Important dates, deadlines and required filings
Feb 15 Commissioner of Taxation and Finance shall calculate the tax base growth factor for
school districts and notify those with a positive quantity change factor so they can include such information in their calculation of the tax levy limit for the coming school year.
March 1 School districts must submit any information necessary for the calculation of the tax
levy limit to the State Comptroller, and the Commissioners of Education and Taxation and Finance.
April 2 - 6 Districts must publish first of four legal notices of the budget vote and board election, (i.e. 4 times during the 7 weeks (49 days) preceding the date of the election, the first notice being published not later than 45 days before the election). (The 45th day before the election falls on Saturday, April 6th. If newspaper(s) of
general circulation will publish the first legal notice on Sat. April 6th, this complies with the deadline. However, better practice probably would be to publish on or before Friday April 5, 2024, but not before Tues. April 2nd -- the 49th day before the election). Publication on Monday, April 8, 2024 probably also is permissible pursuant to Gen. Constr. Law §25-a1).
April 22 1. School board candidate nominating petitions due in the office of the district clerk
by 5:00 p.m. 30 days before election. (Except in small cities) (30th day before election falls on Sunday, April 21st; therefore, Gen. Constr. Law controls and petitions are due on Monday, April 22nd).
2. Voter submitted petitions (for propositions other than those required to be included in the notice of annual meeting) must be submitted not later than 30 days before the vote. (30th day before election falls on Sunday, April 21st; therefore, Gen. Constr. Law controls and petitions are due on Monday, April 22nd).
April 23 Districts, other than small cities, must determine the names of all candidates duly nominated and the propositions and referenda to be voted for on the ballot three days prior to the distribution of military ballots, which occurs no later than 25 days prior to the vote in districts other than small cities.
April 26 Districts, other than small cities, must distribute military ballots no later than 25 days before the vote.
April 29 Districts must transmit “property tax report card” to SED by the end of the next business day following its approval by the school board, but not later than the 24th day before the budget vote. (The 24th day before the Budget Vote falls on Saturday, April 27th. Therefore, best practice would be to transmit the real property tax report card to SED by Friday, April 26, 2024. However, if a particular school board does not meet until April 26, 2024 to approve the property tax report card, then pursuant to the General Construction Law, the report card could be transmitted on Monday, April 29, 2024).
May 1 School board candidate nominating petitions due in small city school districts in office of district clerk by 5:00 p.m. (20 days before election).
April 30 - May 7 Districts must complete budget 7 days before the public hearing
May 6 Small cities must determine the names of all candidates duly nominated and the propositions and referenda to be voted for on the ballot three days prior to the distribution of military ballots, which occurs 14 days prior to the vote in small cities. Seventeen days before the vote falls on Saturday May 4th, thus under General
Construction Law the content of the military ballots may be determined on Monday, May 6th.
May 7 1. Last possible day for voter registration by school district board of registration in small city school districts (2 weeks before vote).
2. Small city districts must distribute military ballots no later than 14 days before the vote.
May 7 - 14 Board must hold a public hearing on the budget (7-14 days before vote).
May 7 - 21 Copies of the budget must be available to the residents upon request (during the 14 days before the vote and on day of vote).
May 7 - 16 Last possible day for voter registration by school district boards of registration (14-5 days before vote) (except in small city school districts -- see above).
May 15 Deadline for mailing “budget notice” (6 days before vote).
May 21 Annual Budget Vote and School Board Election.
Pursuant to New York State General Construction Law section 25-a(1), when a legal deadline falls “on a Saturday, Sunday or a public holiday, such act may be done on the next succeeding business day and if the period ends at a specified hour, such act may be done at or before the same hour of such next succeeding business day.”
2 This means that board of education must finalize their budget 28 days before the vote which is four days earlier than the deadline for reporting property tax report card information.
Timeline: 2024 Budget ReVote
May 28 - June 4 Budget must be completed at least seven days prior to the budget hearing at which it
is to be presented.
June 4 Deadline for publication of the first of two required legal notices prior to budget re-vote.
June 11 Publication of second and final legal notice prior to budget re-vote.
June 4 - 11 Public hearing to present the budget 7-14 days prior to the re-vote
June 4 - 18 Copies of the budget, together with attachments required by law, must be made
available, upon request, to district residents during the fourteen days immediately preceding the re-vote (as well as at the public hearing on the re-vote, and on the day of the re-vote). Moreover, if changes have been made to the budget that was defeated by the voters on the first vote, copies of the budget disseminated prior to a re-vote must incorporate such changes.
June 11 - 17 Last possible day for voter registration by school district boards of registration (7-2 days before re-vote)
June 12 Deadline for mailing "budget notice"
June 18 UNIFORM BUDGET RE-VOTE DATE
No district is compelled to hold a budget re-vote, but if it does, it must be held on the third Tuesday in June, unless the Commissioner of Education, at the request of the school district, certifies no later than March 1st that such vote would conflict with religious observances, in which case the revote must be held (if at all) on the second Tuesday in June.
Note: A military voter who receives a military ballot for the annual meeting and election will automatically
receive a military ballot if a budget revote is scheduled. School districts should consult with their attorneys
regarding the deadlines for sending out military ballots for a revote.
Education Law §2022(7) requires a school district to post on its website the final annual budget and any
multi-year financial plan adopted by the board of education.
Reference: New York State School Board Association
