Recently Asked Questions

We are an association library that receives about 75% of our operating budget from a tax levy approved by school district voters via a [New York State Education Law Section] 259 ballot proposition. In 2019 the school informed us that they had settled a case with a local resident about the assessed value of their property and how much was paid in taxes in 2018 and 2019. The assessment was changed, and the school owed him a refund. The district proposed to deduct the library’s amount of the refund from our 2019-20 tax levy. We were advised at the time that the district had no standing to do this, and that the law did not provide a recourse for refund of association library taxes.

Now we’ve received a demand for refund from the attorney of a different resident who had been disputing their assessment every year since 2018 (covering tax years 18/19, 19/20, 20/21, 21/22, 22/23 and 23/24). We’ve received no communication from the town or the school - just a letter from the attorney. It was settled in court, yet we had no idea it was happening. The town and the school district were represented and part of the negotiation, but not the library.

We have three questions:

1) Do we need to pay refunds to tax levies received in prior years?

2) If we’re not obligated to pay the refund, would the school district have to pay it on our behalf as the tax collector? and

3) Are we subject to settlements that we weren’t involved in, nor aware of?

Any other advice you have on proactively managing this issue going forward would be much appreciated!

Our library gets taxpayer funding from its own line on a school district tax bill. We know this "259" funding is a recurring tax that can only be changed with approval of the voters. That said, this year the total amount remitted by the school district was reduced due to "corrections" made after the tax bills went out. We've also been told the library could have to return levy money if a taxpayer successfully challenges their assessment. Is this true? We're concerned about what such reductions could do to our annual budget.

We are a small, urban, very diverse school district with a large English Language Learner (ELL) population and a high poverty rate. Our school library spaces are small and do not have adjoining meeting rooms. There is no dedicated prayer/meditation space in our schools either. In the past, during Ramadan and other Muslim holidays, school administration has directed Muslim students to use the libraries as prayer spaces. Currently, Muslim students have been directed to pray daily concerning the issues taking place in Israel/Gaza, so they have been coming in daily to pray. This becomes an issue as we have classes/groups scheduled in the libraries throughout the day, so space and privacy become an issue. The libraries are also not always staffed, as librarians travel between buildings and support staff is often pulled to cover for classroom teachers.

What is the legality of using a school library for a prayer place for students?
Should an alternative location be put in place in lieu of the school library?

We want to be respectful of students' religious view and rights, but also want and need to keep the school libraries accessible to all.

I would appreciate any advice you could provide on this topic.
Thank you.

A school district public library is considering installing closed-circuit cameras and thinking of enabling sound recordings, too. Is it legal to record sound, thinking it is a violation of patron privacy? Can board members review the tapes?

The library is chartered as a school district public library and thus exempt from NYS sales tax. Due to a mold issue we ended up having our HVAC contractor rent two humidifiers for us, the contractor made the arrangements and we paid for the rental via the contractor. The contractor told the renting business that we were tax exempt. The renting business refuses to remove the sales tax. They claim that the sales tax exemption only applies to purchases and not rentals. I have not been able to find anything that verifies the claim of the renting agency.