New York S 3313: Relates to school district reorganizations and real property tax rates

Bill Text

Bill Search and Legislative Information | New York State Assembly 

• 

• 

• 

• 

• 

• 

• 

• 

 Skip to main content 

 New York State Assembly

 Speaker Carl E. Heastie

 --> 
 --> 

 --> 

• 
 Assembly Members 

• 
 Legislative Info 

• 
 Public Hearings 

• 
 Speaker's Press 

• 
 Assembly Reports 

• 
 Committees & More 

• Bill Search Home
• Laws
• Legislative Calendar
• Public Hearing Schedule
• Assembly Calendars
• Assembly Committee Agenda 

 Javascript must be enabled to properly view this page. 

 Bill No.: 

• Summary 
• Actions 
• Committee&nbspVotes 
• Floor&nbspVotes 
• Memo 
• Text 
• LFIN 
• Chamber&nbspVideo/Transcript 
S03313 Summary:

BILL NOS03313 

&nbsp

SAME ASNo Same As

&nbsp

SPONSORPALUMBO

&nbsp

COSPNSR

&nbsp

MLTSPNSR

&nbsp

Amd §3613, Ed L

&nbsp

Increases the phase-in period, in which the boards of education or trustees of school districts participating in a proposed reorganization may opt to have the tax impact of such reorganization, from 10 to 20 years.

Go to top S03313 Actions:

BILL NOS03313 

&nbsp

01/24/2025REFERRED TO EDUCATION

01/07/2026REFERRED TO EDUCATION

Go to topS03313 Committee&nbspVotes:

Go to topS03313 Floor&nbspVotes:

There are no Assembly votes for this bill in this legislative session.

Go to topS03313 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 3313

 2025-2026 Regular Sessions

 IN SENATE

 January 24, 2025
 ___________

 Introduced by Sen. PALUMBO -- 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 school district reor-
 ganizations and real property tax rates

 The People of the State of New York, represented in Senate and Assem-
 bly, do enact as follows:

 1 Section 1. Section 3613 of the education law, as added by section 6 of
 2 part A of chapter 56 of the laws of 2014, is amended to read as follows:
 3 § 3613. School district reorganizations and real property tax rates.
 4 1. When two or more school districts propose to reorganize pursuant to
 5 sections fifteen hundred eleven through fifteen hundred thirteen,
 6 fifteen hundred twenty-four, fifteen hundred twenty-six, seventeen
 7 hundred five, or eighteen hundred one through eighteen hundred three of
 8 this chapter, and under the law that would otherwise be applicable, the
 9 reorganization would have an impact upon the school tax rates within the
 10 areas served by the school districts that existed prior to the reorgan-
 11 ization, notwithstanding any other provision of law to the contrary, the
 12 boards of education or trustees of all the school districts participat-
 13 ing in the proposed reorganization may opt to have that impact deferred
 14 for a one-year period and/or phased-in over a period as may be deter-
 15 mined by the boards of education or trustees of all participating school
 16 districts in the manner prescribed by this section but which shall not
 17 exceed a [ten-year] twenty-year period. To exercise such option, the
 18 boards of education or trustees of all participating school districts,
 19 after conducting a public hearing, may adopt a resolution at least
 20 forty-five days prior to the special district meeting at which the reor-
 21 ganization vote will be held, to defer and/or phase-in the impact as
 22 provided herein. If the board of education or trustees of any partic-
 23 ipating school district does not approve such a resolution opting for a
 24 common phase-in period, the provisions of this section shall not apply.
 25 2. During the one-year deferral period, the tax rate for each portion
 26 of the school district shall be calculated in the following manner:

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD07540-01-5

 S. 3313 2

 1 (a) Determine the assessed value tax rate that applied for the school
 2 year immediately preceding the school year in which the reorganization
 3 took effect.
 4 (b) Multiply that assessed value tax rate by the state equalization
 5 rate applicable to the portion for the school year immediately preceding
 6 the school year in which the reorganization took effect.
 7 (c) Divide the product so determined by the state equalization rate
 8 applicable to the portion for the first school year of the reorganized
 9 school district. The quotient is the assessed value tax rate for the
 10 portion for that school year. Provided, that if the sum of the real
 11 property tax levies in all of the portions in the school district, using
 12 the assessed value tax rates computed pursuant to this subdivision,
 13 would yield a real property tax levy that is above or below the total
 14 real property tax levy specified in the school district budget for the
 15 current school year, the assessed value tax rates shall all be decreased
 16 or increased proportionately so as to yield the specified real property
 17 tax