S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  8313--A
 
                        2023-2024 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             November 27, 2023
                                ___________
 
 Introduced  by M. of A. WALSH -- read once and referred to the Committee
   on Real Property  Taxation  --  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 adjusting the
   school tax relief (STAR) exemption for homes located  outside  a  city
   with  a population greater than one million (Part A); to amend the tax
   law, the education law and the general municipal law, in relation to a
   real property tax freeze (Part B); and to amend the state finance law,
   in relation  to  providing  supplemental  state  assistance  to  local
   governments  that  are compliant with certain property tax levy limits
   (Part C)
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. This act enacts into law components of legislation relating
 to certain real property taxes. Each component is wholly contained with-
 in  a  Part identified as Parts A through C. The effective date for each
 particular provision contained within such Part is set forth in the last
 section of such Part. Any provision in any section  contained  within  a
 Part, including the effective date of the Part, which makes reference to
 a  section  "of  this act", when used in connection with that particular
 component, shall be deemed  to  mean  and  refer  to  the  corresponding
 section of the Part in which it is found. Section three of this act sets
 forth the general effective date of this act.
 
                                  PART A
 
   Section  1.  Subparagraph  (vi)  of  paragraph (b) of subdivision 2 of
 section 425 of the real property tax law, as added by section 1 of  part
 D-1 of chapter 57 of the laws of 2007, and clause (A) as further amended
 by  subdivision  (b) of section 1 of part W of chapter 56 of the laws of
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD13365-05-3
 A. 8313--A                          2
              

 
 2010, is amended and a new  subparagraph  (vii)  is  added  to  read  as
 follows:
   (vi)  For  the  two  thousand  nine--two thousand ten school year [and
 thereafter] THROUGH THE TWO THOUSAND TWENTY-THREE--TWO THOUSAND  TWENTY-
 FOUR  SCHOOL  YEAR,  FOR  HOMES LOCATED OUTSIDE A CITY WITH A POPULATION
 GREATER THAN ONE  MILLION:
   (A) The base figure for the enhanced STAR exemption  shall  equal  the
 prior  year's  base  figure multiplied by the percentage increase in the
 consumer price index for urban wage earners and clerical workers (CPI-W)
 published by the United States department  of  labor,  bureau  of  labor
 statistics,  for  the  third  quarter of the calendar year preceding the
 applicable school year, as compared to the third quarter  of  the  prior
 calendar year. If a base figure as so determined is not exactly equal to
 a  multiple  of  one hundred dollars, it shall be rounded to the nearest
 multiple of one hundred dollars. It shall be the responsibility  of  the
 commissioner to annually determine such base figures.
   (B) The base figure for the basic STAR exemption shall be thirty thou-
 sand dollars.
   (VII)  FOR  THE  TWO  THOUSAND  TWENTY-FOUR--TWO  THOUSAND TWENTY-FIVE
 SCHOOL YEAR AND THEREAFTER, FOR HOMES LOCATED  OUTSIDE  A  CITY  WITH  A
 POPULATION GREATER THAN ONE MILLION, NOTWITHSTANDING ANY OTHER PROVISION
 OF  THIS  SECTION, THE ENHANCED STAR EXEMPTION SHALL EQUAL FIFTY PERCENT
 OF THE MEDIAN ASSESSED VALUE OF ALL HOMES OUTSIDE A CITY  WITH  A  POPU-
 LATION  GREATER  THAN  ONE MILLION, AS CALCULATED BY THE COMPTROLLER AND
 THE COMMISSIONER.
   § 2. This act shall take effect immediately.
 
                                  PART B
 
   Section 1. Section 606 of the tax law  is  amended  by  adding  a  new
 subsection (bbb) to read as follows:
   (BBB) REAL PROPERTY TAX FREEZE CREDIT. (1) AS USED IN THIS SUBSECTION:
   (A)  THE  TERM  "FREEZE-COMPLIANT  BUDGET"  MEANS A BUDGET OF A TAXING
 JURISDICTION THAT HAS MET THE REQUIREMENTS OF SECTION TWO THOUSAND TWEN-
 TY-THREE-C OF THE EDUCATION LAW OR SECTION THREE-D OF THE GENERAL MUNIC-
 IPAL LAW, WHICHEVER IS APPLICABLE.
   (B) THE TERMS "INDEPENDENT SPECIAL  DISTRICT"  AND  "DEPENDENT  SCHOOL
 DISTRICT"  HAVE  THE SAME MEANING AS SET FORTH IN SECTION THREE-D OF THE
 GENERAL MUNICIPAL LAW.
   (C) THE TERM "STAR EXEMPTION" MEANS THE SCHOOL  TAX  RELIEF  EXEMPTION
 AUTHORIZED  BY SECTION FOUR HUNDRED TWENTY-FIVE OF THE REAL PROPERTY TAX
 LAW.
   (D) THE  TERM  "TAXING  JURISDICTION"  MEANS  A  COUNTY,  CITY,  TOWN,
 VILLAGE, SCHOOL DISTRICT OR AN INDEPENDENT SPECIAL DISTRICT, EXCEPT THAT
 SUCH  TERM  SHALL NOT INCLUDE A CITY WITH A POPULATION OF ONE MILLION OR
 MORE, NOR SHALL IT INCLUDE A COUNTY WHOLLY LOCATED WITHIN SUCH A CITY.
   (E) THE TERM "LEVY CREDIT FACTOR"  MEANS  THE  ALLOWABLE  LEVY  GROWTH
 FACTOR  FOR  A  TAXING  JURISDICTION,  AS DETERMINED PURSUANT TO SECTION
 THREE-C OF THE GENERAL MUNICIPAL LAW OR  SECTION  TWO  THOUSAND  TWENTY-
 THREE-A OF THE EDUCATION LAW, MINUS ONE.
   (2)  AN  INDIVIDUAL  TAXPAYER  WHO MEETS THE ELIGIBILITY STANDARDS SET
 FORTH IN PARAGRAPH THREE OF THIS SUBSECTION AND WHOSE PRIMARY  RESIDENCE
 IS  LOCATED  IN A TAXING JURISDICTION THAT HAS A FREEZE-COMPLIANT BUDGET
 FOR THE FISCAL YEAR STARTING IN TWO THOUSAND TWENTY-FIVE,  TWO  THOUSAND
 TWENTY-SIX  OR TWO THOUSAND TWENTY-SEVEN, WHICHEVER IS APPLICABLE, SHALL
 BE ALLOWED A CREDIT AGAINST THE TAXES IMPOSED BY THIS  ARTICLE.  SUBJECT
 A. 8313--A                          3
 
 TO THE PROVISIONS OF PARAGRAPH SIX OF THIS SUBSECTION, SUCH CREDIT SHALL
 BE DETERMINED AS FOLLOWS:
   (A)  IF A SCHOOL DISTRICT OTHER THAN A DEPENDENT SCHOOL DISTRICT HAS A
 FREEZE-COMPLIANT BUDGET FOR ITS FISCAL YEAR  STARTING  IN  TWO  THOUSAND
 TWENTY-FIVE,  A  CREDIT SHALL BE ALLOWED FOR THE ELIGIBLE TAXPAYER'S TWO
 THOUSAND TWENTY-FIVE TAXABLE YEAR IN THE AMOUNT THAT IS THE  GREATER  OF
 (I)  THE AMOUNT BY WHICH THE REAL PROPERTY TAXES IMPOSED UPON SUCH RESI-
 DENCE BY OR ON BEHALF OF THAT SCHOOL DISTRICT FOR THE FISCAL YEAR START-
 ING IN TWO THOUSAND TWENTY-FIVE  EXCEEDS  THE  REAL  PROPERTY  TAXES  SO
 IMPOSED  FOR  THE  FISCAL  YEAR STARTING IN TWO THOUSAND TWENTY-FOUR, OR
 (II) THE PRODUCT OF THE REAL PROPERTY TAXES IMPOSED UPON SUCH  RESIDENCE
 BY  OR ON BEHALF OF THAT SCHOOL DISTRICT FOR THE FISCAL YEAR STARTING IN
 TWO THOUSAND TWENTY-FOUR MULTIPLIED BY THE LEVY CREDIT FACTOR  FOR  THAT
 SCHOOL  DISTRICT  FOR  THE  FISCAL YEAR STARTING IN TWO THOUSAND TWENTY-
 FIVE.
   (B) IF A TAXING JURISDICTION, OTHER THAN A SCHOOL DISTRICT OR  A  CITY
 WITH  A DEPENDENT SCHOOL DISTRICT, HAS A FREEZE-COMPLIANT BUDGET FOR ITS
 FISCAL YEAR STARTING IN TWO  THOUSAND  TWENTY-SIX,  A  CREDIT  SHALL  BE
 ALLOWED FOR THE ELIGIBLE TAXPAYER'S TWO THOUSAND TWENTY-SIX TAXABLE YEAR
 IN  THE  AMOUNT  THAT IS THE GREATER OF (I) THE AMOUNT BY WHICH THE REAL
 PROPERTY TAXES IMPOSED UPON SUCH RESIDENCE  BY  OR  ON  BEHALF  OF  THAT
 TAXING  JURISDICTION  FOR THE FISCAL YEAR STARTING IN TWO THOUSAND TWEN-
 TY-SIX EXCEEDS THE REAL PROPERTY TAXES SO IMPOSED FOR  THE  FISCAL  YEAR
 STARTING  IN  TWO  THOUSAND TWENTY-FIVE, OR (II) THE PRODUCT OF THE REAL
 PROPERTY TAXES IMPOSED UPON SUCH RESIDENCE  BY  OR  ON  BEHALF  OF  THAT
 TAXING  JURISDICTION  FOR THE FISCAL YEAR STARTING IN TWO THOUSAND TWEN-
 TY-FIVE MULTIPLIED BY THE LEVY CREDIT FACTOR FOR THAT  TAXING  JURISDIC-
 TION FOR THE FISCAL YEAR STARTING IN TWO THOUSAND TWENTY-SIX.
   (C)  IF A SCHOOL DISTRICT OTHER THAN A DEPENDENT SCHOOL DISTRICT HAS A
 FREEZE-COMPLIANT BUDGET FOR ITS FISCAL YEAR  STARTING  IN  TWO  THOUSAND
 TWENTY-SIX,  A  CREDIT  SHALL BE ALLOWED FOR THE ELIGIBLE TAXPAYER'S TWO
 THOUSAND TWENTY-SIX TAXABLE YEAR IN THE AMOUNT BY WHICH THE REAL PROPER-
 TY TAXES IMPOSED UPON SUCH RESIDENCE BY OR  ON  BEHALF  OF  SUCH  SCHOOL
 DISTRICT FOR THE FISCAL YEAR STARTING IN TWO THOUSAND TWENTY-SIX EXCEEDS
 THE  REAL  PROPERTY  TAXES  SO IMPOSED FOR THE FISCAL YEAR IDENTIFIED AS
 FOLLOWS:
   (I) IF THE SCHOOL DISTRICT'S BUDGET FOR THE FISCAL  YEAR  STARTING  IN
 TWO  THOUSAND  TWENTY-FIVE WAS A FREEZE-COMPLIANT BUDGET, A CREDIT SHALL
 BE ALLOWED FOR THE ELIGIBLE TAXPAYER'S TWO THOUSAND  TWENTY-SIX  TAXABLE
 YEAR  IN  THE AMOUNT OF THE CREDIT FOR SCHOOL DISTRICT TAXES ALLOWED FOR
 THE ELIGIBLE TAXPAYER'S TWO THOUSAND TWENTY-FIVE TAXABLE YEAR;  TOGETHER
 WITH  THE AMOUNT THAT IS THE GREATER OF (I) THE AMOUNT BY WHICH THE REAL
 PROPERTY TAXES IMPOSED UPON SUCH RESIDENCE  BY  OR  ON  BEHALF  OF  THAT
 SCHOOL  DISTRICT FOR THE FISCAL YEAR STARTING IN TWO THOUSAND TWENTY-SIX
 EXCEEDS THE REAL PROPERTY TAXES SO IMPOSED FOR THE FISCAL YEAR  STARTING
 IN  TWO  THOUSAND  TWENTY-FIVE, OR (II) THE PRODUCT OF THE REAL PROPERTY
 TAXES IMPOSED UPON SUCH  RESIDENCE  BY  OR  ON  BEHALF  OF  SUCH  SCHOOL
 DISTRICT FOR THE FISCAL YEAR STARTING IN TWO THOUSAND TWENTY-FIVE MULTI-
 PLIED  BY THE LEVY CREDIT FACTOR FOR THAT SCHOOL DISTRICT FOR THE FISCAL
 YEAR STARTING IN TWO THOUSAND TWENTY-SIX.
   (II) IF THE SCHOOL DISTRICT'S BUDGET FOR THE FISCAL YEAR  STARTING  IN
 TWO  THOUSAND  TWENTY-FIVE  WAS  NOT A FREEZE-COMPLIANT BUDGET, A CREDIT
 SHALL BE ALLOWED FOR THE ELIGIBLE  TAXPAYER'S  TWO  THOUSAND  TWENTY-SIX
 TAXABLE  YEAR  IN  THE  AMOUNT  THAT IS THE GREATER OF (I) THE AMOUNT BY
 WHICH THE REAL PROPERTY TAXES IMPOSED  UPON  SUCH  RESIDENCE  BY  OR  ON
 BEHALF OF THAT SCHOOL DISTRICT FOR THE FISCAL YEAR STARTING IN TWO THOU-
 A. 8313--A                          4
 
 SAND  TWENTY-SIX  EXCEEDS  THE  REAL  PROPERTY  TAXES SO IMPOSED FOR THE
 FISCAL YEAR STARTING IN TWO THOUSAND TWENTY-FIVE, OR (II) THE PRODUCT OF
 THE REAL PROPERTY TAXES IMPOSED UPON SUCH RESIDENCE BY OR ON  BEHALF  OF
 SUCH  SCHOOL DISTRICT FOR THE FISCAL YEAR STARTING IN TWO THOUSAND TWEN-
 TY-FIVE MULTIPLIED BY THE LEVY CREDIT FACTOR FOR  SUCH  SCHOOL  DISTRICT
 FOR THE FISCAL YEAR STARTING IN TWO THOUSAND TWENTY-SIX.
   (D)  IF  A TAXING JURISDICTION, OTHER THAN A SCHOOL DISTRICT OR A CITY
 WITH A DEPENDENT SCHOOL DISTRICT, HAS A FREEZE-COMPLIANT BUDGET FOR  ITS
 FISCAL YEAR STARTING IN TWO THOUSAND TWENTY-SEVEN:
   (I)  IF  THE TAXING JURISDICTION'S BUDGET FOR THE FISCAL YEAR STARTING
 IN TWO THOUSAND TWENTY-SIX WAS A FREEZE-COMPLIANT BUDGET, A CREDIT SHALL
 BE ALLOWED FOR THE ELIGIBLE TAXPAYER'S TWO THOUSAND TWENTY-SEVEN TAXABLE
 YEAR IN THE AMOUNT OF THE CREDIT FOR THE TAXES IMPOSED BY OR  ON  BEHALF
 OF  SUCH  TAXING  JURISDICTION  ALLOWED  FOR THE ELIGIBLE TAXPAYER'S TWO
 THOUSAND TWENTY-SIX TAXABLE YEAR; TOGETHER WITH THE AMOUNT THAT  IS  THE
 GREATER  OF (I) THE AMOUNT BY WHICH THE REAL PROPERTY TAXES IMPOSED UPON
 SUCH RESIDENCE BY OR ON BEHALF  OF  SUCH  TAXING  JURISDICTION  FOR  THE
 FISCAL YEAR STARTING IN TWO THOUSAND TWENTY-SEVEN EXCEEDS THE REAL PROP-
 ERTY  TAXES  IMPOSED  UPON SUCH RESIDENCE BY OR ON BEHALF OF THAT TAXING
 JURISDICTION FOR THE FISCAL YEAR STARTING IN TWO THOUSAND TWENTY-SIX, OR
 (II) THE PRODUCT OF THE REAL PROPERTY TAXES IMPOSED UPON SUCH  RESIDENCE
 BY OR ON BEHALF OF SUCH TAXING JURISDICTION FOR THE FISCAL YEAR STARTING
 IN TWO THOUSAND TWENTY-SIX MULTIPLIED BY THE LEVY CREDIT FACTOR FOR SUCH
 TAXING  JURISDICTION  FOR THE FISCAL YEAR STARTING IN TWO THOUSAND TWEN-
 TY-SEVEN.
   (II) IF THE TAXING JURISDICTION'S BUDGET FOR THE FISCAL YEAR  STARTING
 IN  TWO  THOUSAND TWENTY-SIX WAS NOT A FREEZE-COMPLIANT BUDGET, A CREDIT
 SHALL BE ALLOWED FOR THE ELIGIBLE TAXPAYER'S TWO  THOUSAND  TWENTY-SEVEN
 TAXABLE  YEAR  IN  THE  AMOUNT  THAT IS THE GREATER OF (I) THE AMOUNT BY
 WHICH THE REAL PROPERTY TAXES IMPOSED  UPON  SUCH  RESIDENCE  BY  OR  ON
 BEHALF  OF  SUCH TAXING JURISDICTION FOR THE FISCAL YEAR STARTING IN TWO
 THOUSAND TWENTY-SEVEN EXCEEDS THE REAL PROPERTY TAXES SO IMPOSED FOR THE
 FISCAL YEAR STARTING IN TWO THOUSAND TWENTY-SIX, OR (II) THE PRODUCT  OF
 THE  REAL  PROPERTY TAXES IMPOSED UPON SUCH RESIDENCE BY OR ON BEHALF OF
 SUCH TAXING JURISDICTION FOR THE FISCAL YEAR STARTING  IN  TWO  THOUSAND
 TWENTY-SIX  MULTIPLIED  BY THE LEVY CREDIT FACTOR FOR SUCH TAXING JURIS-
 DICTION FOR THE FISCAL YEAR STARTING IN TWO THOUSAND TWENTY-SEVEN.
   (E) IF A CITY WITH A DEPENDENT SCHOOL DISTRICT HAS A  FREEZE-COMPLIANT
 BUDGET  FOR  ITS FISCAL YEAR STARTING IN TWO THOUSAND TWENTY-FIVE, A TAX
 CREDIT SHALL BE ALLOWED FOR THE ELIGIBLE TAXPAYER'S TWO  THOUSAND  TWEN-
 TY-FIVE  TAXABLE YEAR IN THE AMOUNT EQUIVALENT TO SIXTY-SEVEN PERCENT OF
 THE AMOUNT THAT IS THE GREATER OF (I) THE AMOUNT BY WHICH THE REAL PROP-
 ERTY TAXES IMPOSED UPON SUCH RESIDENCE BY OR ON BEHALF OF THAT CITY  FOR
 THE  FISCAL  YEAR  STARTING IN TWO THOUSAND TWENTY-FIVE EXCEEDS THE REAL
 PROPERTY TAXES SO IMPOSED FOR THE FISCAL YEAR STARTING IN  TWO  THOUSAND
 TWENTY-FOUR, OR (II) THE PRODUCT OF THE REAL PROPERTY TAXES IMPOSED UPON
 SUCH RESIDENCE BY OR ON BEHALF OF SUCH CITY FOR THE FISCAL YEAR STARTING
 IN  TWO  THOUSAND  TWENTY-FOUR  MULTIPLIED BY THE LEVY CREDIT FACTOR FOR
 SUCH CITY FOR THE FISCAL YEAR STARTING IN TWO THOUSAND TWENTY-FIVE.
   (F) IF A CITY WITH A DEPENDENT SCHOOL DISTRICT HAS A  FREEZE-COMPLIANT
 BUDGET FOR ITS FISCAL YEAR STARTING IN TWO THOUSAND TWENTY-SIX:
   (I)  IF THE CITY'S BUDGET FOR THE FISCAL YEAR STARTING IN TWO THOUSAND
 TWENTY-FIVE WAS A FREEZE-COMPLIANT BUDGET, A CREDIT SHALL BE ALLOWED FOR
 THE ELIGIBLE TAXPAYER'S TWO  THOUSAND  TWENTY-SIX  TAXABLE  YEAR  IN  AN
 AMOUNT  EQUIVALENT  TO  THIRTY-THREE  PERCENT  OF THE AMOUNT THAT IS THE
 GREATER OF (I) THE AMOUNT BY WHICH THE REAL PROPERTY TAXES IMPOSED  UPON
 A. 8313--A                          5
 
 SUCH RESIDENCE BY THAT CITY FOR THE FISCAL YEAR STARTING IN TWO THOUSAND
 TWENTY-FIVE  EXCEEDS  THE  REAL PROPERTY TAXES SO IMPOSED FOR THE FISCAL
 YEAR STARTING IN TWO THOUSAND TWENTY-FOUR, OR (II) THE  PRODUCT  OF  THE
 REAL  PROPERTY TAXES IMPOSED UPON SUCH RESIDENCE BY OR ON BEHALF OF SUCH
 CITY FOR THE FISCAL YEAR STARTING IN TWO THOUSAND TWENTY-FOUR MULTIPLIED
 BY THE LEVY CREDIT FACTOR FOR SUCH CITY FOR THE FISCAL YEAR STARTING  IN
 TWO THOUSAND TWENTY-FIVE; TOGETHER WITH THE AMOUNT OF THE CREDIT FOR THE
 TAXES  IMPOSED  BY  OR  ON  BEHALF OF SUCH CITY ALLOWED FOR THE ELIGIBLE
 TAXPAYER'S TWO THOUSAND TWENTY-FIVE TAXABLE YEAR; AND TOGETHER  WITH  AN
 AMOUNT  EQUIVALENT  TO  SIXTY-SEVEN  PERCENT  OF  THE AMOUNT THAT IS THE
 GREATER OF (I) THE AMOUNT BY WHICH THE REAL PROPERTY TAXES IMPOSED  UPON
 SUCH RESIDENCE BY THAT CITY FOR THE FISCAL YEAR STARTING IN TWO THOUSAND
 TWENTY-SIX  EXCEEDS  THE  REAL  PROPERTY TAXES SO IMPOSED FOR THE FISCAL
 YEAR STARTING IN TWO THOUSAND TWENTY-FIVE; OR (II) THE  PRODUCT  OF  THE
 REAL  PROPERTY TAXES IMPOSED UPON SUCH RESIDENCE BY OR ON BEHALF OF SUCH
 CITY FOR THE FISCAL YEAR STARTING IN TWO THOUSAND TWENTY-FIVE MULTIPLIED
 BY THE LEVY CREDIT FACTOR FOR SUCH CITY FOR THE FISCAL YEAR STARTING  IN
 TWO  THOUSAND TWENTY-SIX; AND A CREDIT SHALL BE ALLOWED FOR THE ELIGIBLE
 TAXPAYER'S TWO THOUSAND TWENTY-SEVEN TAXABLE YEAR IN  AN  AMOUNT  EQUIV-
 ALENT  TO  THIRTY-THREE PERCENT OF THE AMOUNT THAT IS THE GREATER OF (I)
 THE AMOUNT BY WHICH THE REAL PROPERTY TAXES IMPOSED UPON SUCH  RESIDENCE
 BY  THAT  CITY  FOR  THE FISCAL YEAR STARTING IN TWO THOUSAND TWENTY-SIX
 EXCEEDS THE REAL PROPERTY TAXES SO IMPOSED FOR THE FISCAL YEAR  STARTING
 IN  TWO  THOUSAND  TWENTY-FIVE, OR (II) THE PRODUCT OF THE REAL PROPERTY
 TAXES IMPOSED UPON SUCH RESIDENCE BY OR ON BEHALF OF SUCH CITY  FOR  THE
 FISCAL  YEAR STARTING IN TWO THOUSAND TWENTY-FIVE MULTIPLIED BY THE LEVY
 CREDIT FACTOR FOR SUCH CITY FOR THE FISCAL YEAR STARTING IN TWO THOUSAND
 TWENTY-SIX; TOGETHER WITH AN AMOUNT EQUIVALENT TO  FORTY-NINE  AND  ONE-
 QUARTER  PERCENT OF THE AMOUNT OF THE CREDIT FOR THE TAXES IMPOSED BY OR
 ON BEHALF OF SUCH CITY ALLOWED FOR THE ELIGIBLE TAXPAYER'S TWO  THOUSAND
 TWENTY-FIVE TAXABLE YEAR.
   (II) IF THE CITY'S BUDGET FOR THE FISCAL YEAR STARTING IN TWO THOUSAND
 TWENTY-FIVE WAS NOT A FREEZE-COMPLIANT BUDGET, A CREDIT SHALL BE ALLOWED
 FOR  THE  ELIGIBLE TAXPAYER'S TWO THOUSAND TWENTY-SIX TAXABLE YEAR IN AN
 AMOUNT EQUIVALENT TO SIXTY-SEVEN PERCENT  OF  THE  AMOUNT  THAT  IS  THE
 GREATER  OF (I) THE AMOUNT BY WHICH THE REAL PROPERTY TAXES IMPOSED UPON
 SUCH RESIDENCE BY THAT CITY FOR THE FISCAL YEAR STARTING IN TWO THOUSAND
 TWENTY-SIX EXCEEDS THE REAL PROPERTY TAXES SO  IMPOSED  FOR  THE  FISCAL
 YEAR  STARTING  IN  TWO  THOUSAND TWENTY-FIVE OR (II) THE PRODUCT OF THE
 REAL PROPERTY TAXES IMPOSED UPON SUCH RESIDENCE BY OR ON BEHALF OF  SUCH
 CITY FOR THE FISCAL YEAR STARTING IN TWO THOUSAND TWENTY-FIVE MULTIPLIED
 BY  THE LEVY CREDIT FACTOR FOR SUCH CITY FOR THE FISCAL YEAR STARTING IN
 TWO THOUSAND TWENTY-SIX; AND A CREDIT SHALL BE ALLOWED FOR THE  ELIGIBLE
 TAXPAYER'S  TWO  THOUSAND  TWENTY-SEVEN TAXABLE YEAR IN AN AMOUNT EQUIV-
 ALENT TO THIRTY-THREE PERCENT OF THE AMOUNT THAT IS THE GREATER  OF  (I)
 THE  AMOUNT BY WHICH THE REAL PROPERTY TAXES IMPOSED UPON SUCH RESIDENCE
 BY THAT CITY FOR THE FISCAL YEAR STARTING  IN  TWO  THOUSAND  TWENTY-SIX
 EXCEEDS  THE REAL PROPERTY TAXES SO IMPOSED FOR THE FISCAL YEAR STARTING
 IN TWO THOUSAND TWENTY-FIVE OR (II) THE PRODUCT  OF  THE  REAL  PROPERTY
 TAXES  IMPOSED  UPON SUCH RESIDENCE BY OR ON BEHALF OF SUCH CITY FOR THE
 FISCAL YEAR STARTING IN TWO THOUSAND TWENTY-FIVE MULTIPLIED BY THE  LEVY
 CREDIT FACTOR FOR SUCH CITY FOR THE FISCAL YEAR STARTING IN TWO THOUSAND
 TWENTY-SIX.
   (G)  IF A CITY WITH A DEPENDENT SCHOOL DISTRICT HAS A FREEZE-COMPLIANT
 BUDGET FOR ITS FISCAL YEAR STARTING IN TWO THOUSAND TWENTY-FIVE BUT DOES
 NOT HAVE A FREEZE-COMPLIANT BUDGET FOR ITS FISCAL YEAR STARTING  IN  TWO
 A. 8313--A                          6
 
 THOUSAND  TWENTY-SIX,  A  TAX  CREDIT  SHALL BE ALLOWED FOR THE ELIGIBLE
 TAXPAYER'S TWO THOUSAND TWENTY-SIX TAXABLE YEAR AN  AMOUNT  REPRESENTING
 THIRTY-THREE PERCENT OF THE AMOUNT THAT IS THE GREATER OF (I) THE AMOUNT
 BY  WHICH  THE  REAL  PROPERTY TAXES IMPOSED UPON SUCH RESIDENCE BY THAT
 CITY FOR THE FISCAL YEAR STARTING IN TWO  THOUSAND  TWENTY-FIVE  EXCEEDS
 THE  REAL  PROPERTY TAXES SO IMPOSED FOR THE FISCAL YEAR STARTING IN TWO
 THOUSAND TWENTY-FOUR OR (II) THE PRODUCT  OF  THE  REAL  PROPERTY  TAXES
 IMPOSED  UPON SUCH RESIDENCE BY OR ON BEHALF OF SUCH CITY FOR THE FISCAL
 YEAR STARTING IN TWO THOUSAND TWENTY-FOUR MULTIPLIED BY THE LEVY  CREDIT
 FACTOR  FOR SUCH CITY FOR THE FISCAL YEAR STARTING IN TWO THOUSAND TWEN-
 TY-FIVE.
   (3) TO BE ELIGIBLE FOR SUCH CREDIT, THE TAXPAYER (OR TAXPAYERS  FILING
 JOINT RETURNS) MUST MEET THE FOLLOWING CRITERIA:
   (A)  FOR  THE  TWO  THOUSAND  TWENTY-FIVE TAXABLE YEAR, THE TAXPAYER'S
 PRIMARY RESIDENCE MUST HAVE QUALIFIED FOR THE STAR EXEMPTION FOR THE TWO
 THOUSAND TWENTY-FIVE--TWO THOUSAND TWENTY-SIX SCHOOL YEAR, OR WOULD HAVE
 SO QUALIFIED IF AN APPLICATION FOR SUCH EXEMPTION HAD BEEN SUBMITTED  IN
 A TIMELY MANNER.
   (B)  FOR  THE  TWO  THOUSAND  TWENTY-SIX  TAXABLE YEAR, THE TAXPAYER'S
 PRIMARY RESIDENCE MUST HAVE QUALIFIED FOR THE STAR EXEMPTION FOR THE TWO
 THOUSAND TWENTY-SIX--TWO THOUSAND TWENTY-SEVEN  SCHOOL  YEAR,  OR  WOULD
 HAVE  SO QUALIFIED IF AN APPLICATION FOR SUCH EXEMPTION HAD BEEN SUBMIT-
 TED IN A TIMELY MANNER.
   (C) FOR THE TWO THOUSAND TWENTY-SEVEN  TAXABLE  YEAR,  THE  TAXPAYER'S
 PRIMARY RESIDENCE MUST HAVE QUALIFIED FOR THE STAR EXEMPTION FOR THE TWO
 THOUSAND  TWENTY-SEVEN--TWO  THOUSAND TWENTY-EIGHT SCHOOL YEAR, OR WOULD
 HAVE SO QUALIFIED IF AN APPLICATION FOR SUCH EXEMPTION HAD BEEN  SUBMIT-
 TED IN A TIMELY MANNER.
   (4)  FOR  EACH  YEAR  THIS  CREDIT  IS ALLOWED, THE COMMISSIONER SHALL
 DETERMINE THE TAXPAYER'S  ELIGIBILITY  FOR  THIS  CREDIT  UTILIZING  THE
 INFORMATION  AVAILABLE  TO  THE  COMMISSIONER. WHEN THE COMMISSIONER HAS
 DETERMINED A TAXPAYER TO BE ELIGIBLE FOR THIS CREDIT,  THE  COMMISSIONER
 SHALL ADVANCE A PAYMENT OF THE AMOUNT DETERMINED IN ACCORDANCE WITH THIS
 SUBSECTION.  THE TAXPAYER SHALL NOT APPLY FOR SUCH CREDIT IN CONJUNCTION
 WITH  THE  FILING  OF  HIS  OR  HER RETURN. A TAXPAYER WHO HAS FAILED TO
 RECEIVE AN ADVANCE PAYMENT THAT HE OR SHE BELIEVES WAS  DUE  TO  HIM  OR
 HER,  OR  WHO HAS RECEIVED AN ADVANCE PAYMENT THAT HE OR SHE BELIEVES IS
 LESS THAN THE AMOUNT THAT WAS DUE TO HIM OR HER, MAY REQUEST PAYMENT  OF
 THE CLAIMED DEFICIENCY IN A MANNER PRESCRIBED BY THE COMMISSIONER.
   (5) IF THE AMOUNT OF THE CREDIT ALLOWED UNDER THIS SUBSECTION, IF ANY,
 SHALL  EXCEED  THE TAXPAYER'S TAX FOR THE TAXABLE YEAR, THE EXCESS SHALL
 BE TREATED AS AN OVERPAYMENT OF  TAX  TO  BE  CREDITED  OR  REFUNDED  IN
 ACCORDANCE WITH THE PROVISIONS OF SECTION SIX HUNDRED EIGHTY-SIX OF THIS
 ARTICLE, PROVIDED, HOWEVER, THAT NO INTEREST SHALL BE PAID THEREON.
   (6)  THE  FOLLOWING  PROVISIONS  SHALL APPLY TO THE CALCULATION OF THE
 CREDIT PURSUANT TO PARAGRAPH TWO OF THIS SUBSECTION:
   (A) IF THE TAX BILL PERTAINING  TO  THE  ELIGIBLE  TAXPAYER'S  PRIMARY
 RESIDENCE  INCLUDES  TAXES  LEVIED  BY  OR  ON BEHALF OF MULTIPLE TAXING
 JURISDICTIONS, THE CREDIT SHALL BE BASED UPON THE CHANGE IN  THE  AGGRE-
 GATE TAX LIABILITY OF SUCH RESIDENCE, PROVIDED THAT ANY TAX APPEARING ON
 THE TAX BILL THAT IS NOT ATTRIBUTABLE TO A FREEZE-COMPLIANT BUDGET SHALL
 BE  DISREGARDED  WHEN  DETERMINING  THE  AGGREGATE TAX LIABILITY OF SUCH
 RESIDENCE.
   (B) IF THE TAX BILL PERTAINING  TO  THE  ELIGIBLE  TAXPAYER'S  PRIMARY
 RESIDENCE  INCLUDES  RELEVIED  TAXES OR OTHER TAXES THAT WERE PREVIOUSLY
 A. 8313--A                          7
 
 BILLED BUT NOT PAID, THOSE TAXES SHALL BE DISREGARDED  WHEN  DETERMINING
 THE AGGREGATE TAX LIABILITY OF SUCH RESIDENCE.
   (C)  IF  THE  TAX  BILL  PERTAINING TO THE ELIGIBLE TAXPAYER'S PRIMARY
 RESIDENCE INCLUDES USAGE CHARGES, UNIT CHARGES OR OTHER CHARGES THAT ARE
 BASED UPON THE CONSUMPTION OF A SERVICE, THOSE CHARGES SHALL  BE  DISRE-
 GARDED WHEN DETERMINING THE AGGREGATE TAX LIABILITY OF SUCH RESIDENCE.
   (D)  NOTWITHSTANDING  THE  FOREGOING PROVISIONS OF THIS SUBSECTION, NO
 CREDIT SHALL BE ALLOWED TO THE EXTENT THAT  THE  TAX  LIABILITY  OF  THE
 ELIGIBLE  TAXPAYER'S  PRIMARY  RESIDENCE INCREASED DUE TO ONE OR MORE OF
 THE FOLLOWING EVENTS:
   (I) A PHYSICAL IMPROVEMENT TO THE ELIGIBLE  TAXPAYER'S  PRIMARY  RESI-
 DENCE.
   (II) A REMOVAL OR REDUCTION OF AN EXEMPTION ON THE ELIGIBLE TAXPAYER'S
 PRIMARY  RESIDENCE,  INCLUDING  A  REDUCTION  OF  THE STAR EXEMPT AMOUNT
 CALCULATED PURSUANT TO SUBDIVISION TWO OF SECTION FOUR  HUNDRED  TWENTY-
 FIVE OF THE REAL PROPERTY TAX LAW.
   (III) A REVALUATION THAT CAUSED THE ASSESSMENT OF THE ELIGIBLE TAXPAY-
 ER'S  PRIMARY RESIDENCE TO INCREASE BY A PERCENTAGE THAT IS GREATER THAN
 THE APPLICABLE CHANGE IN LEVEL OF ASSESSMENT. AS USED HEREIN, THE  TERMS
 "REVALUATION"  AND  "CHANGE  IN LEVEL OF ASSESSMENT" SHALL HAVE THE SAME
 MEANINGS AS SET FORTH IN SECTIONS ONE HUNDRED  TWO  AND  TWELVE  HUNDRED
 TWENTY OF THE REAL PROPERTY TAX LAW, RESPECTIVELY.
   (E)  IN  THE  CASE  OF  PROPERTY CONSISTING OF A COOPERATIVE APARTMENT
 CORPORATION THAT IS DESCRIBED BY PARAGRAPH (K)  OF  SUBDIVISION  TWO  OF
 SECTION FOUR HUNDRED TWENTY-FIVE OF THE REAL PROPERTY TAX LAW, AN ELIGI-
 BLE OWNER SHALL BE ALLOWED A CREDIT IN THE AMOUNT EQUAL TO SIXTY PERCENT
 OF  THE  AVERAGE  TAX CREDIT IN THAT TAXING JURISDICTION FOR THAT FISCAL
 YEAR, AS DETERMINED BY THE COMMISSIONER, OR IN THE CASE OF A COOPERATIVE
 APARTMENT CORPORATION THAT IS DESCRIBED BY SUBPARAGRAPH  (IV)  OF  PARA-
 GRAPH  (K) OF SUBDIVISION TWO OF SECTION FOUR HUNDRED TWENTY-FIVE OF THE
 REAL PROPERTY TAX LAW, A CREDIT OF TWENTY PERCENT OF  SUCH  AVERAGE  TAX
 CREDIT.
   (F)  IN  THE  CASE  OF  PROPERTY  CONSISTING  OF A MOBILE HOME THAT IS
 DESCRIBED BY PARAGRAPH (L) OF SUBDIVISION TWO OF  SECTION  FOUR  HUNDRED
 TWENTY-FIVE  OF  THE  REAL  PROPERTY TAX LAW, AN ELIGIBLE OWNER SHALL BE
 ALLOWED A CREDIT IN THE AMOUNT EQUAL TO TWENTY-FIVE PERCENT OF THE AVER-
 AGE TAX CREDIT IN THAT TAXING JURISDICTION  FOR  THAT  FISCAL  YEAR,  AS
 DETERMINED BY THE COMMISSIONER.
   (G)  IN  THE CASE OF A CITY WITH A DEPENDENT SCHOOL DISTRICT, IT SHALL
 BE PRESUMED THAT SIXTY-SEVEN PERCENT OF THE CITY TAX BILL IS FOR  SCHOOL
 DISTRICT  PURPOSES  AND  THAT  THIRTY-THREE  PERCENT IS FOR GENERAL CITY
 PURPOSES.
   (H) THE AMOUNT OF THE CREDIT SHALL BE ROUNDED TO THE  NEAREST  DOLLAR,
 EXCEPT  WHERE  SUCH AMOUNT IS GREATER THAN ZERO AND LESS THAN ONE DOLLAR
 AND FIFTY CENTS, IN WHICH CASE THE AMOUNT OF THE CREDIT SHALL BE ROUNDED
 UP TO TWO DOLLARS.
   (7) NO CREDIT SHALL BE ALLOWED UNDER THIS SUBSECTION  IN  RELATION  TO
 PROPERTY LOCATED WITHIN A CITY WITH A POPULATION OF ONE MILLION OR MORE.
   §  2.  The  education law is amended by adding a new section 2023-c to
 read as follows:
   §  2023-C.  CERTIFICATION  OF  COMPLIANCE  WITH  PROPERTY  TAX  FREEZE
 REQUIREMENTS.  A  SCHOOL  DISTRICT  THAT IS SUBJECT TO THE PROVISIONS OF
 SECTION TWO THOUSAND TWENTY-THREE-A OF THIS PART MUST  COMPLY  WITH  THE
 REQUIREMENTS  OF  SUBDIVISION TWO OF THIS SECTION IN ORDER TO RENDER ITS
 TAXPAYERS ELIGIBLE FOR THE REAL PROPERTY TAX FREEZE CREDIT AUTHORIZED BY
 SUBSECTION (BBB) OF SECTION SIX HUNDRED SIX OF THE TAX LAW FOR A  FISCAL
 A. 8313--A                          8
 
 YEAR  STARTING  IN TWO THOUSAND TWENTY-FIVE.  THE PROPERTY TAX CUTS WILL
 BE EXTENDED FOR A SECOND YEAR IN JURISDICTIONS WHICH COMPLY WITH THE TAX
 CAP AND HAVE A STATE APPROVED GOVERNMENT EFFICIENCY  PLAN  WHICH  DEMON-
 STRATE  THREE  YEAR SAVINGS AND EFFICIENCIES OF AT LEAST ONE PERCENT PER
 YEAR FROM SHARED SERVICES,  COOPERATION  AGREEMENTS  AND/OR  MERGERS  OR
 EFFICIENCIES.  THE  DIRECTOR OF THE BUDGET SHALL CONSIDER PAST EFFICIEN-
 CIES, SHARED SERVICES AND  REFORMS  IN  THEIR  APPROVAL  PROCESS.  WHILE
 LOCALITIES  MAY OFFER A VARIETY OF APPROACHES IT IS ANTICIPATED THAT THE
 COUNTY GOVERNMENT OR BOARD  OF  COOPERATIVE  EDUCATIONAL  SERVICES  WILL
 CONVENE  AND  FACILITATE  A PROCESS AND SUBMIT A COUNTY WIDE OR BOARD OF
 COOPERATIVE EDUCATIONAL SERVICES REGION  WIDE  PLAN  FOR  APPROVAL.    A
 SCHOOL  DISTRICT  THAT IS SUBJECT TO THE PROVISIONS OF SECTION TWO THOU-
 SAND TWENTY-THREE-A OF THIS PART MUST COMPLY WITH  THE  REQUIREMENTS  OF
 SUBDIVISION TWO AND EITHER SUBDIVISION THREE OR SUBDIVISION FOUR OF THIS
 SECTION  IN ORDER TO RENDER ITS TAXPAYERS ELIGIBLE FOR THE REAL PROPERTY
 TAX FREEZE CREDIT AUTHORIZED BY SUBSECTION (BBB) OF SECTION SIX  HUNDRED
 SIX  OF  THE  TAX LAW FOR A FISCAL YEAR STARTING IN TWO THOUSAND TWENTY-
 SIX.
   1. DEFINITIONS.  AS USED IN THIS SECTION:
   A. "MERGERS"  MEANS:  REORGANIZATIONS  OF  ELIGIBLE  SCHOOL  DISTRICTS
 PURSUANT  TO  SECTIONS  FIFTEEN  HUNDRED  FIVE,  FIFTEEN  HUNDRED ELEVEN
 THROUGH FIFTEEN HUNDRED THIRTEEN, FIFTEEN HUNDRED  TWENTY-FOUR,  FIFTEEN
 HUNDRED TWENTY-SIX, SEVENTEEN HUNDRED FIVE, EIGHTEEN HUNDRED ONE THROUGH
 EIGHTEEN HUNDRED THREE, OR TWENTY-TWO HUNDRED EIGHTEEN OF THIS TITLE; OR
 REORGANIZATIONS,  CONSOLIDATIONS,  OR  DISSOLUTIONS  OF  ELIGIBLE SCHOOL
 DISTRICTS IN WHICH ONE OR MORE ELIGIBLE SCHOOL DISTRICTS ARE  TERMINATED
 AND  ANOTHER  ELIGIBLE  SCHOOL  DISTRICT  ASSUMES  JURISDICTION OVER THE
 TERMINATED SCHOOL DISTRICT OR DISTRICTS PURSUANT TO ANY OTHER  PROVISION
 OF LAW.
   B.  "COOPERATION  AGREEMENTS"  MEANS  AGREEMENTS  ENTERED INTO BETWEEN
 ELIGIBLE SCHOOL DISTRICTS TO IMPLEMENT THE SHARING OR  CONSOLIDATION  OF
 FUNCTIONS  OR  SERVICES, INCLUDING BUT NOT LIMITED TO: PROCUREMENT, REAL
 ESTATE AND FACILITY MANAGEMENT, FLEET MANAGEMENT, BUSINESS AND FINANCIAL
 SERVICES, ADMINISTRATIVE  SERVICES,  PAYROLL  ADMINISTRATION,  TIME  AND
 ATTENDANCE,   BENEFITS  ADMINISTRATION  AND  OTHER  TRANSACTIONAL  HUMAN
 RESOURCES FUNCTIONS, CONTRACT MANAGEMENT, GRANTS MANAGEMENT, TRANSPORTA-
 TION SERVICES, FACILITIES AND FUNCTION, HUMAN  SERVICES  FACILITIES  AND
 FUNCTIONS,  CUSTOMER  SERVICE  FACILITIES  AND FUNCTIONS AND INFORMATION
 TECHNOLOGY INFRASTRUCTURE, PROCESS, SERVICES AND FUNCTIONS.
   C. "ELIGIBLE SCHOOL DISTRICT" MEANS A SCHOOL DISTRICT THAT IS  SUBJECT
 TO  SECTION TWO THOUSAND TWENTY-THREE-A OF THIS PART, BUT SHALL NOT MEAN
 A SCHOOL DISTRICT THAT IS SUBJECT TO ARTICLE FIFTY-TWO OF THIS TITLE.
   D. "GOVERNMENT EFFICIENCY PLAN" MEANS A PLAN THAT  IDENTIFIES  COOPER-
 ATION  AGREEMENTS,  SHARED SERVICES AND/OR MERGERS OR EFFICIENCIES TO BE
 FULLY IMPLEMENTED BY ONE OR MORE  ELIGIBLE  SCHOOL  DISTRICTS  THAT  ARE
 SIGNATORIES TO THE PLAN.
   E.  "LEAD DISTRICT" MEANS THE ELIGIBLE SCHOOL DISTRICT THAT IS PARTIC-
 IPATING IN A GOVERNMENT EFFICIENCY PLAN WITH  MORE  THAN  ONE  SIGNATORY
 THAT  HAS ELECTED TO SUBMIT THE GOVERNMENT EFFICIENCY PLAN TO THE DIREC-
 TOR OF THE BUDGET ON BEHALF OF ALL SIGNATORIES TO THE PLAN.
   F. "SHARED SERVICES" MEANS  FUNCTIONAL  CONSOLIDATIONS  BY  WHICH  ONE
 ELIGIBLE  SCHOOL  DISTRICT COMPLETELY PROVIDES A SERVICE OR FUNCTION FOR
 ANOTHER ELIGIBLE SCHOOL DISTRICT, WHICH NO LONGER ENGAGES IN THAT  FUNC-
 TION OR SERVICE; SHARED OR COOPERATIVE SERVICES BETWEEN AND AMONG ELIGI-
 BLE  SCHOOL DISTRICTS; AND REGIONALIZED DELIVERY OF SERVICES BETWEEN AND
 AMONG ELIGIBLE SCHOOL  DISTRICTS.  THESE  SHARED  SERVICES  MAY  BE  FOR
 A. 8313--A                          9
 
 SERVICES  OR  FUNCTIONS  INCLUDING BUT NOT LIMITED TO: PROCUREMENT, REAL
 ESTATE AND FACILITY MANAGEMENT, FLEET MANAGEMENT, BUSINESS AND FINANCIAL
 SERVICES, ADMINISTRATIVE  SERVICES,  PAYROLL  ADMINISTRATION,  TIME  AND
 ATTENDANCE,   BENEFITS  ADMINISTRATION  AND  OTHER  TRANSACTIONAL  HUMAN
 RESOURCES FUNCTIONS, CONTRACT MANAGEMENT, GRANTS MANAGEMENT, TRANSPORTA-
 TION SERVICES, FACILITIES AND FUNCTIONS, HUMAN SERVICES  FACILITIES  AND
 FUNCTIONS,  CUSTOMER  SERVICE  FACILITIES  AND FUNCTIONS AND INFORMATION
 TECHNOLOGY INFRASTRUCTURE, PROCESSES, SERVICES AND FUNCTIONS.
   2. CERTIFICATION OF COMPLIANCE  WITH  TAX  LEVY  LIMIT.  A.  UPON  THE
 ADOPTION  OF THE BUDGET OF AN ELIGIBLE SCHOOL DISTRICT, THE CHIEF EXECU-
 TIVE OFFICER OF SUCH SCHOOL DISTRICT SHALL CERTIFY TO  THE  STATE  COMP-
 TROLLER,  THE  COMMISSIONER OF TAXATION AND FINANCE AND THE COMMISSIONER
 THAT THE BUDGET SO ADOPTED DOES NOT EXCEED THE TAX LEVY LIMIT PRESCRIBED
 BY SECTION TWO THOUSAND TWENTY-THREE-A OF THIS PART. SUCH  CERTIFICATION
 SHALL  BE  MADE IN A FORM AND MANNER PRESCRIBED BY THE STATE COMPTROLLER
 IN CONSULTATION WITH THE COMMISSIONER OF TAXATION AND  FINANCE  AND  THE
 COMMISSIONER.
   B. IN ORDER FOR SUCH CERTIFICATION TO GIVE RISE TO A REAL PROPERTY TAX
 FREEZE  CREDIT  UNDER SUBSECTION (BBB) OF SECTION SIX HUNDRED SIX OF THE
 TAX LAW, SUCH CERTIFICATION SHALL BE MADE NO LATER THAN THE TWENTY-FIRST
 DAY OF THE FISCAL YEAR TO WHICH IT APPLIES.
   C. IF SUCH A CERTIFICATION HAS BEEN MADE AND THE ACTUAL  TAX  LEVY  OF
 THE  SCHOOL  DISTRICT  EXCEEDS THE APPLICABLE TAX LEVY LIMIT, THE EXCESS
 AMOUNT SHALL BE PLACED IN RESERVE AND USED IN THE MANNER  PRESCRIBED  BY
 SUBDIVISION  FIVE  OF  SECTION TWO THOUSAND TWENTY-THREE-A OF THIS PART,
 EVEN IF A TAX LEVY IN EXCESS OF THE TAX LEVY LIMIT HAD BEEN DULY AUTHOR-
 IZED FOR THE APPLICABLE FISCAL YEAR BY THE SCHOOL DISTRICT VOTERS.
   D. NOTWITHSTANDING ANY PROVISION OF LAW TO THE CONTRARY, EVERY  SCHOOL
 DISTRICT THAT IS SUBJECT TO THE PROVISIONS OF SECTION TWO THOUSAND TWEN-
 TY-THREE-A  OF  THIS  PART SHALL REPORT BOTH ITS PROPOSED BUDGET AND ITS
 ADOPTED BUDGET TO THE OFFICE OF THE STATE COMPTROLLER  AND  THE  COMMIS-
 SIONER  AT  THE TIME AND IN THE MANNER AS THEY MAY PRESCRIBE, WHETHER OR
 NOT SUCH BUDGET HAS BEEN OR WILL BE CERTIFIED AS PROVIDED BY THIS SUBDI-
 VISION.
   3. SCHOOL DISTRICT  GOVERNMENT  EFFICIENCY  PLANS  SUBMITTED  BY  LEAD
 DISTRICT.  A.  THE  SUPERINTENDENT OF EACH LEAD DISTRICT SHALL SUBMIT TO
 THE DIRECTOR OF THE BUDGET BY JUNE FIRST,  TWO  THOUSAND  TWENTY-SIX,  A
 GOVERNMENT  EFFICIENCY  PLAN  THAT  DEMONSTRATES  THREE YEAR SAVINGS AND
 EFFICIENCIES OF AT LEAST ONE PERCENT  PER  YEAR  FROM  SHARED  SERVICES,
 COOPERATION AGREEMENTS AND/OR MERGERS OR EFFICIENCIES OVER THE AGGREGATE
 TWO THOUSAND TWENTY-FIVE--TWO THOUSAND TWENTY-SIX SCHOOL YEAR TAX LEVIES
 FOR ALL ELIGIBLE SCHOOL DISTRICTS THAT ARE SIGNATORIES TO SUCH PLAN.
   (I)  THE  SUPERINTENDENT  OF  EACH  ELIGIBLE SCHOOL DISTRICT THAT IS A
 SIGNATORY TO A GOVERNMENT EFFICIENCY PLAN SHALL  SUBMIT  TO  THE  SUPER-
 INTENDENT  OF  THE  LEAD DISTRICT BY MAY FIFTEENTH, TWO THOUSAND TWENTY-
 SIX, A WRITTEN CERTIFICATION THAT THE ELIGIBLE SCHOOL DISTRICT AGREES TO
 UNDERTAKE ITS BEST EFFORTS TO FULLY IMPLEMENT BY  THE  END  OF  THE  TWO
 THOUSAND TWENTY-SEVEN--TWO THOUSAND TWENTY-EIGHT SCHOOL YEAR THE COOPER-
 ATION AGREEMENTS, MERGERS, EFFICIENCIES AND/OR SHARED SERVICES SPECIFIED
 FOR THE ELIGIBLE SCHOOL DISTRICT IN SUCH PLAN.
   (II) THE CHIEF FINANCIAL OFFICER OF A SCHOOL DISTRICT THAT IS A SIGNA-
 TORY  TO A GOVERNMENT EFFICIENCY PLAN SHALL SUBMIT TO THE SUPERINTENDENT
 OF THE LEAD DISTRICT BY MAY FIFTEENTH, TWO THOUSAND TWENTY-SIX, A  WRIT-
 TEN  CERTIFICATION  THAT IN HIS OR HER PROFESSIONAL OPINION, FULL IMPLE-
 MENTATION BY THE END OF  THE  TWO  THOUSAND  TWENTY-SEVEN--TWO  THOUSAND
 TWENTY-EIGHT  SCHOOL  YEAR OF THE COOPERATION AGREEMENTS, MERGERS, EFFI-
 A. 8313--A                         10
 
 CIENCIES AND/OR SHARED SERVICES THAT ARE TO  BE  TAKEN  BY  SUCH  SCHOOL
 DISTRICT ITSELF AS SPECIFIED IN SUCH PLAN WILL RESULT IN THE SAVINGS SET
 FORTH IN SUCH PLAN ATTRIBUTABLE TO SUCH SCHOOL DISTRICT.
   (III)  THE  CHIEF  FINANCIAL  OFFICER OF EACH ELIGIBLE SCHOOL DISTRICT
 THAT IS A SIGNATORY TO A GOVERNMENT EFFICIENCY PLAN SHALL SUBMIT TO  THE
 LEAD  DISTRICT  BY  MAY  FIFTEENTH,  TWO  THOUSAND TWENTY-SIX, A WRITTEN
 CERTIFICATION THAT IN HIS OR HER PROFESSIONAL OPINION, FULL  IMPLEMENTA-
 TION  OF THE COOPERATION AGREEMENTS, MERGERS, EFFICIENCIES AND/OR SHARED
 SERVICES AS SPECIFIED FOR ALL OF THE ELIGIBLE SCHOOL DISTRICTS THAT  ARE
 SIGNATORIES  TO  SUCH PLAN WILL RESULT IN SAVINGS OVER THE AGGREGATE TWO
 THOUSAND TWENTY-FIVE--TWO THOUSAND TWENTY-SIX SCHOOL YEAR TAX LEVIES FOR
 ALL ELIGIBLE SCHOOL DISTRICTS THAT ARE SIGNATORIES TO SUCH  PLAN  OF  AT
 LEAST ONE PERCENT IN EACH OF THE TWO THOUSAND TWENTY-SEVEN--TWO THOUSAND
 TWENTY-EIGHT,  THE  TWO  THOUSAND TWENTY-EIGHT--TWO THOUSAND TWENTY-NINE
 AND THE TWO THOUSAND TWENTY-NINE--TWO THOUSAND THIRTY SCHOOL YEARS.
   B. THE CHIEF FINANCIAL OFFICER OF EACH LEAD DISTRICT SHALL SUBMIT  THE
 FOLLOWING  DOCUMENTS  TO  THE  DIRECTOR  OF THE BUDGET ON OR BEFORE JUNE
 FIRST, TWO THOUSAND TWENTY-SIX:   (I) THE  GOVERNMENT  EFFICIENCY  PLAN;
 (II)  A  LIST  OF  ALL ELIGIBLE SCHOOL DISTRICTS THAT ARE SIGNATORIES TO
 SUCH PLAN; (III) ALL OF THE CERTIFICATIONS REQUIRED BY  PARAGRAPH  A  OF
 THIS  SUBDIVISION;  AND  (IV)  AN  ANALYSIS  OF  THE AGGREGATE AMOUNT OF
 SAVINGS SET FORTH IN SUCH  PLAN  ATTRIBUTABLE  TO  ALL  ELIGIBLE  SCHOOL
 DISTRICTS THAT ARE SIGNATORIES TO SUCH PLAN THAT WILL BE ACHIEVED IF THE
 COOPERATION  AGREEMENTS,  MERGERS,  EFFICIENCIES  AND/OR SHARED SERVICES
 IDENTIFIED IN SUCH PLAN ARE FULLY IMPLEMENTED BY  THE  END  OF  THE  TWO
 THOUSAND  TWENTY-SEVEN--TWO  THOUSAND  TWENTY-EIGHT  SCHOOL  YEAR.   THE
 DIRECTOR OF THE BUDGET SHALL REVIEW SUCH DOCUMENTS  AND  SHALL  CONSIDER
 PAST EFFICIENCIES, SHARED SERVICES AND REFORMS IN THEIR APPROVAL PROCESS
 TO  DETERMINE WHETHER THE REQUIREMENTS OF THIS SUBDIVISION HAVE BEEN MET
 WITH RESPECT TO EACH ELIGIBLE SCHOOL DISTRICT THAT IS A SIGNATORY TO THE
 GOVERNMENT EFFICIENCY PLAN AND SHALL NOTIFY THE COMMISSIONER OF TAXATION
 AND FINANCE OF SUCH DETERMINATIONS NO LATER THAN JULY THIRTY-FIRST,  TWO
 THOUSAND TWENTY-SIX.
   4.  SCHOOL  DISTRICT GOVERNMENT EFFICIENCY PLANS SUBMITTED BY A SINGLE
 ELIGIBLE SCHOOL DISTRICT. A. WHILE LOCALITIES MAY  OFFER  A  VARIETY  OF
 APPROACHES  IT  IS  ANTICIPATED  THAT  THE COUNTY GOVERNMENT OR BOARD OF
 COOPERATIVE EDUCATIONAL SERVICES WILL CONVENE AND FACILITATE  A  PROCESS
 AND  SUBMIT  A  COUNTY WIDE OR BOARD OF COOPERATIVE EDUCATIONAL SERVICES
 REGION WIDE PLAN FOR APPROVAL. AS SUCH, ELIGIBLE  SCHOOL  DISTRICTS  ARE
 STRONGLY  ENCOURAGED  TO DEVELOP A SINGLE GOVERNMENT EFFICIENCY PLAN FOR
 ALL OF THE ELIGIBLE SCHOOL  DISTRICTS  IN  THEIR  BOARD  OF  COOPERATION
 EDUCATIONAL  SERVICES  DISTRICT.  HOWEVER,  THE  SUPERINTENDENT  OF EACH
 ELIGIBLE SCHOOL DISTRICT THAT IS NOT PARTICIPATING IN A GOVERNMENT EFFI-
 CIENCY PLAN WITH MORE THAN ONE SIGNATORY MAY SUBMIT TO THE  DIRECTOR  OF
 THE  BUDGET  BY  JUNE FIRST, TWO THOUSAND TWENTY-SIX, A GOVERNMENT EFFI-
 CIENCY PLAN THAT DEMONSTRATES THREE YEAR SAVINGS AND EFFICIENCIES OF  AT
 LEAST  ONE PERCENT PER YEAR FROM SHARED SERVICES, COOPERATION AGREEMENTS
 AND/OR MERGERS OR EFFICIENCIES OVER SUCH ELIGIBLE SCHOOL DISTRICT'S  TWO
 THOUSAND TWENTY-FIVE--TWO THOUSAND TWENTY-SIX SCHOOL YEAR TAX LEVY.
   (I)  IN THE EVENT AN ELIGIBLE SCHOOL DISTRICT CHOOSES TO SUBMIT SUCH A
 GOVERNMENT EFFICIENCY PLAN, THE SUPERINTENDENT OF SUCH  ELIGIBLE  SCHOOL
 DISTRICT  SHALL  SUBMIT TO THE DIRECTOR OF THE BUDGET BY JUNE FIRST, TWO
 THOUSAND TWENTY-SIX, A WRITTEN CERTIFICATION THAT SUCH  ELIGIBLE  SCHOOL
 DISTRICT  AGREES TO UNDERTAKE ITS BEST EFFORTS TO FULLY IMPLEMENT BY THE
 END OF THE TWO THOUSAND TWENTY-SEVEN--TWO THOUSAND  TWENTY-EIGHT  SCHOOL
 A. 8313--A                         11

 YEAR  THE  COOPERATION  AGREEMENTS,  MERGERS, EFFICIENCIES AND/OR SHARED
 SERVICES SPECIFIED IN SUCH PLAN.
   (II)  IN  THE EVENT A SCHOOL DISTRICT CHOOSES TO SUBMIT SUCH A GOVERN-
 MENT EFFICIENCY PLAN, THE  CHIEF  FINANCIAL  OFFICER  OF  SUCH  ELIGIBLE
 SCHOOL  DISTRICT  SHALL  SUBMIT  TO  THE  DIRECTOR OF THE BUDGET BY JUNE
 FIRST, TWO THOUSAND TWENTY-SIX, AN ANALYSIS OF THE SAVINGS SET FORTH  IN
 SUCH  PLAN  THAT  WILL BE ACHIEVED IF THE COOPERATION AGREEMENTS, SHARED
 SERVICES AND/OR MERGERS OR EFFICIENCIES  IDENTIFIED  IN  SUCH  PLAN  ARE
 FULLY IMPLEMENTED BY THE END OF THE TWO THOUSAND TWENTY-SEVEN--TWO THOU-
 SAND  TWENTY-EIGHT  SCHOOL YEAR, AS WELL AS A WRITTEN CERTIFICATION THAT
 IN HIS OR HER PROFESSIONAL OPINION, FULL IMPLEMENTATION OF  THE  COOPER-
 ATION AGREEMENTS, MERGERS, EFFICIENCIES AND/OR SHARED SERVICES AS SPECI-
 FIED  IN  SUCH PLAN WILL RESULT IN SAVINGS OVER ITS TWO THOUSAND TWENTY-
 FIVE--TWO THOUSAND TWENTY-SIX SCHOOL YEAR  TAX  LEVY  OF  AT  LEAST  ONE
 PERCENT  IN  EACH OF THE TWO THOUSAND TWENTY-SEVEN--TWO THOUSAND TWENTY-
 EIGHT, THE TWO THOUSAND TWENTY-EIGHT--TWO THOUSAND TWENTY-NINE  AND  THE
 TWO THOUSAND TWENTY-NINE--TWO THOUSAND THIRTY SCHOOL YEARS.
   B.  THE  DIRECTOR OF THE BUDGET SHALL REVIEW THE DOCUMENTS REFERRED TO
 IN PARAGRAPH A OF THIS SUBDIVISION AND SHALL CONSIDER PAST EFFICIENCIES,
 SHARED SERVICES AND REFORMS  IN  THEIR  APPROVAL  PROCESS  TO  DETERMINE
 WHETHER  THE REQUIREMENTS OF THIS SUBDIVISION HAVE BEEN MET WITH RESPECT
 TO AN ELIGIBLE SCHOOL DISTRICT THAT HAS SUBMITTED A GOVERNMENT EFFICIEN-
 CY PLAN AND SHALL NOTIFY THE COMMISSIONER OF  TAXATION  AND  FINANCE  OF
 SUCH  DETERMINATION  NO LATER THAN JULY THIRTY-FIRST, TWO THOUSAND TWEN-
 TY-SIX.
   § 3. The general municipal law is amended by adding a new section  3-d
 to read as follows:
   §  3-D.  CERTIFICATION OF COMPLIANCE WITH PROPERTY TAX FREEZE REQUIRE-
 MENTS. A MUNICIPAL CORPORATION OR AN INDEPENDENT SPECIAL  DISTRICT  THAT
 IS  SUBJECT  TO  THE  PROVISIONS OF SECTION THREE-C OF THIS ARTICLE MUST
 COMPLY WITH THE REQUIREMENTS OF SUBDIVISION TWO OF THIS SECTION IN ORDER
 TO RENDER ITS TAXPAYERS ELIGIBLE FOR THE REAL PROPERTY TAX FREEZE CREDIT
 AUTHORIZED BY SUBSECTION (BBB) OF SECTION SIX HUNDRED SIX OF THE TAX LAW
 FOR A FISCAL YEAR STARTING IN TWO THOUSAND TWENTY-SIX.  THE PROPERTY TAX
 CUTS WILL BE EXTENDED FOR A SECOND YEAR IN  JURISDICTIONS  WHICH  COMPLY
 WITH  THE  TAX  CAP AND HAVE A STATE APPROVED GOVERNMENT EFFICIENCY PLAN
 WHICH DEMONSTRATE THREE YEAR SAVINGS AND EFFICIENCIES OF  AT  LEAST  ONE
 PERCENT  PER  YEAR  FROM  SHARED SERVICES, COOPERATION AGREEMENTS AND/OR
 MERGERS OR EFFICIENCIES. THE DIRECTOR OF THE BUDGET SHALL CONSIDER  PAST
 EFFICIENCIES,  SHARED  SERVICES  AND  REFORMS IN THEIR APPROVAL PROCESS.
 WHILE LOCALITIES MAY OFFER A VARIETY OF  APPROACHES  IT  IS  ANTICIPATED
 THAT  THE COUNTY GOVERNMENT OR BOARD OF COOPERATIVE EDUCATIONAL SERVICES
 WILL CONVENE AND FACILITATE A PROCESS AND SUBMIT A COUNTY WIDE OR  BOARD
 OF  COOPERATIVE  EDUCATIONAL  SERVICES REGION WIDE PLAN FOR APPROVAL.  A
 MUNICIPAL CORPORATION OR AN INDEPENDENT SPECIAL DISTRICT THAT IS SUBJECT
 TO THE PROVISIONS OF SECTION THREE-C OF THIS ARTICLE  MUST  COMPLY  WITH
 THE  REQUIREMENTS  OF  SUBDIVISION  TWO  AND EITHER SUBDIVISION THREE OR
 SUBDIVISION FOUR OF THIS SECTION IN ORDER TO RENDER ITS TAXPAYERS ELIGI-
 BLE FOR THE REAL PROPERTY TAX FREEZE  CREDIT  AUTHORIZED  BY  SUBSECTION
 (BBB) OF SECTION SIX HUNDRED SIX OF THE TAX LAW FOR A FISCAL YEAR START-
 ING  IN  TWO THOUSAND TWENTY-SEVEN. PROVIDED HOWEVER, THAT A CITY WITH A
 DEPENDENT SCHOOL DISTRICT MUST COMPLY WITH THE REQUIREMENTS OF  SUBDIVI-
 SION  TWO  OF THIS SECTION IN ORDER TO RENDER ITS TAXPAYERS ELIGIBLE FOR
 THE REAL PROPERTY TAX FREEZE CREDIT AUTHORIZED BY  SUBSECTION  (BBB)  OF
 SECTION SIX HUNDRED SIX OF THE TAX LAW FOR A FISCAL YEAR STARTING IN TWO
 THOUSAND TWENTY-FIVE AND COMPLY WITH THE REQUIREMENTS OF SUBDIVISION TWO
 A. 8313--A                         12
 
 OF  THIS  SECTION,  AND  BOTH THE CITY AND ITS DEPENDENT SCHOOL DISTRICT
 MUST JOINTLY COMPLY WITH THE REQUIREMENTS OF SUBDIVISION THREE OR SUBDI-
 VISION FOUR OF THIS SECTION, IN ORDER TO RENDER ITS  TAXPAYERS  ELIGIBLE
 FOR  THE  REAL PROPERTY TAX FREEZE CREDIT AUTHORIZED BY SUBSECTION (BBB)
 OF SECTION SIX HUNDRED SIX OF THE TAX LAW FOR A FISCAL YEAR STARTING  IN
 TWO THOUSAND TWENTY-SIX OR TWO THOUSAND TWENTY-SEVEN.
   1. DEFINITIONS.  AS USED IN THIS SECTION:
   (A)  "MERGERS"  MEANS: CONSOLIDATIONS OR DISSOLUTIONS OF LOCAL GOVERN-
 MENT UNITS IN ACCORDANCE WITH ARTICLE SEVENTEEN-A  OF  THIS  CHAPTER  OR
 REORGANIZATIONS,  CONSOLIDATIONS,  OR  DISSOLUTIONS  OF LOCAL GOVERNMENT
 UNITS IN WHICH ONE OR MORE LOCAL GOVERNMENT  UNITS  ARE  TERMINATED  AND
 ANOTHER  LOCAL  GOVERNMENT UNIT ASSUMES JURISDICTION OVER THE TERMINATED
 LOCAL GOVERNMENT UNIT  OR UNITS PURSUANT TO ANY OTHER PROVISION OF LAW.
   (B) "COOPERATION AGREEMENTS" MEANS  AGREEMENTS  ENTERED  INTO  BETWEEN
 LOCAL  GOVERNMENT  UNITS  TO  IMPLEMENT  THE SHARING OR CONSOLIDATION OF
 FUNCTIONS OR SERVICES, INCLUDING BUT NOT LIMITED TO:  PROCUREMENT,  REAL
 ESTATE AND FACILITY MANAGEMENT, FLEET MANAGEMENT, BUSINESS AND FINANCIAL
 SERVICES,  ADMINISTRATIVE  SERVICES,  PAYROLL  ADMINISTRATION,  TIME AND
 ATTENDANCE,  BENEFITS  ADMINISTRATION  AND  OTHER  TRANSACTIONAL   HUMAN
 RESOURCES FUNCTIONS, CONTRACT MANAGEMENT, GRANTS MANAGEMENT, TRANSPORTA-
 TION  SERVICES,  FACILITIES  AND FUNCTION, HUMAN SERVICES FACILITIES AND
 FUNCTIONS, CUSTOMER SERVICE FACILITIES  AND  FUNCTIONS  AND  INFORMATION
 TECHNOLOGY INFRASTRUCTURE, PROCESS, SERVICES AND FUNCTIONS.
   (C)  "DEPENDENT  SCHOOL  DISTRICT"  MEANS  A  SCHOOL  DISTRICT THAT IS
 SUBJECT TO ARTICLE FIFTY-TWO OF THE EDUCATION LAW AND THAT HAS  A  POPU-
 LATION OF LESS THAN ONE MILLION.
   (D)  "GOVERNMENT EFFICIENCY PLAN" MEANS A PLAN THAT IDENTIFIES COOPER-
 ATION AGREEMENTS, SHARED SERVICES AND/OR MERGERS OR EFFICIENCIES  TO  BE
 FULLY  IMPLEMENTED BY ONE OR MORE LOCAL GOVERNMENT UNITS THAT ARE SIGNA-
 TORIES TO THE PLAN.
   (E) "INDEPENDENT SPECIAL DISTRICT" MEANS A SPECIAL DISTRICT AS DEFINED
 BY SECTION ONE HUNDRED TWO OF THE REAL PROPERTY TAX LAW THAT EITHER  (I)
 HAS  A  SEPARATE INDEPENDENT ELECTED BOARD, AND EITHER HAS THE AUTHORITY
 TO LEVY A TAX, OR CAN REQUIRE A MUNICIPAL CORPORATION TO LEVY A  TAX  ON
 ITS  BEHALF,  OR  (II) HAS A SEPARATE INDEPENDENT BOARD APPOINTED BY THE
 GOVERNING BODY OF ANOTHER  MUNICIPAL  CORPORATION  AND  EITHER  HAS  THE
 AUTHORITY TO LEVY A TAX OR CAN REQUIRE A MUNICIPAL CORPORATION TO LEVY A
 TAX ON ITS BEHALF.
   (F)  "LEAD LOCAL GOVERNMENT UNIT" MEANS THE LOCAL GOVERNMENT UNIT THAT
 IS PARTICIPATING IN A GOVERNMENT EFFICIENCY  PLAN  WITH  MORE  THAN  ONE
 SIGNATORY  THAT  HAS ELECTED TO SUBMIT THE GOVERNMENT EFFICIENCY PLAN TO
 THE DIRECTOR OF THE BUDGET ON BEHALF OF ALL SIGNATORIES TO THE PLAN.
   (G) "LOCAL GOVERNMENT UNIT" MEANS A MUNICIPAL CORPORATION OR AN  INDE-
 PENDENT  SPECIAL  DISTRICT  THAT IS SUBJECT TO THE PROVISIONS OF SECTION
 THREE-C OF THIS ARTICLE.
   (H) "SHARED SERVICES" MEANS FUNCTIONAL  CONSOLIDATIONS  BY  WHICH  ONE
 LOCAL  GOVERNMENT  UNIT  COMPLETELY  PROVIDES  A SERVICE OR FUNCTION FOR
 ANOTHER LOCAL GOVERNMENT UNIT, WHICH NO LONGER ENGAGES IN THAT  FUNCTION
 OR  SERVICE;  SHARED  OR  COOPERATIVE  SERVICES  BETWEEN AND AMONG LOCAL
 GOVERNMENT UNITS; AND REGIONALIZED  DELIVERY  OF  SERVICES  BETWEEN  AND
 AMONG LOCAL GOVERNMENT UNITS.  THESE SHARED SERVICES MAY BE FOR SERVICES
 OR FUNCTIONS INCLUDING BUT NOT LIMITED TO:  PROCUREMENT, REAL ESTATE AND
 FACILITY  MANAGEMENT, FLEET MANAGEMENT, BUSINESS AND FINANCIAL SERVICES,
 ADMINISTRATIVE SERVICES, PAYROLL ADMINISTRATION,  TIME  AND  ATTENDANCE,
 BENEFITS  ADMINISTRATION  AND  OTHER TRANSACTIONAL HUMAN RESOURCES FUNC-
 TIONS, CONTRACT MANAGEMENT, GRANTS MANAGEMENT, TRANSPORTATION  SERVICES,
 A. 8313--A                         13
 
 FACILITIES  AND  FUNCTIONS,  HUMAN  SERVICES  FACILITIES  AND FUNCTIONS,
 CUSTOMER SERVICE FACILITIES AND  FUNCTIONS  AND  INFORMATION  TECHNOLOGY
 INFRASTRUCTURE, PROCESSES, SERVICES AND FUNCTIONS.
   2.  CERTIFICATION  OF  COMPLIANCE  WITH  TAX  LEVY LIMIT. (A) UPON THE
 ADOPTION OF THE BUDGET OF A LOCAL GOVERNMENT UNIT, THE  CHIEF  EXECUTIVE
 OFFICER OR BUDGET OFFICER OF SUCH LOCAL GOVERNMENT UNIT SHALL CERTIFY TO
 THE  STATE COMPTROLLER AND THE COMMISSIONER OF TAXATION AND FINANCE THAT
 THE BUDGET SO ADOPTED DOES NOT EXCEED THE TAX LEVY LIMIT  PRESCRIBED  IN
 SECTION  THREE-C OF THIS ARTICLE AND, IF THE GOVERNING BODY OF THE LOCAL
 GOVERNMENT UNIT DID ENACT A LOCAL LAW OR APPROVE A RESOLUTION  TO  OVER-
 RIDE  THE  TAX  LEVY LIMIT, THAT SUCH LOCAL LAW OR RESOLUTION WAS SUBSE-
 QUENTLY REPEALED. SUCH CERTIFICATION SHALL BE MADE IN A FORM AND  MANNER
 PRESCRIBED BY THE STATE COMPTROLLER IN CONSULTATION WITH THE COMMISSION-
 ER OF TAXATION AND FINANCE.
   (B)  IN  ORDER  FOR SUCH CERTIFICATION TO GIVE RISE TO A REAL PROPERTY
 TAX FREEZE CREDIT UNDER SUBSECTION (BBB) OF SECTION SIX HUNDRED  SIX  OF
 THE  TAX LAW, SUCH CERTIFICATION SHALL BE MADE NO LATER THAN THE TWENTY-
 FIRST DAY OF THE FISCAL YEAR TO WHICH IT APPLIES.
   (C) NOTWITHSTANDING ANY OTHER LAW TO THE CONTRARY, IF SUCH  A  CERTIF-
 ICATION  HAS  BEEN  MADE AND THE ACTUAL TAX LEVY OF THE LOCAL GOVERNMENT
 UNIT EXCEEDS THE APPLICABLE TAX LEVY LIMIT, THE EXCESS AMOUNT  SHALL  BE
 PLACED  IN  RESERVE AND USED IN THE MANNER PRESCRIBED BY SUBDIVISION SIX
 OF SECTION THREE-C OF THIS ARTICLE, EVEN IF A TAX LEVY IN EXCESS OF  THE
 TAX  LEVY  LIMIT HAD BEEN AUTHORIZED FOR THE APPLICABLE FISCAL YEAR BY A
 DULY ADOPTED LOCAL LAW OR RESOLUTION.
   (D) NOTWITHSTANDING ANY PROVISION OF LAW TO THE CONTRARY, EVERY  LOCAL
 GOVERNMENT  UNIT  SHALL  REPORT BOTH ITS PROPOSED BUDGET AND ITS ADOPTED
 BUDGET TO THE OFFICE OF THE STATE COMPTROLLER AT THE  TIME  AND  IN  THE
 MANNER  AS  HE OR SHE MAY PRESCRIBE, WHETHER OR NOT SUCH BUDGET HAS BEEN
 OR WILL BE CERTIFIED AS PROVIDED BY THIS SUBDIVISION.
   3. LOCAL GOVERNMENT GOVERNMENT  EFFICIENCY  PLANS  SUBMITTED  BY  LEAD
 LOCAL GOVERNMENT UNIT. (A) THE CHIEF EXECUTIVE OFFICER OR BUDGET OFFICER
 OF  EACH  LEAD LOCAL GOVERNMENT UNIT SHALL SUBMIT TO THE DIRECTOR OF THE
 BUDGET BY JUNE FIRST, TWO THOUSAND TWENTY-SIX, A  GOVERNMENT  EFFICIENCY
 PLAN  THAT  DEMONSTRATES THREE YEAR SAVINGS AND EFFICIENCIES OF AT LEAST
 ONE PERCENT PER YEAR FROM SHARED SERVICES, COOPERATION AGREEMENTS AND/OR
 MERGERS OR EFFICIENCIES OVER THE AGGREGATE TAX LEVIES FOR  FISCAL  YEARS
 BEGINNING IN TWO THOUSAND TWENTY-FIVE FOR ALL LOCAL GOVERNMENT UNITS AND
 DEPENDENT SCHOOL DISTRICTS THAT ARE SIGNATORIES TO SUCH PLAN.
   (I)  THE  CHIEF  EXECUTIVE  OFFICER  OR  BUDGET  OFFICER OF EACH LOCAL
 GOVERNMENT UNIT AND DEPENDENT SCHOOL DISTRICT THAT IS A SIGNATORY  TO  A
 GOVERNMENT  EFFICIENCY  PLAN SHALL SUBMIT TO THE CHIEF EXECUTIVE OFFICER
 OR BUDGET OFFICER OF THE LEAD LOCAL GOVERNMENT UNIT  BY  MAY  FIFTEENTH,
 TWO  THOUSAND TWENTY-SIX, A WRITTEN CERTIFICATION THAT THE LOCAL GOVERN-
 MENT UNIT OR DEPENDENT SCHOOL DISTRICT  AGREES  TO  UNDERTAKE  ITS  BEST
 EFFORTS TO FULLY IMPLEMENT BY THE END OF THE LOCAL FISCAL YEAR BEGINNING
 IN  TWO THOUSAND TWENTY-EIGHT THE COOPERATION AGREEMENTS, MERGERS, EFFI-
 CIENCIES AND/OR SHARED SERVICES SPECIFIED FOR THE LOCAL GOVERNMENT  UNIT
 OR DEPENDENT SCHOOL DISTRICT IN SUCH PLAN.
   (II)  THE  CHIEF  FINANCIAL OFFICER OF A LOCAL GOVERNMENT UNIT AND THE
 CHIEF FISCAL OFFICER OF THE DEPENDENT SCHOOL DISTRICT, THAT IS A  SIGNA-
 TORY TO A GOVERNMENT EFFICIENCY PLAN SHALL SUBMIT TO THE CHIEF EXECUTIVE
 OFFICER OF THE LEAD LOCAL GOVERNMENT UNIT BY MAY FIFTEENTH, TWO THOUSAND
 TWENTY-SIX,  A  WRITTEN  CERTIFICATION  THAT  IN HIS OR HER PROFESSIONAL
 OPINION, FULL IMPLEMENTATION BY THE END OF THE LOCAL FISCAL YEAR  BEGIN-
 NING  IN TWO THOUSAND TWENTY-EIGHT, OF THE COOPERATION AGREEMENTS, MERG-
 A. 8313--A                         14
 
 ERS, EFFICIENCIES AND/OR SHARED SERVICES THAT ARE TO BE  TAKEN  BY  SUCH
 LOCAL  GOVERNMENT  UNIT  ITSELF AS SPECIFIED IN SUCH PLAN WILL RESULT IN
 THE SAVINGS SET FORTH IN THE GOVERNMENT EFFICIENCY PLAN ATTRIBUTABLE  TO
 SUCH LOCAL GOVERNMENT UNIT OR DEPENDENT SCHOOL DISTRICT.
   (III)  THE  CHIEF  FINANCIAL OFFICER OF EACH LOCAL GOVERNMENT UNIT AND
 DEPENDENT SCHOOL DISTRICT THAT IS A SIGNATORY TO A GOVERNMENT EFFICIENCY
 PLAN SHALL SUBMIT TO THE LEAD LOCAL GOVERNMENT UNIT  BY  MAY  FIFTEENTH,
 TWO  THOUSAND  TWENTY-SIX,  A  WRITTEN  CERTIFICATION THAT IN HIS OR HER
 PROFESSIONAL OPINION, FULL IMPLEMENTATION OF THE COOPERATION AGREEMENTS,
 MERGERS, EFFICIENCIES AND/OR SHARED SERVICES AS SPECIFIED FOR ALL OF THE
 LOCAL GOVERNMENT UNITS AND DEPENDENT SCHOOL DISTRICTS THAT ARE  SIGNATO-
 RIES  TO  SUCH PLAN WILL RESULT IN SAVINGS OVER THE AGGREGATE TAX LEVIES
 FOR FISCAL YEARS BEGINNING IN TWO THOUSAND  TWENTY-FIVE  FOR  ALL  LOCAL
 GOVERNMENT  UNITS  THAT  ARE  SIGNATORIES  TO  SUCH PLAN OF AT LEAST ONE
 PERCENT IN EACH OF THE FISCAL YEARS BEGINNING IN  TWO  THOUSAND  TWENTY-
 EIGHT,  BEGINNING IN TWO THOUSAND TWENTY-NINE AND BEGINNING IN TWO THOU-
 SAND THIRTY.
   (B) THE CHIEF FINANCIAL OFFICER OF EACH  LEAD  LOCAL  GOVERNMENT  UNIT
 SHALL SUBMIT THE FOLLOWING DOCUMENTS TO THE DIRECTOR OF THE BUDGET ON OR
 BEFORE  JUNE  FIRST,  TWO THOUSAND TWENTY-SIX:  (I) THE GOVERNMENT EFFI-
 CIENCY PLAN; (II) A LIST OF ALL LOCAL  GOVERNMENT  UNITS  AND  DEPENDENT
 SCHOOL  DISTRICTS  THAT  ARE  SIGNATORIES TO SUCH PLAN; (III) ALL OF THE
 CERTIFICATIONS REQUIRED BY PARAGRAPH (A) OF THIS SUBDIVISION;  AND  (IV)
 AN  ANALYSIS  OF  THE AGGREGATE AMOUNT OF SAVINGS SET FORTH IN SUCH PLAN
 ATTRIBUTABLE  TO  ALL  LOCAL  GOVERNMENT  UNITS  AND  DEPENDENT   SCHOOL
 DISTRICTS THAT ARE SIGNATORIES TO SUCH PLAN THAT WILL BE ACHIEVED IF THE
 COOPERATION  AGREEMENTS,  SHARED SERVICES AND/OR MERGERS OR EFFICIENCIES
 IDENTIFIED IN SUCH PLAN ARE FULLY IMPLEMENTED BY THE END  OF  THE  LOCAL
 FISCAL  YEAR BEGINNING IN TWO THOUSAND TWENTY-EIGHT. THE DIRECTOR OF THE
 BUDGET SHALL REVIEW SUCH DOCUMENTS AND SHALL CONSIDER PAST EFFICIENCIES,
 SHARED SERVICES AND REFORMS  IN  THEIR  APPROVAL  PROCESS  TO  DETERMINE
 WHETHER  THE REQUIREMENTS OF THIS SUBDIVISION HAVE BEEN MET WITH RESPECT
 TO EACH LOCAL GOVERNMENT UNIT AND DEPENDENT SCHOOL DISTRICT  THAT  IS  A
 SIGNATORY TO THE GOVERNMENT EFFICIENCY PLAN AND SHALL NOTIFY THE COMMIS-
 SIONER OF TAXATION AND FINANCE OF SUCH DETERMINATIONS NO LATER THAN JULY
 THIRTY-FIRST, TWO THOUSAND TWENTY-SIX.
   4.  LOCAL GOVERNMENT GOVERNMENT EFFICIENCY PLANS SUBMITTED BY A SINGLE
 LOCAL GOVERNMENT UNIT. (A) WHILE  LOCALITIES  MAY  OFFER  A  VARIETY  OF
 APPROACHES  IT  IS  ANTICIPATED  THAT  THE COUNTY GOVERNMENT OR BOARD OF
 COOPERATIVE EDUCATIONAL SERVICES WILL CONVENE AND FACILITATE  A  PROCESS
 AND  SUBMIT  A  COUNTY WIDE OR BOARD OF COOPERATIVE EDUCATIONAL SERVICES
 REGION WIDE PLAN FOR APPROVAL.  AS  SUCH,  LOCAL  GOVERNMENT  UNITS  ARE
 STRONGLY  ENCOURAGED  TO DEVELOP A SINGLE GOVERNMENT EFFICIENCY PLAN FOR
 ALL OF THE LOCAL GOVERNMENT UNITS IN THEIR COUNTY.  HOWEVER,  THE  CHIEF
 EXECUTIVE  OFFICER  OR BUDGET OFFICER OF EACH LOCAL GOVERNMENT UNIT THAT
 IS NOT PARTICIPATING IN A GOVERNMENT EFFICIENCY PLAN WITH MORE THAN  ONE
 SIGNATORY  MAY  SUBMIT  TO THE DIRECTOR OF THE BUDGET BY JUNE FIRST, TWO
 THOUSAND TWENTY-SIX, A  GOVERNMENT  EFFICIENCY  PLAN  THAT  DEMONSTRATES
 THREE  YEAR  SAVINGS  AND  EFFICIENCIES OF AT LEAST ONE PERCENT PER YEAR
 FROM SHARED SERVICES, COOPERATION AGREEMENTS AND/OR MERGERS OR EFFICIEN-
 CIES OVER SUCH LOCAL GOVERNMENT UNIT'S TAX  LEVY  FOR  THE  FISCAL  YEAR
 BEGINNING IN TWO THOUSAND TWENTY-FIVE.
   (I)  IN  THE  EVENT  A  LOCAL GOVERNMENT UNIT CHOOSES TO SUBMIT SUCH A
 GOVERNMENT EFFICIENCY PLAN, THE CHIEF EXECUTIVE OFFICER OR BUDGET  OFFI-
 CER  OF  SUCH  LOCAL GOVERNMENT UNIT SHALL SUBMIT TO THE DIRECTOR OF THE
 BUDGET BY JUNE FIRST, TWO THOUSAND TWENTY-SIX, A  WRITTEN  CERTIFICATION
 A. 8313--A                         15

 THAT  SUCH LOCAL GOVERNMENT UNIT AGREES TO UNDERTAKE ITS BEST EFFORTS TO
 FULLY IMPLEMENT BY THE END OF THE LOCAL FISCAL  YEAR  BEGINNING  IN  TWO
 THOUSAND  TWENTY-EIGHT THE COOPERATION AGREEMENTS, MERGERS, EFFICIENCIES
 AND/OR SHARED SERVICES SPECIFIED IN SUCH PLAN.
   (II)  IN  THE  EVENT  A LOCAL GOVERNMENT UNIT CHOOSES TO SUBMIT SUCH A
 GOVERNMENT EFFICIENCY PLAN, THE CHIEF FINANCIAL OFFICER  OF  SUCH  LOCAL
 GOVERNMENT  UNIT  SHALL  SUBMIT  TO  THE  DIRECTOR OF THE BUDGET BY JUNE
 FIRST, TWO THOUSAND TWENTY-SIX, AN ANALYSIS OF THE SAVINGS SET FORTH  IN
 SUCH  PLAN  THAT  WILL BE ACHIEVED IF THE COOPERATION AGREEMENTS, SHARED
 SERVICES AND/OR MERGERS OR EFFICIENCIES  IDENTIFIED  IN  SUCH  PLAN  ARE
 FULLY  IMPLEMENTED  BY THE END OF THE LOCAL FISCAL YEAR BEGINNING IN TWO
 THOUSAND TWENTY-EIGHT, AS WELL AS A WRITTEN CERTIFICATION THAT IN HIS OR
 HER PROFESSIONAL OPINION, FULL IMPLEMENTATION OF THE COOPERATION  AGREE-
 MENTS, MERGERS, EFFICIENCIES AND/OR SHARED SERVICES AS SPECIFIED IN SUCH
 PLAN WILL RESULT IN SAVINGS OVER ITS TAX LEVY FOR THE FISCAL YEAR BEGIN-
 NING  IN TWO THOUSAND TWENTY-FIVE OF AT LEAST ONE PERCENT IN EACH OF THE
 FISCAL YEARS BEGINNING IN TWO THOUSAND TWENTY-EIGHT,  BEGINNING  IN  TWO
 THOUSAND TWENTY-NINE AND BEGINNING IN TWO THOUSAND THIRTY.
   (B)  THE DIRECTOR OF THE BUDGET SHALL REVIEW THE DOCUMENTS REFERRED TO
 IN PARAGRAPH (A) OF THIS SUBDIVISION AND SHALL CONSIDER  PAST  EFFICIEN-
 CIES, SHARED SERVICES AND REFORMS IN THEIR APPROVAL PROCESS TO DETERMINE
 WHETHER  THE REQUIREMENTS OF THIS SUBDIVISION HAVE BEEN MET WITH RESPECT
 TO A LOCAL GOVERNMENT UNIT THAT HAS SUBMITTED  A  GOVERNMENT  EFFICIENCY
 PLAN  AND  SHALL NOTIFY THE COMMISSIONER OF TAXATION AND FINANCE OF SUCH
 DETERMINATION NO LATER THAN JULY THIRTY-FIRST, TWO THOUSAND TWENTY-SIX.
   § 4. This act shall take effect immediately.
 
                                  PART C
 
   Section 1. The state finance law is amended by adding  a  new  section
 54-n to read as follows:
   §  54-N. SUPPLEMENTAL STATE ASSISTANCE TO PROPERTY TAX LIMIT COMPLIANT
 LOCAL GOVERNMENTS. 1. BEGINNING WITH THE  STATE  FISCAL  YEAR  BEGINNING
 APRIL  FIRST,  TWO  THOUSAND  TWENTY-FIVE, AND IN EACH STATE FISCAL YEAR
 THEREAFTER, THERE SHALL BE PAID  TO  THE  CITIES,  COUNTIES,  TOWNS  AND
 VILLAGES OF THE STATE THAT ARE IN COMPLIANCE WITH THE PROPERTY TAX LIMIT
 ESTABLISHED  PURSUANT TO SECTION THREE-C OF THE GENERAL MUNICIPAL LAW, A
 SUPPLEMENTAL APPORTIONMENT OF STATE AID IN THE AMOUNTS PROVIDED IN  THIS
 SECTION,  IN  ADDITION TO THE AMOUNTS PROVIDED FOR BY SECTION FIFTY-FOUR
 OF THIS ARTICLE.
   2. THE TOTAL POOL OF FUNDING FOR THE SUPPLEMENTAL APPORTIONMENT TO  BE
 PAID  PURSUANT  TO SUBDIVISION ONE OF THIS SECTION SHALL BE EQUAL TO THE
 DIFFERENCE BETWEEN THE APPROPRIATION FOR AID AND INCENTIVES  TO  MUNICI-
 PALITIES  IN THE PRIOR STATE FISCAL YEAR'S ENACTED BUDGET AND THE AMOUNT
 APPROPRIATED IN THE TWO THOUSAND EIGHT--TWO THOUSAND NINE ENACTED  BUDG-
 ET, ADJUSTED FOR INFLATION AS DETERMINED BY THE CONSUMER PRICE INDEX AND
 CALCULATED  IN  THE  SAME  MANNER  AS DETERMINED BY THE SECRETARY OF THE
 UNITED STATES TREASURY FOR PURPOSES OF SECTION 1(F) OF THE UNITED STATES
 INTERNAL REVENUE CODE OF 1954, AS AMENDED. FOR PURPOSES OF THIS SECTION,
 THE TERM "CONSUMER PRICE INDEX" SHALL MEAN THE  CHAINED  CONSUMER  PRICE
 INDEX  FOR  ALL URBAN CONSUMERS (C-CPI-U) PUBLISHED BY THE UNITED STATES
 DEPARTMENT OF LABOR, BUREAU OF LABOR STATISTICS.
   3. ELIGIBLE CITIES, COUNTIES, TOWNS AND VILLAGES PURSUANT TO  SUBDIVI-
 SION  ONE  OF  THIS  SECTION SHALL RECEIVE A PORTION OF THE SUPPLEMENTAL
 ASSISTANCE UNDER THIS SECTION EQUAL TO THE PORTION OF THEIR SHARE OF THE
 AMOUNT PROVIDED FOR PURSUANT TO SECTION FIFTY-FOUR OF THIS ARTICLE.
 A. 8313--A                         16
 
   4. PAYMENTS UNDER THIS SECTION SHALL BE  MADE  PURSUANT  TO  THE  SAME
 SCHEDULE PROVIDED FOR IN SECTION FIFTY-FOUR OF THIS ARTICLE.
   5.  ANY ADDITIONAL MONIES IN THE TOTAL POOL OF FUNDING AS DESCRIBED IN
 SUBDIVISION TWO OF THIS SECTION AT THE END OF A  FISCAL  YEAR  RESULTING
 FROM CITIES, COUNTIES, TOWNS AND VILLAGES THAT OVERRODE THE PROPERTY TAX
 LIMIT  ESTABLISHED  PURSUANT TO SECTION THREE-C OF THE GENERAL MUNICIPAL
 LAW SHALL NOT BE REAPPROPRIATED.
   § 2. This act shall take effect immediately.
   § 2. Severability clause. If any clause, sentence, paragraph, subdivi-
 sion, section or part of this act shall be  adjudged  by  any  court  of
 competent  jurisdiction  to  be invalid, such judgment shall not affect,
 impair, or invalidate the remainder thereof, but shall  be  confined  in
 its  operation  to the clause, sentence, paragraph, subdivision, section
 or part thereof directly involved in the controversy in which such judg-
 ment shall have been rendered. It is hereby declared to be the intent of
 the legislature that this act would  have  been  enacted  even  if  such
 invalid provisions had not been included herein.
   §  3.  This  act shall take effect immediately provided, however, that
 the applicable effective dates of Parts A through C of this act shall be
 as specifically set forth in the last section of such Parts.