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STATE OF NEW YORK
________________________________________________________________________

388

2011-2012 Regular Sessions

IN ASSEMBLY

(PREFILED)

January 5, 2011
___________

Introduced  by  M. of A. GUNTHER, MAGEE, REILLY -- Multi-Sponsored by --
  M.  of  A.  BOYLAND,  COOK,  CROUCH,  GOTTFRIED,  LATIMER,   MOLINARO,
  PEOPLES-STOKES,  J. RIVERA,  SWEENEY,  WEISENBERG  --  read  once  and
  referred to the Committee on Ways and Means

AN ACT directing the New York state department  of  education,  the  New
  York  state department of taxation and finance, and the state board of
  real property services to study the fiscal impact of funding education
  with state income tax

  THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1. Legislative findings. The legislature finds that within the
current  education  funding  system,  which  is based upon real property
taxation, there are inherent inequities throughout the  state.  Children
in  different  regions of the state receive varying degrees of education
and ability to participate in extracurricular activities.  The  legisla-
ture  finds  that  children  should  not  be  penalized based upon their
geographic location, a factor that is well beyond their control.  There-
fore, the legislature intends to determine a method of funding education
that allows all children to receive the same educational  and  extracur-
ricular opportunities.
  S 2. The New York state department of education and the state board of
real  property services are hereby authorized and directed to assist the
New York state department of taxation and finance in preparing a compre-
hensive study documenting the fiscal implications of using state  income
taxes to fund education in lieu of using real property taxes.
  Such  study  shall  consider the fiscal impacts on a broad spectrum of
geographic regions throughout the state. The  study  should  address  as
many  of  the  inequities in the current education funding system as the
department of education, the board of real property  services,  and  the
department  of  taxation  and  finance  can  identify.  The study should

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD02077-01-1
A. 388                              2

include legislative recommendations that  would  help  ensure  a  smooth
transition  from  a  real  property  tax  based funding mechanism to the
income tax based funding mechanism. The results of the  study  shall  be
published  no  later  than one year following the effective date of this
act. A copy of the results of such  study  shall  be  submitted  to  the
governor,  the temporary president of the senate, and the speaker of the
assembly.
  S 3. This act shall take effect immediately.