S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                    959
 
                        2025-2026 Regular Sessions
 
                           I N  A S S E M B L Y
 
                                (PREFILED)
 
                              January 8, 2025
                                ___________
 
 Introduced  by M. of A. WALSH, SIMPSON, JENSEN, BEEPHAN -- read once and
   referred to the Committee on Real Property Taxation
 
 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.
                                                            LBD02867-01-5
              

 A. 959                              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-FIVE--TWO  THOUSAND  TWENTY-
 SIX  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-FIVE--TWO THOUSAND TWENTY-SIX 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  POPULATION
 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-SIX,  TWO  THOUSAND
 TWENTY-SEVEN  OR  TWO  THOUSAND  TWENTY-EIGHT,  WHICHEVER IS APPLICABLE,
 SHALL BE ALLOWED A CREDIT AGAINST THE TAXES  IMPOSED  BY  THIS  ARTICLE.
 A. 959                              3
 
 SUBJECT  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-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 RESI-
 DENCE BY OR ON BEHALF OF THAT SCHOOL DISTRICT FOR THE FISCAL YEAR START-
 ING 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 THAT SCHOOL DISTRICT FOR THE FISCAL YEAR STARTING IN
 TWO THOUSAND TWENTY-FIVE MULTIPLIED BY THE LEVY CREDIT FACTOR  FOR  THAT
 SCHOOL DISTRICT FOR THE FISCAL YEAR STARTING IN TWO THOUSAND TWENTY-SIX.
   (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-SEVEN, 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  THAT
 TAXING  JURISDICTION  FOR THE FISCAL YEAR STARTING IN TWO THOUSAND TWEN-
 TY-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  THAT
 TAXING  JURISDICTION  FOR THE FISCAL YEAR STARTING IN TWO THOUSAND TWEN-
 TY-SIX MULTIPLIED BY THE LEVY CREDIT FACTOR FOR THAT TAXING JURISDICTION
 FOR THE FISCAL YEAR STARTING IN TWO THOUSAND TWENTY-SEVEN.
   (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-SEVEN, A CREDIT SHALL BE ALLOWED FOR THE ELIGIBLE TAXPAYER'S  TWO
 THOUSAND TWENTY-SEVEN TAXABLE YEAR IN THE AMOUNT BY WHICH THE REAL PROP-
 ERTY  TAXES  IMPOSED  UPON SUCH RESIDENCE BY OR ON BEHALF OF SUCH SCHOOL
 DISTRICT FOR THE FISCAL  YEAR  STARTING  IN  TWO  THOUSAND  TWENTY-SEVEN
 EXCEEDS  THE  REAL PROPERTY TAXES SO IMPOSED FOR THE FISCAL YEAR IDENTI-
 FIED AS FOLLOWS:
   (I) IF THE SCHOOL DISTRICT'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 SCHOOL DISTRICT TAXES  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 THAT
 SCHOOL DISTRICT FOR THE FISCAL YEAR STARTING IN TWO THOUSAND TWENTY-SEV-
 EN EXCEEDS THE REAL PROPERTY TAXES SO IMPOSED FOR THE FISCAL YEAR START-
 ING IN TWO THOUSAND TWENTY-SIX, 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-SIX MULTI-
 PLIED BY THE LEVY CREDIT FACTOR FOR THAT SCHOOL DISTRICT FOR THE  FISCAL
 YEAR STARTING IN TWO THOUSAND TWENTY-SEVEN.
   (II)  IF  THE SCHOOL DISTRICT'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 THAT SCHOOL DISTRICT FOR THE FISCAL YEAR STARTING IN TWO THOU-
 SAND TWENTY-SEVEN EXCEEDS THE REAL PROPERTY TAXES  SO  IMPOSED  FOR  THE
 A. 959                              4
 
 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  SCHOOL DISTRICT FOR THE FISCAL YEAR STARTING IN TWO THOUSAND TWEN-
 TY-SIX MULTIPLIED BY THE LEVY CREDIT FACTOR FOR SUCH SCHOOL DISTRICT FOR
 THE FISCAL YEAR STARTING IN TWO THOUSAND TWENTY-SEVEN.
   (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-EIGHT:
   (I)  IF  THE TAXING JURISDICTION'S BUDGET FOR THE FISCAL YEAR STARTING
 IN TWO THOUSAND TWENTY-SEVEN WAS A  FREEZE-COMPLIANT  BUDGET,  A  CREDIT
 SHALL  BE  ALLOWED FOR THE ELIGIBLE TAXPAYER'S TWO THOUSAND TWENTY-EIGHT
 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-SEVEN 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-EIGHT 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-SEVEN,
 OR (II) THE PRODUCT OF THE REAL PROPERTY TAXES IMPOSED UPON  SUCH  RESI-
 DENCE  BY  OR  ON BEHALF OF SUCH TAXING JURISDICTION FOR THE FISCAL YEAR
 STARTING IN TWO THOUSAND TWENTY-SEVEN  MULTIPLIED  BY  THE  LEVY  CREDIT
 FACTOR  FOR SUCH TAXING JURISDICTION FOR THE FISCAL YEAR STARTING IN TWO
 THOUSAND TWENTY-EIGHT.
   (II) IF THE TAXING JURISDICTION'S BUDGET FOR THE FISCAL YEAR  STARTING
 IN TWO THOUSAND TWENTY-SEVEN WAS NOT A FREEZE-COMPLIANT BUDGET, A CREDIT
 SHALL  BE  ALLOWED FOR THE ELIGIBLE TAXPAYER'S TWO THOUSAND TWENTY-EIGHT
 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-EIGHT EXCEEDS THE REAL PROPERTY TAXES SO IMPOSED FOR THE
 FISCAL  YEAR  STARTING IN TWO THOUSAND TWENTY-EIGHT, 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-SEVEN MULTIPLIED BY THE LEVY CREDIT FACTOR FOR SUCH TAXING JURIS-
 DICTION FOR THE FISCAL YEAR STARTING IN TWO THOUSAND TWENTY-EIGHT.
   (E)  IF A CITY WITH A DEPENDENT SCHOOL DISTRICT HAS A FREEZE-COMPLIANT
 BUDGET FOR ITS FISCAL YEAR STARTING IN TWO THOUSAND  TWENTY-SIX,  A  TAX
 CREDIT  SHALL  BE ALLOWED FOR THE ELIGIBLE TAXPAYER'S TWO THOUSAND TWEN-
 TY-SIX 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-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.
   (F)  IF 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 CITY'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  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
 SUCH RESIDENCE BY THAT CITY FOR THE FISCAL YEAR STARTING IN TWO THOUSAND
 A. 959                              5

 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 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-SIX 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-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
 CITY FOR THE FISCAL YEAR STARTING IN TWO THOUSAND TWENTY-SIX  MULTIPLIED
 BY  THE LEVY CREDIT FACTOR FOR SUCH CITY FOR THE FISCAL YEAR STARTING IN
 TWO THOUSAND TWENTY-SEVEN; AND A CREDIT SHALL BE ALLOWED FOR THE  ELIGI-
 BLE  TAXPAYER'S  TWO  THOUSAND  TWENTY-EIGHT  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 SUCH RESI-
 DENCE BY THAT CITY 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 CITY
 FOR THE FISCAL YEAR STARTING IN TWO THOUSAND  TWENTY-SIX  MULTIPLIED  BY
 THE LEVY CREDIT FACTOR FOR SUCH CITY FOR THE FISCAL YEAR STARTING IN TWO
 THOUSAND  TWENTY-SEVEN; 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-SIX TAXABLE YEAR.
   (II) IF THE CITY'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 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-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 CITY
 FOR THE FISCAL YEAR STARTING IN TWO THOUSAND  TWENTY-SIX  MULTIPLIED  BY
 THE LEVY CREDIT FACTOR FOR SUCH CITY FOR THE FISCAL YEAR STARTING IN TWO
 THOUSAND  TWENTY-SEVEN;  AND  A CREDIT SHALL BE ALLOWED FOR THE ELIGIBLE
 TAXPAYER'S TWO THOUSAND TWENTY-EIGHT 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-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 CITY  FOR  THE
 FISCAL  YEAR  STARTING IN TWO THOUSAND TWENTY-SIX MULTIPLIED BY THE LEVY
 CREDIT FACTOR FOR SUCH CITY FOR THE FISCAL YEAR STARTING IN TWO THOUSAND
 TWENTY-SEVEN.
   (G) IF A CITY WITH A DEPENDENT SCHOOL DISTRICT HAS A  FREEZE-COMPLIANT
 BUDGET  FOR ITS FISCAL YEAR STARTING IN TWO THOUSAND TWENTY-SIX BUT DOES
 NOT HAVE A FREEZE-COMPLIANT BUDGET FOR ITS FISCAL YEAR STARTING  IN  TWO
 THOUSAND  TWENTY-SEVEN,  A  TAX CREDIT SHALL BE ALLOWED FOR THE ELIGIBLE
 A. 959                              6
 
 TAXPAYER'S TWO THOUSAND TWENTY-SEVEN 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-SIX EXCEEDS THE
 REAL PROPERTY TAXES SO IMPOSED FOR THE FISCAL YEAR STARTING IN TWO THOU-
 SAND  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  TWEN-
 TY-SIX.
   (3)  TO BE ELIGIBLE FOR SUCH CREDIT, THE TAXPAYER (OR TAXPAYERS FILING
 JOINT RETURNS) SHALL MEET THE FOLLOWING CRITERIA:
   (A) FOR THE TWO  THOUSAND  TWENTY-SIX  TAXABLE  YEAR,  THE  TAXPAYER'S
 PRIMARY  RESIDENCE  SHALL  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.
   (B)  FOR  THE  TWO  THOUSAND TWENTY-SEVEN TAXABLE YEAR, THE TAXPAYER'S
 PRIMARY RESIDENCE SHALL 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
 SUBMITTED IN A TIMELY MANNER.
   (C)  FOR  THE  TWO  THOUSAND TWENTY-EIGHT TAXABLE YEAR, THE TAXPAYER'S
 PRIMARY RESIDENCE SHALL HAVE QUALIFIED FOR THE STAR  EXEMPTION  FOR  THE
 TWO  THOUSAND  TWENTY-EIGHT--TWO  THOUSAND  TWENTY-NINE  SCHOOL YEAR, OR
 WOULD HAVE SO QUALIFIED IF AN APPLICATION FOR SUCH  EXEMPTION  HAD  BEEN
 SUBMITTED 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 SUCH TAXPAYER'S RETURN. A TAXPAYER WHO HAS FAILED TO
 RECEIVE AN ADVANCE PAYMENT THAT SUCH TAXPAYER BELIEVES WAS DUE  TO  SUCH
 TAXPAYER,  OR  WHO  HAS  RECEIVED  AN ADVANCE PAYMENT THAT SUCH TAXPAYER
 BELIEVES IS LESS THAN THE AMOUNT THAT WAS  DUE  TO  SUCH  TAXPAYER,  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. 959                              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 SHALL 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. 959                              8
 
 YEAR  STARTING  IN TWO THOUSAND TWENTY-SIX.  THE PROPERTY TAX CUTS SHALL
 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 SHALL 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-
 SEVEN.
   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. 959                              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-SEVEN,  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-SIX--TWO  THOUSAND  TWENTY-SEVEN  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-
 SEVEN, 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-EIGHT--TWO THOUSAND TWENTY-NINE 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-SEVEN,  A
 WRITTEN  CERTIFICATION  THAT  IN  SUCH CHIEF FINANCIAL OFFICER'S PROFES-
 SIONAL OPINION, FULL IMPLEMENTATION BY THE END OF THE TWO THOUSAND TWEN-
 A. 959                             10
 
 TY-EIGHT--TWO THOUSAND TWENTY-NINE SCHOOL YEAR OF THE COOPERATION AGREE-
 MENTS, MERGERS, EFFICIENCIES 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-SEVEN, A WRITTEN
 CERTIFICATION THAT IN SUCH CHIEF FINANCIAL OFFICER'S PROFESSIONAL  OPIN-
 ION,  FULL  IMPLEMENTATION OF THE COOPERATION AGREEMENTS, MERGERS, EFFI-
 CIENCIES 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-SIX--TWO  THOUSAND  TWEN-
 TY-SEVEN  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-EIGHT--TWO THOUSAND TWENTY-NINE, THE TWO THOUSAND TWEN-
 TY-NINE--TWO THOUSAND THIRTY AND THE TWO THOUSAND  THIRTY--TWO  THOUSAND
 THIRTY-ONE 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-SEVEN:  (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-EIGHT--TWO THOUSAND TWENTY-NINE SCHOOL YEAR.  THE DIREC-
 TOR 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-SEVEN.
   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-SEVEN, 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-SIX--TWO THOUSAND TWENTY-SEVEN 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-SEVEN, A WRITTEN CERTIFICATION THAT SUCH ELIGIBLE SCHOOL
 DISTRICT  AGREES TO UNDERTAKE ITS BEST EFFORTS TO FULLY IMPLEMENT BY THE
 A. 959                             11
 
 END OF THE TWO THOUSAND TWENTY-EIGHT--TWO  THOUSAND  TWENTY-NINE  SCHOOL
 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-SEVEN, 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-EIGHT--TWO THOU-
 SAND TWENTY-NINE SCHOOL YEAR, AS WELL AS A WRITTEN CERTIFICATION THAT IN
 SUCH CHIEF FINANCIAL OFFICER'S PROFESSIONAL OPINION, FULL IMPLEMENTATION
 OF THE  COOPERATION  AGREEMENTS,  MERGERS,  EFFICIENCIES  AND/OR  SHARED
 SERVICES  AS  SPECIFIED IN SUCH PLAN WILL RESULT IN SAVINGS OVER ITS TWO
 THOUSAND TWENTY-SIX--TWO THOUSAND TWENTY-SEVEN SCHOOL YEAR TAX  LEVY  OF
 AT LEAST ONE PERCENT IN EACH OF THE TWO THOUSAND TWENTY-EIGHT--TWO THOU-
 SAND  TWENTY-NINE, THE TWO THOUSAND TWENTY-NINE--TWO THOUSAND THIRTY AND
 THE TWO THOUSAND THIRTY--TWO THOUSAND THIRTY-ONE 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-SEVEN.
   §  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  SHALL
 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-SEVEN.  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 SHALL 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-EIGHT. PROVIDED HOWEVER, THAT A CITY  WITH  A
 DEPENDENT SCHOOL DISTRICT SHALL 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
 A. 959                             12
 
 THOUSAND  TWENTY-SIX AND COMPLY WITH THE REQUIREMENTS OF SUBDIVISION TWO
 OF THIS SECTION, AND BOTH THE CITY AND  ITS  DEPENDENT  SCHOOL  DISTRICT
 SHALL  JOINTLY  COMPLY  WITH  THE  REQUIREMENTS  OF 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-SEVEN OR TWO THOUSAND TWENTY-EIGHT.
   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-
 A. 959                             13
 
 TIONS,  CONTRACT MANAGEMENT, GRANTS MANAGEMENT, TRANSPORTATION 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 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 THE STATE COMPTROLLER MAY PRESCRIBE, WHETHER OR NOT SUCH BUDG-
 ET HAS BEEN OR WILL BE CERTIFIED AS PROVIDED BY THIS SUBDIVISION.
   3.  LOCAL  GOVERNMENT EFFICIENCY PLANS SUBMITTED BY LEAD LOCAL GOVERN-
 MENT 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-SEVEN, 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-SIX 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-SEVEN,  A  WRITTEN  CERTIFICATION  THAT  THE LOCAL
 GOVERNMENT 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-NINE THE COOPERATION AGREEMENTS,  MERG-
 ERS, EFFICIENCIES AND/OR SHARED SERVICES SPECIFIED FOR THE LOCAL GOVERN-
 MENT 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-SEVEN, A WRITTEN CERTIFICATION THAT IN SUCH CHIEF FINANCIAL OFFI-
 CER'S  PROFESSIONAL OPINION, FULL IMPLEMENTATION BY THE END OF THE LOCAL
 A. 959                             14
 
 FISCAL YEAR BEGINNING IN TWO THOUSAND TWENTY-NINE,  OF  THE  COOPERATION
 AGREEMENTS,  MERGERS, 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-SEVEN, A WRITTEN CERTIFICATION THAT  IN  SUCH  CHIEF
 FINANCIAL  OFFICER'S  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 SIGNATORIES TO SUCH PLAN WILL RESULT IN SAVINGS  OVER
 THE  AGGREGATE  TAX  LEVIES  FOR  FISCAL YEARS BEGINNING IN TWO THOUSAND
 TWENTY-SIX 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-NINE, BEGINNING IN TWO THOUSAND THIRTY AND BEGINNING
 IN TWO THOUSAND THIRTY-ONE.
   (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-SEVEN:  (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-NINE. 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-SEVEN.
   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-SEVEN, 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-SIX.
   (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
 A. 959                             15
 
 BUDGET BY JUNE FIRST, TWO THOUSAND TWENTY-SEVEN, A WRITTEN CERTIFICATION
 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-NINE  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-SEVEN, 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-NINE, AS WELL AS A WRITTEN CERTIFICATION  THAT  IN  SUCH
 CHIEF  FINANCIAL  OFFICER'S PROFESSIONAL OPINION, FULL IMPLEMENTATION OF
 THE COOPERATION AGREEMENTS, MERGERS, EFFICIENCIES AND/OR SHARED SERVICES
 AS SPECIFIED IN SUCH PLAN WILL RESULT IN SAVINGS OVER ITS TAX  LEVY  FOR
 THE  FISCAL  YEAR  BEGINNING  IN TWO THOUSAND TWENTY-SIX OF AT LEAST ONE
 PERCENT IN EACH OF THE FISCAL YEARS BEGINNING IN  TWO  THOUSAND  TWENTY-
 NINE,  BEGINNING  IN  TWO  THOUSAND THIRTY AND BEGINNING IN TWO THOUSAND
 THIRTY-ONE.
   (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-SEV-
 EN.
   § 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-SIX,  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.
 A. 959                             16
 
   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.
   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.