Reserve for Tax Certiorari


This reserve is used to pay for prior year judgments and claims in tax certiorari proceedings under Article 7 of the Real Property Tax Law. Amount of money held in this reserve may not exceed the amount “reasonably necessary” to pay anticipated judgments and claims arising out of tax certiorari proceedings Education Law (§ 3651(1-a))..

Current year tax refunds not covered under Article 7 should be paid through the budget.

Legal Reference: Education Law, §3651 (Subdivision 1-a).

Account Code:


Source of Funds:

Funding methods may include from excess fund balance, or other funds that may be legally appropriated or transfers from other reserves by BOE resolution

Use of Reserve:

Voter approval is not needed to expend funds


Created via resolution at the Board of Education meeting on June 14, 2012, effective June 30, 2013.

Funding Level:

This reserve was initially funded at a level of $50,000.


Funds placed in this reserve that are not used to pay tax certiorari judgments or claims must be returned to the General Fund after four years.

Ideal Balance:

Funding level should not exceed the amount “reasonably necessary” to satisfy outstanding Tax Certiorari claims if the proceeding or claim has not been finally determined, or otherwise terminated or disposed of after the exhaustion of all appeals.

Calculations will be required each year to support the amounts in this reserve.

Planned Use:

Use the reserve to fund future tax certiorari payments.

Balance at June 30, 2021: