S 380: Exempts the costs associated with expenditures resulting from the purchase of BOCES services and programs from the real property tax levy limit.

  
  STATE OF NEW YORK ________________________________________________________________________ 380 2025-2026 Regular Sessions  IN SENATE (Prefiled) January 8, 2025 ___________ Introduced by Sen. BROUK -- read twice and ordered printed, and when printed to be committed to the Committee on Education AN ACT to amend the education law, in relation to exempting the costs associated with expenditures resulting from the purchase of BOCES services and programs from the real property tax levy limit The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. Paragraph i of subdivision 2 of section 2023-a of the 2 education law, as added by section 2 of part A of chapter 97 of the laws 3 of 2011, is amended to read as follows: 4 i. "Tax levy limit" means the amount of taxes a school district is 5 authorized to levy pursuant to this section, provided, however, that the 6 tax levy limit shall not include the following: 7 (i) a tax levy necessary for expenditures resulting from court orders 8 or judgments against the school district arising out of tort actions for 9 any amount that exceeds five percent of the total tax levied in the 10 prior school year; 11 (ii) in years in which the system average actuarial contribution rate 12 of the New York state and local employees' retirement system, as defined 13 by paragraph ten of subdivision a of section nineteen-a of the retire- 14 ment and social security law, increases by more than two percentage 15 points from the previous year, a tax levy necessary for expenditures for 16 the coming fiscal year for school district employer contributions to the 17 New York state and local employees' retirement system caused by growth 18 in the system average actuarial contribution rate minus two percentage 19 points; 20 (iii) in years in which the normal contribution rate of the New York 21 state teachers' retirement system, as defined by paragraph a of subdivi- 22 sion two of section five hundred seventeen of this chapter, increases by 23 more than two percentage points from the previous year, a tax levy EXPLANATION--Matter in italics (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD01188-01-5 
 S. 380 2 1 necessary for expenditures for the coming fiscal year for school 2 district employer contributions to the New York state teachers' retire- 3 ment system caused by growth in the normal contribution rate minus two 4 percentage points; [and] 5 (iv) a capital tax levy; and 6 (v) a tax levy necessary for expenditures resulting from the purchase 7 of BOCES services and programs. 8 § 2. This act shall take effect on the first of May next succeeding 9 the date on which it shall have become a law.