NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A5965
SPONSOR: Galef (MS) TITLE OF BILL:
An act to amend the education law, in relation to exempting BOCES capi-
tal expenditures from limitations upon local school district tax levies;
and providing for the repeal of such provisions upon expiration thereof
PURPOSE OR GENERAL IDEA OF BILL:
The purpose of this legislation is to exempt BOCES capital expenditures
from limitations upon local school district tax levies.
SUMMARY OF PROVISIONS:
Section 1. Paragraph c of subdivision 2 of section 2023-a of the Educa-
tion Law is amended as follows: c. "Capital local expenditures" means
(i) the taxes associated with budgeted expenditures resulting from the
financing, refinancing, acquisition, design, construction, recon-
struction, rehabilitation, improvement, furnishing and equipping of, or
otherwise providing for school district capital facilities or school
district capital equipment; including debt service and lease expendi-
tures, and transportation capital debt service, and (ii) the school
district's share of capital local expenditures, as defined in subpara-
graph (i) of this paragraph, for boards of cooperative educational
services as authorized pursuant to section 1950 of this title and
approved by the commission, subject to the approval of the qualified
voters where required by law.
Section 2. Subparagraph 1 of paragraph b of subdivision 4 of section
1950 of the Education Law is amended by adding the following language:
provided, however, any school district's share of capital local expendi-
tures of a board of cooperative educational services, as defined in
subparagraph (ii) of paragraph c of subdivision tow of section 2023-a of
this title, and approved by the commissioner shall not be included in a
school district's tax levy pursuant to such section.
Section 3. Establishes the effective date.
DIFFERENCE BETWEEN ORIGINAL AND AMENDED VERSION (IF APPLICABLE):
This section is not applicable at this time.
JUSTIFICATION:
When we adopted the tax cap legislation in 2011, we allowed school
districts to exclude bonding for capital projects. The tax cap legis-
lation did not include an exemption for BOCES capital projects. Under
current law, BOCES capital expenditures must be approved by each of
their component school districts. In turn, each component district
includes these costs in their district budget that is put before the
voters of each component district. This legislation corrects that over-
sight.
PRIOR LEGISLATIVE HISTORY:
A. 9183 and S. 6640 of 2015/2016 Similar to:
A. 4366-A of 2015/2016 (Enacting Clause Stricken)
A. 3137 and S. 2800 of 2013/2014
A. 9283 and S. 6704 of 2011/2012
FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS:
EFFECTIVE DATE:
This act shall take effect immediately; provided that the amendments to
paragraph c of subdivision 2 of section 2023-a of the Education Law made
by section one of this act shall be subject to the repeal of such
section and shall be deemed repealed therewith; provided, further, that
the amendments to subparagraph 1 of paragraph b of subdivision 4 of
section 1950 of the Education Law made by section two of this act shall
expire on the same date and manner as section 13 of part A of chapter 97
of the laws of 2011, as amended.
