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§ 2023. Levy of tax for certain purposes without vote; contingency
budget. 1. If the qualified voters shall neglect or refuse to vote the
sum estimated necessary for teachers' salaries, after applying thereto
the public school moneys, and other moneys received or to be received
for that purpose, or if they shall neglect or refuse to vote the sum
estimated necessary for ordinary contingent expenses, including the
purchase of library books and other instructional materials associated
with a library and expenses incurred for interschool athletics, field
trips and other extracurricular activities and the expenses for
cafeteria or restaurant services, the sole trustee, board of trustees,
or board of education shall adopt a contingency budget including such
expenses and shall levy a tax for the same, in like manner as if the
same had been voted by the qualified voters, subject to the limitations
contained in subdivisions three and four of this section.

2. Notwithstanding the defeat of a school budget, school districts
shall continue to transport students to and from the regular school
program in accordance with the mileage limitations previously adopted by
the qualified voters of the school district. Such mileage limits shall
change only when amended by a special proposition passed by a majority
of the qualified voters of the school district. In cases where the
school budget is defeated by such qualified voters of the school
district, appropriations for transportation costs for purposes other
than for transportation to and from the regular school program, and
transportation that would constitute an ordinary contingent expense
pursuant to subdivision one of this section, shall be authorized in the
budget only after approval by the qualified voters of the district.

3. The administrative component of a contingency budget shall not
comprise a greater percentage of the contingency budget exclusive of the
capital component than the lesser of (1) the percentage the
administrative component had comprised in the prior year budget
exclusive of the capital component; or (2) the percentage the
administrative component had comprised in the last proposed defeated
budget exclusive of the capital component.

4. a. The contingency budget shall not result in a percentage increase
in total spending over the district's total spending under the school
district budget for the prior school year that exceeds the lesser of:
(i) the result obtained when one hundred twenty percent is multiplied by
the percentage increase in the consumer price index, with the result
rounded to two decimal places; or (ii) four percent.
b. The following types of expenditures shall be disregarded in
determining total spending:
(i) expenditures resulting from a tax certiorari proceeding;
(ii) expenditures resulting from a court order or judgment against the
school district;
(iii) emergency expenditures that are certified by the commissioner as
necessary as a result of damage to, or destruction of, a school building
or school equipment;
(iv) capital expenditures resulting from the construction,
acquisition, reconstruction, rehabilitation or improvement of school
facilities, including debt service and lease expenditures, subject to
the approval of the qualified voters where required by law;
(v) expenditures in the contingency budget attributable to projected
increases in public school enrollment, which, for the purpose of this
subdivision, may include increases attributable to the enrollment of
students attending a pre-kindergarten program established in accordance
with section thirty-six hundred two-e of this chapter, to be computed
based upon an increase in enrollment from the year prior to the base
year for which the budget is being adopted to the base year for which
the budget is being adopted, provided that where the trustees or board
of education have documented evidence that a further increase in
enrollment will occur during the school year for which the contingency
budget is prepared because of new construction, inception of a
pre-kindergarten program, growth or similar factors, the expenditures
attributable to such additional enrollment may also be disregarded; and
(vi) non-recurring expenditures in the prior year's school district
budget.
c. The resolution of the trustee, board of trustees, or board of
education adopting a contingency budget shall incorporate by reference a
statement specifying the projected percentage increase or decrease in
total spending for the school year, and explaining the reasons for
disregarding any portion of an increase in spending in formulating the
contingency budget.
d. Notwithstanding any other provision of law to the contrary, the
trustees or board of education shall not be authorized to amend or
revise a final contingency budget where such amendment or revision would
result in total spending in excess of the spending limitation in
paragraph (a) of this subdivision; provided that the trustees or board
of education shall be authorized to add appropriations for:
(i) the categories of expenditures excluded from the spending
limitations set forth in paragraph (b) of this subdivision, subject to
approval of the qualified voters where required by law;
(ii) expenditures resulting from an actual increase in enrollment over
the projected enrollment used to develop the contingency budget,
provided that where such actual enrollment is less than such projected
enrollment, it shall be the duty of the trustees or board of education
to use such excess funds to reduce taxes; and
(iii) the expenditure of gifts, grants in aid for specific purposes or
for general use or insurance proceeds authorized pursuant to subdivision
two of sudivision seventeen hundred eighteen of this chapter in addition
to that which has been previously budgeted.
e. For the purposes of this subdivision:
(i) "Base school year" shall mean the school year immediately
preceding the school year for which the contingency budget is prepared.
(ii) "Consumer price index" shall mean the percentage that represents
the average of the national consumer price indexes determined by the
United States department of labor, for the twelve month period preceding
January first of the current year.
(iii) "Current year" shall mean the calendar year in which the school
district budget is submitted for a vote of the qualified voters.
(iv) "Resident public school district enrollment shall mean the
resident public school enrollment of the school district as defined in
paragraph n of subdivision one of section thirty-six hundred two of this
chapter.
(v) "Total spending" shall mean the total amount appropriated under
the school district budget for the school year.

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