2023-b. Certification of compliance with property tax freeze requirements. A school district that is subject to the provisions of section two thousand twenty-three-a of this part must comply with the requirements of subdivision two of this section in order to render its taxpayers eligible for the real property tax freeze credit authorized by subsection (bbb) of section six hundred six of the tax law for a fiscal year starting in two thousand fourteen. The property tax cuts will be extended for a second year in jurisdictions which comply with the tax cap and have a state approved government efficiency plan which demonstrate three year savings and efficiencies of at least one percent per year from shared services, cooperation agreements and/or mergers or efficiencies. The director of the budget shall consider past efficiencies, shared services and reforms in their approval process. While localities may offer a variety of approaches it is anticipated that the county government or board of cooperative educational services will convene and facilitate a process and submit a county wide or board of cooperative educational services region wide plan for approval. A school district that is subject to the provisions of section two thousand twenty-three-a of this part must comply with the requirements of subdivision two and either subdivision three or subdivision four of this section in order to render its taxpayers eligible for the real property tax freeze credit authorized by subsection (bbb) of section six hundred six of the tax law for a fiscal year starting in two thousand fifteen.
1. Definitions. As used in this section:
a. "Mergers" means: reorganizations of eligible school districts pursuant to sections fifteen hundred five, fifteen hundred eleven through fifteen hundred thirteen, fifteen hundred twenty-four, fifteen hundred twenty-six, seventeen hundred five, eighteen hundred one through eighteen hundred three, or twenty-two hundred eighteen of the education law; or reorganizations, consolidations, or dissolutions of eligible school districts in which one or more eligible school districts are terminated and another eligible school district assumes jurisdiction over the terminated school district or districts pursuant to any other provision of law.
b. "Cooperation agreements" means agreements entered into between eligible school districts to implement the sharing or consolidation of functions or services, including but not limited to: procurement, real estate and facility management, fleet management, business and financial services, administrative services, payroll administration, time and attendance, benefits administration and other transactional human resources functions, contract management, grants management, transportation services, facilities and function, human services facilities and functions, customer service facilities and functions and information technology infrastructure, process, services and functions.
c. "Eligible school district" means a school district that is subject to section two thousand twenty-three-a of this part, but shall not mean a school district that is subject to article fifty-two of this chapter.
d. "Government efficiency plan" means a plan that identifies cooperation agreements, shared services and/or mergers or efficiencies to be fully implemented by one or more eligible school districts that are signatories to the plan.
e. "Lead district" means the eligible school district that is participating in a government efficiency plan with more than one signatory that has elected to submit the government efficiency plan to the director of the budget on behalf of all signatories to the plan.
f. "Shared services" means functional consolidations by which one eligible school district completely provides a service or function for another eligible school district, which no longer engages in that function or service; shared or cooperative services between and among eligible school districts; and regionalized delivery of services between and among eligible school districts. These shared services may be for services or functions including but not limited to: procurement, real estate and facility management, fleet management, business and financial services, administrative services, payroll administration, time and attendance, benefits administration and other transactional human resources functions, contract management, grants management, transportation services, facilities and functions, human services facilities and functions, customer service facilities and functions and information technology infrastructure, processes, services and functions.
2. Certification of compliance with tax levy limit. a. Upon the adoption of the budget of an eligible school district, the chief executive officer of such school district shall certify to the state comptroller, the commissioner of taxation and finance and the commissioner that the budget so adopted does not exceed the tax levy limit prescribed by section two thousand twenty-three-a of this part. Such certification shall be made in a form and manner prescribed by the state comptroller in consultation with the commissioner of taxation and finance and the commissioner.
b. In order for such certification to give rise to a real property tax freeze credit under subsection (bbb) of section six hundred six of the tax law, such certification shall be made no later than the twenty-first day of the fiscal year to which it applies.
c. If such a certification has been made and the actual tax levy of the school district exceeds the applicable tax levy limit, the excess amount shall be placed in reserve and used in the manner prescribed by subdivision five of section two thousand twenty-three-a of this part, even if a tax levy in excess of the tax levy limit had been duly authorized for the applicable fiscal year by the school district voters.
d. Notwithstanding any provision of law to the contrary, every school district that is subject to the provisions of section two thousand twenty-three-a of this part shall report both its proposed budget and its adopted budget to the office of the state comptroller and the commissioner at the time and in the manner as they may prescribe, whether or not such budget has been or will be certified as provided by this subdivision.
3. School district government efficiency plans submitted by lead district. a. The superintendent of each lead district shall submit to the director of the budget by June first, two thousand fifteen, a government efficiency plan that demonstrates three year savings and efficiencies of at least one percent per year from shared services, cooperation agreements and/or mergers or efficiencies over the aggregate two thousand fourteen--two thousand fifteen school year tax levies for all eligible school districts that are signatories to such plan.
(i) The superintendent of each eligible school district that is a signatory to a government efficiency plan shall submit to the superintendent of the lead district by May fifteenth, two thousand fifteen, a written certification that the eligible school district agrees to undertake its best efforts to fully implement by the end of the two thousand sixteen--two thousand seventeen school year the cooperation agreements, mergers, efficiencies and/or shared services specified for the eligible school district in such plan.
(ii) The chief financial officer of a school district that is a signatory to a government efficiency plan shall submit to the superintendent of the lead district by May fifteenth, two thousand fifteen, a written certification that in his or her professional opinion, full implementation by the end of the two thousand sixteen--two thousand seventeen school year of the cooperation agreements, mergers, efficiencies and/or shared services that are to be taken by such school district itself as specified in such plan will result in the savings set forth in such plan attributable to such school district.
(iii) The chief financial officer of each eligible school district that is a signatory to a government efficiency plan shall submit to the lead district by May fifteenth, two thousand fifteen, a written certification that in his or her professional opinion, full implementation of the cooperation agreements, mergers, efficiencies and/or shared services as specified for all of the eligible school districts that are signatories to such plan will result in savings over the aggregate two thousand fourteen--two thousand fifteen school year tax levies for all eligible school districts that are signatories to such plan of at least one percent in each of the two thousand sixteen--two thousand seventeen, the two thousand seventeen--two thousand eighteen and the two thousand eighteen--two thousand nineteen school years.
b. The chief financial officer of each lead district shall submit the following documents to the director of the budget on or before June first, two thousand fifteen: (i) the government efficiency plan; (ii) a list of all eligible school districts that are signatories to such plan; (iii) all of the certifications required by paragraph a of this subdivision; and (iv) an analysis of the aggregate amount of savings set forth in such plan attributable to all eligible school districts that are signatories to such plan that will be achieved if the cooperation agreements, mergers, efficiencies and/or shared services identified in such plan are fully implemented by the end of the two thousand sixteen--two thousand seventeen school year. The director of the budget shall review such documents and shall consider past efficiencies, shared services and reforms in their approval process to determine whether the requirements of this subdivision have been met with respect to each eligible school district that is a signatory to the government efficiency plan and shall notify the commissioner of taxation and finance of such determinations no later than July thirty-first, two thousand fifteen.
4. School district government efficiency plans submitted by a single eligible school district. a. While localities may offer a variety of approaches it is anticipated that the county government or board of cooperative educational services will convene and facilitate a process and submit a county wide or board of cooperative educational services region wide plan for approval. As such, eligible school districts are strongly encouraged to develop a single government efficiency plan for all of the eligible school districts in their board of cooperation educational services district. However, the superintendent of each eligible school district that is not participating in a government efficiency plan with more than one signatory may submit to the director of the budget by June first, two thousand fifteen, a government efficiency plan that demonstrates three year savings and efficiencies of at least one percent per year from shared services, cooperation agreements and/or mergers or efficiencies over such eligible school district's two thousand fourteen--two thousand fifteen school year tax levy.
(i) In the event an eligible school district chooses to submit such a government efficiency plan, the superintendent of such eligible school district shall submit to the director of the budget by June first, two thousand fifteen, a written certification that such eligible school district agrees to undertake its best efforts to fully implement by the end of the two thousand sixteen--two thousand seventeen school year the cooperation agreements, mergers, efficiencies and/or shared services specified in such plan.
(ii) In the event a school district chooses to submit such a government efficiency plan, the chief financial officer of such eligible school district shall submit to the director of the budget by June first, two thousand fifteen, an analysis of the savings set forth in such plan that will be achieved if the cooperation agreements, shared services and/or mergers or efficiencies identified in such plan are fully implemented by the end of the two thousand sixteen--two thousand seventeen school year, as well as a written certification that in his or her professional opinion, full implementation of the cooperation agreements, mergers, efficiencies and/or shared services as specified in such plan will result in savings over its two thousand fourteen--two thousand fifteen school year tax levy of at least one percent in each of the two thousand sixteen--two thousand seventeen, the two thousand seventeen--two thousand eighteen and the two thousand eighteen--two thousand nineteen school years.
b. The director of the budget shall review the documents referred to in paragraph a of this subdivision and shall consider past efficiencies, shared services and reforms in their approval process to determine whether the requirements of this subdivision have been met with respect to an eligible school district that has submitted a government efficiency plan and shall notify the commissioner of taxation and finance of such determination no later than July thirty-first, two thousand fifteen.
Last modified: February 3, 2019