Ed Management Services

School District Budget Notice

2017 Budget Deadlines Now Available

School District Budget Notice must be mailed to eligible voters after the budget hearing, but no later than May 10, 2017.

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Both the School District Budget Notice and the Property Tax Report Card are designed to closely align both forms with each other and the Tax Cap Form filed with the Office of the State Comptroller (OSC). The order of entries are consistent with the Tax Cap calculations and break apart each component piece of the total tax levy being presented to voters.

We have observed two issues in accurately calculating whether a district’s proposed levy is subject to the statutory requirement to achieve a 60% or greater vote to be approved.

  • The handling of separate propositions:
    • Propositions for capital expenditures, including transportation, are excluded under the cap just as they would be under the general budget itself, allowing districts to raise their allowable tax levy limit to account for these costs.
    • Propositions for educational programs or additional transportation services are not excluded under the cap, just as they would not be under the general budget itself. Districts must fit these costs and their associated levy under their tax levy limit.
    • The levy for these non-excludable propositions was to be included in the Total Proposed Year Tax Levy previously. However, to make it explicit, it is now a separate line in the form that will be automatically added into the total levy.
    • As the OSC Tax Cap Form does not have a separate line for these non-excludable propositions, be sure to include the levy required for them in the Proposed Levy, Net of Reserve line on that form.

  • The comparison between the proposed tax levy and the calculated tax levy limit to determine the need for a 60% approval:
    • Due to regulatory requirements, the Property Tax Report Card and the Budget Notice compare the Total Proposed Tax Levy without Exclusions to the Tax Levy Limit without Exclusions. The OSC Tax Cap form compares the Proposed Levy plus Exclusions to the Tax Levy Limit including Exclusions.  While both calculations result in the same determination of the required level of affirmative vote, it can lead to miscalculations between the forms.

For a graphic representation of the changes, please see the crosswalk diagram Excel Icon (12KB).


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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.


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Note: Any quantitative changes to these tax levy limit data elements prior to the statewide voting day should be amended both in this form and the Real Property Tax Form filed with the Office of the State Comptroller External Link
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Special Note: Please submit an electronic version (Word or PDF) of this completed form, if available, to: emscmgts@nysed.gov

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.

A.) PROPOSED LEVY TO SUPPORT THE TOTAL BUDGETED AMOUNT:

Represents the levy necessary to support General Fund expenditures. Include any prior year reserve for excess tax levy, including interest. It should equal the sum of the two amounts calculated on the Office of the State Comptroller Real Property Tax Calculation Form and shown as:

  • Total Tax Cap Reserve Amount Used to Reduce 2017 Levy, and
  • 2017 Proposed Levy, Net of Reserve

For 2016-17, report the actual levy for school purposes authorized by the trustee, board of trustees or board of education.

B.) LEVY TO SUPPORT LIBRARY DEBT, IF APPLICABLE:

District must enter this amount, if applicable.

C.) LEVY FOR NON-EXCLUDABLE PROPOSITIONS: 
List Separate Propositions that are not included in the Total Budgeted Amount. Tax Levy associated with educational or transportation services propositions are not eligible for exclusion and may affect voter approval requirements.

D.) TOTAL TAX CAP RESERVE AMOUNT USED TO REDUCE CURRENT YEAR LEVY:
District must enter this excess reserve amount, including accrued interest, if applicable. As shown on the Office of the State Comptroller Real Property Tax Calculation Form as:

  • Total Tax Cap Reserve Amount Used to Reduce 2018 Levy

E.) TOTAL PROPOSED SCHOOL YEAR TAX LEVY (A + B + C - D):
The form will automatically calculate the sum of these items. It should also equal the sum of the two amounts calculated on the Office of the State Comptroller Real Property Tax Calculation and shown as:

  • Total Tax Cap Reserve Amount Used to Reduce 2017 Levy, and
  • 2017 Proposed Levy, Net of Reserve

For 2016-17, report the actual levy for school purposes authorized by the trustee, board of trustees or board of education.
The amount under Contingency Budget for the 2017-18 School Year must equal the 2016-17 Total School Year Tax Levy. If no budget is approved at the initial vote or upon re-vote, the Contingency Budget may not include a levy higher than the prior year’s levy (0% levy growth.)
F.) TOTAL PERMISSIBLE EXCLUSIONS:
As calculated on the Office of the State Comptroller Real Property Tax Calculation Form and shown as:

  • Total Exclusions

G.) SCHOOL TAX LEVY LIMIT, EXCLUDING LEVY FOR PERMISSIBLE EXCLUSIONS:
As calculated by the Office of the State Comptroller Real Property Tax Calculation Form and shown as:

  • Total Levy Limit Before Adjustments/Exclusions

H.) TOTAL PROPOSED SCHOOL YEAR TAX LEVY, EXCLUDING LEVY TO SUPPORT LIBRARY DEBT AND/OR LEVY FOR PERMISSIBLE EXCLUSIONS (E – B - F + D):

The form will automatically calculate.

I.) DIFFERENCE (G-H); NEGATIVE VALUE REQUIRES 60.0% VOTER APPROVAL:

The form will automatically calculate the difference between the Tax Levy Limit, Excluding Levy for Permissible Exclusions (Line G) and the Total Proposed School Year Tax Levy, Excluding Levy to Support Library Debt and/or Levy for Permissible Exclusions (Line H.) If the proposed levy is higher than the tax levy limit, resulting in a negative 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 on Line C.) when determining the level of voter approval necessary for approval of the budget and the separate propositions.

The 2017-2018 School District Budget Notice Template WORD ICON

School District Budget Notice must be mailed to eligible voters after the budget hearing, but no later than May 10, 2017.
If you have any questions about the 2017-18 School District Budget Notice form, please contact Stephen McNally in the Office of Educational Management Services at (518) 474-6541 or by email.

 

Last Updated: April 10, 2017