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School Taxes

While we understand that Governor Cuomo has issued an executive order allowing taxing  jurisdictions to collect taxes for 2018 in order to claim a tax deduction before new federal tax laws become effective, as NYS Budget Director Robert Mujica has acknowldged, it is “neither feasible nor practical” for us to be able to do so.   All non- “Big 5” school districts would not be in the position to approve a tax warrant in order to allow for tax collection to be made before the end of the year based on the information posted below.  As always, thank you for your support of our schools.

THE MILLBROOK CENTRAL SCHOOL DISTRICT CANNOT COLLECT PREPAYMENT OF TAXES FOR THE 2018/2019 SCHOOL YEAR.  IF YOU MAILED A PREPAYMENT TO THE SCHOOL TAX COLLECTOR YOUR CHECK WILL BE MARKED VOID AND RETURNED TO YOU.

The district doesn’t have a budget for the 2018-19 school year, a warrant cannot be issued until after we have a voter approved budget or a contingent budget and likely will not be issued until August or September 2018.  The tax collection is initiated by the issuance of the warrant and publication of the notice of collection of taxes.  There is no authority to collect school taxes until after the voter approved budget, approval and issuance of the warrant and the notice of collection is given.

  1. 1318. Collecting officer’s warrant; delivery thereof. 1. The warrant of  the  collecting  officer  shall  be  signed  by  the trustee, or the trustees, or a majority of them, or the board of education or a majority thereof. Such warrant shall state the amount of unexpended surplus funds in the custody of the board and  shall  further  state  that  except  as authorized  or  required by law, such unexpended surplus funds have been applied in determining the amount of the school tax levy.  For  the  two thousand seven–two thousand eight school year, surplus funds as used in this  subdivision  shall  mean  any  operating  funds in excess of three percent of the current school year budget, and shall not  include  funds properly  retained  under  other  sections  of law. For the two thousand eight–two thousand nine school year, and thereafter, surplus  funds  as used  in  this  subdivision  shall mean any operating funds in excess of four percent of the current school year budget, and  shall  not  include funds  properly retained under other sections of law. Such warrant shall have the same force and effect  as  a  warrant  issued  by  a  board  of supervisors to a collecting officer in a town. The collecting officer to whom  it may be delivered for collection shall be thereby authorized and required to collect from every person named on such school tax roll the sum  set  opposite his name, or the amount due from any person specified therein, in the same manner and with the same powers that collecting officers in towns are authorized to collect taxes levied by the board of supervisors.

  2. A  warrant for the collection of a tax voted by the district shall not be delivered to the collecting officer until  the  thirty-first  day after  the  tax  was  voted.  A  warrant  for  the  collection  of a tax authorized by law without a vote of the district may be delivered to the collecting officer whenever the same is completed.

  3. If the sum of money, payable by any person or persons named in such school tax rolls, is not paid or collected by such  warrant  within  the time  therein  limited, it shall be lawful for the school authorities to renew such warrant in respect to  such  delinquent  person  or  persons. Whenever  more  than  one renewal of a warrant for the collection of any school tax roll  may  become  necessary  in  any  district,  the  school authorities may make such further renewal; provided, however, that in no event shall such warrant be renewed for a period beyond the time for the return  to  the  county  treasurer  as  set  forth in subdivision two of section thirteen hundred thirty of this chapter.