COMMACK SCHOOLS

The tax cap law establishes a limit on the annual growth of property taxes levied by local governments and school districts to two percent or the rate of inflation, whichever is less.

The cap applies to all independent school districts and to all local governments including counties, cities, towns, villages, and special districts. The cap does not apply to New York City.

There are exclusions to the cap, including certain costs of significant judgments arising out of tort actions, capital tax levy, and large year-to-year increases in pension contribution rates assessed by ERS and TRS.

The tax levy cannot exceed the cap unless 60 percent of voters (for school districts) or 60 percent of the total voting power of the governing body (for local governments) approve such increase.

Tax Levy -   the actual amount of taxes collected by the Town(s) and allocated to school districts. This number is set by school districts by the end of October every year.

Tax Rate -   the amount collected from each property owner as determined by the Town Assessor, not the school district. The increase in the rate may be more or less than the increase in the tax levy, depending on the increase or decrease in property values in any town.

The Board of Education must assess a TAX LEVY for the coming school year.  This is the total amount of money that the Board determines will be needed to balance the school budget after State Aid and other revenue sources are taken into account.  The overall tax levy is projected before the school budget vote in May, but the school board can amend the levy if conditions change before the tax levy is finalized in late September.

Our school District is split between the Town of Huntington and the Town of Smithtown.  In the late spring, the towns prepare a Final Assessment Roll for that year listing all parcels of property and the assessed value of each property.  Information from these rolls is shared with the school District, typically in September. The school district has no jurisdiction or authority in the assessed values of each homeowner.

The State Office of Real Property Services (ORPS) attempts to "equalize" property assessments throughout New York State. ORPS compares properties in every town and how they are currently assessed by the Town Assessor and calculates an EQUALIZATION RATE for each town. This is done because every town uses different measurements and calculations to determine assessed values; there is no state-wide system. The equalization rate represents the state's judgment of how closely assessed values in that town match true market value of the properties.

By December 1, individual tax bills are printed and mailed to property owners by the respective Towns of Huntington and Smithtown.  Individual tax bills are calculated using:

• The assessed value of each land parcel as determined by the Town Tax Assessor.

• Any applicable exemptions (STAR, disability, senior citizen, and/or Veteran).

• The school tax rate for that town that year.

The District has four buildings that are no longer utilized as schools for our Commack students. Some have athletic fields that our athletic teams use for practices, and the community uses for outside sports teams. These buildings are rented to a number of tenants that generate rental income. The District uses some areas for storage, Summer Programs, and District offices.

The District has been making strides to review areas to maximize efficiencies and make reductions where possible through efficient bidding, requests for proposals, and use of State, County, and BOCES contracts to maximize volume discounts. 

Through our Energy Performance Contracts, we have realized significant savings and decreased energy usage, while improving our facilities, at no cost to our residents. Computers, printers, and projectors are automatically shut off each night, and motion detectors control lighting in our classrooms and offices. New windows and doors have reduced heat loss and greatly improved insulation from both heat and cold.

We monitor the cost of fuel and oil, and routinely alternate to the energy that is less expensive. As a result of the EXCEL grant and the EPC, we have installed new roofs and solar panels on our schools that are now actively collecting electricity. With the latest installation of solar canopies at Commack Middle School, we will generate enough energy to significantly cut the cost of electricity and lower our carbon footprint district-wide.

Yes, the District participates in many Western Suffolk BOCES programs and services that save the District money through a cooperative approach. The District additionally participates in a purchasing cooperative with other BOCES throughout New York State, including Eastern and Western Suffolk BOCES and actively uses county and state contracts to obtain better pricing and maximize savings. The Board of Education approved the District joining a new purchasing cooperative created by Suffolk County, "Suffolk Share,” which will provide for further savings. Participation in these programs often reduces costs by as much as 30% over individual purchases, due to the tremendous purchasing power of the 73 school Districts, two colleges and three towns that participate in the program.