Nassau-Suffolk School Boards Association
Resolutions Dinner & Meeting
September 23, 2008
The Property Tax Cap by the Numbers:
The Impact on Our Schools
Presented by:
Gary D. Bixhorn
Eastern Suffolk BOCES Chief Operating Officer
SCSSA Legislative Chairperson
1

 The School Property Tax Levy represents the amount of funding a school district needs to raise through property taxes to balance its budget.
 The property tax levy is calculated as follows:
Projected School Spending
(- ) minus state aid
(- ) minus other revenues
() minus prior year’s fund balance
= Property Tax Levy
 On Long Island property taxes comprise nearly 70% of school funding.
2



3

 Foundation Aid Formula
 High Tax Aid
 Contingency Budget Caps
 Wealth Gap / Equity
4

Related Issues ~
Foundation Aid Formula
 Drives 70% of all state aid.
 72 of 121 (60%) Long Island districts at 3% minimum, including 15 with Combined Wealth Ratio (CWR) < 1.0.
Long Island
$3,306
2008-09
Foundation Aid Per Pupil
Statewide (NYS)
$4,593
 The statewide Foundation Aid per pupil is 39% greater than Long Island.
5

Related Issues ~
High Tax Aid
 Nearly 70% of all High Tax Aid is directed to Long Island districts.
 98 Long Island districts received more in High Tax Aid than in Foundation
Aid increase.
6

Related Issues ~
Contingency Budget Cap
 After voter rejection, budget increase capped at lesser of:
 4% increase; or
 120% of increase in CPI
 Specific expenditures may be excluded from cap calculation
7

Percentage of Students in Long Island’s Least Wealthy and Wealthiest School
Districts Passing the Elementary/Middle Level Assessments and Regents Exams
Assessment / Regents
2004-05
Enrollment
Per Pupil Spending
% State Aid
% Free/Reduced Lunch
Least Wealthy LI Districts
(9 districts)
% of all students tested
69,546
$14,969
48.0
57.3
ASSESSMENT RESULTS Elementary and Middle Level Students Scoring at Levels 3 and 4
Grade 4 ELA
Grade 4 Mathematics
Grade 4 Science
Grade 5 Social Studies
Grade 8 ELA
Grade 8 Mathematics
Grade 8 Science
Grade 8 Social Studies
REGENTS EXAM RESULTS - Students Scoring 65+
70.4
84.8
85.1
81.7
47.1
48.0
68.9
59.1
English
Mathematics Course A
Global History & Geography
US History & Government
Living Environment
73.9
77.7
67.6
74.4
66.5
Wealthiest LI Districts
(9 districts)
% of all students tested
23,669
$21,386
5.4
8.2
90.8
97.3
97.4
97.6
80.0
87.5
92.1
89.5
93.8
95.2
91.3
93.9
96.1
8

Tax Cap ~ 2009-10
“What If” Scenarios
 Spending
 State Aid (Foundation, High Tax, Other)
 Fund Balance / Other Revenues
 Tax Levy
 Tax Cap
 $ Reduction to Reach Cap
 % Spending Increase After Reduction
9

Tax Cap ~ 2009-10
“What If” Scenarios
Spending
State Aid
 Foundation
 High Tax
 Other
Fund Balance /
Other
Tax Cap
Scenario B
+ 5%
+5%
+5%
+5%
0%
4%
Scenario E
+5%
+3%
-50%
+4%
0%
4%
Scenario H
+5%
+2%
-100%
0%
0%
4%
Note: % = Change from Prior Year (2008-09)
10

Allowable Spending
Increase within Cap
Nassau County School Districts (6) - with Lowest % Spending Increase within Scenario E
2009-10
Projected
School
Budget
(5% above 2008-09)
2009-10
Calculated
Tax
Levy
2009-10
Capped
Tax
Levy
(4%)
2009-10
Required
Budget
Cut
2009-10
Percent
Spending
Increase
(over 2008-09
Budget)
School
District
Roosevelt
CWR = 0.559
Freeport
CWR = 0.757
Westbury
CWR =0.981
Levittown
CWR = 0.936
Bethpage
CWR = 1.335
Island Trees
CWR 0.897
$82,768,193
$148,372,332
$103,660,747
$187,203,200
$73,293,431
$57,440,864
$23,956,603
$82,049,341
$70,038,670
$123,519,959
$57,237,049
$38,689,377
$20,828,320
$77,880,090
$67,165,181
$118,465,773
$55,295,199
$37,162,096
-$3,128,283
-$4,169,251
-$2,873,489
-$5,054,186
-$1,941,849
-$1,527,281
1.0%
2.0%
2.1%
2.2%
2.2%
2.2%
11

Allowable Spending
Increase within Cap
Nassau County School Districts (6) with Highest % Spending Increase within Scenario E
2009-10
Projected
School
Budget
(5% above 2008-09)
2009-10
Calculated
Tax
Levy
2009-10
Capped
Tax
Levy
(4%)
2009-10
Required
Budget
Cut
2009-10
Percent
Spending
Increase
(over 2008-09
Budget)
School
District
Syosset *
CWR = 2.143
East Williston
CWR = 2.629
Pt. Washington
CWR = 2.917
Locust Valley
CWR = 4.131
Oyster Bay-
E. Norwich
CWR = 4.655
Great Neck
CWR = 3.544
$185,220,882
$50,564,867
$127,942,708
$70,668,067
$47,985,038
$190,186,599
$171,213,374
$46,349,903
$117,956,538
$65,116,226
$44,636,663
$177,756,231
$168,908,928
$45,720,551
$116,417,430
$64,254,758
$44,059,606
$175,473,903
-$2,304,446
-$629,352
-$1,539,107
-$861,469
-$577,057
-$2,282,328
3.7%
3.7%
3.7%
3.7%
3.7%
3.7%
*Jericho is another district with a 3.7% increase
12

Allowable Spending
Increase within Cap
Suffolk County School Districts (7) - with Lowest % Spending Increase within Scenario E
2009-10
Projected
School
Budget
(5% above 2008-09)
2009-10
Calculated
Tax
Levy
2009-10
Capped
Tax
Levy
(4%)
2009-10
Required
Budget
Cut
2009-10
Percent
Spending
Increase
(over 2008-09
Budget)
School
District
Central Islip
CWR = 0.625
Wyandanch
CWR = 0.447
Center Moriches
CWR = 0.969
Brentwood
CWR = 0.502
Deer Park
CWR= 0.956
Shoreham W. R.
CWR = 1.322
South Country
CWR = 0.999
$165,725,126
$57,587,261
$36,078,063
$309,248,276
$99,194,708
$56,441,428
$107,240,967
$84,061,744
$20,041,278
$19,366,725
$78,577,073
$65,622,277
$38,044,050
$54,064,552
$78,101,575
$18,053,395
$18,276,300
$69,547,573
$62,750,348
$36,448,251
$51,294,213
-$5,960,169
-$1,987,883
-$1,090,425
-$9,029,500
-$2,871,929
-$1,595,799
-$2,770,339
1.2%
1.4%
1.8%
1.9%
2.0%
2.0%
2.3%
Note: Excludes school districts with significant tuition income
13

Allowable Spending
Increase within Cap
Suffolk County School Districts (7) - with Highest % Spending Increase within Scenario E
2009-10
Projected
School
Budget
(5% above 2008-09)
2009-10
Calculated
Tax
Levy
2009-10
Capped
Tax
Levy
(4%)
2009-10
Required
Budget
Cut
2009-10
Percent
Spending
Increase
(over 2008-09
Budget)
School
District
Smithtown *
CWR = 1.340
Three Village
CWR = 1.542
Half Hollow H.
CWR = 1.723
Sag Harbor
CWR = 5.207
Northport
CWR = 1.939
Huntington
CWR = 2.001
Cold Spring H.
CWR = 3.439
$219,806,494
$167,375,212
$205,997,715
$29,966,219
$150,440,570
$108,798,285
$55,914,292
$167,840,970 $164,206,276
$124,596,989 $122,056,474
$172,234,093 $169,142,301
$26,528,391
$93,708,988
$51,124,493
$26,075,483
$132,370,464 $130,254,938
$92,254,744
$50,435,529
-$3,634,694
-$2,540,516
-$3,091,792
-$452,908
-$2,115,526
-$1,454,244
-$688,964
3.3%
3.4%
3.4%
3.4%
3.5%
3.6%
3.7%
*Other districts with a 3.3% increase include Pt. Jefferson, Shelter Island, Fire Island, Southampton, Rocky Pt ,
E. Moriches, Patchogue-Medford
14

 Cap impact will differ dramatically among districts.
 Cuts assume budget increase of 5% - this will vary.


Cap projected at 4% - this may be high.
Aid projected prior to Wall Street “crisis”.
 Higher budget increases, less state aid, or a lower cap will increase the required budget cut.


Employee benefits and energy related cost increases alone, will consume most, if not all, of the capped increase.
A cap already exists – however, it is implemented after voters reject the budget, rather than prior to a community vote.
15

Eastern Suffolk BOCES
Board and Administration
President – Pamela Betheil
Vice President – Lisa Israel
Member and Clerk – Fred Langstaff
Members
Walter Wm. Denzler, Jr. Susan Lipman Jeffrey Smith
Stephen Dewey, Ph.D. Joseph LoSchiavo Sandra Townsend
Chris Garvey Anne Mackesey Andrew T. Wittman, Jr.
William Hsiang William K. Miller John Wyche
District Superintendent Chief Operating Officer
Edward J. Zero Gary D. Bixhorn
Associate Superintendents
Barbara M. Salatto – Management Services
Julie Davis Lutz, Ph.D. – Educational Services
Assistant Superintendent
Michael J. Locantore – Human Resources
Directors
Marilyn H. Adsitt – Educational Support Services
Keith G. Anderson – Building Services
Robert Becker – Special Education
Andrea Grooms – Communications, Research and Recruitment
Gregory Hamilton – Administrative Services
Maureen Kaelin – Business Services
Sylvia Savarese – Technology Integration
Joan Skelly – Career, Technical and Adult Education
Jeanne K. Weber – Regional Information Center
Candace White-Ciraco, Ed.D. – Planning and Program Improvement
Eastern Suffolk BOCES does not discriminate against any employee, student, applicant for employment, or candidate for enrollment on the basis of gender, race, color, religion or creed, age, national origin, marital status, disability, or any other classification protected by law. For further information or concerns regarding this statement, please contact the Eastern Suffolk BOCES Department of Human Resources at (631) 687-3029.

President
President-Elect
Vice President
Treasurer
Secretary
Past President
SCSSA Officers Board of Directors/Cluster Leaders
Dr. Thomas Shea
Mr. Wendell Chu
Mr. Anthony Annunziato
Dr. Alan Groveman
Mr. James McKenna
Dr. Rosemary Jones
Babylon
Brookhaven
East End
Dr. Ellen Best-Laimit
Dr. Roberta Gerold
Dr. Charles Kozora
Mrs. Linda J. Rozzi
Islip
Smithtown/
Ms. Patricia Sullivan-Kriss
Dr. James Feltman
Huntington
Executive Director Dr. Candee Swenson
Legislative Committee
Legislative Chairperson
Mr. Gary D. Bixhorn
Mr. Wendell Chu
Dr. Allan Gerstenlauer
Mr. Thomas Quinn
Mr. Anthony Cacciola