BILL NUMBER: S380
SPONSOR: BROUK
 
TITLE OF BILL:
An act to amend the education law, in relation to exempting the costs
associated with expenditures resulting from the purchase of BOCES
services and programs from the real property tax levy limit
 
PURPOSE OR GENERAL IDEA OF BILL:
The purpose of this legislation is to exempt BOCES services and programs
from limitations upon local school district tax levies.
 
SUMMARY OF PROVISIONS:
Section 1 of the bill amends subdivision 2 of section 2023-a of the
Education Law to exempt BOCES services and programs from limitations
upon local school district tax levies.
Section 2 states this act shall take effect May 1, 2025.
 
JUSTIFICATION:
Boards of Cooperative Educational Services (BOCES) is a public organiza-
tion created in 1948 by the NYS Legislature in order to provide shared
educational programs and services to school districts. BOCES are
created when two or more school districts have similar needs that can be
met by a shared program.
With BOCES as a catalyst, school districts are creative in developing
shared programs that serve children from all districts regardless of
enrollment, income, or size of tax base. Sharing is an economical way
for districts to offer programs they otherwise would not be able to
afford. The State Education Department does not approve BOCES programs
unless there are qualified, certified teachers and appropriate licensed
professionals-the programs quality of services are as superior to their
general education peers. BOCES provides cost efficient services to
school districts that would not otherwise be able to access. Rural
school districts also gain from the economies of scale that BOCES
provides.
BOCES provides educational programs and services through shared services
when two or more school districts contract to work together that promote
their local economy through relevant Career and Technical Educational
(CTE) programs and provide savings to property tax payers through these
economies of scale. Thus, they should be exempt from local school
district tax levies.
 
LEGISLATIVE HISTORY:
2022: S8724 - Referred to Education.
2023-24: S1574 - Referred to Education.
 
FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS:
To be determined.
 
EFFECTIVE DATE:
May 1, 2025.

Statutes affected:
S380: 2023-a education law, 2023-a(2) education law