Our school district is not able to accommodate pre-payment of school taxes for federal tax purposes. Final payments of 2017-18 school taxes were due by November 6, 2017. We are not able to provide estimated tax bills for 2018-19. Our district will not adopt a budget and tax levy for that year until the May school budget votes. We are not legally able to collect school taxes without a Tax Warrant set by the Board of Education. The Board of Education cannot set the Tax Warrant until a budget is approved by the voters in May. We do not have policies or procedures to collect partial payments in advance.
For further information, here are some quotes from a guidance document released by the New York State Council of School Superintendents:
- During the conference call with reporters, the Governor and his budget director explained that the action was directed primarily at local governments which operate on a calendar year (January 1 – December 31) fiscal year. They acknowledged that facilitating pre-payment of property taxes may not be possible for most school districts.
- The executive order does not suspend any provision of Article 13 of the Real Property Tax Law which governs the levy of property taxes for most school districts. Accordingly, we do not see the order as providing authority for school districts to adopt estimated or partial tax warrants for 2018-19 school taxes, nor to issue tax bills corresponding to those warrants.
- Districts have not adopted budgets and tax levies for 2018-19, assessments have not been finalized, and equalization rates could change, so there could be discrepancies between any estimated tax bills now and actual ones next summer/fall.