N.Y. Educ. Law § 2023-b

§ 2023-b. Certification of compliance with property tax freeze\nrequirements. A school district that is subject to the provisions of\nsection two thousand twenty-three-a of this part must comply with the\nrequirements of subdivision two of this section in order to render its\ntaxpayers eligible for the real property tax freeze credit authorized by\nsubsection (bbb) of section six hundred six of the tax law for a fiscal\nyear starting in two thousand fourteen. The property tax cuts will be\nextended for a second year in jurisdictions which comply with the tax\ncap and have a state approved government efficiency plan which\ndemonstrate three year savings and efficiencies of at least one percent\nper year from shared services, cooperation agreements and/or mergers or\nefficiencies. The director of the budget shall consider past\nefficiencies, shared services and reforms in their approval process.\nWhile localities may offer a variety of approaches it is anticipated\nthat the county government or board of cooperative educational services\nwill convene and facilitate a process and submit a county wide or board\nof cooperative educational services region wide plan for approval. A\nschool district that is subject to the provisions of section two\nthousand twenty-three-a of this part must comply with the requirements\nof subdivision two and either subdivision three or subdivision four of\nthis section in order to render its taxpayers eligible for the real\nproperty tax freeze credit authorized by subsection (bbb) of section six\nhundred six of the tax law for a fiscal year starting in two thousand\nfifteen.\n 1. Definitions. As used in this section:\n a. "Mergers" means: reorganizations of eligible school districts\npursuant to sections fifteen hundred five, fifteen hundred eleven\nthrough fifteen hundred thirteen, fifteen hundred twenty-four, fifteen\nhundred twenty-six, seventeen hundred five, eighteen hundred one through\neighteen hundred three, or twenty-two hundred eighteen of the education\nlaw; or reorganizations, consolidations, or dissolutions of eligible\nschool districts in which one or more eligible school districts are\nterminated and another eligible school district assumes jurisdiction\nover the terminated school district or districts pursuant to any other\nprovision of law.\n b. "Cooperation agreements" means agreements entered into between\neligible school districts to implement the sharing or consolidation of\nfunctions or services, including but not limited to: procurement, real\nestate and facility management, fleet management, business and financial\nservices, administrative services, payroll administration, time and\nattendance, benefits administration and other transactional human\nresources functions, contract management, grants management,\ntransportation services, facilities and function, human services\nfacilities and functions, customer service facilities and functions and\ninformation technology infrastructure, process, services and functions.\n c. "Eligible school district" means a school district that is subject\nto section two thousand twenty-three-a of this part, but shall not mean\na school district that is subject to article fifty-two of this chapter.\n d. "Government efficiency plan" means a plan that identifies\ncooperation agreements, shared services and/or mergers or efficiencies\nto be fully implemented by one or more eligible school districts that\nare signatories to the plan.\n e. "Lead district" means the eligible school district that is\nparticipating in a government efficiency plan with more than one\nsignatory that has elected to submit the government efficiency plan to\nthe director of the budget on behalf of all signatories to the plan.\n f. "Shared services" means functional consolidations by which one\neligible school district completely provides a service or function for\nanother eligible school district, which no longer engages in that\nfunction or service; shared or cooperative services between and among\neligible school districts; and regionalized delivery of services between\nand among eligible school districts. These shared services may be for\nservices or functions including but not limited to: procurement, real\nestate and facility management, fleet management, business and financial\nservices, administrative services, payroll administration, time and\nattendance, benefits administration and other transactional human\nresources functions, contract management, grants management,\ntransportation services, facilities and functions, human services\nfacilities and functions, customer service facilities and functions and\ninformation technology infrastructure, processes, services and\nfunctions.\n 2. Certification of compliance with tax levy limit. a. Upon the\nadoption of the budget of an eligible school district, the chief\nexecutive officer of such school district shall certify to the state\ncomptroller, the commissioner of taxation and finance and the\ncommissioner that the budget so adopted does not exceed the tax levy\nlimit prescribed by section two thousand twenty-three-a of this part.\nSuch certification shall be made in a form and manner prescribed by the\nstate comptroller in consultation with the commissioner of taxation and\nfinance and the commissioner.\n b. In order for such certification to give rise to a real property tax\nfreeze credit under subsection (bbb) of section six hundred six of the\ntax law, such certification shall be made no later than the twenty-first\nday of the fiscal year to which it applies.\n c. If such a certification has been made and the actual tax levy of\nthe school district exceeds the applicable tax levy limit, the excess\namount shall be placed in reserve and used in the manner prescribed by\nsubdivision five of section two thousand twenty-three-a of this part,\neven if a tax levy in excess of the tax levy limit had been duly\nauthorized for the applicable fiscal year by the school district voters.\n d. Notwithstanding any provision of law to the contrary, every school\ndistrict that is subject to the provisions of section two thousand\ntwenty-three-a of this part shall report both its proposed budget and\nits adopted budget to the office of the state comptroller and the\ncommissioner at the time and in the manner as they may prescribe,\nwhether or not such budget has been or will be certified as provided by\nthis subdivision.\n 3. School district government efficiency plans submitted by lead\ndistrict. a. The superintendent of each lead district shall submit to\nthe director of the budget by June first, two thousand fifteen, a\ngovernment efficiency plan that demonstrates three year savings and\nefficiencies of at least one percent per year from shared services,\ncooperation agreements and/or mergers or efficiencies over the aggregate\ntwo thousand fourteen--two thousand fifteen school year tax levies for\nall eligible school districts that are signatories to such plan.\n (i) The superintendent of each eligible school district that is a\nsignatory to a government efficiency plan shall submit to the\nsuperintendent of the lead district by May fifteenth, two thousand\nfifteen, a written certification that the eligible school district\nagrees to undertake its best efforts to fully implement by the end of\nthe two thousand sixteen--two thousand seventeen school year the\ncooperation agreements, mergers, efficiencies and/or shared services\nspecified for the eligible school district in such plan.\n (ii) The chief financial officer of a school district that is a\nsignatory to a government efficiency plan shall submit to the\nsuperintendent of the lead district by May fifteenth, two thousand\nfifteen, a written certification that in his or her professional\nopinion, full implementation by the end of the two thousand sixteen--two\nthousand seventeen school year of the cooperation agreements, mergers,\nefficiencies and/or shared services that are to be taken by such school\ndistrict itself as specified in such plan will result in the savings set\nforth in such plan attributable to such school district.\n (iii) The chief financial officer of each eligible school district\nthat is a signatory to a government efficiency plan shall submit to the\nlead district by May fifteenth, two thousand fifteen, a written\ncertification that in his or her professional opinion, full\nimplementation of the cooperation agreements, mergers, efficiencies\nand/or shared services as specified for all of the eligible school\ndistricts that are signatories to such plan will result in savings over\nthe aggregate two thousand fourteen--two thousand fifteen school year\ntax levies for all eligible school districts that are signatories to\nsuch plan of at least one percent in each of the two thousand\nsixteen--two thousand seventeen, the two thousand seventeen--two\nthousand eighteen and the two thousand eighteen--two thousand nineteen\nschool years.\n b. The chief financial officer of each lead district shall submit the\nfollowing documents to the director of the budget on or before June\nfirst, two thousand fifteen: (i) the government efficiency plan; (ii) a\nlist of all eligible school districts that are signatories to such plan;\n(iii) all of the certifications required by paragraph a of this\nsubdivision; and (iv) an analysis of the aggregate amount of savings set\nforth in such plan attributable to all eligible school districts that\nare signatories to such plan that will be achieved if the cooperation\nagreements, mergers, efficiencies and/or shared services identified in\nsuch plan are fully implemented by the end of the two thousand\nsixteen--two thousand seventeen school year. The director of the budget\nshall review such documents and shall consider past efficiencies, shared\nservices and reforms in their approval process to determine whether the\nrequirements of this subdivision have been met with respect to each\neligible school district that is a signatory to the government\nefficiency plan and shall notify the commissioner of taxation and\nfinance of such determinations no later than July thirty-first, two\nthousand fifteen.\n 4. School district government efficiency plans submitted by a single\neligible school district. a. While localities may offer a variety of\napproaches it is anticipated that the county government or board of\ncooperative educational services will convene and facilitate a process\nand submit a county wide or board of cooperative educational services\nregion wide plan for approval. As such, eligible school districts are\nstrongly encouraged to develop a single government efficiency plan for\nall of the eligible school districts in their board of cooperation\neducational services district. However, the superintendent of each\neligible school district that is not participating in a government\nefficiency plan with more than one signatory may submit to the director\nof the budget by June first, two thousand fifteen, a government\nefficiency plan that demonstrates three year savings and efficiencies of\nat least one percent per year from shared services, cooperation\nagreements and/or mergers or efficiencies over such eligible school\ndistrict's two thousand fourteen--two thousand fifteen school year tax\nlevy.\n (i) In the event an eligible school district chooses to submit such a\ngovernment efficiency plan, the superintendent of such eligible school\ndistrict shall submit to the director of the budget by June first, two\nthousand fifteen, a written certification that such eligible school\ndistrict agrees to undertake its best efforts to fully implement by the\nend of the two thousand sixteen--two thousand seventeen school year the\ncooperation agreements, mergers, efficiencies and/or shared services\nspecified in such plan.\n (ii) In the event a school district chooses to submit such a\ngovernment efficiency plan, the chief financial officer of such eligible\nschool district shall submit to the director of the budget by June\nfirst, two thousand fifteen, an analysis of the savings set forth in\nsuch plan that will be achieved if the cooperation agreements, shared\nservices and/or mergers or efficiencies identified in such plan are\nfully implemented by the end of the two thousand sixteen--two thousand\nseventeen school year, as well as a written certification that in his or\nher professional opinion, full implementation of the cooperation\nagreements, mergers, efficiencies and/or shared services as specified in\nsuch plan will result in savings over its two thousand fourteen--two\nthousand fifteen school year tax levy of at least one percent in each of\nthe two thousand sixteen--two thousand seventeen, the two thousand\nseventeen--two thousand eighteen and the two thousand eighteen--two\nthousand nineteen school years.\n b. The director of the budget shall review the documents referred to\nin paragraph a of this subdivision and shall consider past efficiencies,\nshared services and reforms in their approval process to determine\nwhether the requirements of this subdivision have been met with respect\nto an eligible school district that has submitted a government\nefficiency plan and shall notify the commissioner of taxation and\nfinance of such determination no later than July thirty-first, two\nthousand fifteen.\n