Relates to exempting the costs of BOCES services and programs from the real property tax levy limit

This bill (S 380) exempts school districts' costs for purchasing regional education services (BOCES) from their local property tax levy limits. It directly affects school districts in New York that use BOCES programs, allowing them to spend on these services without counting those expenses toward their annual tax cap. The bill amends the Education Law to add BOCES service costs as a specific exemption category within the tax levy limit calculation. This change means districts can cover BOCES program expenses without needing to increase their overall tax rate to stay within the legal spending limit. The exemption applies to all school districts purchasing these regional educational services.