N.Y. Education Law § 3609-e: School tax relief aid, when and how payable commencing July first, nineteen hundred ninety-eight

§ 3609-e. School tax relief aid, when and how payable commencing July

first, nineteen hundred ninety-eight. Notwithstanding any other

provisions of this article, school tax relief aid shall be paid pursuant

to this section.

1. Definitions. As used in this section the following terms shall be

defined as follows:

a. "Amount of tax levy" shall mean the amount of property taxes levied

for school purposes in the current year pursuant to subdivision one of

section thirteen hundred six of the real property tax law, except that

for a city school district of a city with one hundred twenty-five

thousand inhabitants or more "amount of tax levy" shall mean an amount

equal to the product of the tax rate computed pursuant to paragraph e of

this subdivision for aids payable in the current year multiplied by such

district's actual valuation as defined in subdivision one of section

thirty-six hundred two of this article.

b. "Phase-in factor" shall mean: (i) for aid payable in the two

thousand--two thousand one school year, seventy-five percent and (ii)

for aid payable in the two thousand one--two thousand two school year

and thereafter, one hundred percent.

c. "STAR portion of the tax levy" shall mean the quotient of the

school tax relief aid payable in the current year divided by the amount

of tax levy expressed as a decimal to four places without rounding.

d. The definitions of "school tax relief aid," "current year" and

"base year" as set forth in subdivision one of section thirty-six

hundred two of this article shall apply to this section.

e. "Tax rate" shall mean the amount computed by dividing a school

district's total revenues from real property and non-property tax levies

for the base year levied for school purposes exclusive of library

purposes plus any payments in lieu of taxes received pursuant to section

four hundred eighty-five of the real property tax law and exclusive of

any balances in excess of six percent of general fund expense remaining

in the general fund of the district at the end of the base year, by such

district's actual valuation as defined in subdivision one of section

thirty-six hundred two of this article including any actual valuation

equivalent of payments in lieu of taxes determined pursuant to section

four hundred eighty-five of the real property tax law, provided,

however, that in the instance of a fiscally dependent city school

district, the tax rate shall be computed by dividing (i) such district's

total general fund expenditures, plus inter-fund transfers outgoing from

the general fund, and plus general fund reserve expenditures, less any

and all general fund non-tax revenue of such city school district which

has been paid and identified by an original payer as being specifically

on behalf of such city school district, and less any and all non-tax

revenue of the city upon which such city school district is fiscally

dependent which has been paid and identified by an original payer as

being specifically on behalf of such city school district but which has

not been identified as revenue of such city school district, and less

any and all other general fund revenues of such city school district

which are determined by the commissioner to be non-tax revenue of the

city upon which such city school district is fiscally dependent, by (ii)

such district's actual valuation as defined in subdivision one of such

section thirty-six hundred two. Revenues raised by a school district in

support of a central high school district shall be included in the

revenue of the district raising such revenue, and no local revenue shall

be attributed to such central high school districts. Such tax rate shall

be computed to five decimals without rounding and shall be multiplied by

one thousand to be expressed in mills.

2. Prescribed payments. a. October payment for aids payable in the

nineteen hundred ninety-eight--ninety-nine through two thousand two--two

thousand three school years and the two thousand four--two thousand five

through two thousand eight--two thousand nine school years. On or before

October fifteenth, a portion of the school tax relief aid payable to the

school district for the current year shall be paid equal to the product

of the total school tax relief aid for the current school year adjusted

to reflect adjustments to payments for prior years and thirty-five

one-hundredths.

b. October payment for aids payable in the two thousand three--two

thousand four school year, and the two thousand nine--two thousand ten

school year and thereafter. On or before October fifteenth, a portion of

the school tax relief aid payable to the school district for the current

year adjusted to reflect adjustments to payments for prior years, not to

exceed one hundred percent of such aid payable, shall be paid equal to

the product of the amount of tax levy and the positive difference, if

any, of the STAR portion of the tax levy minus the product of

twenty-five one-hundredths and the phase-in factor.

c. November payment for the aids payable in the nineteen hundred

ninety-eight--ninety-nine through two thousand two--two thousand three

school years and the two thousand four--two thousand five through two

thousand eight--two thousand nine school years. On or before November

fifteenth, a portion of the school tax relief aid payable to the school

district for the current year shall be paid equal to the product of the

total school tax relief aid for the current school year adjusted to

reflect adjustments to payments for prior years and seventy-one

hundredths less any payments made pursuant to paragraph a of this

subdivision.

d. November payment for aids payable in the two thousand three--two

thousand four school year, and the two thousand nine--two thousand ten

school year and thereafter. On or before November fifteenth, a portion

of the school tax relief aid payable to the school district for the

current year adjusted to reflect adjustments to payments for prior

years, not to exceed one hundred percent of such aid payable, shall be

paid equal to: (i) the product of the amount of tax levy and the

positive difference, if any, of the STAR portion of the tax levy minus

the product of twenty one hundredths and the phase-in factor less (ii)

any payments made pursuant to paragraph b of this subdivision.

e. December payment for aids payable in the nineteen hundred

ninety-eight--ninety-nine through two thousand two--two thousand three

school years and the two thousand four--two thousand five through two

thousand eight--two thousand nine school years. On or before December

fifteenth, a portion of the school tax relief aid payable to the school

district for the current year shall be paid equal to the product of the

total school tax relief aid for the current school year adjusted to

reflect adjustments to payments for prior years and eighty

one-hundredths less any payments made pursuant to paragraphs a and c of

this subdivision.

f. December payment for aids payable in the two thousand three--two

thousand four school year, and the two thousand nine--two thousand ten

school year and thereafter. On or before December fifteenth, a portion

of the school tax relief aid payable to the school district for the

current year adjusted to reflect adjustments to payments for prior

years, not to exceed one hundred percent of such aid payable, shall be

paid equal to: (i) the product of the amount of tax levy and the

positive difference, if any, of the STAR portion of the tax levy minus

the product of fifteen one-hundredths and the phase-in factor less (ii)

any payments made pursuant to paragraphs b and d of this subdivision.

g. January payment. On or before the first business day of January, a

portion of the school tax relief aid payable to the school district for

the current year shall be paid equal to one hundred percent of such

total school tax relief aid payable for the current school year adjusted

to reflect adjustments to payments for prior years less any payments

made pursuant to paragraph a, b, c, d, e or f of this subdivision.

h. On or before March thirty-first a portion of the school tax relief

aid payable to the school district for the current year shall be paid

equal to one hundred percent of any increase in such aid over the total

of such aids paid through the first business day of January, adjusted to

reflect adjustments to payments for prior years, as certified to the

commissioner by the office of real property services on or before March

first.

3. a. Such moneys shall be payable to the treasurer of each city

school district, and the treasurer of each union free school district

and of each central school district and of each other school district,

if there be a treasurer, otherwise to the collector or other disbursing

officer of such district, who shall apply for and receive the same as

soon as payable.

b. In the case of city school districts of the cities with one hundred

twenty-five thousand inhabitants or more, any payments which pursuant to

this section is required to be made to the treasurer of the city school

district, shall be made to the city treasurer or chamberlain.

4. Any payment to a school district pursuant to this section shall be

general receipts of the district and may be used for any lawful purpose

of the district.