SCHOOL TAX COLLECTION PROCEDURES

There are clearly identifiable and specific steps involved throughout the entire school tax collection process. While some have their basis in law, all represent sound business management. As there is a definite sequence to these steps, the following is organized in four phases which represent an orderly chronological set of board activities that relate to the tax collection process. Exhibits display suggested formats for resolutions, warrants and reports. Wording may have to be changed to conform with local practice or district specific requirements, but must always indicate conformance with the statutory requirements.

Phase 1

After the board has calculated the amount of the tax levy and the tax rate necessary to support the approved expenditures, the assessment roll is extended. Thereupon it becomes the duty of the board of education to determine that the tax roll is correct. Having determined this, the board must take formal action to confirm the tax roll and authorize the tax levy. A suggested resolution is attached as Exhibit A. The board minutes must record this action.

It is imperative that the minutes of the board of education record the date and hour that the board adopts this resolution as it is this action that fixes the time when the school taxes become a lien against the property. Section 1312 of Real Property Tax Law states that "School taxes shall become a lien as of the date and hour of the confirmation or final adoption of the school tax roll by the school authorities."

Phase 2

Immediately following the confirmation of the tax roll, the board will adopt a resolution issuing a tax warrant commanding the collector "to collect taxes in the total sum of $______." A suggested warrant form resolution is included as Exhibit B. The minutes must record this warrant signed by the members of the board. The warrant must be issued on or before September 1. (Real Property Tax Law, Section 1306-1)

Phase 3

The board of education should be kept informed as to the status of tax collections by means of periodic reports filed by the collector at intervals set forth by the board of education. The tax warrant issued for each tax roll commands the tax collector to be accountable for the definite amount of taxes extended on the tax roll and it fixes the time and date when the collection period ends. At the end of this collection period the collector shall file written reports with the board of education accounting for the amounts collected and the amounts remaining unpaid. (Real Property Tax Law, Section 1330-1). A suggested Collector’s Report is attached as Exhibit C.

Phase 4

Upon receipt of the reports from the tax collector the board of education shall cause them to be audited. The clerk of the board or the business official is usually assigned this duty of comparing the collector’s reports and listing of unpaid items with the amounts of unpaid tax bills and the items not marked as paid on the original tax roll. The individual assigned the responsibility of checking the collector’s reports should also verify the fact that all of the money reported as collected was deposited to the district’s credit. If the reports are found to be correct in all aspects, this fact should be reported to the board at the time and in the manner it may specify.

By its formal acceptance of the collector’s report (see Exhibit D for suggested resolution) the board of education

The procedures above are set forth in Real Property Tax Law, Section 1330.

EXHIBIT A

RESOLUTION TO CONFIRM TAX ROLLS AND AUTHORIZE TAX LEVY

WHEREAS the Board of Education has been authorized by the voters at the Annual School

Meeting to raise for the current budget of the 200___ - 200__ school year a sum not to

exceed $__________;

THEREFORE BE IT RESOLVED, that the board fix the equalized tax rates by towns and

confirm the extension of the taxes as they appear on the following described tax roll:

AND BE IT HEREBY DIRECTED THAT the tax warrant of this board, duly signed shall be

affixed to the above-described tax rolls authorizing the collection of said taxes to

begin ____________ and end ____________ giving the tax warrant an effective period

of _________ days at the expiration of which time the tax collector shall make an

accounting in writing to the board;

AND IT IS FURTHER DIRECTED THAT the delinquent tax penalties shall be fixed as follows:

1^st month free period,

2^nd month interest of 2 percent added,

3^rd month or fraction thereof, interest of 3 percent added.

EXHIBIT B

MOTION CONCERNING TAX WARRANT

(Collector Appointed to Serve on a Salary Basis)

Motion made by ______________________ #9; Seconded by _________________________

WHEREAS: Chapter 73 of the Laws of 1977, amended Section 1318, subdivision 1 of the Real

WHEREAS: the unencumbered, unreserved fund balance at the close of the last fiscal year must be applied in

WHEREAS: this latter amount may be held as surplus funds during the current school year;

BE IT RESOLVED: that the board of education retain as surplus funds $ _________ from the

BE IT ADDITIONALLY RESOLVED AS FOLLOWS:

To the collector of _______________________ school district Town(s) of

________________________________________ County(ies) of ________________________

_______________________________________ New York State.

EXHIBIT C

Amount of fees (if any) received by Tax Collector……………………………. $ __________

Date tax claim returned to county ___________________________, 2_____

Note. Return tax claim should be made ______________________________

Only after approval of this report. (Collector’s signature)

Approved:

____________________________________

(President or Clerk of Board of Education)

Note for district superintendents. Three copies of this form are provided for each of your union free and central school districts. Please forward these to boards of education or directly to the collectors with instructions to fill out the information called for immediately after the tax warrant has ended. One copy should be kept by the collector, one by the clerk and one forwarded promptly to the district superintendent.

EXHIBIT D

RESOLUTION TO AUTHORIZE FILING OF RETURN TAX CLAIMS

WHEREAS the Education Law provides that the tax collector shall be relieved of responsibility for he uncollected portion of the tax list when a complete list of the delinquent tax items have been certified to the Board of Education, and since the collector has affixed his affidavit to such statement and has filed a statement accounting for the handling of the tax warrant and list as follows:

Name of Town	Assessed Valuation	Tax Rate	Amount of Tax Levy	Amount of Taxes Collected	Amount Of Taxes Returned
TOTALS	$	XX	$	$	$

Total delinquent penalties collected and deposited #9; $

Total amount of taxes and delinquent penalties deposited with the district treasurer $

AND WHEREAS the clerk (business manager) (district auditor) has examined and verified the

accuracy of the signed report of the collector;

THEREFORE BE IT RESOLVED, that the board accept the report of the tax collector, and

having determined that the collector has accounted for the full amount of the tax warrant,

AND IT IS FURTHER DIRECTED that the tax warrant, tax roll and the tax collector’s copies of

the tax receipts be placed on file and be given fire protection in the school vault.