditures associated with the board, the
9 office of district superintendent, general administration, central
10 support services, planning, and all other administrative activities.
11 Such administrative budget shall also specify the amount of supplementa-
12 ry salary and benefits, if any, which the board determines should be
13 paid to the district superintendent of schools and the board shall
14 append to such budget a detailed statement of the total compensation to
15 be paid the district superintendent of schools by the board, including a
16 delineation of the salary, annualized cost of benefits and any in-kind
17 or other form of remuneration to be paid, plus, commencing with the
18 presentation of the budget for the nineteen hundred ninety-seven--nine-
19 ty-eight school year, [a list of items of expense eligible for
20 reimbursement on expense accounts in the ensuing school year and] a
21 statement of the amount of expenses paid to the district superintendent
22 of schools in the prior year for purposes of carrying out his or her
23 official duties.
24 S 12. Subparagraph 5 of paragraph b of subdivision 4 of section 1950
25 of the education law, as amended by chapter 602 of the laws of 1994, is
26 amended to read as follows:
27 (5) The trustees or board of education of each component school
28 district of the board of cooperative educational services shall adopt a
29 public resolution which shall approve or disapprove such tentative
30 administrative budget at a regular or special meeting to be held within
31 the component district on the date designated pursuant to subdivision
32 two-a of this section as the date for election of members of the board
33 of cooperative educational services, or in the case of the board of
34 education of a central high school district on the regular business day
35 next following such designated date.
36 If the resolutions adopted by the trustees or boards of education of a
37 majority of the component school districts of the board of cooperative
38 educational services actually voting approve the tentative administra-
39 tive budget, the board of cooperative educational services may adopt the
40 tentative administrative budget without modification. If a majority of
41 the component school districts actually voting fail to adopt resolutions
42 approving such tentative administrative budget, or if the number of
43 component school districts approving the budget equals the number of
44 school districts disapproving the budget, the board of cooperative
45 educational services shall prepare and adopt a contingency administra-
46 tive budget which shall not exceed the amount of the administrative
47 budget of the board of cooperative educational services for the previous
48 school year except to accommodate expenditure increases attributable to
49 supplemental retirement allowances payable pursuant to section five
50 hundred thirty-two of this chapter and section seventy-eight of the
51 retirement and social security law. [For purposes of development of a
52 budget for the nineteen hundred ninety-four--ninety-five school year,
53 each board of cooperative educational services shall separate its
54 program, capital and administrative costs for the nineteen hundred nine-
55 ty-three--ninety-four school year in the manner prescribed by the
56 commissioner, and] THE BOARD OF COOPERATIVE EDUCATIONAL SERVICES shall
S. 1849--D 11
1 NOT BE REQUIRED TO submit [the resulting] ITS separate administrative
2 budget to the commissioner for approval. [Upon approval of the commis-
3 sioner, such separate administrative budget shall be deemed the adminis-
4 trative budget of the board of cooperative educational services for the
5 nineteen hundred ninety-three--ninety-four school year.]
6 S 13. Paragraph c of subdivision 4 of section 1950 of the education
7 law, as amended by chapter 301 of the laws of 1996, is amended to read
8 as follows:
9 c. Make or cause to be made surveys to determine the need for cooper-
10 ative educational services in the supervisory district and present the
11 findings of their surveys to local school authorities. Each board of
12 cooperative educational services shall prepare long range program plans
13 to meet the projected need for such cooperative educational services in
14 the supervisory district for the next five years as may be specified by
15 the commissioner, and shall [submit] KEEP ON FILE AND AVAILABLE FOR
16 PUBLIC INSPECTION AND REVIEW BY THE COMMISSIONER such plans and there-
17 after annual revisions of such plans [to the commissioner] on or before
18 the first day of December of each year, [except that special education
19 and career education program plans, in a form specified by the commis-
20 sioner, shall be submitted every two years, no later than the date spec-
21 ified by the commissioner, and revised annually] PROVIDED THAT SUCH
22 PLANS MAY BE INCORPORATED INTO A BOARD OF COOPERATIVE EDUCATIONAL
23 SERVICES DISTRICT-WIDE COMPREHENSIVE PLAN.
24 S 14. Subparagraph 2-a of paragraph d of subdivision 4 of section 1950
25 of the education law is REPEALED.
26 S 15. Subparagraphs 3 and 4 of paragraph d of subdivision 4 of section
27 1950 of the education law, as amended by chapter 474 of the laws of
28 1996, are amended to read as follows:
29 (3) Requests for shared services; operating plan; required notice.
30 Requests for such shared services shall be filed by component school
31 districts with the board of cooperative educational services not later
32 than the first day of February of each year, provided that such requests
33 shall not be binding upon the component school district. The board of
34 cooperative educational services shall submit its proposed annual oper-
35 ating plan for the ensuing school year to the department for approval
36 not later than the fifteenth day of February of each year. Such board
37 shall, through its executive officer, notify each component school
38 district on or before the tenth day of March concerning the services
39 [which] THAT have been approved by the commissioner to be made available
40 for the ensuing school year. Such notice shall set forth the local
41 uniform cost of each such service, based on (i) anticipated partic-
42 ipation in the ensuing school year, or (ii) participation in the current
43 year, or (iii) a two or three year average including participation in
44 the current year, which unit cost shall be the same for all participat-
45 ing component districts and shall be based upon a uniform methodology
46 approved annually by at least three-quarters of the participating compo-
47 nent school districts after consultation by local school officials with
48 their respective boards[; provided, however, such unit cost shall be
49 subject to final adjustment for programs for students with disabilities
50 based on actual participation in accordance with regulations of the
51 commissioner. Notwithstanding the determination of the local uniform
52 unit cost methodology selected in accordance with this paragraph, each
53 board of cooperative education services shall annually report to the
54 commissioner the budgeted unit cost and, when available, the actual unit
55 cost of such programs and services, in accordance with both the local
56 uniform unit cost methodology and a statewide uniform unit cost method-
S. 1849--D 12
1 ology prescribed by the commissioner by regulation, where the budgeted
2 statewide unit cost shall be based on the anticipated participation in
3 the ensuing year and the actual statewide unit cost shall be based on
4 actual participation through the end of each year].
5 (4) Contracts for shared services; allocation of costs. Each component
6 school district shall on or before the first day of May following such
7 notification notify the board of cooperative educational services of its
8 intention to participate or not to participate in such shared services
9 and the specific services which such district elects to utilize. Each
10 participating component school district shall be required to pay the
11 board of cooperative educational services for the cost of the services
12 set forth in such notification, except for adjustments caused by subse-
13 quent unanticipated changes in the district's enrollment. The board of
14 cooperative educational services shall enter into contracts with its
15 component school districts for such requested services. A copy of each
16 executed contract for such purpose shall be [filed with the commissioner
17 by] ON FILE WITH the board of cooperative educational services AND
18 AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST on or prior to the first
19 day of August of each year. Notwithstanding the provisions of paragraph
20 b of this subdivision, any component school district which does not
21 elect to participate in any such specific cooperative services author-
22 ized under this paragraph shall not be required to pay any share of the
23 moneys provided in the budget as salaries of teachers or other personnel
24 employed in providing such service, for equipment and supplies for such
25 service or for transportation of pupils to and from the place where such
26 service is maintained. Provided, further, that a board of cooperative
27 educational services may allocate the cost of such services to component
28 school districts in accordance with terms agreed upon between such board
29 and three-quarters of the boards of education and trustees of local
30 school districts participating in the service.
31 S 16. Paragraph aa of subdivision 4 of section 1950 of the education
32 law, as added by chapter 595 of the laws of 1978, is amended to read as
33 follows:
34 aa. Notwithstanding any other provision of law, a board of cooperative
35 educational services may[, with the prior written approval of the
36 commissioner,] contract to accept from a leasing company which has qual-
37 ified as lowest bidder pursuant to the provisions of the general munici-
38 pal law a sum sufficient to purchase data processing equipment from the
39 manufacturer thereof, pay such sum to the manufacturer of said equip-
40 ment, receive the equipment and title thereto and convey the same to the
41 leasing company with a simultaneous lease of the equipment from such
42 leasing company to the board of cooperative educational services for a
43 specified period of years. Before any such agreement shall be executed,
44 the board of cooperative educational services shall adopt a resolution
45 determining that such agreement is in the best financial interest of the
46 board. Such lease may be renewed for a further specified period of years
47 [with the prior approval of the commissioner of education].
48 S 17. Paragraph kk of subdivision 4 of section 1950 of the education
49 law, as added by section 13 of part A of chapter 436 of the laws of
50 1997, is amended to read as follows:
51 kk. For the nineteen hundred ninety-seven--ninety-eight school year
52 and thereafter, the board of cooperative educational services (BOCES)
53 shall prepare a BOCES report card, pursuant to regulations of the
54 commissioner, and shall make it publicly available by transmitting it to
55 local newspapers of general circulation, appending it to copies of the
56 proposed administrative budget made publicly available as required by
S. 1849--D 13
1 law, making it available for distribution at the annual meeting, and
2 otherwise disseminating it as required by the commissioner. Such report
3 card shall include measures of the academic performance of the board of
4 cooperative educational services, on a school by school or program by
5 program basis, and measures of the fiscal performance of the supervisory
6 district, as prescribed by the commissioner. Pursuant to regulations of
7 the commissioner, the report card shall also compare these measures to
8 statewide averages for all boards of cooperative educational services.
9 Such report card shall include[, at a minimum, any information of the
10 board of cooperative educational services regarding pupil performance
11 and expenditure per pupil required to be included in the annual report
12 by the regents to the governor and the legislature pursuant to section
13 two hundred fifteen-a of this chapter; and] any other information
14 required by the commissioner.
15 S 18. Subdivision 2 of section 2201 of the education law, as amended
16 by chapter 295 of the laws of 1993, is amended to read as follows:
17 2. Whenever a vacancy hereafter occurs in the office of district
18 superintendent of schools in any supervisory district or whenever the
19 commissioner receives a letter of resignation from a district super-
20 intendent, the commissioner [shall] MAY survey the field in the county
21 where the vacancy occurred, and if it shall find that the continuance of
22 the number of supervisory districts then existing is no longer necessary
23 to serve adequately the educational interests of the county he or she
24 shall be authorized to conduct a study to examine the possible reorgan-
25 ization of such supervisory district if no such study has been conducted
26 within five years.
27 S 19. Subdivision 5 of section 2802 of the education law, as added by
28 chapter 181 of the laws of 2000, is amended to read as follows:
29 5. By [January] APRIL first of each year, the commissioner shall
30 report to the governor, the legislature and the regents concerning the
31 prevalence of violence and disruptive incidents in the public schools[,
32 and the effectiveness of school programs undertaken to reduce violence
33 and assure the safety and security of students and school personnel].
34 The report shall summarize the information available from the incident
35 reporting system, and [identify specifically the schools and school
36 districts with the least and greatest incidence of violent and disrup-
37 tive incidents, and the least and most improvement since the previous
38 year or years] COMPARE THE INCIDENCE OF VIOLENT AND DISRUPTIVE INCIDENTS
39 OF SCHOOLS AND SCHOOL DISTRICTS AND BOARDS WITH OTHER SCHOOLS AND SCHOOL
40 DISTRICTS AND BOARDS BASED ON SIMILARITY IN SIZE AND GRADE LEVELS AND
41 OTHER CHARACTERISTICS, INCLUDING STUDENT NEED AND RESOURCES, AS DETER-
42 MINED BY THE COMMISSIONER. [The report shall also, to the extent possi-
43 ble, relate the results available from the incident reporting system,
44 together with such other analysis and information as the commissioner
45 determines is appropriate, to the effectiveness of school violence meas-
46 ures undertaken by participating schools and school districts, including
47 the school codes and school safety plans required by sections twenty-
48 eight hundred one and twenty-eight hundred one-a of this article.]
49 S 20. Paragraph b of subdivision 8 of section 3602 of the education
50 law, as amended by section 16 of part B of chapter 57 of the laws of
51 2007, is amended to read as follows:
52 b. District plans of service. Any school district receiving an addi-
53 tional apportionment pursuant to subdivision ten of this section for
54 pupils in career education programs or a payment in lieu of such appor-
55 tionment or having a public excess cost aid setaside pursuant to subdi-
56 vision four of this section shall keep on file and make available for
S. 1849--D 14
1 public inspection and review by the commissioner an acceptable plan of
2 service describing the student outcomes expected from implementation of
3 the proposed plan, provided that such plan may be incorporated into a
4 school district's district-wide comprehensive plan. The plan of service
5 [submitted by] OF a school district receiving an additional apportion-
6 ment pursuant to this section for pupils with disabilities shall also
7 describe how such district intends to ensure that all instructional
8 materials to be used in the schools of such district will be made avail-
9 able in a usable alternative format for each student with a disability
10 and for each student who is a qualified individual with a disability, at
11 the same time as such instructional materials are available to non-disa-
12 bled students, provided that such plan may incorporate by reference the
13 alternative format plans developed pursuant to subdivision twenty-nine-a
14 of section sixteen hundred four, subdivision four-a of section seventeen
15 hundred nine, subdivision seven-a of section twenty-five hundred three
16 or subdivision seven-a of section twenty-five hundred fifty-four of this
17 chapter. Such plans shall be in a form prescribed by the commissioner,
18 and except as heretofore provided, shall have the content prescribed by
19 the commissioner. The commissioner may, from time to time, require
20 amendments of such plans as deemed to be necessary and appropriate to
21 further the educational welfare of the pupils involved.
22 S 21. Paragraph f of subdivision 11 of section 3602 of the education
23 law, as added by chapter 82 of the laws of 1995 and such subdivision as
24 renumbered by section 15 of part B of chapter 57 of the laws of 2007, is
25 amended to read as follows:
26 f. Approved plan of service and program evaluation. All school
27 districts and BOCES desiring to operate an aidable program pursuant to
28 this subdivision shall complete [a comprehensive plan of service] AN
29 application, including a budget by program component[, together with an
30 evaluation of the effectiveness of program components offered during the
31 most recent July first through March thirtieth, if any]. Such [evalu-
32 ation and plan] APPLICATION shall be in a form prescribed by the commis-
33 sioner and shall be submitted not later than [forty-five days after the
34 provisions of this paragraph shall have become law, and not later than]
35 May fifteenth in [subsequent] EACH school [years] YEAR. Within forty-
36 five days of such deadline, and upon evaluation of such applications,
37 the commissioner shall notify school districts and BOCES of those
38 portions of such [plan of service] APPLICATION that will be aidable in
39 the school year ahead after making a determination that approval of such
40 [programs] APPLICATION will assure maximum effectiveness, geographic
41 availability and lack of duplication of such programs, support for
42 educational initiatives, and compliance with required program and fiscal
43 reporting requirements. No aid shall be payable pursuant to this subdi-
44 vision unless the [program] APPLICATION is approved by the commissioner.
45 S 22. Paragraph d of subdivision 26-a of section 3602 of the education
46 law is REPEALED.
47 S 23. Subdivision 13 of section 3602-e of the education law is
48 REPEALED.
49 S 24. Section 3635 of the education law is amended by adding a new
50 subdivision 8 to read as follows:
51 8. NOTWITHSTANDING ANY OTHER PROVISION OF LAW, RULE OR REGULATION, IN
52 SCHOOL DISTRICTS HAVING AN AREA OF FORTY SQUARE MILES OR LESS, IF THE
53 BOARD OF EDUCATION DETERMINES, BASED UPON HISTORY AND EXPERIENCE, THAT
54 THERE IS A CONSISTENT PATTERN OF ELIGIBLE PUPILS NOT USING THE TRANSPOR-
55 TATION PROVIDED BY THE DISTRICT, THE BOARD, IN ITS DISCRETION, MAY ENACT
56 A POLICY TO PROVIDE STUDENT TRANSPORTATION BASED UPON PATTERNS OF ACTUAL
S. 1849--D 15
1 RIDERSHIP WITHOUT REGARD TO: A. THE NUMBER OF STUDENTS ELIGIBLE FOR
2 TRANSPORTATION; AND B. THE NUMBER OF SEATS THAT WOULD OTHERWISE BE
3 REQUIRED FOR THEM UNDER PARAGRAPH A OF SUBDIVISION ONE OF THIS SECTION.
4 S 25. The tax law is amended by adding a new section 178 to read as
5 follows:
6 S 178. "MIDDLE CLASS STAR" REBATE PROGRAM. 1. THE COMMISSIONER SHALL
7 ISSUE THE LOCAL PROPERTY TAX REBATES AUTHORIZED BY SECTION THIRTEEN
8 HUNDRED SIX-B OF THE REAL PROPERTY TAX LAW. FOR PURPOSES OF THIS SECTION
9 THE REBATE SHALL BE CALCULATED USING THE COMPUTATION FORMULA SET FORTH
10 IN SUBDIVISION THREE OF SECTION THIRTEEN HUNDRED SIX-B OF THE REAL PROP-
11 ERTY TAX LAW.
12 2. ON OR BEFORE AUGUST FIFTEENTH, TWO THOUSAND NINE AND EACH YEAR
13 THEREAFTER, THE EXECUTIVE DIRECTOR OF THE OFFICE OF REAL PROPERTY
14 SERVICES, OR HIS OR HER DESIGNEE, OR ON OR BEFORE JULY FIRST, TWO THOU-
15 SAND NINE AND EACH YEAR THEREAFTER IN THE CASE OF A CITY WITH A POPU-
16 LATION OF ONE MILLION OR MORE, THE COMMISSIONER OF FINANCE, SHALL
17 PROVIDE TO THE COMMISSIONER A REPORT IN A MUTUALLY AGREEABLE FORMAT
18 CONCERNING THOSE PARCELS WHICH SATISFY THE CRITERIA SET FORTH IN SECTION
19 THIRTEEN HUNDRED SIX-B OF THE REAL PROPERTY TAX LAW.
20 3. THE COMMISSIONER IN CONSULTATION WITH THE OFFICE OF REAL PROPERTY
21 SERVICES AND IN THE CASE OF A CITY WITH A POPULATION OF ONE MILLION OR
22 MORE, THE COMMISSIONER OF FINANCE, IS AUTHORIZED TO DEVELOP PROCEDURES
23 NECESSARY TO PROVIDE FOR THE ISSUANCE OF LOCAL PROPERTY TAX REBATES TO
24 QUALIFYING PROPERTY OWNERS, AND THOSE QUALIFYING PROPERTY OWNERS THAT
25 DID NOT RECEIVE THEM INITIALLY. IF THE COMMISSIONER IS NOT SATISFIED
26 THAT THE PROPERTY OWNER IS QUALIFIED FOR THE LOCAL PROPERTY TAX REBATE,
27 THE COMMISSIONER SHALL NOT ISSUE SUCH REBATE.
28 4. WHEN THE PROPER PAYMENT OF A TAX REBATE UNDER THIS SECTION DEPENDS
29 UPON CONSTRUCTION OF THE MEANING OF THE PROVISIONS OF SECTION THIRTEEN
30 HUNDRED SIX-B OF THE REAL PROPERTY TAX LAW (AND ANY RELATED PROVISIONS
31 OF SUCH LAW) OR INTERPRETATION OF THE TERMS CONTAINED THEREIN, IT SHALL
32 BE THE RESPONSIBILITY OF THE STATE BOARD OF REAL PROPERTY SERVICES TO
33 PROVIDE TO THE DEPARTMENT THE CONSTRUCTION OR INTERPRETATION OF ANY SUCH
34 PROVISIONS OR TERMS.
35 5. BY DEPOSITING A REBATE ISSUED PURSUANT TO THIS SECTION AND AUTHOR-
36 IZED BY SECTION THIRTEEN HUNDRED SIX-B OF THE REAL PROPERTY TAX LAW, THE
37 PAYEE IS CERTIFYING THAT HE OR SHE IS THE PROPERTY OWNER, AND THAT THE
38 PRIMARY RESIDENCE OF SUCH PROPERTY OWNER IS NOT SUBJECT TO ANY DELIN-
39 QUENT SCHOOL TAXES.
40 6. VERIFICATION OF "AFFILIATED INCOME" FOR "MIDDLE CLASS STAR" REBATE
41 PROGRAM. (A) GENERALLY. THE DETERMINATION OF THE "AFFILIATED INCOME" OF
42 PARCELS FOR PURPOSES OF THE "MIDDLE CLASS STAR" REBATE PROGRAM AS
43 AUTHORIZED BY SUBDIVISION THREE OF SECTION THIRTEEN HUNDRED SIX-B OF THE
44 REAL PROPERTY TAX LAW SHALL BE MADE AS PROVIDED BY THIS SECTION.
45 (B) FOR PURPOSES OF THIS SUBDIVISION, THE TERM "INCOME" SHALL HAVE THE
46 SAME MEANING AS SET FORTH IN SUBPARAGRAPH (II) OF PARAGRAPH (B) OF
47 SUBDIVISION FOUR OF SECTION FOUR HUNDRED TWENTY-FIVE OF THE REAL PROPER-
48 TY TAX LAW. THE TERM "AFFILIATED INCOME" SHALL MEAN THE COMBINED INCOME
49 OF ALL OF THE OWNERS OF THE PARCEL WHO RESIDED PRIMARILY THEREON ON THE
50 TAXABLE STATUS DATE FOR THE ASSESSMENT ROLL USED TO GENERATE THE APPLI-
51 CABLE SCHOOL TAX BILLS, AND OF ANY OWNERS' SPOUSES FILING JOINTLY OR
52 SPOUSES' RESIDING PRIMARILY THEREON IN THE CASES OF SPOUSES' FILING
53 SEPARATE RETURNS ON SUCH TAXABLE STATUS DATE AND SHALL BE DETERMINED AS
54 FOLLOWS:
55 (I) FOR THE TWO THOUSAND NINE--TWO THOUSAND TEN SCHOOL YEAR, AFFIL-
56 IATED INCOME SHALL BE DETERMINED BASED UPON THE PARTIES' INCOMES FOR THE
S. 1849--D 16
1 INCOME TAX YEAR ENDING IN TWO THOUSAND SEVEN. IN EACH SUBSEQUENT YEAR,
2 THE APPLICABLE INCOME TAX YEAR SHALL BE ADVANCED BY ONE YEAR.
3 (II) THE DEPARTMENT SHALL DETERMINE THE AFFILIATED INCOME FOR EACH
4 PARCEL AND SHALL ASSIGN A REBATE AMOUNT FOR EACH PARCEL BASED UPON SUCH
5 DETERMINATION. IN ANY CASE WHERE AFFILIATED INCOME CANNOT BE DETERMINED,
6 A REBATE SHALL NOT BE ISSUED.
7 7. NOTIFICATION REQUIREMENT. THE DEPARTMENT SHALL MAIL INFORMATION
8 CONCERNING THE "MIDDLE CLASS STAR" REBATE PROGRAM TO OWNERS OF PARCELS
9 RECEIVING A BASIC STAR EXEMPTION ON THE ASSESSMENT ROLL USED TO GENERATE
10 THE TWO THOUSAND NINE--TWO THOUSAND TEN SCHOOL TAX BILL. SUCH NOTIFICA-
11 TION SHALL EXPLAIN THAT PROPERTY OWNERS MUST FILE APPLICATIONS WITH THE
12 DEPARTMENT IN ORDER TO OBTAIN THE REBATE AVAILABLE UNDER THE "MIDDLE
13 CLASS STAR" REBATE PROGRAM. SUCH NOTICE SHALL FURTHER EXPLAIN HOW TO
14 OBTAIN THE APPLICATION.
15 8. APPLICATIONS. (A) IN ORDER TO OBTAIN THE BENEFITS OF THE "MIDDLE
16 CLASS STAR" REBATE PROGRAM, THE PROPERTY OWNER MUST SUBMIT AN APPLICA-
17 TION TO THE DEPARTMENT NO LATER THAN DECEMBER THIRTY-FIRST, TWO THOUSAND
18 NINE. THE APPLICANT SHALL PROVIDE THE DEPARTMENT WITH SUCH INFORMATION
19 AS MAY BE NECESSARY TO DETERMINE THE PARCEL'S AFFILIATED INCOME. THE
20 PERSONS OTHER THAN THE APPLICANT WHOSE INCOMES ARE NECESSARY TO THE
21 DETERMINATION OF THE PARCEL'S AFFILIATED INCOME SHALL BE REFERRED TO IN
22 THIS SECTION AS "AFFILIATED PERSONS." RECIPIENTS OF THE ENHANCED STAR
23 EXEMPTION SHALL NOT FILE AN APPLICATION TO RECEIVE A REBATE. THE DEPART-
24 MENT SHALL MAIL ENHANCED STAR REBATE RECIPIENTS THEIR REBATES IN A TIME-
25 LY MANNER.
26 (B) IF THE APPLICANT OR ANY AFFILIATED PERSONS WERE NOT REQUIRED TO
27 FILE NEW YORK STATE INCOME TAX RETURNS FOR THE TWO THOUSAND SEVEN INCOME
28 TAX YEAR BECAUSE THEIR INCOMES WERE BELOW THE THRESHOLD THAT NECESSI-
29 TATED SUCH FILING, THE APPLICATION SHALL SO INDICATE.
30 (C) IF THE APPLICANT OR ANY AFFILIATED PERSONS WERE NOT REQUIRED TO
31 FILE NEW YORK STATE INCOME TAX RETURNS FOR THE TWO THOUSAND SEVEN INCOME
32 TAX YEAR BECAUSE THEY DID NOT RESIDE IN NEW YORK STATE IN SUCH TAXABLE
33 YEAR, THE APPLICATION SHALL SO INDICATE. SUCH PERSONS SHALL PROVIDE WITH
34 THE APPLICATION ANY INFORMATION THAT THE DEPARTMENT DETERMINES IS NECES-
35 SARY TO CALCULATE THE PARCEL'S AFFILIATED INCOME UNDER THE "MIDDLE CLASS
36 STAR" REBATE PROGRAM.
37 (D) AFTER TWO THOUSAND NINE, APPLICATIONS SHALL BE REQUIRED ONLY WHEN
38 A NEW APPLICATION FOR A BASIC STAR EXEMPTION FOR REAL PROPERTY TAXATION
39 IS FILED PURSUANT TO SECTION FOUR HUNDRED TWENTY-FIVE OF THE REAL PROP-
40 ERTY TAX LAW, OR WHEN THERE IS A CHANGE OF OWNERSHIP WHICH DOES NOT
41 NECESSITATE THE FILING OF A NEW APPLICATION FOR A BASIC STAR EXEMPTION.
42 IN EITHER INSTANCE, AN APPLICATION SHALL BE SUBMITTED TO THE DEPARTMENT
43 ON A TIMELY BASIS.
44 (E) IF AN APPLICATION FOR A "MIDDLE CLASS STAR" REBATE IS RECEIVED
45 AFTER DECEMBER THIRTY-FIRST, TWO THOUSAND NINE, AN OTHERWISE ELIGIBLE
46 PROPERTY OWNER SHALL NOT RECEIVE A REBATE FOR SUCH YEAR. HOWEVER, SUCH
47 APPLICATION SHALL BE CONSIDERED TIMELY FILED FOR A REBATE IN SUBSEQUENT
48 YEARS PROVIDED THE OWNERSHIP OF THE PARCEL REMAINS UNCHANGED.
49 9. PROCESSING OF APPLICATIONS. (A) AFTER RECEIVING A TIMELY APPLICA-
50 TION, THE DEPARTMENT SHALL ATTEMPT TO DETERMINE THE AFFILIATED INCOME OF
51 THE PARCEL AND THE REBATE AMOUNT TO WHICH THE PARCEL IS ENTITLED, IF
52 ANY.
53 (B) IN THE CASE OF AN APPLICATION WHICH INDICATES THAT THE APPLICANT
54 AND ANY AFFILIATED PERSONS WERE NOT REQUIRED TO FILE NEW YORK STATE
55 INCOME TAX RETURNS FOR THE TWO THOUSAND SEVEN INCOME TAX YEAR BECAUSE
56 THEIR INCOMES WERE BELOW THE THRESHOLD WHICH NECESSITATED THE FILING OF
S. 1849--D 17
1 A STATE INCOME TAX RETURN, THE DEPARTMENT MAY, SUBJECT TO AUDIT, ISSUE A
2 REBATE EQUAL TO THE HIGHEST AMOUNT AVAILABLE FOR THAT SCHOOL DISTRICT
3 SEGMENT.
4 (C) IN THE CASE OF AN APPLICATION WHICH INDICATES THAT THE APPLICANT
5 AND ANY AFFILIATED PERSONS WERE NOT REQUIRED TO FILE NEW YORK STATE
6 INCOME TAX RETURNS FOR THE TWO THOUSAND SEVEN INCOME TAX YEAR BECAUSE
7 THEY DID NOT RESIDE IN NEW YORK STATE IN SUCH TAXABLE YEAR, THE APPLI-
8 CANT SHALL PROVIDE SUCH INFORMATION REGARDING INCOME AS IS REQUESTED BY
9 THE DEPARTMENT. THE DEPARTMENT SHALL ISSUE A REBATE BASED UPON THE
10 INFORMATION PROVIDED BY THE APPLICANT AND ANY OTHER INFORMATION TO WHICH
11 THE DEPARTMENT MAY HAVE ACCESS CONCERNING THE INCOME OF SUCH PERSON OR
12 PERSONS.
13 10. RECONSIDERATION OF REBATE AMOUNT. IN THE EVENT THE DEPARTMENT IS
14 UNABLE TO DETERMINE THE AFFILIATED INCOME FOR A PARCEL OR THE DEPARTMENT
15 DETERMINES THAT A REBATE SHALL NOT BE ISSUED FOR A PARCEL, THE DEPART-
16 MENT SHALL NOTIFY THE APPLICANT OF THAT FACT. A PROPERTY OWNER MAY SEEK
17 RECONSIDERATION OF THE REBATE AMOUNT DETERMINATION FOR HIS OR HER PARCEL
18 ON THE GROUNDS THAT THE PARCEL'S AFFILIATED INCOME WAS DETERMINED ERRO-
19 NEOUSLY. A PROPERTY OWNER MAY ALSO SEEK RECONSIDERATION IF NO REBATE WAS
20 ISSUED BECAUSE THE PARCEL'S AFFILIATED INCOME WAS UNDETERMINED. AN
21 APPLICATION FOR RECONSIDERATION OF REBATE AMOUNT SHALL BE MADE IN A
22 MANNER PRESCRIBED BY THE DEPARTMENT, AND SHALL BE ACCOMPANIED BY SUCH
23 DOCUMENTATION AS THE DEPARTMENT MAY REQUIRE. SUCH APPLICATION SHALL BE
24 FILED NO LATER THAN MARCH THIRTY-FIRST, TWO THOUSAND TEN. IF THE DEPART-
25 MENT FINDS AFTER REVIEWING SUCH AN APPLICATION THAT THE REBATE AMOUNT
26 DETERMINATION FOR A PARCEL SHOULD BE CORRECTED, IT SHALL ISSUE AN
27 AMENDED OR INITIAL REBATE CHECK. IF THE DEPARTMENT FINDS AFTER REVIEWING
28 SUCH AN APPLICATION THAT THE REBATE AMOUNT DETERMINATION FOR THE PARCEL
29 WAS CORRECTLY DETERMINED, IT SHALL SO NOTIFY THE APPLICANT. SUCH NOTIFI-
30 CATION SHALL INCLUDE AN EXPLANATION OF THE DEPARTMENT'S FINDINGS, INDI-
31 CATE THAT THE APPLICANT HAS THE RIGHT TO A PROCEEDING UNDER ARTICLE
32 SEVENTY-EIGHT OF THE CIVIL PRACTICE LAW AND RULES, AND INDICATE THE
33 STATUTE OF LIMITATIONS ASSOCIATED WITH SUCH PROCEEDINGS. SUCH FINDING
34 SHALL BE SUBJECT TO REVIEW PURSUANT ONLY TO A PROCEEDING UNDER ARTICLE
35 SEVENTY-EIGHT OF THE CIVIL PRACTICE LAW AND RULES.
36 11. SPECIAL PROVISIONS RELATING TO CO-OPERATIVE APARTMENT UNITS AND
37 MOBILE HOMES. THE DEPARTMENT'S DETERMINATION OF AFFILIATED INCOME SHALL
38 BE MADE WITH RESPECT TO THE TENANT-SHAREHOLDERS OR OWNERS OF THE UNIT IN
39 QUESTION RATHER THAN OF THE PARCEL.
40 12. SUBSEQUENT YEARS. IN EACH YEAR SUBSEQUENT TO TWO THOUSAND NINE,
41 AFFILIATED INCOMES SHALL CONTINUE TO BE DETERMINED AS PROVIDED BY THIS
42 SECTION FOR PURPOSES OF THE "MIDDLE CLASS STAR" REBATE PROGRAM, EXCEPT
43 THAT:
44 (A) THE NOTIFICATION REQUIREMENT OF SUBDIVISION SEVEN OF THIS SECTION
45 SHALL NOT BE APPLICABLE;
46 (B) APPLICATIONS SHALL BE REQUIRED ONLY AS PROVIDED IN SUBDIVISION
47 EIGHT OF THIS SECTION; AND
48 (C) IN EACH SUBSEQUENT YEAR, THE APPLICABLE INCOME TAX YEAR FOR DETER-
49 MINATIONS UNDER THIS SECTION SHALL BE ADVANCED ONE YEAR. ALL OTHER
50 APPLICABLE DATES AND DEADLINES WHICH REFERENCE A DATE IN TWO THOUSAND
51 NINE SHALL BE ADVANCED AND SHALL BE DEEMED TO REFERENCE DATES IN THAT
52 SUBSEQUENT YEAR, EXCEPT THAT APPLICATIONS FOR RECONSIDERATION OF REBATE
53 AMOUNT DETERMINATIONS SHALL BE SUBMITTED NO LATER THAN MARCH
54 THIRTY-FIRST OF THE ENSUING YEAR.
55 13. CONFIDENTIAL INFORMATION; DISCLOSURE PROHIBITION. INFORMATION
56 REGARDING REBATES ISSUED TO INDIVIDUALS SHALL NOT BE SUBJECT TO DISCLO-
S. 1849--D 18
1 SURE; INCLUDING NAMES, ADDRESSES, AND DOLLAR AMOUNTS OF REBATES. IN
2 ADDITION, ALL APPLICATIONS SUBMITTED FOR REBATES SHALL NOT BE SUBJECT TO
3 DISCLOSURE.
4 14. DEADLINE. IF ANY APPLICABLE DEADLINE SHALL FALL ON A SATURDAY,
5 SUNDAY OR LEGAL HOLIDAY, SUCH DEADLINE SHALL BE ADVANCED TO THE NEXT
6 BUSINESS DAY.
7 15. AFFILIATED INCOME BRACKETS; INDEXING. THE DEPARTMENT SHALL ESTAB-
8 LISH THE AFFILIATED INCOME BRACKETS TO BE ASSOCIATED WITH THE REBATE
9 AMOUNTS FOR THE TWO THOUSAND TWELVE--TWO THOUSAND THIRTEEN SCHOOL YEAR
10 AND EACH SCHOOL YEAR THEREAFTER BY APPLYING THE INFLATION FACTOR SET
11 FORTH IN THIS SUBDIVISION TO THE FIGURES THAT DEFINED THE INCOME BRACK-
12 ETS THAT WERE APPLICABLE TO THE TWO THOUSAND ELEVEN--TWO THOUSAND TWELVE
13 SCHOOL YEAR, AND ROUNDING EACH RESULT TO THE NEAREST MULTIPLE OF ONE
14 HUNDRED DOLLARS. FOR PURPOSES OF THIS SUBDIVISION, THE "INFLATION
15 FACTOR" FOR EACH INCOME BRACKET SHALL BE DETERMINED BY THE PERCENTAGE
16 INCREASE IN THE CONSUMER PRICE INDEX FOR URBAN WAGE EARNERS AND CLERICAL
17 WORKERS (CPI-W) PUBLISHED BY THE UNITED STATES DEPARTMENT OF LABOR,
18 BUREAU OF LABOR STATISTICS, FOR THE THIRD QUARTER OF THE CALENDAR YEAR
19 PRECEDING THE APPLICABLE SCHOOL YEAR, AS COMPARED TO THE THIRD QUARTER
20 OF THE PRIOR CALENDAR YEAR. IF A BASE FIGURE AS SO DETERMINED IS NOT
21 EXACTLY EQUAL TO A MULTIPLE OF ONE HUNDRED DOLLARS, IT SHALL BE ROUNDED
22 TO THE NEAREST MULTIPLE OF ONE HUNDRED DOLLARS. IN EACH SUBSEQUENT
23 SCHOOL YEAR, THE PRIOR YEAR'S INCOME BRACKETS SHALL BE INDEXED USING THE
24 ABOVE FORMULA WITH EACH YEAR ADVANCED BY ONE YEAR.
25 16. BEGINNING IN FISCAL YEAR TWO THOUSAND TEN--TWO THOUSAND ELEVEN,
26 THE DEPARTMENT SHALL DETERMINE WHICH PROGRAM PROVIDES A LARGER BENEFIT
27 TO A TAXPAYER, THE "MIDDLE CLASS STAR" REBATE PROGRAM IMPLEMENTED BY
28 SECTION THIRTEEN HUNDRED SIX-B OF THE REAL PROPERTY TAX LAW OR THE MAXI-
29 MUM RESIDENTIAL SCHOOL TAX CREDIT AUTHORIZED PURSUANT TO SUBSECTION (QQ)
30 OF SECTION SIX HUNDRED SIX OF THIS CHAPTER, AND SHALL ENSURE THAT THE
31 TAXPAYER RECEIVES THAT AMOUNT OF BENEFIT IN ANY GIVEN TAXABLE YEAR.
32 S 26. Subparagraph (E) of paragraph 1 of subsection (e) of section 606
33 of the tax law, as amended by chapter 105 of the laws of 2006, is
34 amended to read as follows:
35 (E) "Qualifying real property taxes" means all real property taxes,
36 special ad valorem levies and special assessments, exclusive of penal-
37 ties and interest, levied on the residence of a qualified taxpayer and
38 paid during the taxable year [less the credit claimed under subsection
39 (n-1) of this section]. In addition, for taxable years beginning after
40 December thirty-first, nineteen hundred eighty-four, a qualified taxpay-
41 er may elect to include any additional amount that would have been
42 levied in the absence of an exemption from real property taxation pursu-
43 ant to section four hundred sixty-seven of the real property tax law. If
44 tenant-stockholders in a cooperative housing corporation have met the
45 requirements of section two hundred sixteen of the internal revenue code
46 by which they are allowed a deduction for real estate taxes, the amount
47 of taxes so allowable, or which would be allowable if the taxpayer had
48 filed returns on a cash basis, shall be qualifying real property taxes.
49 If a residence is owned by two or more individuals as joint tenants or
50 tenants in common, and one or more than one individual is not a member
51 of the household, qualifying real property taxes is that part of such
52 taxes on the residence which reflects the ownership percentage of the
53 qualified taxpayer and members of his household. If a residence is an
54 integral part of a larger unit, qualifying real property taxes shall be
55 limited to that amount of such taxes paid as may be reasonably appor-
56 tioned to such residence. If a household owns and occupies two or more
S. 1849--D 19
1 residences during different periods in the same taxable year, qualifying
2 real property taxes shall be the sum of the prorated qualifying real
3 property taxes attributable to the household during the periods such
4 household occupies each of such residences. If the household owns and
5 occupies a residence for part of the taxable year and rents a residence
6 for part of the same taxable year, it may include both the proration of
7 qualifying real property taxes on the residence owned and the real prop-
8 erty tax equivalent with respect to the months the residence is rented.
9 Provided, however, for purposes of the credit allowed under this
10 subsection, qualifying real property taxes may be included by a quali-
11 fied taxpayer only to the extent that such taxpayer or the spouse of
12 such taxpayer occupying such residence for six months or more of the
13 taxable year owns or has owned the residence and paid such taxes.
14 S 27. Section 606 of the tax law is amended by adding a new subsection
15 (qq) to read as follows:
16 (QQ) MAXIMUM RESIDENTIAL SCHOOL TAX CREDIT. (1) DEFINITIONS. FOR THE
17 PURPOSES OF THIS SUBSECTION:
18 (A) "QUALIFIED TAXPAYER" MEANS A RESIDENT INDIVIDUAL OF THE STATE WHO
19 OWNS THE RESIDENTIAL REAL PROPERTY IN WHICH HE OR SHE RESIDES.
20 (B) "HOUSEHOLD" MEANS THE TAXPAYER OR TAXPAYERS AND ALL OTHER PERSONS,
21 NOT NECESSARILY RELATED, WHO ALL RESIDE IN THE RESIDENTIAL REAL PROPERTY
22 OWNED BY THE TAXPAYER OR TAXPAYERS, AND SHARE ITS FURNISHINGS, FACILI-
23 TIES AND ACCOMMODATIONS; PROVIDED THAT NO PERSON MAY BE A MEMBER OF MORE
24 THAN ONE HOUSEHOLD AT ONE TIME.
25 (C) "HOUSEHOLD GROSS INCOME" MEANS THE AGGREGATE ADJUSTED GROSS INCOME
26 OF ALL MEMBERS OF THE HOUSEHOLD FOR THE TAXABLE YEAR AS REPORTED FOR
27 FEDERAL INCOME TAX PURPOSES, OR WHICH WOULD BE REPORTED AS ADJUSTED
28 GROSS INCOME IF A FEDERAL INCOME TAX RETURN WERE REQUIRED TO BE FILED,
29 WITH THE MODIFICATIONS IN SUBSECTION (B) OF SECTION SIX HUNDRED TWELVE
30 OF THIS ARTICLE BUT WITHOUT THE MODIFICATIONS IN SUBSECTION (C) OF SUCH
31 SECTION, PLUS ANY PORTION OF THE GAIN FROM THE SALE OR EXCHANGE OF PROP-
32 ERTY OTHERWISE EXCLUDED FROM SUCH AMOUNT; EARNED INCOME FROM SOURCES
33 WITHOUT THE UNITED STATES EXCLUDABLE FROM FEDERAL GROSS INCOME BY
34 SECTION NINE HUNDRED ELEVEN OF THE INTERNAL REVENUE CODE; SUPPORT MONEY
35 NOT INCLUDED IN ADJUSTED GROSS INCOME; NONTAXABLE STRIKE BENEFITS;
36 SUPPLEMENTAL SECURITY INCOME PAYMENTS; THE GROSS AMOUNT OF ANY PENSION
37 OR ANNUITY BENEFITS TO THE EXTENT NOT INCLUDED IN SUCH ADJUSTED GROSS
38 INCOME (INCLUDING, BUT NOT LIMITED TO, RAILROAD RETIREMENT BENEFITS AND
39 ALL PAYMENTS RECEIVED UNDER THE FEDERAL SOCIAL SECURITY ACT AND VETER-
40 ANS' DISABILITY PENSIONS); NONTAXABLE INTEREST RECEIVED FROM THE STATE
41 OF NEW YORK, ITS AGENCIES, INSTRUMENTALITIES, PUBLIC CORPORATIONS, OR
42 POLITICAL SUBDIVISIONS (INCLUDING A PUBLIC CORPORATION CREATED PURSUANT
43 TO AGREEMENT OR COMPACT WITH ANOTHER STATE OR CANADA); WORKERS' COMPEN-
44 SATION; THE GROSS AMOUNT OF "LOSS-OF-TIME" INSURANCE; AND THE AMOUNT OF
45 CASH PUBLIC ASSISTANCE AND RELIEF, OTHER THAN MEDICAL ASSISTANCE FOR THE
46 NEEDY, PAID TO OR FOR THE BENEFIT OF THE QUALIFIED TAXPAYER OR MEMBERS
47 OF HIS OR HER HOUSEHOLD. HOUSEHOLD GROSS INCOME SHALL NOT INCLUDE
48 SURPLUS FOODS OR OTHER RELIEF IN KIND OR PAYMENTS MADE TO INDIVIDUALS
49 BECAUSE OF THEIR STATUS AS VICTIMS OF NAZI PERSECUTION AS DEFINED IN
50 PUBLIC LAW 103-286. PROVIDED, FURTHER, HOUSEHOLD GROSS INCOME SHALL ONLY
51 INCLUDE ALL SUCH INCOME RECEIVED BY ALL MEMBERS OF THE HOUSEHOLD WHILE
52 MEMBERS OF SUCH HOUSEHOLD. FOR FARM FAMILIES EARNING AT LEAST FIFTY
53 PERCENT OF THEIR INCOME FROM FARMING, "ADJUSTED GROSS INCOME" SHALL BE
54 REPLACED WITH "MODIFIED ADJUSTED GROSS INCOME" FOR FEDERAL TAX PURPOSES
55 AS REPORTED ON THE APPLICANT'S FEDERAL AND STATE INCOME TAX RETURNS FOR
56 THE APPLICABLE INCOME TAX YEAR.
S. 1849--D 20
1 (D) "NET SCHOOL TAX" MEANS THE SCHOOL TAXES ASSESSED ON THE RESIDEN-
2 TIAL REAL PROPERTY OWNED AND OCCUPIED BY THE TAXPAYER OR TAXPAYERS AFTER
3 ANY EXEMPTION OR ABATEMENT RECEIVED PURSUANT TO THE REAL PROPERTY TAX
4 LAW. SUCH NET SCHOOL TAX SHALL INCLUDE ANY SCHOOL TAXES ASSESSED ON
5 FARM DWELLINGS NOT OWNED BY THE RESIDENT IF THE LEGAL TITLE TO SUCH
6 DWELLING IS HELD BY A PARTNERSHIP AND THE DWELLING SERVES AS THE PRIMARY
7 RESIDENCE OF ONE OR MORE OF THE PARTNERS, OR IF LEGAL TITLE TO SUCH
8 DWELLING IS HELD BY AN S-CORPORATION OR BY A C-CORPORATION AND THE
9 DWELLING SERVES AS THE PRIMARY RESIDENCE OF A SHAREHOLDER OF SUCH CORPO-
10 RATION.
11 (2) CREDIT. A QUALIFIED TAXPAYER SHALL BE ALLOWED A CREDIT AGAINST THE
12 TAXES IMPOSED BY THIS ARTICLE, EQUAL TO SEVENTY PERCENT OF THE AMOUNT
13 WHICH THE TAXPAYER'S NET SCHOOL TAX EXCEEDS THE TAXPAYER'S MAXIMUM
14 SCHOOL TAX, AS DETERMINED BY PARAGRAPH THREE OF THIS SUBSECTION. IF SUCH
15 CREDIT EXCEEDS THE TAX FOR SUCH TAXABLE YEAR, AS REDUCED BY THE OTHER
16 CREDITS PERMITTED BY THIS ARTICLE, THE QUALIFIED TAXPAYER MAY RECEIVE,
17 AND THE COMPTROLLER, SUBJECT TO A CERTIFICATE OF THE DEPARTMENT, SHALL
18 PAY AS AN OVERPAYMENT, WITHOUT INTEREST, ANY EXCESS BETWEEN SUCH TAX AS
19 SO REDUCED AND THE AMOUNT OF THE CREDIT. IF A QUALIFIED TAXPAYER IS NOT
20 REQUIRED TO FILE A RETURN PURSUANT TO SECTION SIX HUNDRED FIFTY-ONE OF
21 THIS ARTICLE, A QUALIFIED TAXPAYER MAY NEVERTHELESS RECEIVE AND THE
22 COMPTROLLER, SUBJECT TO A CERTIFICATE OF THE DEPARTMENT, SHALL PAY AS AN
23 OVERPAYMENT THE FULL AMOUNT OF THE CREDIT, WITHOUT INTEREST.
24 (3) MAXIMUM SCHOOL TAX. (A) A QUALIFIED TAXPAYER'S MAXIMUM SCHOOL TAX
25 SHALL BE DETERMINED AS FOLLOWS:
26 (I) IN THE CITY OF NEW YORK, AND THE COUNTIES OF NASSAU, SUFFOLK,
27 ROCKLAND, WESTCHESTER, PUTNAM, ORANGE AND DUTCHESS:
28 HOUSEHOLD GROSS INCOME MAXIMUM SCHOOL TAX
29 ONE HUNDRED TWENTY THOUSAND SIX PERCENT OF THE
30 DOLLARS OR LESS HOUSEHOLD GROSS INCOME
31 MORE THAN ONE HUNDRED SEVEN PERCENT OF
32 TWENTY THOUSAND THE HOUSEHOLD
33 DOLLARS, BUT GROSS INCOME
34 LESS THAN OR EQUAL TO
35 ONE HUNDRED SEVENTY-FIVE
36 THOUSAND DOLLARS
37 MORE THAN ONE HUNDRED EIGHT PERCENT OF
38 SEVENTY-FIVE THOUSAND THE HOUSEHOLD
39 DOLLARS, BUT LESS THAN GROSS INCOME
40 OR EQUAL TO TWO HUNDRED
41 FIFTY THOUSAND DOLLARS
42 MORE THAN TWO HUNDRED NO LIMITATION.
43 FIFTY THOUSAND
44 DOLLARS
45 (II) IN ALL OTHER COUNTIES IN THE STATE:
46 HOUSEHOLD GROSS MAXIMUM SCHOOL
47 INCOME TAX
48 NINETY THOUSAND SIX PERCENT OF THE
49 DOLLARS OR LESS HOUSEHOLD GROSS INCOME
S. 1849--D 21
1 MORE THAN NINETY SEVEN PERCENT OF
2 THOUSAND DOLLARS, BUT THE HOUSEHOLD
3 LESS THAN OR EQUAL TO GROSS INCOME
4 ONE HUNDRED FIFTY
5 THOUSAND DOLLARS
6 MORE THAN ONE HUNDRED EIGHT PERCENT OF
7 FIFTY THOUSAND DOLLARS, THE HOUSEHOLD
8 BUT LESS THAN OR EQUAL GROSS INCOME
9 TO TWO HUNDRED FIFTY THOUSAND
10 DOLLARS
11 MORE THAN TWO HUNDRED FIFTY NO LIMITATION.
12 THOUSAND DOLLARS
13 (B) THE THRESHOLDS OF HOUSEHOLD GROSS INCOME FOR ELIGIBILITY FOR THE
14 MAXIMUM SCHOOL TAX CREDIT, ESTABLISHED BY SUBPARAGRAPH (A) OF THIS PARA-
15 GRAPH, SHALL BE INDEXED FOR INFLATION.
16 (4) EXCLUSIONS FROM ELIGIBILITY. NO CREDIT SHALL BE GRANTED UNDER THIS
17 SUBSECTION IF THE QUALIFIED TAXPAYER CLAIMS THE REAL PROPERTY TAX
18 CIRCUIT BREAKER CREDIT, PURSUANT TO SUBSECTION (E) OF THIS SECTION,
19 DURING THE TAXABLE YEAR.
20 (5) FOR PURPOSES OF THIS SUBSECTION, IN THE CITIES OF BUFFALO, ROCHES-
21 TER, YONKERS, AND SYRACUSE, A TAXPAYER'S NET SCHOOL TAX SHALL BE DETER-
22 MINED BY MULTIPLYING SUCH TAXPAYER'S TOTAL REAL PROPERTY TAX BILL BY
23 SIXTY-SEVEN PERCENT. IN THE CITY OF NEW YORK, A TAXPAYER'S NET SCHOOL
24 TAX SHALL BE DETERMINED BY MULTIPLYING SUCH TAXPAYER'S TOTAL REAL PROP-
25 ERTY TAX BILL BY FIFTY PERCENT.
26 S 28. Subdivision 3 of section 97-rrr of the state finance law, as
27 amended by section 8 of part F of chapter 109 of the laws of 2006, is
28 amended to read as follows:
29 3. The monies in such fund shall be appropriated for school property
30 tax exemptions [and local property tax rebates] granted pursuant to the
31 real property tax law and [the tax law and payable pursuant to section
32 thirty-six hundred nine of the education law,] for payments to the city
33 of New York pursuant to section fifty-four-f of this chapter[, and
34 pursuant to section one hundred seventy-eight of the tax law].
35 S 29. The general municipal law is amended by adding a new section 25
36 to read as follows:
37 S 25. FUNDING OF MANDATES. 1. DEFINITIONS. AS USED IN THIS SECTION,
38 THE FOLLOWING TERMS SHALL HAVE THE FOLLOWING MEANINGS UNLESS THE CONTEXT
39 SHALL OTHERWISE REQUIRE:
40 (A) "MANDATE" MEANS:
41 (I) ANY STATE LAW, RULE, OR REGULATION WHICH CREATES A NEW PROGRAM OR
42 REQUIRES A HIGHER LEVEL OF SERVICE FOR AN EXISTING PROGRAM WHICH A
43 MUNICIPAL CORPORATION IS REQUIRED TO PROVIDE; OR
44 (II) ANY GENERAL LAW WHICH GRANTS A NEW PROPERTY TAX EXEMPTION OR
45 INCREASES AN EXISTING PROPERTY TAX EXEMPTION WHICH THE MUNICIPAL CORPO-
46 RATION IS REQUIRED TO PROVIDE.
47 (B) "UNFUNDED MANDATE" SHALL MEAN:
48 (I) ANY STATE LAW, RULE, OR REGULATION WHICH CREATES A NEW PROGRAM OR
49 REQUIRES A HIGHER LEVEL OF SERVICE FOR AN EXISTING PROGRAM WHICH A
50 MUNICIPAL CORPORATION IS REQUIRED TO PROVIDE AND WHICH RESULTS IN A NET
51 ADDITIONAL COST TO THE MUNICIPAL CORPORATION;
52 (II) ANY ALTERATION IN FUNDING PROVIDED TO A MUNICIPAL CORPORATION FOR
53 THE PURPOSE OF DEFRAYING THE COSTS OF A PROGRAM WHICH IT IS REQUIRED TO
S. 1849--D 22
1 PROVIDE, THEREBY RESULTING IN A NET ADDITIONAL COST TO THE MUNICIPAL
2 CORPORATION; OR
3 (III) ANY GENERAL LAW WHICH GRANTS A NEW PROPERTY TAX EXEMPTION OR
4 INCREASES AN EXISTING PROPERTY TAX EXEMPTION WHICH THE MUNICIPAL CORPO-
5 RATION IS REQUIRED TO PROVIDE, THEREBY RESULTING IN A NET ADDITIONAL
6 COST TO THE MUNICIPAL CORPORATION.
7 (C) "NET ADDITIONAL COST" MEANS THE COST OR COSTS INCURRED OR ANTIC-
8 IPATED TO BE INCURRED WITHIN A ONE YEAR PERIOD BY A LOCAL GOVERNMENT IN
9 PERFORMING OR ADMINISTERING A MANDATE AFTER SUBTRACTING THEREFROM ANY
10 REVENUES RECEIVED OR RECEIVABLE BY THE LOCAL GOVERNMENT ON ACCOUNT OF
11 THE MANDATED PROGRAM OR SERVICE, INCLUDING BUT NOT LIMITED TO:
12 (I) FEES CHARGED TO THE RECIPIENTS OF THE MANDATED PROGRAM OR SERVICE;
13 (II) STATE OR FEDERAL AID PAID SPECIFICALLY OR CATEGORICALLY IN
14 CONNECTION WITH THE PROGRAM OR SERVICE; AND
15 (III) AN OFFSETTING SAVINGS RESULTING FROM THE DIMINUTION OR ELIMI-
16 NATION OF ANY OTHER PROGRAM OR SERVICE DIRECTLY ATTRIBUTABLE TO THE
17 PERFORMANCE OR ADMINISTRATION OF THE MANDATED PROGRAM.
18 2. FUNDING OF MUNICIPAL CORPORATION MANDATES. (A) NOTWITHSTANDING ANY
19 OTHER PROVISION OF LAW, NO UNFUNDED MANDATE SHALL BE ENACTED WHICH
20 CREATES AN ANNUAL NET ADDITIONAL COST TO ANY MUNICIPAL CORPORATION IN
21 EXCESS OF TEN THOUSAND DOLLARS OR AN AGGREGATE ANNUAL NET ADDITIONAL
22 COST TO ALL MUNICIPAL CORPORATIONS IN EXCESS OF ONE MILLION DOLLARS.
23 (B) THERE SHALL BE NO NEW LEGISLATIVE OR REGULATORY MANDATES IMPOSED
24 ON LOCAL GOVERNMENTS WITHOUT A COMPLETE ACCOUNTING OF THE EXPECTED
25 FISCAL IMPACT ON SUCH LOCAL GOVERNMENTS, AND SUCH ACCOUNTING MUST
26 INCLUDE FULL DOCUMENTATION, INPUT FROM AFFECTED MUNICIPALITIES AND
27 PROPOSED REVENUE SOURCES WITH WHICH TO FUND THE NEW MANDATE.
28 3. EXEMPTIONS TO THE FUNDING OF MUNICIPAL CORPORATION MANDATES
29 REQUIREMENT. (A) THE STATE SHALL NOT BE REQUIRED TO FUND ANY NEW OR
30 EXPANDED PROGRAMS IF:
31 (I) THE MANDATE IS REQUIRED BY A COURT ORDER OR JUDGMENT;
32 (II) THE MANDATE IS PROVIDED AT THE OPTION OF THE LOCAL GOVERNMENT
33 UNDER A LAW, REGULATION, RULE, OR ORDER THAT IS PERMISSIVE RATHER THAN
34 MANDATORY;
35 (III) THE MANDATE RESULTS FROM THE PASSAGE OF A HOME RULE MESSAGE
36 WHEREBY A LOCAL GOVERNMENT REQUESTS AUTHORITY TO IMPLEMENT THE PROGRAM
37 OR SERVICE SPECIFIED IN THE STATUTE, AND THE STATUTE IMPOSES COSTS ONLY
38 UPON THAT LOCAL GOVERNMENT WHICH REQUESTS THE AUTHORITY TO IMPOSE THE
39 PROGRAM OR SERVICE;
40 (IV) THE MANDATE IS REQUIRED BY, OR ARISES FROM, AN EXECUTIVE ORDER OF
41 THE GOVERNOR EXERCISING HIS OR HER EMERGENCY POWERS; OR
42 (V) THE MANDATE IS REQUIRED BY STATUTE OR EXECUTIVE ORDER THAT IMPLE-
43 MENTS A FEDERAL LAW OR REGULATION AND RESULTS FROM COSTS MANDATED BY THE
44 FEDERAL GOVERNMENT TO BE BORNE AT THE LOCAL LEVEL, UNLESS THE STATUTE OR
45 EXECUTIVE ORDER RESULTS IN COSTS WHICH EXCEED THE COSTS MANDATED BY THE
46 FEDERAL GOVERNMENT.
47 (B) EACH ACT ESTABLISHING A MANDATE SHALL PROVIDE THAT THE EFFECTIVE
48 DATE OF ANY SUCH MANDATE IMPOSED ON MUNICIPAL CORPORATIONS SHALL BE
49 CONSISTENT WITH THE NEEDS OF THE STATE AND MUNICIPAL CORPORATIONS TO
50 PLAN IMPLEMENTATION THEREOF AND CONSISTENT WITH THE AVAILABILITY OF
51 REQUIRED FUNDS.
52 S 30. Subparagraph 2 of paragraph d of subdivision 4 of section 1950
53 of the education law is REPEALED.
54 S 31. Subdivision 4 of section 1950 of the education law is amended by
55 adding a new paragraph oo to read as follows:
S. 1849--D 23
1 OO. (1) FORM HEALTH INSURANCE TRUSTS WITH COMPONENT SCHOOL DISTRICTS
2 OR DISTRICTS OF CHILDREN WHO RESIDE WITHIN THE BOARD OF COOPERATIVE
3 EDUCATIONAL SERVICES TO PURCHASE AND ADMINISTER EMPLOYEES' HEALTH INSUR-
4 ANCE AND WORKERS' COMPENSATION INSURANCE.
5 (2) ENTER INTO CONTRACTS WITH THE SCHOOL DISTRICTS OF THE CITIES OF
6 ROCHESTER, BUFFALO, SYRACUSE, AND YONKERS TO PROVIDE ITS SERVICES. THE
7 BOARD SHALL, IN ITS SOLE DISCRETION, DETERMINE THE FAIR MARKET VALUE OF
8 THE SERVICES THAT IT PROVIDES TO EACH SCHOOL DISTRICT.
9 S 32. Subparagraphs (A) and (B) of paragraph 2 of subsection (e) of
10 section 1310 of the tax law, as amended by section 4 of part M of chap-
11 ter 57 of the laws of 2009, are amended to read as follows:
12 (A) Married individuals filing joint returns and surviving spouses. In
13 the case of a husband and wife who make a single return jointly and of a
14 surviving spouse:
15 For taxable years beginning: The credit shall be:
16 in 2001-2005 $125
17 in 2006 $230
18 in 2007-2008 $290
19 in 2009 [and after] [$125] $310
20 AFTER 2009 $335
21 (B) All others. In the case of an unmarried individual, a head of a
22 household or a married individual filing a separate return:
23 For taxable years beginning: The credit shall be:
24 in 2001-2005 $62.50
25 in 2006 $115
26 in 2007-2008 $145
27 in 2009 [and after] [$62.50] $155
28 AFTER 2009 $167.50
29 S 33. Subparagraphs (A) and (B) of paragraph 2 of subdivision (c) of
30 section 11-1706 of the administrative code of the city of New York, as
31 amended by section 5 of part M of chapter 57 of the laws of 2009, are
32 amended to read as follows:
33 (A) Married individuals filing joint returns and surviving spouses. In
34 the case of a husband and wife who make a single return jointly and of a
35 surviving spouse:
36 For taxable years beginning: The credit shall be:
37 in 2001-2005 $125
38 in 2006 $230
39 in 2007-2008 $290
40 in 2009 [and after] [$125} $310
41 AFTER 2009 $335
42 (B) All others. In the case of an unmarried individual, a head of a
43 household or a married individual filing a separate return:
44 For taxable years beginning: The credit shall be:
45 in 2001-2005 $62.50
46 in 2006 $115
47 in 2007-2008 $145
48 in 2009 [and after] [$65.50] $155
49 AFTER 2009 $167.50
50 S 34. This act shall take effect immediately, provided that:
51 a. the provisions of sections one, ten and twenty-nine of this act
52 shall be deemed to have been in full force and effect on and after April
53 1, 2009 and shall apply to any general or special law imposing mandates
54 on municipal corporations or school districts enacted on or after such
55 effective date;
S. 1849--D 24
1 b. the commissioner of education shall adopt any regulations needed to
2 implement the provisions of this act on or before July 1, 2010;
3 c. the provisions of sections twenty-six, twenty-seven, and twenty-
4 eight of this act shall take effect on the first of January next
5 succeeding the date on which it shall have become a law, and shall apply
6 to taxable years commencing on or after such date; and
7 d. the provisions of section seven of this act shall take effect
8 February 1, 2010 and shall first apply to the levy of taxes by school
9 districts for the 2010-2011 school year and to school district meetings
10 and elections held on and after such effective date; and
11 e. sections six, twelve, thirteen, and fourteen of this act shall take
12 effect July 1, 2010.
