Excludes the value of state forest preserve lands in the Adirondack and Catskill parks from use in the determination of state aid to school districts.

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S997-2013 Actions

• Jan 9, 2013: REFERRED TO EDUCATION

S997-2013 Meetings

Education: May 30, 2013

S997-2013 Memo

BILL NUMBER:S997

TITLE OF BILL:
An act
to amend the education law, in relation to excluding the valuation of
state forest preserve lands, within the Adirondack and Catskill parks,
from the definition of "actual valuation" for purposes of apportionment
of state moneys to school districts

PURPOSE:
Excludes the value of state forest preserve lands in the Adirondack
and Catskill parks from use in the determination of state aid to
school districts

SUMMARY OF PROVISIONS:

Section 1- Amends paragraph c of subdivision 1 of section 3602 of the
laws of 2007 to amend the definition of "actual valuation"

Section 2- Contains the effective date

JUSTIFICATION:
School districts with large portions of state forest preserve within
their district lines often are perceived of being wealthier than the
actual value of privately owned lands. A good example of this is the
Wells School District in Hamilton County. Their full equalization
rate for 2011 was $387.2 million while the value of state forest
preserve was $254 million, which represents 65.6% of the total
district value.

This bill aims to give a district a better representation of the
wealth of a given district.

LEGISLATIVE HISTORY:
2011 S. 7221 Referred to education

FISCAL IMPLICATIONS: To be determined

EFFECTIVE DATE:
This act shall take effect on the first of April next succeeding the
date on which it shall have become law.

S997-2013 Text

                      S T A T E   O F   N E W   Y O R K
  ________________________________________________________________________

                                     997

                         2013-2014 Regular Sessions

                              I N  SENATE

                                 (PREFILED)

                               January 9, 2013
                                 ___________

  Introduced  by  Sens. LITTLE, BONACIC -- read twice and ordered printed,
    and when printed to be committed to the Committee on Education

  AN ACT to amend the education law, in relation to  excluding  the  valu-
    ation  of state forest preserve lands, within the Adirondack and Cats-
    kill parks, from the definition of "actual valuation" for purposes  of
    apportionment of state moneys to school districts

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


    Section 1. Paragraph c of subdivision 1 of section 3602 of the  educa-
  tion  law,  as amended by section 11 of part B of chapter 57 of the laws
  of 2007, is amended to read as follows:

    c. "Actual valuation" shall mean the valuation of taxable real proper-
  ty in a school district obtained by taking  the  assessed  valuation  of
  taxable  real  property  within  such  district  as  it appears upon the
  assessment roll of the town, city, village,  or  county  in  which  such
  property is located, for the calendar year two years prior to the calen-
  dar year in which the base year commenced, after revision as provided by
  law, and dividing it by the state equalization rate as determined by the
  state board of [equalization and assessment] REAL PROPERTY TAX SERVICES,
  for the assessment roll of such town, city, village, or county completed
  during  such preceding calendar year; PROVIDED, HOWEVER, THAT THE ACTUAL
  VALUATION OF A SCHOOL DISTRICT SHALL NOT INCLUDE THE  VALUATION  OF  ANY
  REAL  PROPERTY  WITHIN  A  STATE  FOREST  PRESERVE THAT IS EITHER IN THE
  ADIRONDACK PARK OR THE CATSKILL PARK.  The actual valuation of a central
  high school district shall be the sum of such valuations of  its  compo-
  nent districts. Such actual valuation shall include any actual valuation
  equivalent  of  payments in lieu of taxes determined pursuant to section
  four hundred eighty-five of the real property tax law. "Selected  actual
  valuation"  shall mean the lesser of actual valuation calculated for aid
  payable in the current year or the two-year average of the actual  valu-

   EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                        [ ] is old law to be omitted.
                                                             LBD01210-01-3

 S. 997                              2

  ation  calculated  for  aid  payable  in the current year and the actual
  valuation calculated for aid payable in the base year.
    S  2. This act shall take effect on the first of April next succeeding
  the date on which it shall have become a law.