Establishes the task force on education funding and property tax reform within the education department to conduct a comprehensive study and provide recommendations on education funding and the role of property taxes in funding New York's education system.
NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
 
BILL NUMBER: A940
SPONSOR: Jacobson
 
TITLE OF BILL:
An act to establish a task force on education funding and property tax
reform
 
SUMMARY OF PROVISIONS:
Section 1 creates the task force on education funding and property tax
reform within the State Education Department. The purpose of the task
force shall be to conduct a comprehensive study and provide recommenda-
tions on education funding and the role of property taxes in funding New
York's education system to ensure an effective, efficient, and equitable
system of funding public education.
Subdivision 1 provides that the task force will be review and offer
recommendations on the following: the current reliance on property taxes
to fund New York's education system including its impact on taxpayers
and high-need school districts, the district-specific factors such as
impact of regional cost and student needs in education funding, federal
changes which impact property taxes including but not limited to the cap
on state and local tax deduction, community and school district income
and wealth as it relates to property taxes, the use of property taxes to
fund education in other states, spending disparities among neighboring
school districts, and additional relevant factors that the task force
deems necessary.
Subdivision 2 provides that the task force shall consist of seventeen
members as follows: the Commissioner of Education or his or her desig-
nee, who shall serve as chair of the task force, four appointees by the
governor, four appointees by the temporary president of the senate, four
appointees by the speaker of the Assembly, and four appointees by the
commissioner of education.
All appointments of the task force shall be made no later than 30 days
after the effective date of this act. The task force may begin its
duties when .a majority of members have been appointed. Any vacancy
shall be filled by the appointing authority and shall receive no compen-
sation for their services. Subdivision 3 provides that the task force
shall make a report to the Governor, Temporary President of the Senate,
and Speaker of the Assembly on its findings on or before December 31,
2023.
Section 2 sets forth the enacting clause which is immediately.
 
JUSTIFICATION:
Currently our public schools are funded from a mix of sources: Federal,
State and local. State aid averages about 50% although some poorer
school districts receive more than that. Federal aid is less than 10%
and the balance is from local taxes - primarily the property tax.
The property tax is an unfair way to fund our schools. It is unfair to
the child since it means that the quality of a child's education is
based on the property wealth of the district. It is unfair to the
taxpayer, since it has nothing to do with the ability of the taxpayer to
pay. Those on fixed incomes or out of work and those whose incomes have
not kept up with the increase in school property taxes are particularly
affected by the unfair burden of the property tax.
If we were starting from scratch, no one would devise this system of
funding our schools.
The task force will be review and offer recommendations on the follow-
ing: the current reliance on property taxes to fund New York's education
system including its impact on taxpayers and high-need school districts,
the district-specific factors such as impact of regional cost and
student needs in education funding, federal changes which impact proper-
ty taxes including but not limited to the cap on state and local tax
deduction, community and school district income and wealth as it relates
to property taxes, how other states use property taxes to fund education
and spending disparities among neighboring school districts. The task
force may also take up additional relevant factors that it deems neces-
sary.
It is necessary to compare our system of funding public education to
that in other states to see what we can learn. Obviously, the way we
fund education in New York State is not working. The time to reform how
we finance our public schools is now and the task force to be estab-
lished by this bill would be an important first step.
 
PRIOR LEGISLATIVE HISTORY:
2017-2018: A11235 - Referred to Assembly Education Committee
S8879 - Referred to Senate Finance Committee
2019-2020: S1687 - Advanced to Third Senate Reading; Committed to Senate
Rules Committee
2021-2022: A9642 - Referred to Assembly Education Committee
S2684-A - Referred to Senate Finance Committee
 
FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS:
Minimal cost to the State to complete the task force report.
 
EFFECTIVE DATE:
This act shall take effect immediately.
STATE OF NEW YORK
________________________________________________________________________
940
2023-2024 Regular Sessions
IN ASSEMBLY
January 11, 2023
___________
Introduced by M. of A. JACOBSON -- read once and referred to the Commit-
tee on Education
AN ACT to establish a task force on education funding and property tax
reform
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Task force on education funding and property tax reform.
2 1. There is hereby created a task force on education funding and proper-
3 ty tax reform in New York state within the state education department.
4 The purpose of the task force shall be to conduct a comprehensive study
5 and provide recommendations on education funding and the role of proper-
6 ty taxes in funding New York's education system to ensure an effective,
7 efficient, and equitable system of funding public education. The task
8 force shall review and offer recommendations on the following:
9 (a) the current reliance on property taxes to fund New York's educa-
10 tion system, including its impact on taxpayers and high-need school
11 districts;
12 (b) district-specific factors, such as the impact of regional costs
13 and student need in education funding;
14 (c) federal changes which impact property taxes, including but not
15 limited to, the federal cap on the state and local tax deduction;
16 (d) community and school district income and wealth as it relates to
17 local property taxes;
18 (e) the use of property taxes to fund education in other states;
19 (f) spending disparities among neighboring school districts; and
20 (g) additional relevant factors that the task force deems necessary.
21 2. (a) The task force shall consist of seventeen members as follows:
22 (i) the commissioner of education or his or her designee, who shall
23 serve as chair of the task force;
24 (ii) four people appointed by the governor;
25 (iii) four people appointed by the temporary president of the senate;
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD02144-01-3
A. 940 2
1 (iv) four people appointed by the speaker of the assembly; and
2 (v) four people appointed by the commissioner of education.
3 (b) All appointments of members of the task force shall be made no
4 later than thirty days after the effective date of this act. The task
5 force may begin its duties when a majority of the total number of posi-
6 tions have been appointed. Any vacancy shall be filled by the appointing
7 authority. The members of the task force shall receive no compensation
8 for their services.
9 3. The task force shall make a report to the governor, temporary pres-
10 ident of the senate and speaker of the assembly of its findings, conclu-
11 sions and recommendations on or before December 31, 2023.
12 § 2. This act shall take effect immediately.