On February 19th, 2013, the New York State Teacher’s Union (NYSUT) made good on its threat to challenge Cuomo’s property tax cap on schools by commencing an action in Supreme Court. The lawsuit, spearheaded by a plaintiffs group composed of teachers, taxpayers, and even parents, alleges in a 50-page complaint how Cumo’s tax cap harms school districts that serve low-income areas (creates… Continue Reading
Category Archives: School Districts
Subscribe to School Districts RSS FeedOp Ed from Syracuse’s Mayor, Stephanie Minor, Hints That RPTL Reform Is Needed
Posted in Assessments, Assessors, Exemptions, School Districts, ValuationA recent New York Time’s Op Ed post on February 13, 2013 from City of Syracuse Mayor, Stephanie Minor, states that “the model of using property taxes to finance schools, police, fire, sanitation and other services is no longer sustainable.” For years, we have heard from assessors, attorneys and appraisers heavily involved in assessment litigation that NYS needs to find another way… Continue Reading
New York’s Property Tax Reform: Better Business or Business as Usual?
Posted in Assessments, School Districts, UncategorizedIn our last post, we discussed Governor Cuomo’s September 27 press release in which the Governor’s office lauded the success of the property tax cap and the huge long-term benefits it will purportedly provide for the State’s taxpayers. However, in a Background Paper issued on October 9, 2013, the Tax Foundation concluded that the business tax climate of New York State… Continue Reading
NY Property Tax Cap Update – Cuomo Says…
Posted in School DistrictsOn September 27, Governor Cuomo issued a press release and a colorful report lauding the success of the property tax cap (for a quick summary of what exactly the tax cap is, check out the Governor’s webpage). The NY Daily Times touted that the program will bring “huge long-term benefits for taxpayers and the state’s economy”… Continue Reading
NY Property Tax Cap Update – Survey Says…
Posted in School DistrictsUncertain. After the initial school district budget votes on May 15, 96.4% of school district budgets passed. That number increased to 99.7% after the second round of voting. In the end, only two districts (Oppenheim-Ephratah in Fulton County and Cheektowaga-Sloan in Erie County) were left without a voter-approved budget. So, what was the big deal with… Continue Reading
Untimely Service Does Not Always Mean No Refunds in a Property Tax Assessment Challenge
Posted in Assessments, School DistrictsIn a previous post we discussed how, absent good cause, a taxpayer’s outright failure to serve its school district with a copy of its Article 7 petition could result in the dismissal of the petition. RPTL Section 708(3) requires that a taxpayer mail a copy of the petition to the superintendent of the school district within 10… Continue Reading
Service Snafus – Fatal to Your Real Property Tax Assessment Challenge
Posted in Assessments, School DistrictsFor those taxpayers who grieved their 2012 real property tax assessment before a local board of assessment review, but were denied relief, the time period to pursue that challenge in court expires soon. Taxpayers (and their representatives) who choose to file a petition in Supreme Court need to be wary of service requirements or risk dismissal of… Continue Reading
School Districts Must Pay Public Library Share of Tax Refunds
Posted in School DistrictsThe judicial resolution of tax certiorari cases may obligate certain taxing jurisdictions, including school districts, to pay refunds associated with the overpayment of any taxes. When faced with the payment of refunds, school districts often ask whether the district must refund any amounts collected by the school district on behalf of a public library. In an era where money is… Continue Reading
School Districts Lack Standing to Challenge Assessed Valuation
Posted in Assessments, Exemptions, School Districts, ValuationNew York’s Real Property Tax Law (“RPTL”) provides that “[f]or the purpose of the levy and collection of school taxes, the valuations of real property shall be ascertained from the latest final assessment roll of the city or town.” What if a school district is unhappy with the valuations of real property established by the city or… Continue Reading
A Blunt Instrument – The Effect of the Property Tax Cap on School District Budgets
Posted in Assessments, School DistrictsNew Yorkers pay some of the highest property taxes in the nation. The property tax burden on taxpayers in New York has been widely criticized, by the New York State Business Council among others, for its negative impact on attracting businesses and creating jobs in the state. As a result, the State legislature adopted the Property Tax Cap… Continue Reading