A Study of the Property Tax Cap Legislation on the Decision Making of Central Office Administrators

Meryl Rubinstein, Fordham University


This study examined the impact of Chapter 97 of the Laws of 2011, more commonly known as the New York State Tax Cap Legislation, on the decision making of Central Office Administrators in the State. Using qualitative research methodology, 11 school business leaders were interviewed to understand the impact the Tax Cap Legislation had on their decision making process when creating a school district budget. Prior to the Tax Cap Legislation, participants stated that district need, community support and the ability to pay were the driving factors in budget development. However, post Tax Cap Legislation, staying under the maximum allowable tax levy is the driving factor in budget development. Participants felt the Tax Cap Legislation made cost a greater priority than the merits of a program. They found policies and practices surrounding collective bargaining and utilization of fund balance have changed since the tax cap and participants needed to be more creative in their budgeting to maintain program. One unanticipated outcome of the Tax Cap Legislation was an increase in community apathy around the budget process. This study calls for changes to be made to the Tax Cap Legislation so the children of New York can receive the quality educational program they deserve.

Subject Area

Education finance|Educational leadership|Education Policy

Recommended Citation

Rubinstein, Meryl, "A Study of the Property Tax Cap Legislation on the Decision Making of Central Office Administrators" (2018). ETD Collection for Fordham University. AAI10746982.