State Codes and Statutes
Statutes > New-york > Rpt > Article-13 > 1306-a§ 1306-a. Effect of school tax relief (STAR) exemption upon school district taxes; state aid. 1. Levy of taxes; determination of taxes due. The amount of taxes to be levied for any school year shall be determined without regard to the fact that state aid will be payable pursuant to this section. In addition, the tax rate for any school year shall be determined as if no parcels were exempt from taxation pursuant to section four hundred twenty five of this chapter. However, the tax rate so determined shall be applied to the taxable assessed value of each parcel after accounting for all applicable exemptions, including the exemption authorized by section four hundred twenty-five of this chapter. 2. Tax savings. The tax savings for each parcel receiving the exemption authorized by section four hundred twenty-five of this chapter shall be computed by subtracting the amount actually levied against the parcel from the amount that would have been levied if not for the exemption. A statement shall then be placed on the tax bill for the parcel in substantially the following form: "Your tax savings this year resulting from the New York state school tax relief (STAR) program is $_______." 3. State aid. (a) The total tax savings duly provided by each school district pursuant to this section shall be a state charge, which shall be payable as provided herein. (b) A school district seeking state aid pursuant to this section shall submit an application therefor to the state board. The application shall include such information as the state board shall require. (c) Upon approving an application for state aid pursuant to this section, the state board shall compute and certify to the commissioner of education the amounts payable to the school district. Such state aid shall be payable upon the audit and warrant of the state comptroller from vouchers certified and approved by the commissioner of education, as provided by section thirty-six hundred nine-e of the education law, as applicable. (d) The state board may audit an application for state aid pursuant to this section within one year after authorizing payment thereon. If the state board should discover that a school district has received a greater or lesser amount of such aid than it should have received, the state board shall so notify the school district, and shall cause the next payment of such aid to the school district to be adjusted accordingly. (e) When an improperly granted exemption has been revoked in the manner provided by section four hundred twenty-five of this chapter, the aid payable to the school district pursuant to this section shall be reduced by the amount of the taxes attributable to the revoked exemption. 4. Installment payments. When school taxes are payable in installments pursuant to law, the tax savings provided by this section shall be applied proportionally against the respective installments. 5. Untimely payment of taxes. (a) When taxes on a property receiving the exemption authorized by section four hundred twenty-five of this chapter are not paid in a timely manner, interest, penalties and any other applicable charges shall be imposed only against the balance due after the tax savings provided by this section have been deducted from the taxes owed. (b) When a county, city or town is required by section thirteen hundred thirty or thirteen hundred thirty-two of this chapter, or by any other general or special law, to make a payment to a school district on account of unpaid school taxes, the tax savings provided by this section shall be deducted from the amount so payable.6. Inconsistent laws superseded. The provisions of this section shall apply to all school districts, notwithstanding any provision of law to the contrary.
