New York State Property Tax Report Card
2013 Budget Deadlines Now Available
Property Tax Report Card is due by COB of the next business day after approval by trustees, but no later than April 27, 2013.
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 Property Tax Report Card. 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.
Subdivision 7 of Section 1608 and Sections 1716(7), and 2601-a (3) of the Education Law require
Each year, commencing with the proposed budget for the two thousand-two thousand one school year, the trustee or board of trustees shall prepare a property tax report card, pursuant to regulations of the commissioner, and shall make it publicly available by transmitting it to local newspapers of general circulation, appending it to copies of the proposed budget made publicly available as required by law, making it available for distribution at the annual meeting, and otherwise disseminating it as required by the commissioner. Such report card shall include:
Data Elements on the Property Tax Report Card
TOTAL PROPOSED SPENDING:
Total spending shall mean the total amount appropriated under the school district budget for the school year.
TOTAL PROPOSED SCHOOL YEAR TAX LEVY, INCLUDING 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 06/30/2014, plus any levy for library debt (District must make this calculation, if applicable)
For 2012-13, Column A, report the actual levy for school purposes authorized by the trustee, board of trustees or board of education, plus any levy for library debt.
PERMISSIBLE EXCLUSIONS TO THE SCHOOL TAX LEVY LIMIT:
As calculated on the Office of the State Comptroller Real Property Tax Calculation Form and shown on Page 2:
- Total Exclusions
PROPOSED SCHOOL YEAR TAX LEVY, NOT INCLUDING LEVY FOR PERMISSIBLE EXCLUSIONS TO THE SCHOOL TAX LEVY LIMIT
OR LEVY TO SUPPORT LIBRARY DEBT:
As shown on the Real Property Tax Calculation Form on Page 2:
- Proposed Levy for FYE 06/30/2014, less Total Exclusions above and less any levy for library debt added above (District makes this adjustment)
For 2012-13, Column A, report the actual levy for school purposes authorized by the trustee, board of trustees or board of education.
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):
Form will automatically calculate the difference between the proposed tax levy without exclusions or library debt and the tax levy limit without exclusions or library debt. If the proposed levy is higher than the tax levy limit, the budget needs to be approved by 60 percent or more of the eligible voters at the time of the vote.
PUBLIC SCHOOL ENROLLMENT:
Enrollment of pupils as defined in subparagraph two of paragraph n of subdivision one of section 3602 of the education law. Pursuant to section 2856 of the education law, resident charter school pupils also should be included in the enrollment reported on the property tax report card. Do not include enrollment of pupils in pre-Kindergarten.
"Public school district enrollment" shall mean the sum of the number of children:
- on a regular enrollment register of a public school district on the date which enrollment for BEDS purposes is taken;
- eligible to receive home instruction in the school district on such date;
- for whom equivalent attendance must be computed pursuant to this subdivision on such date;
- with handicapping conditions who are residents of such district who are registered on such date to attend programs under the provisions of paragraph c of subdivision two of section forty-four hundred one of this chapter;
- eligible to receive educational services on such date but not claimed for aid pursuant to subdivision seven of section thirty-two hundred two of this chapter; and
- registered on such date to attend programs
- pursuant to subdivision two of section three hundred fifty-five of this chapter, or
- pursuant to an agreement between the city school district of the city of New York and Hunter College pursuant to section sixty-two hundred sixteen of this chapter.
FUND BALANCES:
For the 2013-14 Property Tax Report Card, report actual 2012-13 balances based upon the June 30, 2012 ending fund balance and estimated June 30, 2013 balances for the proposed 2013-14 budget year, as approved by the Board of Education.
Actual fund balances reported for 2012-13 are determined as follows:
Adjusted Restricted Fund Balance (old Reserved Fund Balance): Final June 30, 2012 amount, as reduced or increased, if applicable, after the adoption by the Board of Education of the estimated balance on the 2012-13 Property Tax Report Card.
Assigned Appropriated Fund Balance (old “Appropriated Fund Balance”): the actual amount listed on the tax warrant (August 2012).
Adjusted Unrestricted Fund Balance (old “Unreserved, Unappropriated” Fund Balance): the final amount retained as of June 30, 2012.Estimated fund balances reported for 2013-14 are as of the time of School Budget and Property Tax Report Card preparation:
Adjusted Restricted Fund Balance (old Reserved Fund Balance): The estimated June 30, 2013 final balance, which will be the 2013-14 school year beginning balance.Assigned Appropriated Fund Balance (old “Appropriated Fund Balance”): the amount estimated for subsequent school years’ taxes.
Adjusted Unrestricted Fund Balance (old “Unreserved, Unappropriated” Fund Balance) the estimated final amount to be retained as of June 30, 2013. This is the fund balance amount that is limited by law to no more than 4% of the estimated total 2013-14 budget; however, during the year it may be used to increase reserves or be appropriated for unanticipated ordinary contingent expenses.The data collection form is submitted via SAMS (State Aid Management System) on the State Aid portal and contains revised fields to collect this data.
The 2013-2014 Property Tax Repord Card Template is now available.(18KB)
If you have any questions about the 2013-14 Property Tax Report Card form, please contact Stephen McNally in the Office of Educational Management Services at (518) 474-6541 or by email to emscmgts@mail.nysed.govLast year's data (2012-13) is presented below in two formats: a full Excel dataset file for analytical purposes and a series of three accessible PDF documents presenting the data in three sub-sets (Budget and Enrollment data, Tax Levy data and Fund Balance data) for ease of review and printing.
Important Note: The data files for 2012-13 included new fields reflecting the elements necessary to calculate a Property Tax Levy Limit
In the example below, (from the Tax Levy data .PDF), Column E shows the sum of the Tax Levy Limit (C) and Permissible Exclusions (D), which represents the maximum amount a district could propose to levy for 2012-13 and need only a simple majority approval vote. Proposing more than this levy amount requires a supermajority 60.0% vote, in most cases. Column G is 2011-12’s actual levy for school purposes authorized by the Board. Column H is the actual tax levy for 2012-13 to be presented to the voters on the annual budget vote or re-vote date. Column I shows the comparison between those two figures, shown as a percent. Columns J and K compare the actual tax levy proposed for 2012-13 in Column H to the maximum Tax Levy with Permissible Exclusions Limit in Column E, as a dollar value and by the percent above or below the limit.
2013-2014 Full Dataset
2012-13 Full Dataset
Budget and Enrollment Data(577KB)
Tax Levy Data
Fund Balance Data
2011-12
2010-11
2009-10
2008-09
2007-08
2006-07
2005-06
2004-05
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