NY Educ L § 3602-F (2021)
2021 New York Laws EDN - Education Title 5 - Taxation and Financial Administration Article 73 - Apportionment of Public Moneys Part 1 - General Provisions 3602-F - Apportionment of Moneys to School Districts That Result From the Partitioning of Territory and Formation of New School Districts by District Superinte

§ 3602-f. Apportionment of moneys to school districts that result from   the  partitioning  of territory and formation of new school districts by   district superintendents. Notwithstanding any other provision of law  to   the  contrary,  the  apportionment  of  public  money  payable to school   districts resulting from the partitioning of territory and formation  of   new  school districts pursuant to section twenty-two hundred eighteen of   this chapter shall be computed pursuant to  section  thirty-six  hundred   two of this article as adjusted by this section.1.  Definitions.  As used in this section the following terms shall be   defined as follows: a. "Combined data" shall mean any data or reports of   factors specified in statute  or  regulation  for  the  calculation  and   payment of any apportionment of state aid during the current school year   pursuant  to  this  chapter  that  derive from the annual records of the   pre-existing school district, the remaining school district or  the  new   school  district  for any school year ending prior to the first complete   school year commencing on or after  partitioning  of  territory  of  the   pre-existing  school  district  and  formation  of the new and remaining   school districts pursuant to section twenty-two hundred eighteen of this   chapter.b. "Partitioned data" shall mean: (i) for the new school district, the   product of combined data multiplied by  the  quotient  of  the  resident   public  school  district  enrollment during the current year of such new   school district divided  by  the  sum  of  the  resident  public  school   district  enrollment  during the current year of the new school district   and of the remaining school district, and (ii) for the remaining  school   district  the product of combined data multiplied by the quotient of the   resident public school district enrollment during the  current  year  of   such remaining school district divided by the sum of the resident public   school  district  enrollment  during  the current year of the new school   district and of the remaining school district.c. "Adjusted actual valuation" shall mean the product  of  the  actual   valuation of the pre-existing school district, as defined in paragraph c   of  subdivision  one  of section thirty-six hundred two of this article,   that  would  have  been  used  to  compute  aids  apportioned   to   the   pre-existing  school district in the current school year if partitioning   had not occurred, and the actual valuation adjustment factor.d. "Actual valuation adjustment factor" shall mean (i) the quotient of   the total taxable value of  the  assessment  roll  used  by  the  school   district  claiming  an  apportionment  pursuant  to this section to levy   taxes  in  the  first  complete  school  year  commencing  on  or  after   partitioning  divided  by  the  applicable  equalization  rate  used  to   apportion such tax levy, divided by  (ii)  the  sum  of  such  quotients   computed  for  the  new  school  district  and  for the remaining school   district. Such factor shall be computed by the director of the office of   real property services based on reports to be submitted to the  director   of  real  property  services  by  the  new  school  district  and by the   remaining school district, in a format specified  by  the  director,  no   later  than  thirty  days after the levy of taxes for the first complete   school year commencing on or after partitioning.  The  director  of  the   office  of  real  property services shall certify the value computed for   the new school district and for the remaining  school  district  to  the   commissioner  no  later  than  thirty  days  after  the  receipt of such   reports.e. "Adjusted income" shall mean the  product  of  the  adjusted  gross   income  of  the pre-existing school district as set forth in paragraph k   of subdivision one of section thirty-six hundred two  of  this  article,   that   would   have  been  used  to  compute  aids  apportioned  to  the    pre-existing school district in the current school year if  partitioning   had not occurred, and the actual valuation adjustment factor.2.  Notwithstanding  any  other  provision  of  this  chapter, for the   purposes of computing any apportionment of state aid payable pursuant to   this chapter to the new school  district  or  to  the  remaining  school   district  during  the  first complete school year commencing on or after   partitioning or any school year thereafter, the following  factors  used   in the apportionment and payment of aid to the new school district or to   the  remaining  school  district  shall be used in lieu of the indicated   factors for any calculations that are based pursuant to statute on  such   data  for  a school year ending prior to such first complete school year   commencing on or after partitioning, except that where the  commissioner   determines  that  more  accurate  data is available for actual valuation   and/or income, the commissioner shall use such more accurate data:a. Adjusted actual valuation as defined in paragraph c of  subdivision   one  of this section in lieu of actual valuation as defined in paragraph   c of subdivision one of section thirty-six hundred two of this article.b. Adjusted income as defined in paragraph e  of  subdivision  one  of   this  section in lieu of adjusted gross income as set forth in paragraph   k of subdivision one of section thirty-six hundred two of this article.3. Notwithstanding any  other  provision  of  this  chapter,  for  the   purposes of computing any apportionment of state aid payable pursuant to   this  chapter  to  the  new  school  district or to the remaining school   district during the first complete school year commencing  on  or  after   partitioning  or  any school year thereafter, the following factors used   in the apportionment and payment of aid to the new school district or to   the remaining school district shall be computed using combined data  for   any  calculations  that are based pursuant to statute on such data for a   school year ending prior to such first complete school  year  commencing   on or after partitioning.a.  Percentage  of pupils with special educational needs as defined in   subparagraph one of paragraph e of subdivision one of section thirty-six   hundred two of this article.b. Expense per pupil as defined in paragraph f of subdivision  one  of   section thirty-six hundred two of this article.c.  Attendance  ratio  as defined in paragraph m of subdivision one of   section thirty-six hundred two of this article.d. Percent of eligible applicants for the free and reduced price lunch   program as  defined  in  paragraph  p  of  subdivision  one  of  section   thirty-six hundred two of this article.e. Sparsity factor as set forth in subparagraph (ii) of paragraph r of   subdivision one of section thirty-six hundred two of this article.f. Percentage of pupils with compensatory educational needs as defined   in  paragraph  t of subdivision one of section thirty-six hundred two of   this article.g. Tax effort ratio as defined in subparagraph one of paragraph  a  of   subdivision sixteen of section thirty-six hundred two of this article.h. Residential real property tax levy as defined in subparagraph three   of  paragraph a of subdivision sixteen of section thirty-six hundred two   of this article.i. School district basic contribution as defined in subdivision  eight   of section forty-four hundred one of this chapter.4.  Notwithstanding  any  other  provision  of  this  chapter, for the   purposes of computing any apportionment of state aid payable pursuant to   this chapter to the new school  district  or  to  the  remaining  school   district  during  the  first complete school year commencing on or after   partitioning or any school year thereafter, the following  factors  used   in  the  apportionment  of  aid  to  the  new  school district or to the    remaining school district shall be computed using partitioned  data  for   any  calculations  that are based pursuant to statute on such data for a   school year ending prior to such first complete school  year  commencing   on or after partitioning:a.  Summer session pupils as defined in paragraph g of subdivision one   of section thirty-six hundred two of this article.b. Comprehensive operating aids base as  defined  in  paragraph  j  of   subdivision one of section thirty-six hundred two of this article.c.  Enrollment,  public  school  district enrollment, nonpublic school   enrollment,  resident  public  school  district   enrollment,   resident   nonpublic  school  district  enrollment  and  additional  public  school   enrollment each as defined in paragraph n of subdivision one of  section   thirty-six hundred two of this article.d.  English  language learner pupil count as defined in paragraph o of   subdivision one of section thirty-six hundred two of this article.e.  Public  excess  cost  aid  base  as  defined  in  paragraph  y  of   subdivision one of section thirty-six hundred two of this article.f.  Extraordinary  needs  aid  base  as  defined  in  paragraph  z  of   subdivision one of section thirty-six hundred two of this article.g.  Resident  weighted  average  daily  attendance   as   defined   in   subdivision two of section thirty-six hundred two of this article.h.  Adjusted  average daily attendance as defined in subdivision two-a   of section thirty-six hundred two of this article.i. Total wealth pupil units as defined in subdivision two-b of section   thirty-six hundred two of this article.j. Approved transportation expense as defined in subdivision seven  of   section thirty-six hundred two of this article.k.  Total  aidable  pupil  units  as  defined  in subdivision eight of   section thirty-six hundred two of this article.l.  Weighted  pupils  with  handicapping  conditions  as  defined   in   subparagraph  b  of  paragraph  one  of  subdivision nineteen of section   thirty-six hundred two of this article.m. Number of declassified pupils as  defined  in  paragraph  seven  of   subdivision nineteen of section thirty-six hundred two of this article.n.   Approved   expenses   for  instructional  computer  hardware  and   technology equipment as defined in  subdivision  twenty-six  of  section   thirty-six hundred two of this article.o.  Approved expenses for instructional computer technology as defined   in subdivision twenty-six-a of section thirty-six hundred  two  of  this   article.5.  In  the  event  the effective date of a reorganization pursuant to   section twenty-two hundred eighteen of this chapter is after July  first   in  any  school year, or for any other grant or apportionment of aid not   referenced in  this  section,  aid  shall  be  computed  in  the  manner   prescribed in the regulations of the commissioner.6.  Notwithstanding any provision of section three hundred fourteen of   this  chapter  or  paragraph  a  of  subdivision  fourteen  of   section   thirty-six  hundred  two  of  this  article  to  the  contrary, a school   district that  has  been  reorganized  pursuant  to  section  twenty-two   hundred eighteen of this chapter shall be eligible for apportionments of   building  aid  pursuant  to  subdivision  six of such section thirty-six   hundred two of this article  and  this  section  for  the  construction,   acquisition,  reconstruction,  rehabilitation  or  improvement of school   buildings after a reorganization pursuant to section twenty-two  hundred   eighteen   of  this  chapter  despite  any  inconsistency  between  such   reorganization  and  the  state  plan  for  school  reorganization.   In   addition,  following  the  partitioning of territory pursuant to section   twenty-two hundred  eighteen  of  this  chapter,  the  remaining  school    district  shall  continue  to  be  eligible  to  receive  reorganization   incentive aid and/or reorganization incentive building aid for  a  prior   reorganization  in  accordance  with  subdivision  fourteen  of  section   thirty-six  hundred  two of this article, except where such partitioning   reverses the prior reorganization for which such aid would be paid.