§ 3609-E — School tax relief aid, when and how payable commencing July first, nineteen hundred ninety-eight

New York § 3609-E

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

Text

§ 3609-e. School tax relief aid, when and how payable commencing July\nfirst, nineteen hundred ninety-eight. Notwithstanding any other\nprovisions of this article, school tax relief aid shall be paid pursuant\nto this section.\n 1. Definitions. As used in this section the following terms shall be\ndefined as follows:\n a. "Amount of tax levy" shall mean the amount of property taxes levied\nfor school purposes in the current year pursuant to subdivision one of\nsection thirteen hundred six of the real property tax law, except that\nfor a city school district of a city with one hundred twenty-five\nthousand inhabitants or more "amount of tax levy" shall mean an amount\nequal to the product of the tax rate computed pursuant to paragraph e of\nthis subdivision for aids payable in the current year multiplied by such\ndistrict's actual valuation as defined in subdivision one of section\nthirty-six hundred two of this article.\n b. "Phase-in factor" shall mean: (i) for aid payable in the two\nthousand--two thousand one school year, seventy-five percent and (ii)\nfor aid payable in the two thousand one--two thousand two school year\nand thereafter, one hundred percent.\n c. "STAR portion of the tax levy" shall mean the quotient of the\nschool tax relief aid payable in the current year divided by the amount\nof tax levy expressed as a decimal to four places without rounding.\n d. The definitions of "school tax relief aid," "current year" and\n"base year" as set forth in subdivision one of section thirty-six\nhundred two of this article shall apply to this section.\n e. "Tax rate" shall mean the amount computed by dividing a school\ndistrict's total revenues from real property and non-property tax levies\nfor the base year levied for school purposes exclusive of library\npurposes plus any payments in lieu of taxes received pursuant to section\nfour hundred eighty-five of the real property tax law and exclusive of\nany balances in excess of six percent of general fund expense remaining\nin the general fund of the district at the end of the base year, by such\ndistrict's actual valuation as defined in subdivision one of section\nthirty-six hundred two of this article including any actual valuation\nequivalent of payments in lieu of taxes determined pursuant to section\nfour hundred eighty-five of the real property tax law, provided,\nhowever, that in the instance of a fiscally dependent city school\ndistrict, the tax rate shall be computed by dividing (i) such district's\ntotal general fund expenditures, plus inter-fund transfers outgoing from\nthe general fund, and plus general fund reserve expenditures, less any\nand all general fund non-tax revenue of such city school district which\nhas been paid and identified by an original payer as being specifically\non behalf of such city school district, and less any and all non-tax\nrevenue of the city upon which such city school district is fiscally\ndependent which has been paid and identified by an original payer as\nbeing specifically on behalf of such city school district but which has\nnot been identified as revenue of such city school district, and less\nany and all other general fund revenues of such city school district\nwhich are determined by the commissioner to be non-tax revenue of the\ncity upon which such city school district is fiscally dependent, by (ii)\nsuch district's actual valuation as defined in subdivision one of such\nsection thirty-six hundred two. Revenues raised by a school district in\nsupport of a central high school district shall be included in the\nrevenue of the district raising such revenue, and no local revenue shall\nbe attributed to such central high school districts. Such tax rate shall\nbe computed to five decimals without rounding and shall be multiplied by\none thousand to be expressed in mills.\n 2. Prescribed payments. a. October payment for aids payable in the\nnineteen hundred ninety-eight--ninety-nine through two thousand two--two\nthousand three school years and the two thousand four--two thousand five\nthrough two thousand eight--two thousand nine school years. On or before\nOctober fifteenth, a portion of the school tax relief aid payable to the\nschool district for the current year shall be paid equal to the product\nof the total school tax relief aid for the current school year adjusted\nto reflect adjustments to payments for prior years and thirty-five\none-hundredths.\n b. October payment for aids payable in the two thousand three--two\nthousand four school year, and the two thousand nine--two thousand ten\nschool year and thereafter. On or before October fifteenth, a portion of\nthe school tax relief aid payable to the school district for the current\nyear adjusted to reflect adjustments to payments for prior years, not to\nexceed one hundred percent of such aid payable, shall be paid equal to\nthe product of the amount of tax levy and the positive difference, if\nany, of the STAR portion of the tax levy minus the product of\ntwenty-five one-hundredths and the phase-in factor.\n c. November payment for the aids payable in the nineteen hundred\nninety-eight--ninety-nine through two thousand two--two thousand three\nschool years and the two thousand four--two thousand five through two\nthousand eight--two thousand nine school years. On or before November\nfifteenth, a portion of the school tax relief aid payable to the school\ndistrict for the current year shall be paid equal to the product of the\ntotal school tax relief aid for the current school year adjusted to\nreflect adjustments to payments for prior years and seventy-one\nhundredths less any payments made pursuant to paragraph a of this\nsubdivision.\n d. November payment for aids payable in the two thousand three--two\nthousand four school year, and the two thousand nine--two thousand ten\nschool year and thereafter. On or before November fifteenth, a portion\nof the school tax relief aid payable to the school district for the\ncurrent year adjusted to reflect adjustments to payments for prior\nyears, not to exceed one hundred percent of such aid payable, shall be\npaid equal to: (i) the product of the amount of tax levy and the\npositive difference, if any, of the STAR portion of the tax levy minus\nthe product of twenty one hundredths and the phase-in factor less (ii)\nany payments made pursuant to paragraph b of this subdivision.\n e. December payment for aids payable in the nineteen hundred\nninety-eight--ninety-nine through two thousand two--two thousand three\nschool years and the two thousand four--two thousand five through two\nthousand eight--two thousand nine school years. On or before December\nfifteenth, a portion of the school tax relief aid payable to the school\ndistrict for the current year shall be paid equal to the product of the\ntotal school tax relief aid for the current school year adjusted to\nreflect adjustments to payments for prior years and eighty\none-hundredths less any payments made pursuant to paragraphs a and c of\nthis subdivision.\n f. December payment for aids payable in the two thousand three--two\nthousand four school year, and the two thousand nine--two thousand ten\nschool year and thereafter. On or before December fifteenth, a portion\nof the school tax relief aid payable to the school district for the\ncurrent year adjusted to reflect adjustments to payments for prior\nyears, not to exceed one hundred percent of such aid payable, shall be\npaid equal to: (i) the product of the amount of tax levy and the\npositive difference, if any, of the STAR portion of the tax levy minus\nthe product of fifteen one-hundredths and the phase-in factor less (ii)\nany payments made pursuant to paragraphs b and d of this subdivision.\n g. January payment. On or before the first business day of January, a\nportion of the school tax relief aid payable to the school district for\nthe current year shall be paid equal to one hundred percent of such\ntotal school tax relief aid payable for the current school year adjusted\nto reflect adjustments to payments for prior years less any payments\nmade pursuant to paragraph a, b, c, d, e or f of this subdivision.\n h. On or before March thirty-first a portion of the school tax relief\naid payable to the school district for the current year shall be paid\nequal to one hundred percent of any increase in such aid over the total\nof such aids paid through the first business day of January, adjusted to\nreflect adjustments to payments for prior years, as certified to the\ncommissioner by the office of real property services on or before March\nfirst.\n 3. a. Such moneys shall be payable to the treasurer of each city\nschool district, and the treasurer of each union free school district\nand of each central school district and of each other school district,\nif there be a treasurer, otherwise to the collector or other disbursing\nofficer of such district, who shall apply for and receive the same as\nsoon as payable.\n b. In the case of city school districts of the cities with one hundred\ntwenty-five thousand inhabitants or more, any payments which pursuant to\nthis section is required to be made to the treasurer of the city school\ndistrict, shall be made to the city treasurer or chamberlain.\n 4. Any payment to a school district pursuant to this section shall be\ngeneral receipts of the district and may be used for any lawful purpose\nof the district.\n