New York Laws
Part 1 - General Provisions
3609-E - School Tax Relief Aid, When and How Payable Commencing July First, Nineteen Hundred Ninety-Eight.

§ 3609-e. School tax relief aid, when and how payable commencing July
first, nineteen hundred ninety-eight. Notwithstanding any other
provisions of this article, school tax relief aid shall be paid pursuant
to this section.

1. Definitions. As used in this section the following terms shall be
defined as follows:

a. "Amount of tax levy" shall mean the amount of property taxes levied
for school purposes in the current year pursuant to subdivision one of
section thirteen hundred six of the real property tax law, except that
for a city school district of a city with one hundred twenty-five
thousand inhabitants or more "amount of tax levy" shall mean an amount
equal to the product of the tax rate computed pursuant to paragraph e of
this subdivision for aids payable in the current year multiplied by such
district's actual valuation as defined in subdivision one of section
thirty-six hundred two of this article.

b. "Phase-in factor" shall mean: (i) for aid payable in the two
thousand--two thousand one school year, seventy-five percent and (ii)
for aid payable in the two thousand one--two thousand two school year
and thereafter, one hundred percent.

c. "STAR portion of the tax levy" shall mean the quotient of the
school tax relief aid payable in the current year divided by the amount
of tax levy expressed as a decimal to four places without rounding.

d. The definitions of "school tax relief aid," "current year" and
"base year" as set forth in subdivision one of section thirty-six
hundred two of this article shall apply to this section.

e. "Tax rate" shall mean the amount computed by dividing a school
district's total revenues from real property and non-property tax levies
for the base year levied for school purposes exclusive of library
purposes plus any payments in lieu of taxes received pursuant to section
four hundred eighty-five of the real property tax law and exclusive of
any balances in excess of six percent of general fund expense remaining
in the general fund of the district at the end of the base year, by such
district's actual valuation as defined in subdivision one of section
thirty-six hundred two of this article including any actual valuation
equivalent of payments in lieu of taxes determined pursuant to section
four hundred eighty-five of the real property tax law, provided,
however, that in the instance of a fiscally dependent city school
district, the tax rate shall be computed by dividing (i) such district's
total general fund expenditures, plus inter-fund transfers outgoing from
the general fund, and plus general fund reserve expenditures, less any
and all general fund non-tax revenue of such city school district which
has been paid and identified by an original payer as being specifically
on behalf of such city school district, and less any and all non-tax
revenue of the city upon which such city school district is fiscally
dependent which has been paid and identified by an original payer as
being specifically on behalf of such city school district but which has
not been identified as revenue of such city school district, and less
any and all other general fund revenues of such city school district
which are determined by the commissioner to be non-tax revenue of the
city upon which such city school district is fiscally dependent, by (ii)
such district's actual valuation as defined in subdivision one of such
section thirty-six hundred two. Revenues raised by a school district in
support of a central high school district shall be included in the
revenue of the district raising such revenue, and no local revenue shall
be attributed to such central high school districts. Such tax rate shall
be computed to five decimals without rounding and shall be multiplied by
one thousand to be expressed in mills.

2. Prescribed payments. a. October payment for aids payable in the
nineteen hundred ninety-eight--ninety-nine through two thousand two--two
thousand three school years and the two thousand four--two thousand five
through two thousand eight--two thousand nine school years. On or before
October fifteenth, a portion of the school tax relief aid payable to the
school district for the current year shall be paid equal to the product
of the total school tax relief aid for the current school year adjusted
to reflect adjustments to payments for prior years and thirty-five
one-hundredths.

b. October payment for aids payable in the two thousand three--two
thousand four school year, and the two thousand nine--two thousand ten
school year and thereafter. On or before October fifteenth, a portion of
the school tax relief aid payable to the school district for the current
year adjusted to reflect adjustments to payments for prior years, not to
exceed one hundred percent of such aid payable, shall be paid equal to
the product of the amount of tax levy and the positive difference, if
any, of the STAR portion of the tax levy minus the product of
twenty-five one-hundredths and the phase-in factor.

c. November payment for the aids payable in the nineteen hundred
ninety-eight--ninety-nine through two thousand two--two thousand three
school years and the two thousand four--two thousand five through two
thousand eight--two thousand nine school years. On or before November
fifteenth, a portion of the school tax relief aid payable to the school
district for the current year shall be paid equal to the product of the
total school tax relief aid for the current school year adjusted to
reflect adjustments to payments for prior years and seventy-one
hundredths less any payments made pursuant to paragraph a of this
subdivision.

d. November payment for aids payable in the two thousand three--two
thousand four school year, and the two thousand nine--two thousand ten
school year and thereafter. On or before November fifteenth, a portion
of the school tax relief aid payable to the school district for the
current year adjusted to reflect adjustments to payments for prior
years, not to exceed one hundred percent of such aid payable, shall be
paid equal to: (i) the product of the amount of tax levy and the
positive difference, if any, of the STAR portion of the tax levy minus
the product of twenty one hundredths and the phase-in factor less (ii)
any payments made pursuant to paragraph b of this subdivision.

e. December payment for aids payable in the nineteen hundred
ninety-eight--ninety-nine through two thousand two--two thousand three
school years and the two thousand four--two thousand five through two
thousand eight--two thousand nine school years. On or before December
fifteenth, a portion of the school tax relief aid payable to the school
district for the current year shall be paid equal to the product of the
total school tax relief aid for the current school year adjusted to
reflect adjustments to payments for prior years and eighty
one-hundredths less any payments made pursuant to paragraphs a and c of
this subdivision.

f. December payment for aids payable in the two thousand three--two
thousand four school year, and the two thousand nine--two thousand ten
school year and thereafter. On or before December fifteenth, a portion
of the school tax relief aid payable to the school district for the
current year adjusted to reflect adjustments to payments for prior
years, not to exceed one hundred percent of such aid payable, shall be
paid equal to: (i) the product of the amount of tax levy and the
positive difference, if any, of the STAR portion of the tax levy minus
the product of fifteen one-hundredths and the phase-in factor less (ii)
any payments made pursuant to paragraphs b and d of this subdivision.

g. January payment. On or before the first business day of January, a
portion of the school tax relief aid payable to the school district for
the current year shall be paid equal to one hundred percent of such
total school tax relief aid payable for the current school year adjusted
to reflect adjustments to payments for prior years less any payments
made pursuant to paragraph a, b, c, d, e or f of this subdivision.

h. On or before March thirty-first a portion of the school tax relief
aid payable to the school district for the current year shall be paid
equal to one hundred percent of any increase in such aid over the total
of such aids paid through the first business day of January, adjusted to
reflect adjustments to payments for prior years, as certified to the
commissioner by the office of real property services on or before March
first.

3. a. Such moneys shall be payable to the treasurer of each city
school district, and the treasurer of each union free school district
and of each central school district and of each other school district,
if there be a treasurer, otherwise to the collector or other disbursing
officer of such district, who shall apply for and receive the same as
soon as payable.

b. In the case of city school districts of the cities with one hundred
twenty-five thousand inhabitants or more, any payments which pursuant to
this section is required to be made to the treasurer of the city school
district, shall be made to the city treasurer or chamberlain.

4. Any payment to a school district pursuant to this section shall be
general receipts of the district and may be used for any lawful purpose
of the district.