Annual Meeting Notice

Proposed Budget

Budget Newsletter

Budget Notice

Tax Cap Form

Property Tax Report Card

23-24 Administrative Salary Disclosure

Avoca CSD School Report Card

Tax Exemption Impact Report

Absentee Ballot Application

1st Budget Presentation 1-17-23

2nd Budget Presentation 3-1-23

3rd Budget Presentation

4th Budget Presentation 

Annual Meeting Notice

Proposed & Adopted Budget

Budget Newsletter

Budget Notice

Property Tax Report Card

22-23 Administrative Salary Disclosure

Avoca CSD School Report Card

Tax Exemption Impact Report

Absentee Ballot Application

1st Budget Presentation 1-18-22

2nd Budget Presentation 2-15-22

3rd Budget Presentation 3-15-22

4th Budget Presentation 4-20-22

The tax levy is the total amount of money a school district raises in taxes each year from all property owners in the district.

Tax rates are calculated by dividing the total amount of the levy by the total taxable assessed value in a community. Tax rates are affected by changes in both municipal assessments and state equalization rates, which are determined in the summer. The tax rate is used to calculate each individual property tax bill. 

As the name implies, equalization rates are intended to spread the tax burden across all municipalities (cities, towns and/or villages) within the school district as fairly as possible. In New York state, each municipality determines its own level of assessment. The rates are intended to “equalize” or balance these differences within the same school district. For example, one municipality’s assessments may be more recently updated than others, and property values don’t change equally in all municipalities within the school district. 

A municipality’s equalization rate is set by New York state to reflect a municipality’s level of assessment. It is calculated by dividing total assessed value by total market value.

• An equalization rate of 100 means that the municipality is assessing property at 100 percent of market value.
• An equalization rate of less than 100 means that the municipality’s total market value is greater than its assessed value. 
• An equalization rate of greater than 100 means that the municipality’s total market value is less than its assessed value. 

You can find additional information on equalization rates and links to local assessment rolls here: https://tax.ny.gov/pit/property/learn/eqrates.htm.

The tax levy limit is the highest allowable tax levy (before exemptions) that a school district can propose as part of its annual budget. When staying at or below the tax levy limit, budget proposals can be approved by a simple majority of voters (50 percent + 1). Any proposed tax levy amount above this limit would require budget approval by a supermajority (60 percent or more) of voters. The tax levy limit sets a threshold requiring districts to obtain a higher level of community support for a proposed tax levy above a certain amount.

The proposed tax levy increase of 1% represents a $24,159 increase over the prior year’s levy. This increase is $70,271 less than the maximum allowable increase of $94,430 as calculated for 2023-24 through a prescribed state formula. As a result, the budget requires the support of a simple majority (50 percent + 1) of voters to be approved.

Residents’ tax bills are determined by several factors that are out of the district’s control, including assessment levels and equalization rates, which are set by the New York State Office of Real Property Services.

While the final tax rates for 2023-24 cannot be determined until the summer when final assessments and equalization rates are available, the district estimates that a 1% tax levy increase would result in an annual increase of a little less than $11 on a home with a fair market value of $100,000. Based on current equalization rates and assessments, the homeowner would pay an estimated $1,072 in school taxes (before the applicable STAR exemption).

The last time the district raised the tax levy was the 2013-2014 school year. In fact, the district actually lowered the tax levy in the 2017-2018 school year. Even with the 1% proposed increase, the proposed tax levy for 2023-2024 will be less than it was in 2013-2014. 

 In addition to annual growth in salaries and the cost of BOCES services, school districts, like everyone, are being impacted by higher inflation rates. This has contributed to greater than normal increases in the cost of health insurance, utilities, fuel, and supplies-everything from classroom and instructional materials to cleaning supplies.

New York State’s School Tax Relief Program, or STAR, provides partial school property tax savings to eligible homeowners. Most New Yorkers who own and live in their homes are eligible for STAR savings on their primary residences. There are two STAR programs, Basic and Enhanced, with different eligibility requirements. More information can be found at: https://www.tax.ny.gov/pit/property/star/eligibility.htm.

No. The STAR program is tax relief for homeowners paid for by New York state through state taxes. This tax relief for homeowners does not affect the school district budget.

A fund balance is created when a district receives more revenue than expected and/or spends less than the amount budgeted. As part of the 2023-24 budget, Avoca CSD plans to allocate $797,112 from its fund balance to lower the total tax levy and reduce the tax impact on district residents in the coming year. While this is a higher amount than in recent years, this is permitting the district to undertake some needed capital improvements without having to incur any additional long term debt. 

Under New York state law, if the school budget is defeated, the board of education typically has two options: put the same or a modified budget up for another vote on the third Tuesday in June, or immediately adopt a contingent budget. If residents defeat the proposed budget during a second vote, the board must adopt a contingent budget. 

Boards of Cooperative Educational Services, or BOCES, provide shared services to school districts as a way to pool resources and share costs. Sharing allows districts to provide programs and services that they might not be able to afford otherwise. A district using BOCES services for the current school year is reimbursed a portion of the cost of the services in the following school year by New York state. The amount returned to each district varies by service and is based on a formula that takes into account the district’s financial resources. The Avoca CSD receives approximately 75% percent reimbursement on the aidable BOCES services it uses.

It takes many people to create and maintain a safe and productive learning environment for Avoca’s students. Employees teach, transport, coach and care for the community’s children. They clean buildings, mow athletic fields, order supplies and make decisions so that schools run effectively and efficiently. For the 2023-2024 school year, approximately 57% percent of the district’s budget goes to pay salaries and benefits. 

A transportation reserve fund allows the district to set aside money for future construction projects and major purchases, much like a savings account. The fund cannot be established without voter approval, and reserve funds cannot be spent without voter approval. Because capital assets have a predetermined useful life expectancy, a reserve fund reduces the need to borrow money, but still maximizes state aid, when it becomes necessary to replace capital assets in the future.