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Matched Legal Cases: ['§ 2', '§ 2023', '§ 3', '§ 3', '§ 4', '§ 5']

Legal | Shared Superintendent
NYS Property Tax Credit Language (2014)
June 12, 2014 June 12, 2014 / hvpattern	/ Leave a comment
Below is the language for the Property Tax Credit.
The language appears in in Part FF of Chapter 59 of the Laws of 2014.
Section 1 outlines how the value of credits will be calculated
Section 2 outlines the requirements for school districts
Section 3 outlines the requirements for local governments
Section 4 requires the submission of tax data to the Department of Taxation and Finance so they can calculate the value of the credit
Section 5 is the effective date
relettered by section 5 of part H of chapter 1 of the laws of 2003, are
relettered (yyy) and (zzz) and a new subsection (bbb) is added to read
(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-b 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
(C) The term “STAR exemption” means the school tax relief exemption
authorized by section four hundred twenty-five of the real property tax
(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 fourteen, two thousand
fifteen or two thousand sixteen, whichever is applicable, shall be
allowed a credit against the taxes imposed by this article. Subject to
the provisions of paragraph six of this subsection, such credit shall be
(A) If a school district other than a dependent school district has a
freeze-compliant budget for its fiscal year starting in two thousand
fourteen, a credit shall be allowed for the eligible taxpayer’s two
thousand fourteen 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 thousand fourteen exceeds the real property taxes so imposed for the
fiscal year starting in two thousand thirteen, 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 thir-
teen multiplied by the levy credit factor for that school district for
the fiscal year starting in two thousand fourteen.
(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 fifteen, a credit shall be allowed
for the eligible taxpayer’s two thousand fifteen 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 juris-
diction for the fiscal year starting in two thousand fifteen exceeds the
real property taxes so imposed for the fiscal year starting in two thou-
sand fourteen, 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 fourteen multiplied by the levy
credit factor for that taxing jurisdiction for the fiscal year starting
in two thousand fifteen.
(C) If a school district other than a dependent school district has a
fifteen, a credit shall be allowed for the eligible taxpayer’s two thou-
sand fifteen taxable year in the amount by which the real property taxes
imposed upon such residence by or on behalf of such school district for
the fiscal year starting in two thousand fifteen exceeds the real prop-
erty 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 fourteen was a freeze-compliant budget, a credit shall be
allowed for the eligible taxpayer’s two thousand fifteen taxable year in
the amount of the credit for school district taxes allowed for the
eligible taxpayer’s two thousand fourteen taxable year; together with
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 school
district for the fiscal year starting in two thousand fifteen exceeds
the real property taxes so imposed for the fiscal year starting in two
thousand fourteen, or (II) the product of the real property taxes
the fiscal year starting in two thousand fourteen multiplied by the levy
credit factor for that school district for the fiscal year starting in
(ii) if the school district’s budget for the fiscal year starting in
two thousand fourteen was not a freeze-compliant budget, a credit shall
be allowed for the eligible taxpayer’s two thousand fifteen taxable year
in the amount that is the greater of (I) the amount by which the real
property taxes imposed upon such residence by on or behalf of that
school district for the fiscal year starting in two thousand fifteen
exceeds the real property taxes so imposed for the fiscal year starting
in two thousand fourteen, or (II) the product of the real property taxes
credit factor for such school district for the fiscal year starting in
(D) If a taxing jurisdiction, other than a school district or a city
fiscal year starting in two thousand sixteen:
(i) if the taxing jurisdiction’s budget for the fiscal year starting
in two thousand fifteen was a freeze-compliant budget, a credit shall be
allowed for the eligible taxpayer’s two thousand sixteen 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
fifteen taxable year; together with 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 such taxing jurisdiction for the fiscal year
starting in two thousand sixteen exceeds the real property taxes imposed
fiscal year starting in two thousand fifteen, 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 fifteen
multiplied by the levy credit factor for such taxing jurisdiction for
the fiscal year starting in two thousand sixteen.
(ii) if the taxing jurisdiction’s budget for the fiscal year starting
in two thousand fifteen was not a freeze-compliant budget, a credit
shall be allowed for the eligible taxpayer’s two thousand sixteen taxa-
ble year in the amount that is the greater of (I) the amount by which
such taxing jurisdiction for the fiscal year starting in two thousand
sixteen exceeds the real property taxes so imposed for the fiscal year
starting in two thousand fifteen, or (II) the product of the real prop-
erty taxes imposed upon such residence by or on behalf of such taxing
jurisdiction for the fiscal year starting in two thousand fifteen multi-
plied by the levy credit factor for such taxing jurisdiction for the
fiscal year starting in two thousand sixteen.
(E) If a city with a dependent school district has a freeze-compliant
budget for its fiscal year starting in two thousand fourteen, a tax
credit shall be allowed for the eligible taxpayer’s two thousand four-
teen taxable year in the amount equivalent to sixty-seven percent of the
taxes imposed upon such residence by or on behalf of that city for the
fiscal year starting in two thousand fourteen exceeds the real property
taxes so imposed for the fiscal year starting in two thousand thirteen,
or (ii) the product of the real property taxes imposed upon such resi-
dence by or on behalf of such city for the fiscal year starting in two
thousand thirteen multiplied by the levy credit factor for such city for
(F) If a city with a dependent school district has a freeze-compliant
budget for its fiscal year starting in two thousand fifteen:
(i) if the city’s budget for the fiscal year starting in two thousand
fourteen was a freeze-compliant budget, a credit shall be allowed for
the eligible taxpayer’s two thousand fifteen taxable year in an amount
equivalent to thirty-three percent of the amount that is the greater of
dence by that city for the fiscal year starting in two thousand fourteen
in two thousand thirteen, 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 thirteen multiplied by the levy credit
factor for such city for the fiscal year starting in two thousand four-
teen; 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
fourteen 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 fifteen exceeds the real
property taxes so imposed for the fiscal year starting in two thousand
fourteen; 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 fourteen multiplied by the levy credit factor for such
city for the fiscal year starting in two thousand fifteen; and a credit
ble 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 fifteen exceeds the real property taxes so imposed for the
fiscal year starting in two thousand fourteen, or (II) the product of
such city for the fiscal year starting in two thousand fourteen multi-
plied by the levy credit factor for such city for the fiscal year start-
ing in two thousand fifteen; together with an amount equivalent to 49.25
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
fourteen taxable year.
(ii) if the city’s budget for the fiscal year starting in two thousand
fourteen was not a freeze-compliant budget, a credit shall be allowed
for the eligible taxpayer’s two thousand fifteen 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
fifteen exceeds the real property taxes so imposed for the fiscal year
starting in two thousand fourteen or (II) the product of the real prop-
erty taxes imposed upon such residence by or on behalf of such city for
credit factor for such city for the fiscal year starting in two thousand
fifteen; and a credit shall be allowed for the eligible taxpayer’s two
thousand sixteen 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 fifteen exceeds the real property
taxes so imposed for the fiscal year starting in two thousand fourteen
thousand fourteen multiplied by the levy credit factor for such city for
the fiscal year starting in two thousand fifteen.
(G) If a city with a dependent school district has a freeze-compliant
budget for its fiscal year starting in two thousand fourteen but does
not have a freeze-compliant budget for its fiscal year starting in two
thousand fifteen, a tax credit shall be allowed for the eligible taxpay-
er’s two thousand fifteen taxable year an amount representing thirty-
three percent of the amount that is the greater of (I) the amount by
for the fiscal year starting in two thousand fourteen exceeds the real
thirteen or (II) the product of the real property taxes imposed upon
in two thousand thirteen multiplied by the levy credit factor for such
city for the fiscal year starting in two thousand fourteen.
(3) To be eligible for such credit, the taxpayer (or taxpayers filing
joint returns) must meet the following criteria:
(A) For the two thousand fourteen taxable year, the taxpayer’s primary
residence must have qualified for the STAR exemption for the two thou-
sand fourteen–two thousand fifteen school year, or would have so quali-
fied if an application for such exemption had been submitted in a timely
(B) For the two thousand fifteen taxable year, the taxpayer’s primary
sand fifteen–two thousand sixteen school year, or would have so quali-
(C) For the two thousand sixteen taxable year, the taxpayer’s primary
sand sixteen–two thousand seventeen school year, or would have so qual-
ified if an application for such exemption had been submitted in a time-
(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
(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
(B) If the tax bill pertaining to the eligible taxpayer’s primary
residence includes relevied taxes or other taxes that were previously
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
(i) A physical improvement to the eligible taxpayer’s primary resi-
(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
(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
(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
(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-b to
§ 2023-b. 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
year starting in two thousand fourteen. 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 fifteen.
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 the education
law; 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
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 chapter.
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
services or functions including but not limited to: procurement, real
tion services, facilities and functions, human services facilities and
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
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-
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 fifteen, 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 fourteen–two thousand fifteen 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 fifteen, a
written certification that the eligible school district agrees to under-
take its best efforts to fully implement by the end of the two thousand
sixteen–two thousand seventeen school year the cooperation 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 fifteen, a written
certification that in his or her professional opinion, full implementa-
tion by the end of the two thousand sixteen–two thousand seventeen
school year of the cooperation agreements, 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 fifteen, a written certif-
ication 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 eligible school districts that are signato-
ries to such plan will result in savings over the aggregate two thousand
fourteen–two thousand fifteen 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 sixteen–two thousand seventeen, the
two thousand seventeen–two thousand eighteen and the two thousand eigh-
teen–two thousand nineteen 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 fifteen: (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 subdivi-
sion; 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 agree-
ments, mergers, efficiencies and/or shared services identified in such
plan are fully implemented by the end of the two thousand sixteen–two
thousand seventeen 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 fifteen.
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 fifteen, 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 such eligible school district’s two thou-
sand fourteen–two thousand fifteen 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 fifteen, a written certification that such eligible school
district agrees to undertake its best efforts to fully implement by the
end of the two thousand sixteen–two thousand seventeen 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 fifteen, 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 sixteen–two thousand
seventeen school year, 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 two thousand fourteen–two thousand
fifteen school year tax levy of at least one percent in each of the two
thousand sixteen–two thousand seventeen, the two thousand seventeen–
two thousand eighteen and the two thousand eighteen–two thousand nine-
teen 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
§ 3. The general municipal law is amended by adding a new section 3-d
§ 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 fifteen. 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 sixteen. 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 fourteen and comply with the requirements of subdivision two of
this section, and both the city and its dependent school district must
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
thousand fifteen or two thousand sixteen.
(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
(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-
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,
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 fifteen, a government efficiency plan
that demonstrates three year savings and efficiencies of at least one
mergers or efficiencies over the aggregate tax levies for fiscal years
beginning in two thousand fourteen 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 fifteen, 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 seventeen the cooperation agreements, mergers, efficiencies
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
fifteen, a written certification that in his or her professional opin-
ion, full implementation by the end of the local fiscal year beginning
in two thousand seventeen, of the cooperation agreements, mergers, effi-
ciencies 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 fifteen, a written certification that in his or her profes-
sional opinion, full implementation of the cooperation agreements, merg-
ers, 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 fourteen 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 seventeen,
beginning in two thousand eighteen and beginning in two thousand nine-
(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 fifteen: (i) the government efficiency
plan; (ii) a list of all local government units and dependent school
districts that are signatories to such plan; (iii) all of the certif-
ications 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 seventeen. The director of the
budget shall review such documents and shall consider past efficiencies,
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
4. Local government government efficiency plans submitted by a single
local government unit. (a) While localities may offer a variety of
region wide plan for approval. As such, local government units are
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 fifteen, 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 such local government unit’s tax levy for the fiscal year beginning
in two thousand fourteen.
(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 fifteen, 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
seventeen 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
fully implemented by the end of the local fiscal year beginning in two
thousand seventeen, as well as a written certification that in his or
plan will result in savings over its tax levy for the fiscal year begin-
ning in two thousand fourteen of at least one percent in each of the
fiscal years beginning in two thousand seventeen, beginning in two thou-
sand eighteen and beginning in two thousand nineteen.
(b) The director of the budget shall review the documents referred to
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 fifteen.
§ 4. Section 1590 of the real property tax law is amended by adding a
3. Each municipal corporation shall submit to the commissioner the
data files used to prepare its tax rolls and tax bills no later than ten
days after the annexation of the warrant for the collection of taxes for
the applicable fiscal year, or where no such warrant is annexed, no
later than ten days after the last date prescribed by law for the levy
of taxes of the applicable fiscal year, provided that if its tax rolls
or tax bills, or both, are prepared by a different governmental entity,
that entity shall be jointly responsible for submitting the applicable
data files to the commissioner.
§ 5. This act shall take effect immediately, provided that the
provisions of subdivision 3 of section 1590 of the real property tax law
as added by section four of this act shall apply to tax rolls and tax
bills of school districts and cities with a population of 125,000 or
more for fiscal years starting on or after July 1, 2013, and to tax
rolls and tax bills for other municipal corporations for fiscal years
starting on or after January 1, 2014, except that in the case of tax
rolls and tax bills for fiscal years that started prior to the effective
date of this act, the data files used to prepare tax rolls and tax bills
shall be submitted to the commissioner of taxation and finance no later
than 60 days after the effective date of this act.
The Roscoe-Downsville Agreement
June 5, 2014 / hvpattern	/ Leave a comment
To see the Roscoe-Downsville Agreement, click here: RCSD-DCSD-signed addendum-May2013
February 6, 2014 February 7, 2014 / hvpattern	/ Leave a comment
http://law.justia.com/codes/new-york/2013/edn/title-2/article-31/1527-c