S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   6313
 
                        2025-2026 Regular Sessions
 
                           I N  A S S E M B L Y
 
                               March 4, 2025
                                ___________
 
 Introduced by M. of A. WIEDER -- read once and referred to the Committee
   on Real Property Taxation
 
 AN  ACT  in  relation to requiring the school district of East Ramapo to
   refund to taxpayers excess school taxes collected
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:

   Section  1. Legislative findings and intent. In 2024, the school board
 of the East Ramapo Central School District voted for an increase of 1.0%
 for the 2024-2025 school district budget. Relying on an  assertion  that
 the  district  was  facing  a severe budget deficit, the commissioner of
 education for the state of New York directed  the  East  Ramapo  Central
 School  District  to  raise  the school tax levy by an additional 4.38%,
 bringing the total tax levy hike to 5.38%. The increase resulted in  the
 collection of more than $6,000,000 in school taxes.  A short time later,
 an  external  audit  of  East  Ramapo's  financing  turned  up more than
 $30,000,000 in unrestricted funds, a shock to school district officials,
 the school board and residents. Subsequent inquiry has revealed that the
 surplus may be as high as $100,000,000.  The legislature finds that  the
 tax  levy  imposed  for  the  2024-2025  school  taxes was erroneous and
 declares that the excess funds should be refunded in full to the taxpay-
 ers who paid them.
   § 2. Pursuant to the provisions of title 3 of article 5  of  the  real
 property  tax  law,  the tax levying body of East Ramapo shall refund to
 each person the amount of school tax erroneously paid by such person, or
 that portion thereof in excess of the tax that should have been paid  in
 connection  with  the  2024-2025 school tax had the increase in such tax
 been calculated utilizing the  originally  proposed  1%  increase.  This
 refund  shall  be made available from the surplus funds held by the town
 and the school district. All refunds shall be paid within ninety days of
 the effective date of this act. Notwithstanding the provisions of subdi-
 vision 1 of section 556 of the real property tax law, no person entitled
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD10413-02-5
              

 A. 6313                             2
 
 to a refund of such tax shall be required to submit an application for a
 refund of such amounts.
   § 3. No later than one hundred twenty days after the effective date of
 this act, the town of Ramapo and the East Ramapo Central School District
 shall provide a detailed report of the refund disbursement to the gover-
 nor,  the  majority and minority leaders of the Senate and the Assembly,
 the Senate and Assembly standing committees on education, and the  state
 comptroller.  The  report shall be made available in full on the website
 of the East Ramapo Central School District and the website of  the  town
 of Ramapo.
   § 4. The state comptroller and the state Department of Education shall
 monitor  the  refund  process  and  to take appropriate action to ensure
 compliance with the provisions of this act. Any failure to  comply  with
 the  provisions  of  this  act shall be subject to penalties as provided
 under applicable law.
   § 5. This act shall take effect immediately.