EDUCATION LAW
TITLE 1. GENERAL PROVISIONS
ARTICLE 9. SCHOOL BUILDINGS AND SITES
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NY CLS Educ § 416 (2008)
§ 416. School taxes and school bonds
1. A majority of the voters of any school district, present and voting at any annual or special district meeting, duly convened, may authorize such acts and vote such taxes as they shall deem expedient for making additions, alterations, repairs or improvements, to the sites or buildings belonging to the district, or for altering and equipping for library use any former schoolhouse belonging to the district, or for the purchase of other sites or buildings, or for a change of sites, or for the purchase of land and buildings for agricultural, athletic, playground or social center purposes, or for the erection of new buildings, or for building a bus garage, or for buying apparatus, implements, or fixtures, or for paying the wages of teachers, and the necessary expenses of the school, or for the purpose of paying any judgment, or for the payment or refunding of an outstanding bonded indebtedness, or for such other purpose relating to the support and welfare of the school as they may, by resolution, approve.
2. On all propositions arising at said meetings involving the expenditure of money, or authorizing the levy of a tax in one sum or by installments, the vote thereon shall be by ballot, or ascertained by taking and recording the ayes and noes of such qualified voters attending and voting at such meetings; and they may direct the moneys so voted to be levied in one sum, or by installments, which shall be of such amounts and levied in such years as may be determined, within such limitations as may be fixed by the voters, by the trustees or board of education. No such tax shall be authorized to be levied by installments as a condition precedent to the issuance of bonds or capital notes unless the notice of the meeting shall state that such tax will be proposed and the object or purpose thereof. Such notice shall comply with the requirements of section 41.10 of the local finance law .
3. No addition to or change of site or purchase of a new site or tax for the purchase of any new site or structure, or for grading or improving a school site, or for the purchase of an addition to the site of any schoolhouse, or for the purchase of lands and buildings for agricultural, athletic, playground or social center purposes, or for building any new schoolhouse or for the erection of an addition to any schoolhouse already built, or for the payment or refunding of an outstanding bonded indebtedness, shall be voted at any such meeting in a union free school district or a city school district which conducts annual budget votes in accordance with article forty-one of this chapter pursuant to section twenty-six hundred one-a of this chapter, unless a notice by the board of education stating that such tax will be proposed, and specifying the object thereof and the amount to be

expended therefor, shall have been given in the manner provided herein for the notice of an annual meeting. In a common school district the notice of a special meeting to authorize any of the improvements enumerated in this section shall be given as provided in section two thousand six. The board of education of a union free school district or a city school district which conducts annual budget votes in accordance with article fortyone of this chapter pursuant to section twenty-six hundred one-a of this chapter, may determine that the vote upon any question to be submitted at a special meeting as provided in this section shall be by ballot, in which case it shall state in the notice of such special meeting the hours during which the polls shall be kept open. Printed ballots may be prepared by the board in advance of the meeting and the proposition or propositions called for in the notice of the meeting may be submitted in substantially the same manner as propositions to be voted upon at a general election.
4. And whenever a tax for any of the objects hereinbefore specified shall be legally voted, the board of trustees or board of education shall make out their tax list, and attach their warrant thereto, in the manner provided in article seventy-one [n1] of this chapter, for the collection of school district taxes, and shall cause such taxes or such instalments to be collected at such times as they shall become due.
5. No vote to raise money shall be rescinded, nor the amount thereof be reduced at any subsequent meeting, unless it be an adjourned meeting or a meeting called by regular and legal notice, which shall specify the proposed action, and at which the vote upon said proposed reduction or rescinding shall be taken by ballot or by taking and recording the ayes and noes of the qualified voters attending and voting thereat.
6. Notwithstanding the foregoing provisions of this section, propositions for the construction of a new schoolhouse or an addition to a present schoolhouse at the same site shall not be submitted for a vote more than twice during any twelve month period and in no event shall a proposition be submitted for a vote less than ninety days after a vote on the same or similar proposition. However, the prohibition of this subdivision shall not apply to a proposition to approve an additional amount necessary to carry out a construction project, where the voters have approved an initial building project and it is determined that the bids for such project are in excess of the approved amount.
7. The provisions of this section shall not apply to a city school district in a city having a population of one hundred twenty-five thousand inhabitants or more.
HISTORY: Add, L 1947, ch 820, eff July 1, 1947, with substance transferred from §
467.
Sub 1, amd, L 1949, ch 687, eff April 18, 1949.
Sub 2, amd, L 1949, ch 175, L 1953, ch 686, eff Apr 13, 1953.
Sub 6, add, L 1973, ch 832; amd, L 1976, ch 295, eff June 8, 1976.
Former sub 6, add, L 1950, ch 762, § 27; renumbered sub 7, L 1973, ch 832, eff June
22, 1973.
Sub 7, formerly sub 6, renumbered sub 7, L 1973, ch 832, eff June 22, 1973.
Sub 3, amd, L 1996, ch 171, § 2 , eff Sept 1, 1996 (see 1996 note below).

Sub 7, amd, L 1996, ch 171, § 2 , eff Sept 1, 1996 (see 1996 note below).
NOTES:
Editor's Notes
Laws 1996, ch 171, § 23
, eff Sept 1, 1996, provides as follows:
§ 23. This act shall take effect September 1, 1996, and shall apply to the adoption of budgets of city school districts in cities having a population of less than one hundred twenty-five thousand inhabitants and the school district public libraries of such school districts for the 1997-98 school year and thereafter and the conduct of special and annual district meetings on and after such date; provided that nothing in this act shall be construed to limit application of the provisions of sections 259 and 260 of the education law requiring a separate vote on budget propositions for affected school district public libraries for 1997-98 and thereafter and relating to the powers and duties of the trustees of the affected school district public libraries; and provided further that: (Amd, L 1998, ch
400, § 1
, eff July 22, 1998, deemed eff Sept 1, 1996.).
(1) section three of this act shall take effect immediately and shall be deemed to have been in full force and effect on and after the effective date of chapter 644 of the laws of
1995;
(2) sections eleven and twenty-one of this act shall take effect July 1, 1997;
(3) where the review process has been initiated for a capital project under the state environmental quality review act for the construction, reconstruction, rehabilitation or improvement of a school building or facility prior to the effective date of this act, voter approval of such capital project pursuant to this act shall not be required except where voter approval of a bond resolution would have been required under the provisions of paragraph b of section 37.00 of the local finance law or section 2612 of the education law in effect on the date such review is initiated; and.
(4) the provisions of this act shall not apply to bond resolutions approved by the board of education of a city school district prior to the effective date of this act.
New York References:
This section referred to in §§ 1717, 1722, 2007, 2009, 2021, 2530
Research References & Practice Aids:
87 NY Jur 2d, Public Securities §§ 46, 47, 52
94 NY Jur 2d, Schools, Universities, and Colleges §§ 105, 125, 353, 366
68 Am Jur 2d, Schools §§ 78
84 , 91 98
Annotations:
Rescission of vote authorizing school district or other municipal bond issue,

expenditure, or tax. 68 ALR2d 1041
Tort liability of public schools and institutions of higher learning for accident occuring during school athletic events. 35 ALR3d 725
Case Notes:
1. In general 2. Notices of meetings 3. Bond issues 4. --Purpose described in proposition 5. --Percentage of indebtedness 6. Elections 7. Additional expenditures
8. School sites
1. In general
There is no power or authority granted to raise moneys for a planned balance for some later school year or years. Leone v Hunter (1959) 21 Misc 2d 750, 191 NYS2d 334.
Voter was not entitled to injunctive relief on his complaint contesting school board's scheduled meeting concerning spending on school improvements following defeat of bond issue, despite claim that voter's equal protection rights would be violated by second chance that bond issue's supporters would have to resolve matter in their favor, since proposed board vote was concerned with narrower questions than bond issue, voter would have right to vote at meeting, and CLS
Educ § 416
expressly provides for potential rescission or modification of vote to raise money. Neuman v Cornwall Cent. School Dist.
(1988) 138 Misc 2d 429, 524 NYS2d 1005.
View expressed that specific legislative authority should be sought authorizing school districts to construct highway overpasses and to require pupils to use such overpasses.
1958 Ops Atty Gen Dec 15 (informal).
Voter petition seeking to convene special district meeting for purpose of obtaining services of outside accountant chosen by local clergymen to review school budget seeks to improperly usurp authority and duty of board of education with regard to preparation of budget and board of education need not respond to petition prior to submitting budget to voters. Re Hanel, 1986 Op Comm Ed No. 11738.
Within the limitations noted herein, a union free school district may permit students to make part-time payments on musical instruments while using them towards eventual ownership. 1953 Ops St Compt File #206.
Chairman of a school district meeting has no duty, right or authority to make a determination under section 104.00, par d, of the Local Finance Law. Re Haber, 74 St
Dept 81 (1953).
2. Notices of meetings

The provision that the notice required to be published by the Board of Education of a union free school district of a special meeting of the inhabitants of the school district for the purpose of authorizing the purchase of sites and the erection of school buildings, and the raising of money to pay for the same, shall state the amount and object of the sum to be raised, does not require that the amounts to be expended for the various items be separately stated. Lawson v Lincoln (1903) 86 AD 217, 83 NYS 667, affd without op 178
NY 636, 71 NE 1132.
Barring a statutory requirement that the budget of a common school district be prepared and made available for examination prior to the annual meeting, the school board of a common school district which made its budget available one day prior to the annual meeting was in full compliance with
Education Law § 1608
, where the voters had no authority under
Education Law §§ 416
or 2021 to adopt a resolution requiring publication of the budget one week prior to the annual meeting. Ops Comr Ed No 8928.
The action of a meeting authorizing the levy and collection of taxes was not invalidated where only four notices instead of five were posted in conspicuous places. 64 St Dept 51
(1941).
Failure through inadvertence to publish the final newspaper notice of a meeting did not invalidate the action of the meeting authorizing the levy and collection of taxes where the notice was posted in 21 conspicuous places, the meeting was well attended, and the action was not prejudiced by the failure to give the required notice. 64 St Dept 81 (1941).
Where notice of annual meeting did not contain language which could be construed as notice that a proposal to erect a new schoolhouse or an addition to the present schoolhouse would be acted upon at meeting, annual meeting was without authority to consider resolutions to do so. Re Birmingham, 74 St Dept 32 (1953).
3. Bond issues
Petitioner failed to establish that proposed capital project involving construction of swimming pool lacked rational basis, on ground that swimming pool was "a luxury" and its expense was unwarranted, where respondent sought to add swimming pool in order to make swimming part of physical education curriculum and establish competitive swim teams, which constituted valid school district purpose. 2000 Op Comm Ed No. 14,534.
Claim that language of bond proposition as approved for submission to voters was vague and violated requirements of CLS Educ § 416 was dismissed as untimely, where appeal from respondent's refusal to reword proposition was filed more than 30 days after respondent approved proposition language and caused it to be published in local newspaper under CLS
Educ § 2004
. 2000 Op Comm Ed No. 14326.
Petitioner's challenge to language of bond proposition approved for submission to voters was moot, where sole relief sought by petitioner was stay of special district meeting so that proposed proposition could be revised, petitioner's request for interim relief had been

denied, voters approved bond proposition at special district meeting, and petitioner did not challenge results of that vote; there was no further relief that could be awarded. 2000
Op Comm Ed No. 14326.
As to the procedure for issuing school district bonds, see 1946 Ops St Compt 69 and Re
Central School District No. 6, 72 St Dept 13 (1951).
A Board of Education of a union free school district may engage the services of a firm specializing in municipal surveys to make a survey of the school district in order to provide the Board and voters with proper statistical information in relation to the need for a school building for the district and other pertinent data, the reasonable cost therefor to be paid from bonds issued to finance the school building. 1947 Ops St Compt 300.
City school district may not have single bond issue for class of objects or purposes. A separate proposition must be submitted to voters for each bond issue proposed. 1950 Ops
St Compt File #4525.
School district may issue bonds or capital notes to finance construction of a building to house the public library established by the district. 1953 Ops St Compt 95.
The proceeds of bonds which are appropriated by a school district for the construction of a building for public library use, are under the control of the school district officials and accordingly the debt service on the bonds should be reflected in the budget of the school district. 1956 Ops St Compt File #8194.
The board of trustees of a school district library may require the board of education to call a special district meeting for the purpose of authorizing the issuance of obligations to finance an improvement to the library building which is owned by the school district but was purchased and designated for use as a library. 1979 Op St Compt File #474.
4. --Purpose described in proposition
Resolution whereby board of education of central school district called for special district meeting to vote on single proposition authorizing levy of $ 22,062,000 tax (to be collected in installments and used to reconstruct buildings, parking lots and sidewalks, improve existing playground and recreational areas, purchase and install oil tanks, and purchase school buses) did not improperly include multiple objects and purposes in single proposition, under CLS St Fin § 11.00; board's actions complied with CLS Educ § 416 and CLS
Loc Fin § 41.10
, and were consistent with interpretations of those statutes by courts and Commissioner of Education. 1997 Op Comm Ed No. 13769.
Where proposition adopted under this section describes object or purpose for which bonds are to be issued as two 55 passenger school buses at a specified maximum cost each, board of education may not use proceeds of bond issue to purchase buses with different seating capacity. 1950 Ops St Compt 250.

The unexpended portion of the proceeds from the sale of bonds issued by a school district to finance construction of a school building may not be used to purchase original furnishings, equipment, machinery or apparatus required for the purposes for which the building is to be used when the proposition adopted by the voters and the bond resolution adopted by the board of education makes no reference to the acquisition of such furnishings, equipment and apparatus in describing the object or purposes for which the bonds were issued. 1953 Ops St Compt File 7.
School district voters have no authority to authorize or direct the expenditure of bond proceeds for an object or purpose different than the object or purpose for which such bonds were issued. 1954 Ops St Compt File #7027.
The voters at a school meeting may fix the number of instalments for the payment of a bond issue or they may leave the same to the discretion of the Board of Education, but having once fixed the number of instalments, the Board of Education is without power to change them. 60 St Dept 187 (1939).
5. --Percentage of indebtedness
The indebtedness of a school district need not be determined and considered at the date of a district meeting at which a proposition is submitted authorizing Board of Education to expend money for the construction of a school. Hence, a bond resolution passed only by a majority of district electors was valid even though bonded indebtedness was then in excess of 10% of taxable property but district anticipated that new equalization rates would make bonded debt less than 10%. Hill v Board of Education (1955) 286 AD 332,
143 NYS2d 415, affd 309 NY 945, 132 NE2d 315.
Indebtedness of component districts need not be included in computing the debt contracting power of central high school district located outside a city. 1954 Ops St
Compt File #6705.
If the total indebtedness of a district is below 10% of the full valuation of taxable real property therein, a mere majority of the qualified voters present and voting on a proposition is sufficient to authorize both the expenditure of district funds for a construction program and the issuance of bonds and bond anticipation notes to finance the same. Re Robertson, 73 St Dept 13 (1952).
6. Elections
Since, the expression "qualified voters attending and voting" is used in subsection 2, blank and void ballots will not be considered, in determining whether a proposition is approved or defeated. Appeal of Lush (1957) 16 Misc 2d 137, 185 NYS2d 195, affd (3d
Dist) 8 AD2d 678, 185 NYS2d 202, app dismd 7 NY2d 745, 193 NYS2d 653, 162 NE2d
738, cert den and app dismd 366 US 167, 6 L Ed 2d 201, 81 S Ct 1044 and reh and app den (3d Dist) 10 AD2d 586, 195 NYS2d 627.

There was no basis to enjoin board of education of union free school district from holding vote on bond proposition for construction of middle school, on ground that it failed to carry out its fiduciary duty by placing same bond proposition before voters for third time, where same bond proposition was placed before voters in March 2000, February 2002 and June 2002 in compliance with statutory time restrictions of CLS
Educ § 416(6)
; absent violation of § 416(6), there is no basis to enjoin vote on future bond propositions.
2003 Op Comm Ed No. 14,876.
Central school district's decision to resubmit proposition for new school construction 90 days after it was rejected by voters, instead of submitting modified proposal or one for renovation, did not warrant setting aside results of second election, where district held numerous public meetings and forums on issues and considered cost of renovation as well as cost of new construction. 1998 Op Comm Ed No. 13941.
There is no requirement that voters vote upon all items contained in this section at one meeting. Funds for additional expenses caused by erection of enlarged school building such as teachers' salaries, janitors' salaries need not be appropriated at meeting which authorizes erection of building. Re Lebanon Valley Taxpayers Association, 74 St Dept 6,
Dec #5786 (1953).
Advisability of enlarging school facilities at certain time is entirely within the discretion of the voters. Re Lebanon Valley Taxpayers Asso. 74 St Dept 6, Dec #5786 (1953).
It is merely the duty of the chairman of a district meeting to declare the result of each ballot as announced to him by the inspectors of election. Additional statement that proposition was lost in that a two-thirds vote was necessary and results of balloting was only a majority had no legal effect whatsoever. Re Haber, 74 St Dept 81, Dec #5386
(1953).
Where voting takes place during certain hours pursuant to this section there is no requirement that any opportunity for discussion be granted. Re Sawyko, - St Dept -, Dec
#5938 (1954).
7. Additional expenditures
A resolution granting further compensation to contractors is made illegal by an award previously made. Burhans v Union Free School Dist. (1897) 24 AD 429, 48 NYS 702, affd 165 NY 661, 59 NE 1119.
There is no way in which school moneys may be legally expended for other than school purposes. 1931 Ops Atty Gen 299.
Commissioner dismissed appeal challenging resolution which authorized construction of fire escape at respondent's administrative offices, award of construction contract, and inter-fund transfer of additional $ 31,270 from school budget without voter approval, where construction of fire escape was necessary to bring administrative building into

compliance with building code and commissioner's regulations, and to preserve safety of administrative staff, and thus it constituted ordinary contingent expense. 2000 Op Comm
Ed No. 14,528.
The Board of Education may not expend the moneys of the district to pay an amount in excess of a bond issue without the approval of the voters of the district. 1945 Ops St
Compt 614.
Under the provisions of this section the district meeting has the power to vote additional appropriations for the expenses of the basketball team, the construction of tennis courts as part of the athletic and playground equipment, the planting of shrubbery to beautify the lawn, and the building of a concrete road upon the school premises. 39 St Dept 544
(1930).
School board, which has discretion to determine use of school property, did not have to submit issue of construction of day care center to public vote. 1993 Op Com Ed No.
13053.
8. School sites
The Education Law confers a broad power, to select sites, upon Boards of Education of
Union Free School Districts having a population of more than 5000, and neither failure to describe a proposed school site by metes and bounds in a proposition submitted, nor the inclusion in one proposition of four separate building projects renders the proposition invalid. Corbett v Union Free School Dist. (1951) 199 Misc 930, 103 NYS2d 855, affd without op 278 AD 960, 105 NYS2d 994.
As to the procedure by which a central school district may dispose of a frame dwelling house situated on a site acquired by it and upon which it proposes to erect a building to be used for the purposes of such district, see 1945 Ops St Compt 362.
Forms:
For resolutions authorizing tax in instalments to defray cost of addition to school building, and tax in one sum to defray annual expense of operating addition, see forms under § 1709.
For resolution of special estimate of city board of education see form under § 2556.