Pre-payment of School Taxes

Pre-payment of School Taxes
Posted on 12/27/2017
importantWe have received inquiries regarding prepaying school taxes in advance of 2018 to avoid the implications of the new tax law. Our school district is not able to accommodate pre-payment of school taxes for federal tax purposes. 

The Warrant to collect taxes cannot be issued until at least 30 days after the budget vote. The Executive Order does not provide authority for school districts to adopt estimated or partial tax warrants for 2018-19 school taxes, nor to issue tax bills corresponding to those warrants.

As written, and whatever the intent, the Governor's Executive Order No. 172 does not give school districts the authority to issue tax warrants absent an adopted 2018-19 school budget.  Without the warrants, individuals cannot prepay taxes.  The Executive Order does not suspend any provision of Article 13 of the Real Property Tax Law (RPTL) which governs the collection of property taxes for most school districts.  Section 1318, RPTL states that the warrant to collect taxes cannot be approved by a board of education until at least 30 days after the budget vote (in May 2018 or in June if the first vote fails) and the notice of collection cannot be published until the warrant is approved by the board of education.