S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   3820
 
                        2021-2022 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             January 28, 2021
                                ___________
 
 Introduced by M. of A. ABINANTI -- read once and referred to the Commit-
   tee on Education
 
 AN  ACT  to  amend the education law, in relation to state assistance to
   school districts for each school age child receiving special education
   programs and services
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section  1.  Legislative  findings  and purpose. The legislature finds
 that the costs to school districts and, indirectly, to real property tax
 payers for providing special education programs and services is increas-
 ingly a burden making the essential educational mission  more  difficult
 to  carry out. The legislature further finds that special education is a
 health based service and should more appropriately be borne by the state
 government. Therefore, it is the purpose of this act  to  phase-in  over
 five  years the assumption by the state of the costs to school districts
 for each child receiving special education programs and services and  to
 provide that school property taxes be reduced accordingly.
   §  2.  Section  3602  of  the education law is amended by adding a new
 subdivision 21 to read as follows:
   21. SPECIAL SUPPLEMENTAL APPORTIONMENT FOR SCHOOL AGE CHILDREN RECEIV-
 ING SPECIAL EDUCATION PROGRAMS  AND  SERVICES.  A.  NOTWITHSTANDING  ANY
 OTHER  PROVISION  OF  LAW  TO  THE  CONTRARY, EACH SCHOOL DISTRICT SHALL
 RECEIVE A SPECIAL SUPPLEMENTAL APPORTIONMENT  FOR  SCHOOL  AGE  CHILDREN
 RECEIVING  SPECIAL EDUCATION PROGRAMS AND SERVICES BEGINNING JULY FIRST,
 TWO THOUSAND TWENTY-TWO AND THEREAFTER AS PROVIDED HEREIN.  AS  USED  IN
 THIS  SUBDIVISION, THE BASE YEAR APPORTIONMENT SHALL BE THE AMOUNT PAYA-
 BLE FOR EACH SCHOOL DISTRICT'S CLAIMS FOR SCHOOL AGE CHILDREN  RECEIVING
 SPECIAL  EDUCATION  PROGRAMS  AND SERVICES FOR THE SCHOOL YEAR BEGINNING
 JULY FIRST, TWO THOUSAND TWENTY-ONE. FOR THE SCHOOL YEAR BEGINNING  JULY
 FIRST, TWO THOUSAND TWENTY-TWO, EACH SCHOOL DISTRICT SHALL RECEIVE THEIR
 BASE YEAR APPORTIONMENT PLUS NOT LESS THAN TWENTY PERCENT OF THE DIFFER-
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD00696-01-1

 A. 3820                             2
 
 ENCE BETWEEN SUCH APPORTIONMENT AND ITS TOTAL COST FOR SPECIAL EDUCATION
 PROGRAMS.  FOR  THE SCHOOL YEAR BEGINNING JULY FIRST, TWO THOUSAND TWEN-
 TY-THREE, EACH SCHOOL DISTRICT SHALL RECEIVE THEIR BASE YEAR  APPORTION-
 MENT  PLUS  NOT  LESS  THAN FORTY PERCENT OF THE DIFFERENCE BETWEEN SUCH
 APPORTIONMENT AND ITS TOTAL COST FOR SPECIAL EDUCATION PROGRAMS. FOR THE
 SCHOOL YEAR BEGINNING JULY FIRST, TWO THOUSAND TWENTY-FOUR, EACH  SCHOOL
 DISTRICT  SHALL RECEIVE THEIR BASE YEAR APPORTIONMENT PLUS NOT LESS THAN
 SIXTY PERCENT OF THE DIFFERENCE BETWEEN SUCH APPORTIONMENT AND ITS TOTAL
 COST FOR SPECIAL EDUCATION PROGRAMS. FOR THE SCHOOL YEAR BEGINNING  JULY
 FIRST,  TWO  THOUSAND  TWENTY-FIVE,  EACH  SCHOOL DISTRICT SHALL RECEIVE
 THEIR BASE YEAR APPORTIONMENT PLUS NOT LESS THAN EIGHTY PERCENT  OF  THE
 DIFFERENCE  BETWEEN  SUCH  APPORTIONMENT  AND ITS TOTAL COST FOR SPECIAL
 EDUCATION PROGRAMS. FOR THE SCHOOL YEAR BEGINNING JULY FIRST, TWO  THOU-
 SAND  TWENTY-SIX AND THEREAFTER, EACH SCHOOL DISTRICT RECEIVES AN APPOR-
 TIONMENT EQUAL TO ITS TOTAL COST FOR SPECIAL EDUCATION PROGRAMS.
   B. SCHOOL  DISTRICTS  SHALL  APPLY  THE  INCREMENTS  IN  APPORTIONMENT
 RECEIVED  PURSUANT  TO  THIS SUBDIVISION TO REDUCING THEIR TAX LEVY FROM
 REAL PROPERTY TAXES. FOR EACH TAXABLE YEAR AFTER THE SPECIAL  APPORTION-
 MENTS  COMMENCE,  EACH SCHOOL DISTRICT SHALL CERTIFY TO THE COMMISSIONER
 THAT IT HAS MADE THE REDUCTION TO ITS REAL PROPERTY TAX LEVY AS REQUIRED
 BY THIS PARAGRAPH.
   C. THE LEGISLATURE SHALL ANNUALLY APPROPRIATE  AN  AMOUNT  WITHIN  THE
 APPROPRIATION  FOR  GENERAL  SUPPORT  FOR  PUBLIC  SCHOOLS SUFFICIENT TO
 SUPPORT ALL AID PAYMENTS INCURRED PURSUANT TO PARAGRAPH A OF THIS SUBDI-
 VISION.
   § 3. This act shall take effect immediately.