2023 New York Laws › EDN - Education › Title 1 - General Provisions › Article 9 - School Buildings and Sites › 416 - School Taxes and School Bonds.

§  416.  School taxes and school bonds. 1. A majority of the voters of
  any school district,  present  and  voting  at  any  annual  or  special
  district  meeting,  duly convened, may authorize such acts and vote such
  taxes as they shall deem expedient for  making  additions,  alterations,
  repairs  or  improvements,  to  the  sites or buildings belonging to the
  district, or for altering and  equipping  for  library  use  any  former
  schoolhouse  belonging  to  the  district,  or for the purchase of other
  sites or buildings, or for a change of sites, or  for  the  purchase  of
  land  and  buildings  for  agricultural,  athletic, playground or social
  center purposes, or for the erection of new buildings, or for building a
  bus garage, or for buying apparatus, implements,  or  fixtures,  or  for
  paying  the wages of teachers, and the necessary expenses of the school,
  or for the purpose of  paying  any  judgment,  or  for  the  payment  or
  refunding  of  an  outstanding  bonded  indebtedness,  or for such other
  purpose relating to the support and welfare of the school as  they  may,
  by resolution, approve.
2.  On  all  propositions  arising  at  said  meetings  involving  the
  expenditure of money, or authorizing the levy of a tax in one sum or  by
  installments,  the  vote  thereon  shall be by ballot, or ascertained by
  taking and  recording  the  ayes  and  noes  of  such  qualified  voters
  attending and voting at such meetings; and they may direct the moneys so
  voted  to  be  levied  in one sum, or by installments, which shall be of
  such amounts and levied in such years as may be determined, within  such
  limitations  as  may be fixed by the voters, by the trustees or board of
  education. No such tax shall be authorized to be levied by  installments
  as  a  condition  precedent  to  the  issuance of bonds or capital notes
  unless the notice of the meeting shall  state  that  such  tax  will  be
  proposed  and  the  object  or purpose thereof. Such notice shall comply
  with the requirements of section 41.10 of the local finance law.
3. No addition to or change of site or purchase of a new site  or  tax
  for  the  purchase  of  any  new  site  or  structure, or for grading or
  improving a school site, or for the purchase of an addition to the  site
  of  any  schoolhouse,  or  for  the  purchase of lands and buildings for
  agricultural, athletic, playground or social  center  purposes,  or  for
  building  any  new schoolhouse or for the erection of an addition to any
  schoolhouse already built,  or  for  the  payment  or  refunding  of  an
  outstanding bonded indebtedness, shall be voted at any such meeting in a
  union  free  school  district  or  a city school district which conducts
  annual budget votes in accordance with article forty-one of this chapter
  pursuant to section twenty-six hundred one-a of this chapter,  unless  a
  notice by the board of education stating that such tax will be proposed,
  and  specifying  the  object  thereof  and  the  amount  to  be expended
  therefor, shall have been given in the manner provided  herein  for  the
  notice of an annual meeting. In a common school district the notice of a
  special  meeting to authorize any of the improvements enumerated in this
  section shall be given as provided in  section  two  thousand  six.  The
  board  of  education  of  a  union free school district or a city school
  district which conducts annual budget votes in accordance  with  article
  forty-one  of  this chapter pursuant to section twenty-six hundred one-a
  of this chapter, may determine that the vote upon  any  question  to  be
  submitted  at  a special meeting as provided in this section shall be by
  ballot, in which case it shall state  in  the  notice  of  such  special
  meeting  the  hours  during  which the polls shall be kept open. Printed
  ballots may be prepared by the board in advance of the meeting  and  the
  proposition  or propositions called for in the notice of the meeting may
  be submitted in substantially the same  manner  as  propositions  to  be
  voted upon at a general election.
4.  And  whenever  a tax for any of the objects hereinbefore specified
  shall be legally voted, the board of  trustees  or  board  of  education
  shall  make out their tax list, and attach their warrant thereto, in the
  manner  provided  in  article  seventy-one  of  this  chapter,  for  the
  collection  of school district taxes, and shall cause such taxes or such
  instalments to be collected at such times as they shall become due.
5. No vote to raise money shall be rescinded, nor the  amount  thereof
  be  reduced at any subsequent meeting, unless it be an adjourned meeting
  or a meeting called by regular and legal notice, which shall specify the
  proposed action, and at which the vote upon said proposed  reduction  or
  rescinding  shall be taken by ballot or by taking and recording the ayes
  and noes of the qualified voters attending and voting thereat.
6. Notwithstanding the foregoing provisions of  this  section,  propo-
  sitions  for  the  construction of a new schoolhouse or an addition to a
  present schoolhouse at the same site shall not be submitted for  a  vote
  more  than  twice during any twelve month period and in no event shall a
  proposition be submitted for a vote less than ninety days after  a  vote
  on  the  same  or  similar proposition. However, the prohibition of this
  subdivision shall not apply to a proposition to  approve  an  additional
  amount  necessary  to carry out a construction project, where the voters
  have approved an initial building project and it is determined that  the
  bids for such project are in excess of the approved amount.
7.  The  provisions  of  this section shall not apply to a city school
  district in a city  having  a  population  of  one  hundred  twenty-five
  thousand inhabitants or more.