S T A T E   O F   N E W   Y O R K
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                                  6386

                       2009-2010 Regular Sessions

                          I N  A S S E M B L Y

                              March 3, 2009
                               ___________

Introduced  by  M. of A. FIELDS, THIELE -- read once and referred to the
  Committee on Education

AN ACT to amend the real property tax law,  in  relation  to  unexpended
  surplus  funds  which  may be retained by a board of education; and to
  amend the education law, in relation to property tax report cards

  THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1. Subdivision 1 of section 1318 of the real property tax law,
as  amended  by  chapter  238 of the laws of 2007, is amended to read as
follows:
  1. The warrant of the collecting officer shall be signed by the  trus-
tee,  or  the trustees, or a majority of them, or the board of education
or a majority thereof. Such warrant shall state the amount of unexpended
surplus funds in the custody of the board and shall further  state  that
except  as  authorized or required by law, such unexpended surplus funds
have been applied in determining the amount of the school tax levy.  For
the two thousand seven--two thousand eight school year, surplus funds as
used  in  this  subdivision  shall mean any operating funds in excess of
three percent of the current school year budget, and shall  not  include
funds  properly  retained under other sections of law. For the two thou-
sand eight--two thousand nine school year, and thereafter, surplus funds
as used in this subdivision shall mean any operating funds in excess  of
four  percent  of  the current school year budget, and shall not include
funds properly retained under other sections of  law.    NOTWITHSTANDING
THE  EXCESS  OPERATING  FUNDS PERCENTAGES SET FORTH IN THIS SUBDIVISION,
FOR ANY BOARD THAT DOES NOT RETAIN THE PERCENTAGE  OF  EXCESS  OPERATING
FUNDS  SET  FORTH  IN  THIS  SUBDIVISION FOR THE TWO THOUSAND EIGHT--TWO
THOUSAND NINE AND TWO THOUSAND  NINE--TWO  THOUSAND  TEN  SCHOOL  YEARS,
SURPLUS  FUNDS FOR THE TWO THOUSAND TEN--TWO THOUSAND ELEVEN SCHOOL YEAR
AND THEREAFTER SHALL MEAN ANY OPERATING FUNDS IN EXCESS OF  TWO  PERCENT
OF  THE CURRENT SCHOOL YEAR BUDGET, AND SHALL NOT INCLUDE FUNDS PROPERLY

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD06085-01-9
              

A. 6386                             2

RETAINED UNDER OTHER SECTIONS OF LAW. Such warrant shall have  the  same
force  and  effect  as  a  warrant issued by a board of supervisors to a
collecting officer in a town. The collecting officer to whom it  may  be
delivered  for  collection  shall  be thereby authorized and required to
collect from every person named on such school  tax  roll  the  sum  set
opposite  his name, or the amount due from any person specified therein,
in the same manner and with the same powers that collecting officers  in
towns  are  authorized  to collect taxes levied by the board of supervi-
sors.
  S 2. Paragraph a of subdivision 7 of section  1608  of  the  education
law,  as  amended by chapter 238 of the laws of 2007, is amended to read
as follows:
  a. Each year, commencing with the proposed budget for  the  two  thou-
sand--two  thousand  one  school  year, the trustee or board of trustees
shall prepare a property tax report card, pursuant to regulations of the
commissioner, and shall make it publicly available by transmitting it to
local newspapers of general circulation, appending it to copies  of  the
proposed  budget  made  publicly available as required by law, making it
available for distribution at the annual meeting, and otherwise  dissem-
inating  it  as  required  by  the  commissioner. Such report card shall
include: (i) the amount of total spending and total estimated school tax
levy that would result from adoption of  the  proposed  budget  and  the
percentage  increase  or decrease in total spending and total school tax
levy from the school district budget for the preceding school year;  and
(ii)  the  projected enrollment growth for the school year for which the
budget is prepared, and the percentage change  in  enrollment  from  the
previous  year;  and (iii) the percentage increase in the consumer price
index, as defined in paragraph c  of  this  subdivision;  and  (iv)  the
projected amount of the unappropriated unreserved fund balance that will
be  retained  if the proposed budget is adopted, the projected amount of
the reserved fund balance, the projected amount of the appropriated fund
balance, the percentage of the proposed budget that  the  unappropriated
unreserved fund balance represents, the actual unappropriated unreserved
fund  balance  retained  in the school district budget for the preceding
school year, and the percentage of the school district  budget  for  the
preceding  school  year  that  the actual unappropriated unreserved fund
balance represents; AND (V) A STATEMENT SETTING FORTH WHETHER OR NOT THE
SCHOOL DISTRICT HAS RETAINED THE PERCENTAGE OF  EXCESS  OPERATING  FUNDS
SET FORTH IN SUBDIVISION ONE OF SECTION THIRTEEN HUNDRED EIGHTEEN OF THE
REAL PROPERTY TAX LAW.
  S 3. This act shall take effect July 1, 2009.