* § 2023. Levy of tax for certain purposes without vote; contingency\nbudget. 1. If the qualified voters shall neglect or refuse to vote the\nsum estimated necessary for teachers' salaries, after applying thereto\nthe public school moneys, and other moneys received or to be received\nfor that purpose, or if they shall neglect or refuse to vote the sum\nestimated necessary for ordinary contingent expenses, including the\npurchase of library books and other instructional materials associated\nwith a library and expenses incurred for interschool athletics, field\ntrips and other extracurricular activities and the expenses for\ncafeteria or restaurant services, the sole trustee, board of trustees,\nor board of education shall adopt a contingency budget including such\nexpenses and shall levy a tax, subject to the restrictions as set forth\nin subdivision four of this section and subdivision eight of section two\nthousand twenty-three-a of this part, for the same, in like manner as if\nthe same had been voted by the qualified voters, subject to the\nlimitations contained in subdivisions three and four of this section.\n 2. Notwithstanding the defeat of a school budget, school districts\nshall continue to transport students to and from the regular school\nprogram in accordance with the mileage limitations previously adopted by\nthe qualified voters of the school district. Such mileage limits shall\nchange only when amended by a special proposition passed by a majority\nof the qualified voters of the school district. In cases where the\nschool budget is defeated by such qualified voters of the school\ndistrict, appropriations for transportation costs for purposes other\nthan for transportation to and from the regular school program, and\ntransportation that would constitute an ordinary contingent expense\npursuant to subdivision one of this section, shall be authorized in the\nbudget only after approval by the qualified voters of the district.\n 3. The administrative component of a contingency budget shall not\ncomprise a greater percentage of the contingency budget exclusive of the\ncapital component than the lesser of (1) the percentage the\nadministrative component had comprised in the prior year budget\nexclusive of the capital component; or (2) the percentage the\nadministrative component had comprised in the last proposed defeated\nbudget exclusive of the capital component.\n 4. a. The contingency budget shall not result in a tax levy greater\nthan the tax levied for the prior school year.\n b. The resolution of the trustee, board of trustees, or board of\neducation adopting a contingency budget shall incorporate by reference a\nstatement specifying the projected percentage increase or decrease in\ntotal spending for the school year, and explaining the reasons for\ndisregarding any portion of an increase in spending in formulating the\ncontingency budget.\n c. Notwithstanding any other provision of law to the contrary, the\ntrustees or board of education shall not be authorized to amend or\nrevise a final contingency budget where such amendment or revision would\nresult in total spending in excess of the spending limitation in\nparagraph (a) of this subdivision; provided that the trustees or board\nof education shall be authorized to add appropriations for the\nexpenditure of gifts, grants in aid for specific purposes or for general\nuse or insurance proceeds authorized pursuant to subdivision two of\nsection seventeen hundred eighteen of this chapter in addition to that\nwhich has been previously budgeted.\n * NB Effective until June 16, 2020\n * § 2023. Levy of tax for certain purposes without vote; contingency\nbudget. 1. If the qualified voters shall neglect or refuse to vote the\nsum estimated necessary for teachers' salaries, after applying thereto\nthe public school moneys, and other moneys received or to be received\nfor that purpose, or if they shall neglect or refuse to vote the sum\nestimated necessary for ordinary contingent expenses, including the\npurchase of library books and other instructional materials associated\nwith a library and expenses incurred for interschool athletics, field\ntrips and other extracurricular activities and the expenses for\ncafeteria or restaurant services, the sole trustee, board of trustees,\nor board of education shall adopt a contingency budget including such\nexpenses and shall levy a tax for the same, in like manner as if the\nsame had been voted by the qualified voters, subject to the limitations\ncontained in subdivisions three and four of this section.\n 2. Notwithstanding the defeat of a school budget, school districts\nshall continue to transport students to and from the regular school\nprogram in accordance with the mileage limitations previously adopted by\nthe qualified voters of the school district. Such mileage limits shall\nchange only when amended by a special proposition passed by a majority\nof the qualified voters of the school district. In cases where the\nschool budget is defeated by such qualified voters of the school\ndistrict, appropriations for transportation costs for purposes other\nthan for transportation to and from the regular school program, and\ntransportation that would constitute an ordinary contingent expense\npursuant to subdivision one of this section, shall be authorized in the\nbudget only after approval by the qualified voters of the district.\n 3. The administrative component of a contingency budget shall not\ncomprise a greater percentage of the contingency budget exclusive of the\ncapital component than the lesser of (1) the percentage the\nadministrative component had comprised in the prior year budget\nexclusive of the capital component; or (2) the percentage the\nadministrative component had comprised in the last proposed defeated\nbudget exclusive of the capital component.\n 4. a. The contingency budget shall not result in a percentage increase\nin total spending over the district's total spending under the school\ndistrict budget for the prior school year that exceeds the lesser of:\n(i) the result obtained when one hundred twenty percent is multiplied by\nthe percentage increase in the consumer price index, with the result\nrounded to two decimal places; or (ii) four percent.\n b. The following types of expenditures shall be disregarded in\ndetermining total spending:\n (i) expenditures resulting from a tax certiorari proceeding;\n (ii) expenditures resulting from a court order or judgment against the\nschool district;\n (iii) emergency expenditures that are certified by the commissioner as\nnecessary as a result of damage to, or destruction of, a school building\nor school equipment;\n (iv) capital expenditures resulting from the construction,\nacquisition, reconstruction, rehabilitation or improvement of school\nfacilities, including debt service and lease expenditures, subject to\nthe approval of the qualified voters where required by law;\n (v) expenditures in the contingency budget attributable to projected\nincreases in public school enrollment, which, for the purpose of this\nsubdivision, may include increases attributable to the enrollment of\nstudents attending a pre-kindergarten program established in accordance\nwith section thirty-six hundred two-e of this chapter, to be computed\nbased upon an increase in enrollment from the year prior to the base\nyear for which the budget is being adopted to the base year for which\nthe budget is being adopted, provided that where the trustees or board\nof education have documented evidence that a further increase in\nenrollment will occur during the school year for which the contingency\nbudget is prepared because of new construction, inception of a\npre-kindergarten program, growth or similar factors, the expenditures\nattributable to such additional enrollment may also be disregarded;\n (vi) non-recurring expenditures in the prior year's school district\nbudget; and\n * (vii) expenditures for payments to charter schools pursuant to\nsection twenty-eight hundred fifty-six of this chapter.\n * NB There are 2 sb¶(vii)'s\n * (vii) expenditures for self-supporting programs. For purposes of\nthis subparagraph, "self-supporting programs" shall mean any programs\nthat are entirely funded by private funds that cover all the costs of\nthe program.\n * NB There are 2 sb¶(vii)'s\n b-1. Notwithstanding any other provision of this subdivision to the\ncontrary, in the event a state grant in aid provided to the district in\nthe prior year is eliminated and incorporated into a non-categorical\ngeneral state aid in the current school year, the amount of such grant\nmay be included in the computation of total spending for the prior\nschool year, provided that the commissioner has verified that the grant\nin aid has been incorporated into such non-categorical general state\naid.\n c. The resolution of the trustee, board of trustees, or board of\neducation adopting a contingency budget shall incorporate by reference a\nstatement specifying the projected percentage increase or decrease in\ntotal spending for the school year, and explaining the reasons for\ndisregarding any portion of an increase in spending in formulating the\ncontingency budget.\n d. Notwithstanding any other provision of law to the contrary, the\ntrustees or board of education shall not be authorized to amend or\nrevise a final contingency budget where such amendment or revision would\nresult in total spending in excess of the spending limitation in\nparagraph (a) of this subdivision; provided that the trustees or board\nof education shall be authorized to add appropriations for:\n (i) the categories of expenditures excluded from the spending\nlimitations set forth in paragraph (b) of this subdivision, subject to\napproval of the qualified voters where required by law;\n (ii) expenditures resulting from an actual increase in enrollment over\nthe projected enrollment used to develop the contingency budget,\nprovided that where such actual enrollment is less than such projected\nenrollment, it shall be the duty of the trustees or board of education\nto use such excess funds to reduce taxes; and\n (iii) the expenditure of gifts, grants in aid for specific purposes or\nfor general use or insurance proceeds authorized pursuant to subdivision\ntwo of sudivision seventeen hundred eighteen of this chapter in addition\nto that which has been previously budgeted.\n e. For the purposes of this subdivision:\n (i) "Base school year" shall mean the school year immediately\npreceding the school year for which the contingency budget is prepared.\n (ii) "Consumer price index" shall mean the percentage that represents\nthe average of the national consumer price indexes determined by the\nUnited States department of labor, for the twelve month period preceding\nJanuary first of the current year.\n (iii) "Current year" shall mean the calendar year in which the school\ndistrict budget is submitted for a vote of the qualified voters.\n (iv) "Resident public school district enrollment shall mean the\nresident public school enrollment of the school district as defined in\nparagraph n of subdivision one of section thirty-six hundred two of this\nchapter.\n (v) "Total spending" shall mean the total amount appropriated under\nthe school district budget for the school year.\n * NB Effective June 16, 2020\n
§ 2023. Levy of tax for certain purposes without vote; contingency\nbudget. 1. If the qualified voters shall neglect or refuse to vote the\nsum estimated necessary for teachers' salaries, after applying thereto\nthe public school moneys, and other moneys received or to be received\nfor that purpose, or if they shall neglect or refuse to vote the sum\nestimated necessary for ordinary contingent expenses, including the\npurchase of library books and other instructional materials associated\nwith a library and expenses incurred for interschool athletics, field\ntrips and other extracurricular activities and the expenses for\ncafeteria or restaurant services, the sole trustee, board of trustees,\nor board of education shall adopt a contingency budget including such\nexpenses and shall levy a tax, subject to the restrictions as set forth\nin subdivision four of this section and subdivision eight of section two\nthousand twenty-three-a of this part, for the same, in like manner as if\nthe same had been voted by the qualified voters, subject to the\nlimitations contained in subdivisions three and four of this section.\n 2. Notwithstanding the defeat of a school budget, school districts\nshall continue to transport students to and from the regular school\nprogram in accordance with the mileage limitations previously adopted by\nthe qualified voters of the school district. Such mileage limits shall\nchange only when amended by a special proposition passed by a majority\nof the qualified voters of the school district. In cases where the\nschool budget is defeated by such qualified voters of the school\ndistrict, appropriations for transportation costs for purposes other\nthan for transportation to and from the regular school program, and\ntransportation that would constitute an ordinary contingent expense\npursuant to subdivision one of this section, shall be authorized in the\nbudget only after approval by the qualified voters of the district.\n 3. The administrative component of a contingency budget shall not\ncomprise a greater percentage of the contingency budget exclusive of the\ncapital component than the lesser of (1) the percentage the\nadministrative component had comprised in the prior year budget\nexclusive of the capital component; or (2) the percentage the\nadministrative component had comprised in the last proposed defeated\nbudget exclusive of the capital component.\n 4. a. The contingency budget shall not result in a tax levy greater\nthan the tax levied for the prior school year.\n b. The resolution of the trustee, board of trustees, or board of\neducation adopting a contingency budget shall incorporate by reference a\nstatement specifying the projected percentage increase or decrease in\ntotal spending for the school year, and explaining the reasons for\ndisregarding any portion of an increase in spending in formulating the\ncontingency budget.\n c. Notwithstanding any other provision of law to the contrary, the\ntrustees or board of education shall not be authorized to amend or\nrevise a final contingency budget where such amendment or revision would\nresult in total spending in excess of the spending limitation in\nparagraph (a) of this subdivision; provided that the trustees or board\nof education shall be authorized to add appropriations for the\nexpenditure of gifts, grants in aid for specific purposes or for general\nuse or insurance proceeds authorized pursuant to subdivision two of\nsection seventeen hundred eighteen of this chapter in addition to that\nwhich has been previously budgeted.\n
