§ 3602-F — Apportionment of moneys to school districts that result from the partitioning of territory and formation of new school districts by distr...

New York § 3602-F

• Jurisdiction: New York
• Law EDN: Education
• Title 5: Taxation and Financial Administration
• Part 1: General Provisions
• Art. 73: Apportionment of Public Moneys

Text

§ 3602-f. Apportionment of moneys to school districts that result from\nthe partitioning of territory and formation of new school districts by\ndistrict superintendents. Notwithstanding any other provision of law to\nthe contrary, the apportionment of public money payable to school\ndistricts resulting from the partitioning of territory and formation of\nnew school districts pursuant to section twenty-two hundred eighteen of\nthis chapter shall be computed pursuant to section thirty-six hundred\ntwo of this article as adjusted by this section.\n 1. Definitions. As used in this section the following terms shall be\ndefined as follows: a. "Combined data" shall mean any data or reports of\nfactors specified in statute or regulation for the calculation and\npayment of any apportionment of state aid during the current school year\npursuant to this chapter that derive from the annual records of the\npre-existing school district, the remaining school district or the new\nschool district for any school year ending prior to the first complete\nschool year commencing on or after partitioning of territory of the\npre-existing school district and formation of the new and remaining\nschool districts pursuant to section twenty-two hundred eighteen of this\nchapter.\n b. "Partitioned data" shall mean: (i) for the new school district, the\nproduct of combined data multiplied by the quotient of the resident\npublic school district enrollment during the current year of such new\nschool district divided by the sum of the resident public school\ndistrict enrollment during the current year of the new school district\nand of the remaining school district, and (ii) for the remaining school\ndistrict the product of combined data multiplied by the quotient of the\nresident public school district enrollment during the current year of\nsuch remaining school district divided by the sum of the resident public\nschool district enrollment during the current year of the new school\ndistrict and of the remaining school district.\n c. "Adjusted actual valuation" shall mean the product of the actual\nvaluation of the pre-existing school district, as defined in paragraph c\nof subdivision one of section thirty-six hundred two of this article,\nthat would have been used to compute aids apportioned to the\npre-existing school district in the current school year if partitioning\nhad not occurred, and the actual valuation adjustment factor.\n d. "Actual valuation adjustment factor" shall mean (i) the quotient of\nthe total taxable value of the assessment roll used by the school\ndistrict claiming an apportionment pursuant to this section to levy\ntaxes in the first complete school year commencing on or after\npartitioning divided by the applicable equalization rate used to\napportion such tax levy, divided by (ii) the sum of such quotients\ncomputed for the new school district and for the remaining school\ndistrict. Such factor shall be computed by the director of the office of\nreal property services based on reports to be submitted to the director\nof real property services by the new school district and by the\nremaining school district, in a format specified by the director, no\nlater than thirty days after the levy of taxes for the first complete\nschool year commencing on or after partitioning. The director of the\noffice of real property services shall certify the value computed for\nthe new school district and for the remaining school district to the\ncommissioner no later than thirty days after the receipt of such\nreports.\n e. "Adjusted income" shall mean the product of the adjusted gross\nincome of the pre-existing school district as set forth in paragraph k\nof subdivision one of section thirty-six hundred two of this article,\nthat would have been used to compute aids apportioned to the\npre-existing school district in the current school year if partitioning\nhad not occurred, and the actual valuation adjustment factor.\n 2. Notwithstanding any other provision of this chapter, for the\npurposes of computing any apportionment of state aid payable pursuant to\nthis chapter to the new school district or to the remaining school\ndistrict during the first complete school year commencing on or after\npartitioning or any school year thereafter, the following factors used\nin the apportionment and payment of aid to the new school district or to\nthe remaining school district shall be used in lieu of the indicated\nfactors for any calculations that are based pursuant to statute on such\ndata for a school year ending prior to such first complete school year\ncommencing on or after partitioning, except that where the commissioner\ndetermines that more accurate data is available for actual valuation\nand/or income, the commissioner shall use such more accurate data:\n a. Adjusted actual valuation as defined in paragraph c of subdivision\none of this section in lieu of actual valuation as defined in paragraph\nc of subdivision one of section thirty-six hundred two of this article.\n b. Adjusted income as defined in paragraph e of subdivision one of\nthis section in lieu of adjusted gross income as set forth in paragraph\nk of subdivision one of section thirty-six hundred two of this article.\n 3. Notwithstanding any other provision of this chapter, for the\npurposes of computing any apportionment of state aid payable pursuant to\nthis chapter to the new school district or to the remaining school\ndistrict during the first complete school year commencing on or after\npartitioning or any school year thereafter, the following factors used\nin the apportionment and payment of aid to the new school district or to\nthe remaining school district shall be computed using combined data for\nany calculations that are based pursuant to statute on such data for a\nschool year ending prior to such first complete school year commencing\non or after partitioning.\n a. Percentage of pupils with special educational needs as defined in\nsubparagraph one of paragraph e of subdivision one of section thirty-six\nhundred two of this article.\n b. Expense per pupil as defined in paragraph f of subdivision one of\nsection thirty-six hundred two of this article.\n c. Attendance ratio as defined in paragraph m of subdivision one of\nsection thirty-six hundred two of this article.\n d. Percent of eligible applicants for the free and reduced price lunch\nprogram as defined in paragraph p of subdivision one of section\nthirty-six hundred two of this article.\n e. Sparsity factor as set forth in subparagraph (ii) of paragraph r of\nsubdivision one of section thirty-six hundred two of this article.\n f. Percentage of pupils with compensatory educational needs as defined\nin paragraph t of subdivision one of section thirty-six hundred two of\nthis article.\n g. Tax effort ratio as defined in subparagraph one of paragraph a of\nsubdivision sixteen of section thirty-six hundred two of this article.\n h. Residential real property tax levy as defined in subparagraph three\nof paragraph a of subdivision sixteen of section thirty-six hundred two\nof this article.\n i. School district basic contribution as defined in subdivision eight\nof section forty-four hundred one of this chapter.\n 4. Notwithstanding any other provision of this chapter, for the\npurposes of computing any apportionment of state aid payable pursuant to\nthis chapter to the new school district or to the remaining school\ndistrict during the first complete school year commencing on or after\npartitioning or any school year thereafter, the following factors used\nin the apportionment of aid to the new school district or to the\nremaining school district shall be computed using partitioned data for\nany calculations that are based pursuant to statute on such data for a\nschool year ending prior to such first complete school year commencing\non or after partitioning:\n a. Summer session pupils as defined in paragraph g of subdivision one\nof section thirty-six hundred two of this article.\n b. Comprehensive operating aids base as defined in paragraph j of\nsubdivision one of section thirty-six hundred two of this article.\n c. Enrollment, public school district enrollment, nonpublic school\nenrollment, resident public school district enrollment, resident\nnonpublic school district enrollment and additional public school\nenrollment each as defined in paragraph n of subdivision one of section\nthirty-six hundred two of this article.\n d. English language learner pupil count as defined in paragraph o of\nsubdivision one of section thirty-six hundred two of this article.\n e. Public excess cost aid base as defined in paragraph y of\nsubdivision one of section thirty-six hundred two of this article.\n f. Extraordinary needs aid base as defined in paragraph z of\nsubdivision one of section thirty-six hundred two of this article.\n g. Resident weighted average daily attendance as defined in\nsubdivision two of section thirty-six hundred two of this article.\n h. Adjusted average daily attendance as defined in subdivision two-a\nof section thirty-six hundred two of this article.\n i. Total wealth pupil units as defined in subdivision two-b of section\nthirty-six hundred two of this article.\n j. Approved transportation expense as defined in subdivision seven of\nsection thirty-six hundred two of this article.\n k. Total aidable pupil units as defined in subdivision eight of\nsection thirty-six hundred two of this article.\n l. Weighted pupils with handicapping conditions as defined in\nsubparagraph b of paragraph one of subdivision nineteen of section\nthirty-six hundred two of this article.\n m. Number of declassified pupils as defined in paragraph seven of\nsubdivision nineteen of section thirty-six hundred two of this article.\n n. Approved expenses for instructional computer hardware and\ntechnology equipment as defined in subdivision twenty-six of section\nthirty-six hundred two of this article.\n o. Approved expenses for instructional computer technology as defined\nin subdivision twenty-six-a of section thirty-six hundred two of this\narticle.\n 5. In the event the effective date of a reorganization pursuant to\nsection twenty-two hundred eighteen of this chapter is after July first\nin any school year, or for any other grant or apportionment of aid not\nreferenced in this section, aid shall be computed in the manner\nprescribed in the regulations of the commissioner.\n 6. Notwithstanding any provision of section three hundred fourteen of\nthis chapter or paragraph a of subdivision fourteen of section\nthirty-six hundred two of this article to the contrary, a school\ndistrict that has been reorganized pursuant to section twenty-two\nhundred eighteen of this chapter shall be eligible for apportionments of\nbuilding aid pursuant to subdivision six of such section thirty-six\nhundred two of this article and this section for the construction,\nacquisition, reconstruction, rehabilitation or improvement of school\nbuildings after a reorganization pursuant to section twenty-two hundred\neighteen of this chapter despite any inconsistency between such\nreorganization and the state plan for school reorganization. In\naddition, following the partitioning of territory pursuant to section\ntwenty-two hundred eighteen of this chapter, the remaining school\ndistrict shall continue to be eligible to receive reorganization\nincentive aid and/or reorganization incentive building aid for a prior\nreorganization in accordance with subdivision fourteen of section\nthirty-six hundred two of this article, except where such partitioning\nreverses the prior reorganization for which such aid would be paid.\n