Ed Management Services

School District Budget Notice

 

Important Note: Chapter 97 of the Laws of 2011 requires school districts to report data elements necessary to calculate a Property Tax Levy Limit and amends requirements concerning reporting elements on the School District Budget Notice. Required reporting elements from the tax levy limit calculation include:

  • tax levy limit (without including the levy for permissible exclusions from the tax levy limit)
  • permissible exclusions from the tax levy limit
  • proposed tax levy (not including the levy for permissible exclusions from the tax levy limit), and
  • total proposed tax levy (including any proposed levy above the tax levy limit and the levy for permissible exclusions from the tax levy limit).

Each of these elements is discussed in greater detail below. Please see Educational Management Services for additional guidance.


Section 2022 of the Education Law requires every common, union free, central, central high school district and city school district to mail a school budget notice to all qualified voters of the school district after the date of the budget hearing, but no later than six days prior to the annual meeting and election or special district meeting at which a school budget vote will occur. The school budget notice shall compare the percentage increase or decrease in total spending under the proposed budget over total spending under the school district budget adopted for the current school year, with the percentage increase or decrease in the consumer price index, from January first of the prior school year to January first of the current school year, and shall also include the information required by paragraphs a and b of this subdivision. The notice shall also set forth the date, time and place of the school budget vote, in the same manner as in the notice of annual meeting, and shall also include the district's tax levy limit pursuant to section two thousand twenty-three-a of this part, and the estimated school tax levy, excluding any levy necessary to support the expenditures pursuant to subparagraphs (i) through (iv) of paragraph i of subdivision two of section two thousand twenty-three-a of this part, that would result from adoption of the proposed budget. Such notice shall be in a form prescribed by the Commissioner.


Data Elements on the School District Budget Notice

TOTAL BUDGETED AMOUNT, NOT INCLUDING SEPARATE PROPOSITIONS:

The amount of total spending included in the budget, as defined in Section 1608 of the education law, as amended by section 111 of chapter 474 of the laws of 1996 and the closing paragraph as added by section 157 of chapter 474 of the laws of 1996. Such amount shall not include any separate propositions, which should be listed in the grid included at the bottom of the form.

TOTAL PROPOSED SCHOOL YEAR TAX LEVY, INCLUDING LEVY TO SUPPORT LIBRARY DEBT, IF APPLICABLE:

As shown on the Office of the State Comptroller Real Property Tax Calculation Form on Page 2:

  • Proposed Levy for FYE 06/30/2015, plus any levy included in the district’s budget for library debt (District must make this calculation, if applicable)

For 2012-13, report the actual levy for school purposes authorized by the trustee, board of trustees or board of education, plus any levy for library debt.

NOTE: The amount under Contingency Budget for the 2014-15 School Year should equal the 2013-14 Total Levy, unless there is new library debt in the district’s budget for 2014-15, which should be added to the 2013-14 Total Levy, as it is exempt from the school district’s tax levy limit.

TOTAL PERMISSIBLE EXCLUSIONS:

As calculated on the Office of the State Comptroller Real Property Tax Calculation Form and shown on Page 2:

  • Total Exclusions

A. PROPOSED SCHOOL YEAR TAX LEVY, NOT INCLUDING LEVY FOR PERMISSIBLE EXCLUSIONS OR LEVY TO SUPPORT LIBRARY DEBT:

As shown on the Office of the State Comptroller Real Property Tax Calculation Form on Page 2:

  • Proposed Levy for FYE 06/30/2015, less Total Exclusions above and less any levy for library debt added above

(District makes this adjustment)

For 2013-14, report the actual levy for school purposes authorized by the trustee, board of trustees or board of education.

B. SCHOOL TAX LEVY LIMIT, NOT INCLUDING LEVY FOR PERMISSIBLE EXCLUSIONS:

As calculated on the Office of the State Comptroller Real Property Tax Calculation Form and shown on Page 2:

  • Total Levy Limit Before Exclusions

DIFFERENCE (POSITIVE VALUE REQUIRES 60.0% VOTER APPROVAL):

Subtract the tax levy limit without exclusions or library debt (Line B) from the proposed tax levy without exclusions or library debt (Line A.). If the proposed levy is higher than the tax levy limit, resulting in a positive remainder, the budget needs to be approved by 60 percent or more of the eligible voters at the time of the vote.

Note: Separate propositions for educational programs or additional transportation services are subject to the property tax limit and the tax levy associated with such propositions must be included when determining the level of voter approval necessary for approval of the budget and the separate propositions.

The 2014-2015 School District Budget Notice Template is now available. WORD ICON (50KB)

School District Budget Notice must be mailed to eligible voters after the budget hearing, but no later than May 14, 2014.

If you have any questions about the 2014-15 School District Budget Notice form, please contact Gregg Diefenbach in the Office of Educational Management Services at (518) 474-6541 or by email to gdiefenb@mail.nysed.gov

Last Updated: March 20, 2014