Relieving New York State s. New York State Commission on Property Tax Relief A Report to Governor David A. Paterson Chairman Thomas R.
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1 Relieving New York State s Property Tax Burden New York State Commission on Property Tax Relief A Report to Governor David A. Paterson Chairman Thomas R. Suozzi
2 Commission on Property Tax Relief Chairman Thomas R. Suozzi, Nassau County Executive Cassie Prugh, Executive Director Commission Members Nicholas Pirro, Former Onondaga County Executive Michael Solomon, Public Finance Dept., Merrill Lynch Paul Tokasz, former Assembly Majority Leader Merry Tisch, Vice Chancellor of the NYS Board of Regents Dr. Shirley Strum Kenny, President of Stony Brook University Special Advisors Lisa Donner, Co-Director, Center for Working Families Elizabeth Lynam, Deputy Research Director, Citizens Budget Commission Karen Scharff, Executive Director, Citizens Action Bob bward, Director of Fiscal Studies, Nelson A. Rockefeller Institute t Sandra Parker, Rochester Business Alliance
3 Executive Order 22 directed the Commission to investigate and make recommendations on: Root causes expenditures / unfunded nded mandates / other factors State financial support impact on school taxes Public involvement in budgets Property tax relief to different classes of taxpayers Property tax caps including experience of other states Most effective approach to imposing: a limit on school property tax growth ih d l i i h bili f without adversely impacting the ability of school districts to provide a quality education
4 Work of the Commission Since January 2008, the Commission: Held 14 public hearings, 9 regional roundtables Heard testimony from hundreds of people p Received 45 white papers from outside parties Met with experts, elected officials, stakeholders and taxpayers Prepared 24 staff working papers Spent hundreds of hours on research
5 New York State s commitment to quality education The Commission firmly believes that the education of our children must not be compromised New York State has since 2007 made an enormous and historic investment in school funding Paramount in Commission deliberations was the continued commitment t of New York State t specifically the Governor and Legislature to quality education Reducing voter anger over school taxes will help redirect attention to where it belongs the quality of our schools Providing greater local control over expense will help redirect resources toward effectively improving i educational quality
6 Property taxes in New York State are too high New Yorkers pay some of the highest property taxes in the nation especially school property taxes The current 6% annual growth rate of property p taxes in NYS is unsustainable New York has the highest local ltaxes of any large state in America 78% above the national average
7 High property taxes are hurting all New Yorkers Those most impacted by property taxes must shoulder the burden regardless of their ability to pay: Low income households Seniors on fixed incomes Small businesses Middle-class wage-earners Young families
8 In dollar amount, New York has three of the ten highest h property tax counties in America Rank County State Amount 1 Westchester NY $8,422 2 Hunterdon NJ $8,224 3 Nassau NY $8,153 4 Bergen NJ $7,797 5 Somerset NJ $7,597 6 Essex NJ $7,535 6 Rockland NY $7,535 8 Morris NJ $7,281 9 Union NJ $7, Passaic NJ $6,928 Source: U.S. Bureau of the Census, American Community Survey 2007.
9 In effective tax rate, New York has eight of the ten highest h property tax counties in America Rank County State Tax Rate 1 Niagara NY 2.9% 2 Monroe NY 2.8% 3 Chautauqua NY 2.8% 4 Wayne NY 2.6% 5 Oswego NY 26% 2.6% 6 Onondaga NY 2.5% 7 Erie NY 2.5% 8 Fort Bend TX 2.5% 9 Steuben NY 2.5% 10 Camden NJ 24% 2.4% Source: U.S. Bureau of the Census, American Community Survey 2007.
10 As a percent of income, New York has four of the ten highest h property tax counties in America Rank County State %ofincome 1 Passaic NJ 8.5% 2 Union NJ 8.1% 3 Essex NJ 8.1% 4 Nassau NY 8.0% 5 Westchester NY 78% 7.8% 6 Bergen NY 7.8% 7 Rockland NY 7.7% 8 Putnam NY 7.7% 9 Hunterdon NJ 7.5% 10 Hudson NJ 75% 7.5% Source: U.S. Bureau of the Census, American Community Survey 2007.
11 The growth of property taxes in New York dramatically exceeds inflation, especially since 2000
12 Why are property taxes so high? Education Expenses is HIGH: average of $18,768 per pupil. 1 More than any other state t 50% above national average Largely personnel, mandates (esp. Special Ed), too many districts Expense Growth is HIGH: 6% and rising in 6% annual growth past decade more than double CPI State share of funding is somewhat below national average State funding of ~$8,000 per pupil is one of highest in country State funding is 44% of total, vs. national average of 47% To pay for the most expensive schools in the nation, whatever is not covered by the state must be paid by yproperty p taxpayers 1. Property Tax Report Card, submitted by districts prior to May 2008 school budget votes.0
13 New York State s share of school funding is somewhat below the National Average
14 Personnel costs are over 70% of total school district expense
15 There are only three options to address the ever increasing burden of NYS education: Reduce expense (or at least decrease rate of increase) Increase state aid Increase property taxes New York has hard choices to make. No matter what happens, raising property taxes above a capped amount is not an option.
16 Expense reform / mandate relief is essential to manage expense growth To succeed in relieving our property tax burden and improving educational quality, schools need the flexibility from mandate relief In this report, we bring a property tax cap together with mandate relief to empower school districts to reduce costs in these harsh economic times
17 Commission Recommendations A. Property Tax Cap B. Circuit Breaker to replace STAR C. 32 changes in State law / mandate relief Personnel and other operating expense Special education Consolidation and shared services
18 A. Property Tax Cap School tax levy ygrowth may not exceed 4% or 120% of CPI, whichever is lower without a vote Plus debt service, new construction ti Unused levy increase may be banked for future Taxpayers may override cap 60% vote if state aid growth for district exceeds 5%, otherwise 55% vote Underride vote also permitted
19 Property tax cap rationale Apr property p rt tax cap pis a blunt ntinstrument that forces hard choices and discipline A cap would be successful in containing the growth of school property p taxes without having a negative impact on schools voter anger over property p taxes would be redirected to educational quality
20 B. STAR Circuit Breaker Circuit Breaker: A maximum percent of income a residential owner would pay in property tax, above which they would receive a credit on their state income tax return Would direct relief to those most in need Moves property tax toward ability to pay A circuit breaker should not be implemented without a cap Would not by itself restrain property tax growth Provides no tax relief to businesses The current STAR programs should be reexamined Has not limited property tax growth Largely does not take into account ability to pay
21 C. State Law Changes / Mandate Relief Cost evaluation of new mandates 1. No new legislative mandates without full fiscal impact report, including revenue sources 2. No new SED regulatory mandates without fiscal impact report, including revenue sources 3. Annual Comptroller mandate report including cumulative cost of compliance for all new mandates
22 C. State Law Changes / Mandate Relief Personnel and other expense 4. Regional/statewide collective bargaining g 5. Mandatory employee health contributions 10%, 25% 6. Health benefit trusts cooperative approach 7. Tier 5 pension continuous contribution, later retirement 8. Report collective bargaining to compare school districts 9. Amend Triborough no step/lane increases absent CBA 10. Repeal Wicks Law for new construction 11. Higher competitive bid thresholds 12. Statewide energy conservation programs 13. Streamline SED reporting 14. Simplify/eliminate other education mandates
23 Special Education: New York spends more per student, t but ranks low in outcomes
24 Special Education: 1 of 8 pupils, 1 of 4 instructional dollars, and growingg 9% average annual expense growth (last 5 years), compared to 5.7% >50% of classified students spend >80% of day in the regular classroom Classification varies dramatically: e.g., % in average need SDs Special Ed pupil counts stable, while overall pupil counts in decline
25 C. State Law Changes / Mandate Relief Improve special education 15. Shift SED focus from regulatory enforcement to outcomes where appropriate, administer 204 mandates above fed reqs as guidelines 16. Accelerate integration deliver services in general education to students of special education, without classification 17. Standardize classification require SED review where district classification rates are 20% higher than state average (~130 districts) 18. Reduce litigation promote mediation; improve appeals process; restore burden of proof where plaintiff can afford counsel 19. Increase inter-district collaboration to enhance local and regional service delivery to students 20. Secure fair federal IDEA funding
26 Fully 200 of 700 NYS school districts have fewer than 1,000 pupilsp
27 C. State Law Changes / Mandate Relief Non-instructional consolidation / shared services 21. Require consolidation of districts with <1,000 pupils; Commissioner discretion for districts with <2.000 pupils 22. Ensure school reorg aid pays primarily for reorg expense 23. End anachronistic union free/central/city distinctions 24. Remove BOCES superintendent salary limit 25. Facilitate BOCES non-instructional shared services
28 C. State Law Changes / Mandate Relief Big Four (Buffalo, Rochester, Syracuse, Yonkers) 26. Exempt fiscally dependent districts from cap 27. Calculate Maintenance of Effort on per pupil basis To address enrollment decline 28. Authorize mayoral control, with a sunset provision
29 C. State Law Changes / Mandate Relief Additional recommendations 29. Direct social service agencies to work more closely with school districts for student social services 30. Consolidate assessing and tax collection to counties 31. Simplify school district tax collection statutes 32. Statewide full value assessing standards
30 On December 1, the Commission submitted its final report to Governor Paterson Governor Paterson pushed a tax cap bill in June, included it in recent State of State; Budget includes Tier V pension Wicks / Budget includes Tier V pension, Wicks / procurement relief, streamlined reporting
31 New York State Commission on Property Tax Relief Website: wwwcptrstatenyus Phone: (518) Address: Executive Director Cassie Prugh Alfred E. Smith Building 80 South Swan Street Albany, NY 12210
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