BILL NUMBER: S1884
SPONSOR: SKOUFIS
 
TITLE OF BILL:
An act to amend the education law, in relation to building aid for
approved expenditures for debt service for tax certiorari financing
 
PURPOSE:
To provide relief to taxpayers of school districts confronting tax
certiorari payments that exceed the total general fund expenditures of
the school district.
 
SUMMARY OF PROVISIONS:
Section 1: Amends section 3602 of the education law is amended by adding
a new subdivision 6i which authorizes the commissioner to apportion
additional building aid pursuant to this subdivision for a district's
approved debt service expenditures for financing the cost of a tax
certiorari in cases where the total value of the bond exceeds the total
general fund expenditures for the school district for the year prior to
the year in which the district first received bond proceeds. The
district will need to submit documentation required by the commissioner
in order to receive the additional aid.
The bill specifies a formula for the additional aid.
Section 2: Sets effective date.
 
JUSTIFICATION: A small number of school districts, exemplified by the
North Rockland Central School District in Rockland County, are struggl-
ing under the burdens of enormous tax certiorari payments. In the case
of North Rockland, the district's taxpayer are bearing the brunt of the
largest tax certiorari settlement in NY State history; the district is
paying more than $11 million per year in debt payments on the bond
related to the tax certiorari settlement. Property taxes for residents
have gone up dramatically to pay for this settlement, teachers have been
laid off, and class sizes have grown. Yet without additional support
from the state, the district may soon face bankruptcy-the first such
district in the state to be confronted with this drastic proposition. As
such, ensuring state support to the beleaguered taxpayers of this
district and any other similarly situated district, is vital. Without
the state stepping in to assist affected districts, children will
continue to pay the price as their academic programs and services are
slashed or eliminated.
 
LEGISLATIVE HISTORY:
Senate
2020- S6323, Referred to Education
2021-2022- S1674, Referred to Education
Assembly
2020 - A2051A, Referred to Education
2021-2022- A6655, Referred to Education
 
FISCAL IMPLICATIONS:
To be determined.
 
EFFECTIVE DATE:
This act shall take effect immediately. Effective immediately, the addi-
tion, ammendment and/or repeal of any rule or regulation necessary for
the implementation of this act on or before such effective date.

Statutes affected:
S1884: 3602 education law