This is the source of record for the campaign. Every figure it cites lives here in one row: the value, the primary public source, the date it was verified, and the pages that use it. The sources are statutes, agency tables, NYSED, Census, and IRS data. If a claim cannot be traced to a source, it is labeled, not repeated. Check any of it. When a figure here turns out to be wrong, the change is recorded on the corrections page rather than edited away.
Four of the numbers the campaign rests on. Each links to its row below, with the source, the period it covers, the date it was verified, and whether the source stated the figure or we derived it. So does every other figure on the site.
Every figure cited anywhere on this site lives in one row of this ledger: the value, the primary source, how and when it was verified, and which pages use it. If a number on any page isn't traceable to a row here (or to the inline citations of the standalone memos indexed below), it doesn't belong on the site.
Geography: Rockville Centre village = place FIPS 3663264. "2019-23" and "2020-24" are ACS 5-year vintages; 2020-24 (released Dec 2025) is the latest published. Full working notes: findings/demographics.md.
| Fact | Source · verification | Used on |
|---|---|---|
| 28% of owner-occupied homes have a householder 65+: 2,081 of 7,444 (1,285 aged 65-74 + 662 aged 75-84 + 134 aged 85+), ACS 2020-24, the vintage the pages print. Measures the share of owner-occupied households whose householder is 65 or older, Rockville Centre village. Unit: percent of owner-occupied households, with both counts. Span: the ACS 2020-24 five-year estimate. As of 9/12/26, when both vintages were re-pulled from source. The Census states the counts; the share is our division. At source the share is 27.9554%: population shares print as whole numbers on this site, and financial and tax rates carry two decimals, per the correction published 2026-08-18, so the ledger and the pages can differ in decimals by design. The superseded ACS 2019-23 release gives 27.9%, 2,076 of 7,453 (1,206 + 681 + 189), and is kept here so both vintages stay labeled. Until 2026-09-12 the pages printed the 2019-23 counts | ACS 2020-24 B25007, the printed vintage; the landing headline rounds it to "a quarter of our homes" · ACS 2019-23 B25007, superseded. Fetched from data.census.gov 6/9/26; re-checked 7/18/26; both vintages re-pulled from the keyless data.census.gov access path 9/12/26, each count matching this row exactly | deck · brief · mechanics · break-even |
| Median owner-occupied home value ≈ $820K ($818,700) | ACS 2020-24 B25077; Zillow 6/2026 agrees (~$807-819K). Redfin's $555K median sale is co-op-skewed: never use it for single-family value | deck · brief · mechanics · calculator |
| Median household income $144,516 (2019-23); $151,938 (2020-24) | ACS B19013, exact | deck · brief |
| Median household income, 65+ householders: $76,815 (2019-23); $79,722 (2020-24) | ACS B19049_005: the reason the median senior homeowner does not qualify for §467 | ledger reference |
| Population ~25.7K; 65+ share 20.1%; median age 42.9; homeownership 75.1%; 10,332 housing units / 7,444 owner-occupied (2020-24) | ACS S0101 / DP04 / B25003 | ledger reference |
| Empty-nest boomers hold large homes at ~2× the rate of millennials with kids (28% vs 16%) | Redfin, 2026 refresh: Redfin's stat, not the Minneapolis Fed's (the Fed piece is the separate carrying-cost/lock-in mechanism) | deck · brief |
| Downsize intent, stated carefully: Freddie Mac's "Silver Tsunami" survey (Dec 19, 2024) found 68% of boomers plan to age in place; of those who do plan to move, about two thirds say the move will be a downsize. AARP 2024: two thirds of adults call downsizing a good option and 44% of older adults expect a move. Realtor.com analysts (June 2026): older owners delay downsizes because smaller homes cost as much as the ones they own, aging in place by necessity rather than choice. Gov. Hochul (Apr 2025): "We are committed to creating more opportunities for older New Yorkers to downsize into smaller homes in communities they love." The brief's framing: the minority who do want to downsize is still large, and inventory plus friction blocks them. Never cite the 68% as downsize demand | Freddie Mac release, Dec 19, 2024 · AARP 2024 Home and Community Preferences Survey · HousingWire, June 2026 · NYS HCR, Apr 2025. Verified 7/20/26 | brief |
| Share of Nassau households with a member 65+: 38.9% (2019-23) → 39.6% (2020-24) | ACS B11007, Nassau County | deck · calculator |
| Lock-in evidence: §121 exclusion ($250K/$500K) unindexed since 1997, ~1.9M senior-owned homes now above it (~$620B gains); age-based exemptions measurably increase staying put; higher carrying costs shift large homes to younger families | AEI · NBER w25468 (Banzhaf et al.) · Minneapolis Fed (Horwich, 2024) | deck · brief · mechanics |
| Fact | Source · verification | Used on |
|---|---|---|
| K-12 enrollment 3,533 (2015-16) → 3,276 (2024-25); district projects 3,260 for 2026-27 | NYSED data site | deck · brief · calculator |
| 2026-27 adopted budget $141,323,369 (+1.03%); levy +2.06% (~$2.25M); 22.2 teaching positions (full-time equivalents, including 19 excessed roles) + 40 teacher-assistant positions + 1 administrative post cut, 13 facilitator positions restored, plus further reductions through retirements and cuts to clerical staff, bus matrons and facilitator stipends that the source names and does not quantify; passed 1,915-1,195 on May 19, 2026. The source publishes no staffing total; the site's net figure is its own sum, at #f-positions-net | LI Herald (adoption) · LI Herald (vote) · district budget page | deck · brief · calculator · break-even · voices |
| Health insurance as a cost driver: the district projected health insurance up about 10% for 2026-27, roughly $2M, which is about 1.4% of the adopted budget on its own and implies a health insurance base of about $20M. Unit: percent of the adopted budget, and dollars a year. Span: the 2026-27 budget development year, as projected at the January 29, 2026 board presentation. As of the LI Herald report of February 6, 2026, re-read 9/12/26. Restated and built: the district published the increase (about 10%, roughly $2M) and never the base, so the $20M is our division, $2,000,000 ÷ 10%, and it carries one significant figure. It must always be written with a tilde and must never be cited as the district's health insurance budget. The percentage is ours too: $2,000,000 ÷ $141,323,369 (#f-budget27) = 1.42%, printed as 1.4%. It is a projection, not an actual: the January figure describes the gap the district was closing, and the budget adopted April 16, 2026 closed it | LI Herald, "Rockville Centre school district projects $3.78M budget deficit for 2026-27" (Feb 6, 2026), the same report carried inline on the deck; budget total from #f-budget27. Re-read 9/12/26 | break-even · deck |
| 2025-26 baseline: budget $139,889,187; levy $109.24M (+2.6%): revenue mix ≈78% levy / 15% aid / 7% other | District budget PDF; LI Herald / Patch (passed 1,955-970, May 2025) | break-even |
| School-district levy growth capped at 2% for 2026-27, the 5th straight year, vs a 2.63% inflation factor | OSC release, Jan 2026 | deck · brief · mechanics · break-even |
| The break-even arithmetic behind the instrument, stated once: with service held constant, revenue grows about 1.71% a year on autopilot, so at 3% cost growth the structural gap is about $1.80M a year and closing it inside the cap needs physical tax-base growth (the DTF quantity change) of about 1.65% a year. Unit: percent a year for the growth figures, dollars a year for the gap. Span: the 2026-27 budget year, computed on the 2025-26 validated revenue mix. As of 9/12/26, on inputs verified in the rows cited. Built, and here is the built step: 0.78 × 2.0% + 0.15 × 1.0% + 0.07 × 0% = 1.71%; (3.00% minus 1.71%) × the budget = $1.80M on 2025-26's $139,889,187 and $1.82M on 2026-27's $141,323,369, so it is about $1.8M on either year; 1.29% ÷ 0.78 = 1.65%. Two inputs are assumptions and not measurements: 3% cost growth and 1% aid growth are the instrument's default dial positions, and other revenue is held flat. Move the dials and every figure in this row moves. This row deliberately carries no construction dollar amount for the 1.65%: the dollar version needs a DTF full value for the district, the state has not published one, and the seven-billion-dollar base this site printed until 2026-09-12 had no source and is retired | Arithmetic on #f-budget26 (revenue mix 78% levy / 15% aid / 7% other, budget $139,889,187), #f-budget27 (budget $141,323,369) and #f-cap (2% levy cap for 2026-27). No new source | mechanics · break-even |
| Per-pupil spending $37,973 (NYSED official, 2023-24) | NYSED; note $42.1K = budget÷enrolled, a different, larger measure: don't mix them | deck · calculator |
| 61% of Nassau County's school districts lost enrollment over the decade to 2025. Measures the share of Nassau public school districts whose K-12 enrollment fell. Unit: percent of districts. Span: "the last decade" as of publication, roughly 2014-15 through 2024-25; the source does not print the years. As of April 4, 2025, the publication date. The source states the figure in those words. It states no denominator, so none is attached here. Nassau runs 56 public school districts (#f-nassau-56), but 61% of 56 is 34.2, not a whole number, and BOCES does not publish the district-by-district table behind the 61%. Our own cross-check, on a different universe: of the 55 districts in the per-district table, 38 had fewer K-12 students in 2024-25 than in 2015-16, which is 69%; across that same list enrollment fell from 185,417 to 176,301, down 4.9%. That list is the DTF STAR universe, not Nassau's 56. It includes Amityville and Cold Spring Harbor, whose home districts are in Suffolk, and omits Nassau's central high school districts. The two are not the same measurement and neither retires the other, so the cross-check stays in this row and never replaces the headline | LI Herald, April 4, 2025, quoting Nassau BOCES: "61 percent of school districts in the county experienced enrollment declines in the last decade." Re-fetched 9/12/26, canonical tag confirmed against the requested URL. Cross-check computed 9/12/26 over all 55 records in assets/districts.json (ledger #f-nassau-enroll) | brief · deck · mechanics |
| Nassau County has 56 public school districts. Measures the count of school districts; unit districts; span the current structure; verified 9/12/26. Both sources state it. Not the same list as the 55 districts in the DTF STAR table, which includes two Suffolk-home districts and omits Nassau's central high school districts; the enrollment arithmetic shows the gap, 176,301 across the 55 against NYSED's 195,895 across the 56. Never use 56 as the denominator of the 61% at #f-61pct: that figure's source publishes no denominator | Nassau BOCES district directory · NYSED enrollment, Nassau County 2024 (195,895 students across 56 districts). Fetched 9/12/26 | governance · redraw · mechanics · deck |
| 2025-26 rates per $100 of county AV: school $2,247.867 · library $84.459 · general (county+town), in-village parcels $206.397 / out-of-village ≈$886.816 | Nassau LRV parcel tax tables (in-village sample · out-of-village sample); line items × AV reproduce printed bills to the penny (7/18/26). Full audit: docs/MATH-AUDIT-2026-07.md in the repo | reconciler · calculator |
| $15,230.09 = a real 2025-26 school + library bill on a typical in-village parcel (county AV 653): not a total; typical in-village total ≈ $21.1K including the village line | Same LRV tax table ("Combined School Taxes $15,230.09") | calculator |
| $14,678.57: the school-only tax line on that same verified in-village parcel, county AV 653, tax year 2025-26. Measures the school component of one representative class-1 parcel's bill, library excluded. Unit: dollars per year, on one parcel. Span: the 2025-26 school year (Nassau tax year 2026). As of 7/18/26, when the LRV tables behind #f-rates were fetched; 2026-27 rates would supersede it. Restated, as the school half of a printed combined line. It is not a total, not a median, not an average and not a typical bill: it is one parcel, the same one behind #f-15230, and no page may call it typical. The district-wide mean class-1 school bill is a different measure and is not printed anywhere on this site | Arithmetic on #f-rates and #f-15230, both from the Nassau LRV parcel tax table (in-village sample, SBL only, no address): 653 × 22.47867 = $14,678.57 school; 653 × 0.84459 = $551.52 library; $14,678.57 + $551.52 = $15,230.09, reproducing the printed "Combined School Taxes" to the penny. Re-checked 9/12/26 | reconciler · mechanics |
| Fact | Source · verification | Used on |
|---|---|---|
| Max 2026-27 STAR exemption savings, RVC school district, Class 1: Basic $1,068 / Enhanced $2,856 (unchanged from 2025) | DTF max savings table, Nassau (fetched 7/18/26) | calculator · reconciler · gov-options |
| 2025 final STAR credit amounts, RVC Class 1: Basic $1,089 / Enhanced $3,147.01. 2026 final credits not yet published (DTF page still 2025-labeled as of 7/20/26) | DTF 2025 final credit/exemption savings, Nassau | deck · brief · mechanics · calculator · reconciler |
| 2026 STAR changes: automatic Basic→Enhanced upgrade at 65; only one resident owner must be 65+; income test counts resident owners/spouses only | DTF "It's getting easier to qualify for STAR" | deck · brief |
| Enhanced STAR income limit $110,750 (2026 benefit, 2024 income); $113,550 (2027). Basic: $500K credit / $250K exemption | DTF STAR eligibility | deck · brief |
| STAR is state-funded: a state charge, never a district loss | RPTL §1306-a, statute text | deck · brief · mechanics · gov-options |
| Fact | Source · verification | Used on |
|---|---|---|
| Sliding scale at the $50K option: 50% at income ≤ $50,000, stepping down to 5% at ≈$58,400. Nassau applies the 65% tier for income ≤ $47,000 | DTF senior-exemption page (updated 5/14/26) · Nassau brochure (Rev. 3-26) | deck · brief · mechanics · gov-options |
| Ch. 581 of 2025 (A.3698-A/S.5175-A, signed Dec 5, 2025): optional 65/60/55% tiers, taxable years from Jan 1, 2026. It does not change income limits | A3698-A · DTF 2025 legislative summary (PDF, full-text extracted) | brief · gov-options · deck |
| The maximum income limit localities may adopt rises $50,000 → $75,000 on July 1, 2027 (local opt-in): the brief's central decision window | RPTL §467(3)(a) statute text. Raw HTML carries both versions with "NB Effective" markers (fetched 7/18/26). The enacting chapter is unidentified (it is not in DTF's 2022-25 summaries and is not Ch. 581): cite the statute, never name a chapter | deck · brief · mechanics |
§467 parcel count, RVC school district: ≈71 of 6,327 parcels on the 2025 roll. Approximate, and count-only: the feed truncates every §467 sub-code (41800/41801/41805…) to 4180, so the income tier is unrecoverable, and every exemption_amount_* column sums to 0 for Nassau, so there is no dollar value. Reading only exemption_code_1 returns 55, a 23% undercount: all ten exemption slots must be read. The tiered count and its dollar value exist only in the Department of Assessment's files, which is what Ask #3 seeks | data.ny.gov 7vem-aaz7 (Property Assessment Data from Local Assessment Rolls), filtered school_district_name='Rockville Centre', roll_year='2025', matching 4180 across exemption_code_1..10. Counts re-derived 8/27/26. No aggregate exemption-gap dollar is derived from this row | brief · mechanics |
| Exemptions shift the levy onto non-exempt taxpayers; they don't reduce district revenue ("Every exemption granted on a property shifts the tax burden to the non-exempt properties") | OSC, Property Tax Exemptions (PDF) | deck · brief · mechanics · gov-options |
§467 school-line shift, class-1 parcels, RVC UFSD: re-derived at ≈$304,046/yr on 49 of the 60 class-1 §467 parcels (71 §467 parcels district-wide, all classes) whose exempt AV is cleanly isolable from co-occurring STAR-exemption AV, which this feed also nets into school_taxable; ceiling ≈$372,302/yr scaling to all 60 class-1 §467 parcels, assuming the 11 unclean ones (each also carrying a veterans or code-4422 exemption whose AV can't be separated) resemble the measured set. Do not use a cross-class blended rate (levy ÷ total school-taxable AV across all four classes, $109,240,000 ÷ 8,652,889 = $12.62/AV unit): Class 1 sits at a 0.1% level of assessment against 1.0% for classes 2-4 (ledger #f-freeze), so a class-1 AV unit is worth roughly 10× a class-2/3/4 unit and blending understates the class-1 rate by ≈1.78×, producing a wrong $173K-$178K. $500,000 has no reproducible derivation on this roll and should not be used anywhere it still appears. Per parcel, the same measurement restated: across those 49 parcels the shift averages $6,205 a year (mean $6,205.03), median $5,755, range $1,933 to $14,139, quartiles $4,990 and $7,238. The distribution is right-skewed, so the mean sits above the median. That per-parcel figure is what one turnover releases: the method reads each parcel's own exempt AV off the roll, so it is tier-agnostic, which matters because the income tier is unrecoverable from this feed (#f-467-count). The $372,302 ceiling is a scaling of this one measurement, not a second independent one: it is $304,046 × 60/49, which is why $372,302 ÷ 60 and $304,046 ÷ 49 both give $6,205, and on the unrounded $304,046.49 both give $6,205.03. The two must never be presented as agreeing methods. Spread across the district's 5,698 class-1 parcels, one turnover is about $1.09 per parcel per year: the case is cumulative, and it is about stopping the shift rather than a rebate anyone receives. Span and as-of for every figure in this row: the 2025 assessment roll priced at the 2025-26 class-1 rate, against the 2025-26 levy of $109,240,000 (#f-budget26), so numerator and denominator are the same year; re-derived 8/27/26 and independently reproduced from the live feed 9/12/26, matching on every published quantity | data.ny.gov 7vem-aaz7, roll_year='2025', school_district_name='Rockville Centre', tax_class='1', exemption code exactly 4180 (the §467 truncation per #f-467-count). Method: per parcel, assessment_total − school_taxable, minus a flat 140 AV units where code 4183 (Enhanced STAR, RPTL 425(4), truncated from 41834) co-occurs or 50 AV units where code 4185 (Basic STAR, truncated from 41854) co-occurs — both flat amounts confirmed on STAR-only parcels (140×22.47867=$3,147.01, exact match to ledger #f-star-credit) — then multiplied by the class-1 rate 22.47867 (ledger #f-rates). Parcels carrying any other code (veterans 411x, or 4422) are excluded as unclean rather than netted, since those AV reductions aren't flat and known. Re-derived 8/27/26; this figure is the site's own reproduction and runs modestly below an earlier draft estimate ($319,512/$436,257) that isolated STAR AV less strictly and mixed 3 class-2 parcels into a "class-1" count. Per-parcel distribution computed from the same fetch 9/12/26: n=49, mean $6,205.03, median $5,754.54, min $1,933.17, max $14,139.08, p25 $4,990, p75 $7,238 | abatements · mechanics · brief · coverage · home · findings |
| Retired: the "$6.9M annual revenue gap." An earlier draft of this project's material claimed that roughly 1,404 senior-owned parcels each reduced school tax revenue by about $4,900 a year, for a $6.9M gap that nearly doubled the district's deficit. Unit: dollars a year, district-wide, as claimed. Span: as claimed, 2025-26. It is wrong three ways, and the site names it only to retire it: New York school districts levy a fixed dollar amount, so an exemption shifts burden and does not reduce district revenue (mechanics, quoting the Comptroller); the 1,404 was an estimate of senior-owned parcels, not of §467 exempt parcels, and the measured count is 71 district-wide (#f-467-count); and the measured school-line shift is about $304,046 a year (#f-467-schoolcost). Stated by us and withdrawn by us, in correction A1 of the August 2026 internal review. As of 9/12/26. No page may use this figure except to retire it, which is why it has a row instead of being deleted: an aide who searches the number should land here | The site's own pre-correction draft, withdrawn: docs/CORRECTIONS.md correction A1 and docs/VALIDATION_REPORT.md finding 1 (August 2026 internal review) · correcting authority NYS Comptroller, every exemption shifts burden · measured replacements at #f-467-schoolcost and #f-467-count | mechanics |
| Nassau's currently in-force §467 sliding scale (the schedule an applicant actually sees, combining the base statute with Nassau's Ch. 581 local option, ledger #f-467-tiers): 65% at household income ≤$47,000, then 60% ($47,001-$47,999), 55% ($48,000-$48,999), 50% ($49,000-$49,999), 45% ($50,000-$50,999), 40% ($51,000-$51,999), 35% ($52,000-$52,999), 30% ($53,000-$53,899), 25% ($53,900-$54,799), 20% ($54,800-$55,699), 15% ($55,700-$56,599), 10% ($56,600-$57,499), and 5% ($57,500-$58,339). Eligibility ceiling $58,399; above it, no relief. (A same-day summary elsewhere describing this as "50% at $50,000, sliding to 5% at $58,399" is directionally right but imprecise: the 50% band tops out at $49,999, and $50,000-$50,999 is 45% on Nassau's actual table.) Scope: reductions between 5% and 65% on county, town and school taxes, but no reduction in special district taxes (brochure, Senior Citizen's Exemption Overview). Applications for the 2027-28 tax year must be received by January 4, 2027 (same brochure). | Nassau County 2026-27 comprehensive exemption brochure, Rev. 3-26: fetched and OCR'd via pdftotext 8/27/26, full income table reproduced exactly (65% through 5%, ceiling $58,399) · enabling authority Ch. 581 of 2025 (ledger #f-467-tiers) · re-verified 9/3/26: brochure re-fetched, income table, the county/town/school scope sentence and the January 4, 2027 deadline unchanged | brief · ledger reference (HELP one-pager v2, unpublished) |
| Fact | Source · verification | Used on |
|---|---|---|
| FY2026-27 adopted (Apr 30, 2026): budget $63,641,946; levy $44,488,056 (+6.6% vs FY26's $41.74M); tax rate $69.89 → $74.91 per $100 village AV. The rate increase is +7.1827%, which prints as +7.18% on the pages and rounds to +7.2%. Measures the year-over-year change in the Village of Rockville Centre general tax rate. Unit: percent change in dollars per $100 of village assessed value. Span: FY2025-26 adopted to FY2026-27 adopted. As of 7/18/26 for the rate pair; the percentage was divided out of that pair on 9/12/26. The adopted budget states the two rates; the percentage is our division, and it carries two decimals because financial and tax rates print to two decimals on this site, per the correction published 2026-08-18 | Adopted FY27 budget (PDF): figures machine-verified by pypdf extraction 7/18/26; corroborated by LI Herald | brief · governance · reconciler · corrections |
| The village assesses its own roll: AV $59,732,924 (FY26) / $59,388,849 (FY27); level of assessment (equalization rate) 0.87 (2025), 0.96 (2024), 0.99 (2023) | Adopted budget PDF (levy ÷ AV × 100 = 74.91 exactly) · NYS ORPTS via data.ny.gov | reconciler |
| Fact | Source · verification | Used on |
|---|---|---|
| County roll carried forward since the 2020-21 reassessment; Class 1 published level of assessment 0.1% (ARC class-1 residential ratio 0.054%; 0.060% is the class 2 & 4 figure); class-1 AV growth capped 6%/yr, 20%/5yr (RPTL §1805); next grievance window January 4 to March 1, 2027 | Nassau ARC FAQ (re-fetched 8/27/26: “For 27/28 filings the level of assessment at ARC is: Class 1 Residential At ARC - 0.054%… Class 2 & 4 – 0.060%”) · 2026/27 tentative rolls · LRV parcel pages (§1805 cap language printed on-page). Freeze continuation is reported county practice: no affirmative press release exists; phrase accordingly | brief · mechanics · calculator · reconciler · gov-options |
| Class-1 share of the RVC UFSD school levy: 74.05%. Class-1 school-taxable AV 3,598,468 × class-1 rate 22.47867 = $80,888,775, against the 2025-26 levy $109,240,000 (ledger #f-budget26) | data.ny.gov 7vem-aaz7, roll_year='2025', school_district_name='Rockville Centre', grouped by tax_class (values 1-4): class 1 = 3,598,468 school-taxable AV / 5,698 parcels; class 2 = 1,375,655 / 109; class 3 = 706,894 / 38; class 4 = 2,971,872 / 482; total 8,652,889. Re-derived 8/27/26, exact | abatements |
| Wholly exempt roll (roll section 8), RVC UFSD: 169 parcels, 5,449,878 AV, $551,717,500 roll-implied value, 11.15% of the district's $4,947,125,600 total roll-implied value | data.ny.gov 7vem-aaz7, roll_year='2025', school_district_name='Rockville Centre', roll_section='8'; roll-implied value summed on full_market_value. Re-derived 8/27/26, exact | ledger reference |
| Private religious & nonprofit exemption slice within the exempt roll: 43 parcels, 1,034,749 AV, ≈$5,804,127/yr at a residual blended rate ($560.92 per $100, since these parcels sit outside the class-1/2/3/4 tax base and can't take the class-1 rate). Codes 26300/21600/25120/25300/26100/26400/25210, truncated to 2630/2160/2512/2530/2610/2640/2521 on this feed | data.ny.gov 7vem-aaz7, same filter, matching the code family above across exemption_code_1..10; AV delta = assessment_total − school_taxable. 43 parcels / 1,034,749 AV reproduce exactly (re-derived 8/27/26); the dollar figure at the stated blended rate reproduces to $5,804,114, within $13 of the figure carried here — treat the blended rate itself as approximate | ledger reference |
| Nassau-only exemption code 4422: 951 RVC parcels touch it; on the 833 where it is the parcel's only exemption, it removes 39,263 AV from the school base (median 16 AV units, cap 656), ≈$882,580/yr at the class-1 rate. Appears on 46,058 parcels statewide (roll year 2025) and, confirmed by direct query, on no county other than Nassau. Identity not established: consistent with the county's assessment-increase phase-in or the RPTL §1805 growth cap carried on the roll as an exemption, but unconfirmed | data.ny.gov 7vem-aaz7. RVC figures: school_district_name='Rockville Centre', roll_year='2025', code 4422 the only populated exemption slot; AV delta = assessment_total − school_taxable (the exemption_amount_* columns are all zero for Nassau on this feed). Statewide check: code 4422 queried across exemption_code_1..10 and county_name, roll year 2025, returns Nassau only. All figures re-derived and re-checked 8/27/26, exact | ledger reference |
| IDA parcels on the roll, RVC UFSD: 7 parcels, exemption code 18020 (6 class-2 apartment parcels, 1 class-4 office building), 1,424,783 AV, school taxable value exactly zero | data.ny.gov 7vem-aaz7, roll_year='2025', school_district_name='Rockville Centre', exemption code starting with 1802 (truncated from 18020). Re-derived 8/27/26, exact: 7 parcels, AV sum 1,424,783, school_taxable = 0 on all 7 | abatements |
| Fact | Source · verification | Used on |
|---|---|---|
| S3309/A5288 (keep your exemption in the year you move) did not pass the 2026 session: S3309 cleared Senate Aging 7-0 (Apr 21, 2026), died in Finance; A5288 never left Assembly Real Property Taxation. Asm. Judy Griffin (AD-21) is now listed as A5288’s sole co-sponsor; the Assembly bill page carried prime sponsor Schiavoni with no co-sponsor through Aug 22, 2026 and listed her from Aug 23, 2026. The 2027 ask: support reintroduction and advancement, take a staff briefing, and request a fiscal note | S3309 action history · A5288 on nyassembly.gov, the Assembly’s own bill record, which prints “SPONSOR Schiavoni / COSPNSR Griffin” (co-sponsor re-verified 9/3/26: COSPNSR still reads Griffin and no other name, MLTSPNSR empty; posture fetched 7/18/26). The nysenate.gov mirror 403s automated fetches, so the Assembly page is the citable primary here. No committee action on A5288 since the Jan 7, 2026 re-referral (action table re-fetched 9/3/26) | deck · brief |
| A6032 (Griffin, AD-21) adds “or upon retirement” as a second trigger for the later-year income lookback in RPTL §425(4)(b)(i)(C-1), so a recently retired homeowner can qualify for Enhanced STAR on current income instead of an older tax year. Passed Assembly May 20, 2026; passed Senate May 18, 2026 via same-as S7335 (Martinez), 60-0. Not yet delivered to the Governor as of Sep 9, 2026, and no chapter number. If signed it takes effect immediately and applies to school years beginning on or after the January 1 next succeeding | A6032 bill page · S7335 (status graph and action table, verified 8/21/26) · A6032 action table on nyassembly.gov, whose last recorded action remains “05/20/2026 returned to senate” with no delivery action (re-verified 9/9/26). The “seniors wait up to two years” framing used in the sponsor office's summary is a plain-English gloss and does not appear in the bill text; this row states the statutory mechanism only | brief |
| H.R. 1340 (More Homes on the Market Act: double and index the §121 exclusion): 157 cosponsors incl. Suozzi and Malliotakis, none withdrawn; Rep. Gillen is not a cosponsor. Senate companion S. 3332 (Cornyn/Bennet, Dec 3, 2025); NAR + AARP endorsed | Primary source: GPO GovInfo BILLSTATUS XML, the official GPO bill-status bulk feed over the same Legislative Branch source data Congress.gov presents. Counted 157 cosponsor records, 157 unique bioguide IDs, 0 withdrawn; lead sponsor Panetta (CA-19) is not among them; no NY-4 cosponsor. Vintage: GPO file updateDate 2026-09-05 08:06 GMT, last modified 08:26 GMT, most recent cosponsorship dated 2026-09-04 (re-verified 9/9/26 via scripts/count_hr1340_cosponsors.py; the count stood at 150 on 8/12/26, 153 on 8/14/26, 154 on 8/26/26, 156 on 9/1–9/3/26, and 157 on 9/9/26). The Congress.gov HTML itself bot-blocks automated fetches (403 to curl and to WebFetch, Cloudflare challenge to headless Chrome), which is why the bulk feed is the citable primary. On the sponsors-inclusive total some trackers show: a “Sponsors (N)” figure runs one higher than the cosponsor count, because it counts the lead sponsor. That total currently reads 158. 157 is the cosponsor count and is what this site cites. | deck · brief · coverage |
| NYS transfer tax 0.4% ($2 per $500), seller-paid; 1% mansion tax ≥$1M (buyer). Nassau has no county transfer tax (1999 authorization expired 2001) | DTF real-estate transfer tax | deck · brief · mechanics |
| The roster: Rep. Laura Gillen (NY-4, RVC resident) · Sen. Siela Bynoe (D, SD-6): RVC's state senator under current lines · Sen. Anthony Palumbo (R, SD-1): S3309 prime sponsor (no co-sponsors listed as of Jul 20, 2026) · Asm. Judy Griffin (D, AD-21) · Nassau Leg. Scott Davis (LD-1): District 1 covers all of RVC on the 2026 map · Bruce Blakeman: GOP nominee for governor (general Nov 3, 2026); county asks aim at the legislature, not the executive | Member pages · Bynoe SD-6 district page (community list includes Rockville Centre; verified 7/20/26) · Nassau LD-1, Scott Davis (2026 court-settlement map; verified 7/20/26) · Blakeman candidacy via CBS New York (no primary gov't source exists for a candidacy) | deck · brief |
Math on ledger rows: no independent source; update automatically when a parent row changes.
| Figure | Derivation | Used on |
|---|---|---|
| ≈$2,058/yr state savings per Enhanced→Basic STAR transition (the "downsizing dividend"), exactly $2,058.01. Unit: dollars per year, per home. Span: 2025 final STAR credit amounts, Nassau, RVC Class 1; DTF had not published 2026 finals as of the 7/20/26 check. Restated: DTF publishes the two credit levels and not their difference, so the subtraction is ours. The assumption the saving rests on, stated: the state's outlay falls by this amount only as long as the seller does not claim Enhanced STAR again at another New York home. Enhanced STAR follows the owner, so a senior who downsizes within New York and still meets the age and income tests claims it there, and the net state saving is then smaller than $2,058. No source on this site establishes the net figure; the gross per-parcel change is what is measured here | $3,147.01 − $1,089 (2025 final credits) | deck · brief · mechanics · findings |
| ≈$3,280 one-time state transfer tax per sale, paid by the seller. Unit: dollars, once, at closing. Span: the statutory rate currently in force, applied to the ACS 2020-24 median owner-occupied value. Built, and here is the built step: the statutory base is consideration, the price actually paid, and an ACS owner-reported median value is not consideration. It stands in for a sale price because no source publishes a usable median single-family sale price for the village (#f-home-value bars Redfin's co-op-skewed $555K). Any page using this figure must say the $820K is a median value standing in for a sale price, never call it a sale price. $3,280 is the site's only value for this quantity: the $3,300 that appeared on some pages had no row and is retired, and the page computes it from the same $820,000 it prints, because the statute charges $2 per $500 "or fractional part thereof" and $820,000 is an even multiple of $500. An earlier runtime calculation ran on the unrounded $818,700 and produced $3,275; the page and this row now use one input | 0.4% × $820,000 (median value), at $2 per $500 of consideration under #f-transfer: 1,640 × $2 = $3,280. DTF transfer-tax page re-fetched 9/12/26, rate, base and seller liability unchanged | brief · mechanics |
| Per hundred senior-to-family transitions, the two state-side flows this site can measure: $205,800 a year in recurring state STAR savings and $328,000 in one-time state transfer tax. Unit: dollars a year, recurring, and dollars once at closing, both per 100 transitions. Span: 2025 final STAR credit amounts for Nassau class 1, and the transfer tax rate currently in force applied to the ACS 2020-24 median owner-occupied value. As of the inputs it rests on: #f-dividend checked 7/20/26 and #f-3280 re-fetched 9/12/26; the arithmetic here performed 9/12/26. Built, and here is the built step: 100 × $2,058.01 = $205,801, printed as $205,800; 100 × $3,280 = $328,000. A hundred is an illustrative scale, not a forecast: no source on this site measures how many transitions occur in a year. The recurring figure inherits the caveat on #f-dividend: the state saves $2,058 per transition only as long as the seller does not claim Enhanced STAR again at another New York home, so $205,800 is a gross figure and the net is smaller by an unmeasured amount | Arithmetic on #f-dividend ($2,058.01 per home per year) and #f-3280 ($3,280 per sale), both at 100 homes. No new source: this row exists so the per-hundred restatement on mechanics traces to the rows it multiplies | mechanics |
| −257 students since 2015-16 | 3,533 − 3,276 (NYSED) | brief · deck |
| −50.2 positions, the net staffing reduction in the 2026-27 adopted budget. Measures positions eliminated less positions restored. Unit: positions, and the components are mixed units (22.2 is full-time-equivalent teaching staff, 40 is teacher-assistant headcount, 1 is an administrative post). Span: the 2026-27 adopted budget measured against 2025-26 staffing, adopted at the public hearing of April 16, 2026. As of the LI Herald report of April 16, 2026, re-read in full 9/12/26. Built: this is our sum. The source publishes the components and no total, so no staffing total on this site may carry a bare LI Herald byline. It is a floor: the same article names further reductions through retirements and cuts to clerical staff, bus matrons and facilitator stipends, and quantifies none of them | (22.2 teaching FTE + 40 teacher assistant + 1 administrative) − 13 facilitators restored = −50.2, on the components carried in #f-budget27 (LI Herald). Gross of the stated components is 63.2. The figure "62" that this site carried until 2026-09-12 was 22.2 + 40 truncated, dropping both the administrative post and all 13 restorations, and is retired | brief · deck |
| Natural senior attrition ≈3-5%/yr of 2,081 senior-owned homes ≈ 60-100 transitions/yr | Actuarial-range assumption × B25007 count: labeled an assumption wherever used | break-even |
Nine pages carry their own sourcing: eight self-contained studies and one archived newsletter issue, whose facts appear once, on that page, each claim cited inline where it's made (with [VERIFIED]/[REPORTED]/[ESTIMATE] labels where used). This ledger indexes them rather than duplicating their citation lists. An archived issue is listed rather than edited: it was sent, so the text is a record, and its caveats have to travel inline with it.
| Page | Fact families | Receipts |
|---|---|---|
| governance · how Nassau got its taxing districts | 1812/1853/1925 school-district law; Ch. 516 of 1928 special districts; OSC 2007 counts ($400M levy, $946/household, 51.8% of town revenue); Lundine 2008 savings estimates ($23.8-35.7M, $18M Hempstead sanitation); Duncombe-Yinger consolidation economics; CWSSI $130.5M; county-guarantee refund machine (~$89M FY2024, NIFA) | Inline links + source list on-page; docs/GOVERNANCE_REVIEW.md in the repo |
| redraw-evidence · the consolidation evidence memo | NCES F-33 FY2022-23 admin-$/pupil gradient (Nassau ~$2,800 vs Montgomery MD $968 → ~$1,900/pupil, ~$370M/yr admin gap); total-$/pupil and grad-rate comparisons; flagged county-weighted estimates | Inline; sources-and-method section on-page |
| governance-options · the two-brief decision memo | Incidence-labeled savings levers (RVC vs Town-of-Hempstead); Wake County / Twin Cities desegregation evidence; recurrence-tested consolidation numbers | Inline; rejected-levers section on-page |
| voices · the curated quotes page | The curated selection drawn from the library below: verbatim quotes, 2023-2026 (LI Herald, News 12, Patch, Northport Journal, TBR, LI Press) | Every quote links to its source |
| voices-library · the full quotes archive | 30+ verbatim quotes, 2023-2026 (LI Herald, News 12, Patch, Northport Journal, TBR, LI Press); the closure file (Northport 2021, Three Village 2024, Long Beach 2025, North Shore LIPA cliff); plus the figures the library writes in its own words, both in the closure file (comparator enrollment declines, closure-driver and settlement figures) and in the context lines beside a speaker, each linked to the reporting it summarises | Every quote links to its source; every figure the library writes in its own words links to the reporting it comes from |
| calculator · macro layer (federal & NYS context figures) | 2025 IRS/NYS brackets & standard deductions; OBBBA SALT schedule; NAEP 2024; Census FY2024 per-pupil; program stats (SS/Medicare/Medicaid/SNAP); LIRR; DOCCS; NYS Medicaid | findings/calculator-macro.md (25 claims, per-claim receipts) |
| deck · the print handout and 8-page PDF | 2026-27 budget-gap and reserve figures (the projected deficit, the health-insurance and out-of-district special-education drivers, unappropriated and appropriated fund balances against the 4% ceiling); district-quality rankings and graduation rates; comparator-district enrollment declines; AEI capital-gains lock-in estimates. The deck also carries figures from the rows above, which name it in their used on column; the families listed here are the ones cited only in its own footnotes | Inline; numbered source list on page 8. The PDF is a render of the same page, so a figure fixed on the deck is not fixed until the PDF is re-rendered |
| reconcile · the bill reconciliation tool | Nassau county-roll and Village-roll rates and equalization factors (FY26 and FY27); STAR on-bill exemption maxima; the two hand-computed verification cases. The one figure another page leans on, the verified parcel's school line, is ledgered at #f-schoolline-parcel rather than left inline | Inline; rate provenance in the page header, full audit in docs/MATH-AUDIT-2026-07.md |
| newsletter/2026-09 · The Update, Issue 001, the archived September 2026 email | Senior exemptions on the 2025 county roll for five school districts (the senior exemption, Enhanced STAR and all-homes counts per district, and the two columns computed from them); local school tax per student for those same five districts, 2024-25 Comptroller levy over NYSED enrollment, and the 2015-16 enrollment comparison built from it; the Questar III state aid workbook enrollment series, 3,594 in 2020-21 to 3,284 in 2026-27 (#f-questar-enrollment); the modeled three-year path of levy, enrollment and cost per student to 2029-30, built on the ledgered 2026-27 levy at #f-levy-cap-2627; the section 121 survivor illustration, built from the statute and labeled on the figure as not a real household. Figures the ledger already carries are linked from the issue to their own rows | Inline; sources list at the foot of the issue, each family naming its primary source and its query date, including the caveat that two state files disagree by about 19 percent on Enhanced STAR filers here and have never been reconciled. Sent as email, so the issue is archived rather than edited: its caveats travel inline with it, and anything later found wrong is published at /corrections rather than corrected in place |
The "any Nassau address" action kit and the coverage matrix read one file, assets/districts.json: a source table keyed by the Census school-district name, one row per Nassau district. Every field carries a source_ref (url, vintage, verified date). A field with no verifiable primary source is omitted, never estimated, so a figure only renders per-district when its source resolves. This section documents where each field comes from.
Keying and boundary: districts are keyed by the US Census geocoder school-district name. Nassau mixes unified districts with elementary + central-high-school districts; the geocoder resolves all three layers. Nassau County is Census GEOID 36059; an address that resolves outside it is served the RVC-typical baseline, not a wrong per-district number. Full per-field fetch method: .claude/scratch/districts-provenance.md in the repo.
| Field | Source · method · verification | Used on |
|---|---|---|
| STAR credit, exemption savings, and 2026-27 maximum exemption savings, Class 1, by district (Basic / Enhanced): county-complete for all 55 DTF-listed Nassau districts (the DTF STAR universe, not the same list as Nassau's 56 school districts: it includes Amityville and Cold Spring Harbor, whose home districts are in Suffolk, and omits Nassau's central high school districts, so neither count is a subset of the other and neither is wrong) | DTF comparison table (28-nassau) for credit + exemption savings · DTF max-savings table (sd28) for 2026-27. Glen Cove uses Homestead (H) class codes; Amityville and Cold Spring Harbor are Suffolk-home districts whose 2026-27 maximum is published on the Suffolk page (out of scope), so that one field is omitted for them. Fetched 7/20/26 | coverage · brief (STAR dividend) |
| Enhanced-STAR parcel count per district (the north-star turnover input): not yet sourced. New York publishes Enhanced-STAR exemption-program recipient counts by district (RVC: 395 for the 2025 levy year, down from 428 in 2023) but not the post-2016 credit-check recipients, so a true parcel count awaits either a derivation or a records request, which is drafted and not yet filed | data.ny.gov aa3i-eamx (STAR reimbursement by school district; exemption-program counts only) · the credit-recipient count by district is the gap. This is not the §467 count Ask #3 seeks; the two are different programs. No aggregate exemption-gap dollar is derived from it. Verified 7/20/26 | coverage (north-star column, pending) |
| School and library tax rate per $100 county AV, by district: one representative in-district single-family parcel per district | Nassau LRV parcel tax tables (direct parcel URLs load; search is reCaptcha-gated). Representative parcels discovered via the county GIS REST layer (PARID/SBL by point). Tax year 2026 = school year 2025-26. The rate-dependent neighbor-relief line is omitted for any district whose rate is not yet verified. Method matches ledger row #f-rates. Receipts are keyed to the parcel's SBL only, per #f-receipt-sbl | coverage |
| Per-district rate-verification receipts (the 39 districts documented with a worked parcel) carry the parcel's SBL (section/block/lot) only, never a street address. Method unchanged: rate derived from one representative in-district Class-1 parcel's LRV tax table, cross-checked against a second in-district SBL where logged | Changed 2026-08-27: an internal review found assets/districts.json, site/reconcile.html, and two docs files were serving ~50 unique private street addresses (81 occurrences) each tied to its ZIP, SBL, and that parcel's actual combined school tax dollars — a re-identification path from a public receipt back to a specific household's tax bill. Every street address, house number, and ZIP was stripped from the receipt text; the SBL (already the LRV URL's own key, e.g. lrv.nassaucountyny.gov/info/36366++00150/) stays as the verifiable identifier, alongside the district, roll year, and the AV × rate derivation. Dollar amounts stay only as the derived rate check, never re-paired with anything that names a house. reconcile.html's worked example is now labeled an illustrative parcel (SBL only, no district-median claim). A private address→SBL mapping is held off-repo for re-verification | coverage · reconcile |
| School district tax levy, by district (fiscal year ending 2025 = 2024-25); multi-municipality districts summed across distinct segment rows | NYS OSC via data.ny.gov (iq85-sdzs), keyless. A city-roll segment can appear under two labels, so distinct segments are summed (Long Beach: $84.06M city + $25.02M Hempstead = $109.08M). Verified 7/20/26 | coverage |
| Median owner-occupied home value, by district: the 52 fan-out districts use the school-district geography directly (unified summary level 9700000US, elementary components 9500000US); the 3 pilot districts (RVC, Long Beach, Locust Valley) use a place-level proxy with a district-geography cross-check logged in the row's source_ref | ACS 2020-24 5-yr B25077 via the keyless data.census.gov access path (api.census.gov now requires a key). Verified 7/20/26 | coverage · brief (transfer tax) |
| K-12 enrollment, current (2024-25) and base (2015-16), by district | NYSED data site per district instid (server-rendered; grep "K-12 Enrollment"). Matches ledger row #f-enrollment for RVC. Verified 7/20/26 | coverage |
| Per-district official contacts: county legislator and school/village board. Federal representative, state senator, and Assembly member are not stored per-district: they resolve live by district number in the action kit for every address | County legislator present only where the repo's same-day-verified officials table covers it (RVC, LD-1: Leg. Scott Davis, 2026 court-settlement map). Board URLs per district site. Re-verify same-day before any politician-facing use, per the officials rule at #f-office | coverage · brief (action kit) |
Refusals carried into this table. No §467 parcel count and no aggregate exemption-gap dollar appears per-district, for the same reason it appears nowhere else on the site (see Known unknowns): no records request has been filed yet, so the county count is unavailable. The three Suffolk-County geos our content names (Northport, Three Village, Brentwood) are outside this Nassau data plan and are not rows in the source table or the matrix; they remain narrative examples only.
Rows added from the 2026-08-27 hostile-panel evaluation of a proposed campaign pivot. Only the panel's re-derivable survivors are ledgered here; every WRONG or UNVERIFIED finding from that pass (the $4.5M framed as district revenue, the AvalonBay-expiry funding claim, the $3.0M BOCES figure, the "$5M-$8M staffing gap") stays out of the site. Full working notes: .claude/scratch/2026-08-27-deep-evaluation-redteam.md in the repo.
| Fact | Source · verification | Used on |
|---|---|---|
Five IDA project rows sit in RVC UFSD, FYE 2024-12-31, filed by two different agencies: the Town of Hempstead IDA holds three (AvalonBay I, AvalonBay II, Rock 50 LLC) and the Nassau County IDA holds two (Rockville Mill River, RVC Housing Authority & Omni Housing Dev.). Combined: $5,866,234 school-tax exemption; $1,324,116 school PILOTs made; net $4,542,118 burden shifted onto other parcels, not district revenue. Under Ed. Law §2023-a the levy limit is built from the prior year's levy rather than the tax base and PILOTs receivable are subtracted, so the revenue effect to RVC UFSD of every one of these abatements is $0 (ledger #f-burden-shift). By agency the split is exact and worth stating: Nassau County IDA net $1,113,352, which is both of its projects and both are housing; Town of Hempstead IDA net $3,428,766. So the two housing projects are 24.5% of the total, and the figure "net of housing" is numerically identical to the Town of Hempstead IDA's own total. The affordability label is by sponsor, not by a verified income restriction: project_purpose reads "Other Categories" (Mill River) and "Finance, Insurance and Real Estate" (Housing Authority/Omni); the regulatory agreements have not been obtained. Rock 50 LLC reports $0 of school-tax exemption; its only reported benefit is a $46,312 mortgage recording tax exemption (total_exemptions = 46312), yet its parcel carries the IDA code with school taxable value zero, so its school-tax benefit is unreported rather than absent (see #f-ida-roll-gap) | data.ny.gov 9rtk-3fkw (PARIS local IDA project data), project_city='ROCKVILLE CENTRE', fiscal_year_end_date='2024-12-31', grouped by authority_name. Hempstead Industrial Development Agency: Avalon Bay Communities Inc. ($2,858,430 exempt / $648,622 PILOT made), Avalon Bay Communities II ($1,431,298 / $212,340), Rock 50 LLC ($0 / $0), subtotal net $3,428,766. Nassau County Industrial Development Agency: Rockville Mill River ($872,695 / $275,126), Rockville Centre Housing Auth. & Omni Housing Dev. ($703,811 / $188,028), subtotal net $1,113,352. Totals, the agency split and the 24.51% share reproduce to the dollar. The 2025 assessment roll corroborates the agency attribution independently: titleholder on 7 and 100 Banks Ave and 50 North Park Ave is "TOWN OF HEMPSTEAD IDA", on 40 Maine Ave and 3 Meehan Ln "NASSAU COUNTY IDA". Re-derived 8/27/26 | abatements · brief |
Net school-tax shift by project, the five RVC UFSD IDA projects, FYE 2024-12-31. Avalon Bay Communities Inc. $2,209,808.00 · Avalon Bay Communities II $1,218,958.00 · Rockville Mill River $597,568.88 · RVC Housing Authority with Omni $515,782.74 · Rock 50 LLC $0.00 as filed. Unit: US dollars of school tax per year. Each figure is that project's school_property_tax_exemption_amount minus its school_district_pilot_made, the Authorities Budget Office's own net convention, so this row is restated arithmetic on stated amounts and is not itself a published figure. The five sum to $4,542,117.62, the total #f-ida-rvc carries as $4,542,118, and the dollar-rounded parts printed on /abatements sum to that rounded total exactly with no residue. Carried per class-1 home these are the $287.18, $158.41, $77.66, $67.03 and $0.00 of #f-ida-per-house. Rock 50 LLC's zero is what the agency filed, not a finding that it shifts nothing: the roll shows its parcel carrying no school-taxable value, worth about $509,158 a year (#f-ida-roll-gap). Like every figure here it is a shift onto other parcels and not district revenue (#f-burden-shift) | data.ny.gov 9rtk-3fkw (PARIS local IDA project data), project_city='ROCKVILLE CENTRE', fiscal_year_end_date='2024-12-31', one row per project, no grouping. Re-fetched live and re-derived 9/12/26: all five nets reproduce to the cent | abatements |
County-wide net IDA/PILOT burden shift, on amounts made (not due): Nassau County IDA net $45,427,458 (169 projects) + Town of Hempstead IDA net $27,131,877 (74 projects) = $72.56M/yr across 243 projects in that one fiscal year (243 rows, 243 distinct project_code values, all FYE 2024-12-31, so these are projects and not project-years). Glen Cove IDA adds a further $5.15M net (9 projects), carried separately, not folded into the $72.56M | data.ny.gov 9rtk-3fkw, FYE 2024-12-31, grouped by authority_name (Nassau County / Hempstead / Glen Cove Industrial Development Agency), summed school_property_tax_exemption_amount minus school_district_pilot_made. This dataset carries no school-district field; the only geography is project_city (44 distinct values across the three Nassau agencies at FYE 2024), so no per-district count or allocation is derivable from it, which is exactly what the publish-the-ledger ask would fix. Re-derived 8/27/26; all figures reproduce to the dollar | abatements |
| 2026-27 state-aid factors, RVC / Mineola / Garden City (BEDS 280221 / 280410 / 280218): Combined Wealth Ratio 1.577 / 1.702 / 2.070; state sharing ratio 0.231 / 0.207 / 0.141; BOCES aid ratio 0.606 / 0.360 / 0.385. Albany treats Mineola as wealthier than RVC (higher CWR, lower sharing ratio) despite Mineola holding an $8.5M capital reserve RVC does not. RVC's own BOCES aid ratio fell from 0.693 to 0.606 across the workbook's seven years (2020-21 to 2026-27) | Questar III State Aid Factor Comparison Workbook, 2022-23 through 2026-27, sheets Combined_Wealth_Ratio / Public_Enrollment / BOCES_Aid_Ratio, sent by the RVC district finance office 8/24/26 (repo path inbox/herman-2026-08-24/Questar III State-Aid-Factor-Comparison-Workbook-2022-23-through-2026-27.xlsx). Parsed via stdlib zipfile/xml.etree 8/26/26; figures re-checked 8/27/26 | ledger reference |
| K-12 enrollment 3,594 in 2020-21 to 3,284 in 2026-27, a fall of 8.6% over six years, about 1.5% a year. Measures estimated public school enrollment for Rockville Centre UFSD (BEDS 280221) as the state aid workbook counts it. Unit: students, headcount. Span: the workbook's seven years, 2020-21 through 2026-27, of which this row publishes the first and the last. As of 8/24/26, the date the district finance office sent the workbook; the sheet was read at source 9/12/26 and both endpoints match it. The workbook states the yearly counts; the 8.6% fall and the about 1.5% a year rate are built from its first and last years, and the newsletter's three-year projection continues that same rate. The intermediate years exist in the workbook and are not published here, because the district has not published them: the two endpoints, the 8.6% and the yearly rate are public through newsletter issue 001, which the district reviewed, and the rest of the sheet was sent privately and stays that way until the district publishes it. This is a different series from #f-enrollment, which is NYSED data: for 2026-27 the workbook says 3,284 against the district's NYSED-reported projection of 3,260. The workbook is an aid-formula estimate and NYSED is the published count, so a page cites one or the other and says which; the two have never been reconciled | Questar III State Aid Factor Comparison Workbook, Public_Enrollment sheet ("Comparison of Pupil Counts for State Aid, Estimated Public School Enrollment"), row for BEDS 280221, sent by the RVC district finance office 8/24/26, the same workbook as #f-questar-aid (repo path inbox/herman-2026-08-24/Questar III State-Aid-Factor-Comparison-Workbook-2022-23-through-2026-27.xlsx). Parsed via stdlib zipfile/xml.etree and re-read 9/12/26. Not published by the district, so the workbook itself is the primary document, and only the figures the district has published are carried here | newsletter 001 |
| 2026-27 RVC UFSD levy is at the tax cap exactly: proposed levy $111,487,432 = levy limit $107,937,834 + permissible exclusions $3,549,598, difference $0. Applied fund balance $1,600,000 and use of reserves $800,000 on top of the capped levy; no cap headroom exists to fund a reserve from the levy alone | NYSED Property Tax Report Card portal, official as of 4/3/26. These are the proposed/budget-notice figures; no separate post-vote adoption document was located. Re-checked 8/27/26 | ledger reference |
| RVC UFSD levy chain: 2024-25 $106,470,000 → 2025-26 $109,240,000 (+2.6%) → 2026-27 $111,487,432 (+2.06%). Label the year on every use | Same NYSED Property Tax Report Card series · ledger rows #f-budget26, #f-budget27, #f-cap. Re-checked 8/27/26 | ledger reference |
| RVC UFSD school levy series, fiscal years ending June 30, 2017 through 2024, the eight years the /abatements chart plots: 2017 $95,201,896 · 2018 $95,930,437 · 2019 $95,252,568 · 2020 $97,780,000 · 2021 $99,750,000 · 2022 $99,750,000 · 2023 $101,850,000 · 2024 $103,880,001. Measures the school district real property tax levy as filed to the State Comptroller, summed across distinct municipal segment rows. Unit: US dollars. Span: each figure is the school fiscal year ending June 30 of the labelled year, so "2024" here is school year 2023-24 and not the 2024-25 levy of $106,470,000 that #f-levy-chain carries. Label the year and the convention on every use. As of 7/20/26 for the original pull, re-fetched live 9/12/26 with all eight values matching. The Comptroller states each year's figure. The series is not monotone: it is flat between the years ending 2021 and 2022 and dips between 2018 and 2019. Both are in the Comptroller's own data and neither is a drawing artefact. FYE 2025 is $106,470,000 and is the first year of #f-levy-chain | NYS OSC via data.ny.gov (iq85-sdzs), keyless, county='Nassau', school_name Rockville Centre, one segment row per fiscal year. Same feed and method as #f-nassau-levy, which is a different measure: all Nassau districts, one year. Re-fetched 9/12/26 | abatements |
| Budget vote margins: 2026-27 passed 1,915-1,195, 61.58% (ledger #f-budget27); 2025-26 passed 1,955-970, 66.84% (ledger #f-budget26) | Arithmetic on the vote counts already carried in #f-budget27 and #f-budget26 (LI Herald / district results): 1,915÷(1,915+1,195)=61.58%; 1,955÷(1,955+970)=66.84% | ledger reference |
| Audited, FYE 2025-06-30: Mineola UFSD holds an $8,545,540 capital reserve; RVC UFSD holds none. Both districts' unassigned fund balance sits near the RPTL 1318(1) 4% ceiling (RVC $4,821,099 / 3.45%; Mineola $4,487,899 / exactly 4.00%). Matching Mineola's reserve over RVC's 6,327 parcels (2025 roll) is $1,350.65 per parcel once, or $135.07/yr for ten years — 0.78% of the levy every year for a decade. RVC's entire restricted balance ($8,017,149: EBAL $3,730,157, ERS $2,499,180, TRS $1,651,826, unemployment $135,986) is employee-benefit and retirement money, committed, not a buffer | RVC UFSD audited financial statements, FYE 6/30/25 · Mineola UFSD audited financial statements, FYE 6/30/25. Both fetched and figures matched to the dollar 8/27/26 | home · findings · share |
| Left on the bill after funding a reserve, RVC class-1 home: $455 a year. Construction, our subtraction: $590.28 per home in the FYE 2024 filing (#f-ida-per-house) less $135.07/yr for ten years to match Mineola's reserve (#f-mineola-reserve) = $455.21, printed as $455. No source publishes this figure; it exists only to show that a district which stopped carrying the developer breaks could fund a reserve and still leave most of the room on the bill. Inherits every caveat of its two inputs: the $590 is a floor and an FYE 2024 figure that the district says is now lower; the $135 runs ten years; the levy cap does not move either way | Arithmetic on #f-ida-per-house and #f-mineola-reserve, 9/15/26 | home · findings · share |
| Superseded by #f-ida-per-home-by-district: measured district by district instead of as one countywide average, the figure is $125, not $139. Countywide IDA shift per class-1 home, Nassau, FYE 2024: the Nassau County IDA and the Town of Hempstead IDA together shifted $72,559,335 of school tax across 387,867 class-1 parcels. Carrying class 1's levy share at the 74.05% measured in Rockville Centre, that was about $139 a year, $11.54 a month under this since-superseded method; dividing across class-1 parcels with no class weighting gives $187.07 a year, $15.59 a month. The weighted figure was the honest one of the two and the unweighted one was printed beside it: the unweighted method assigns 100% of the shift to homes when class 1 carries about 74% of the levy, so it overstates. A genuine countywide class-1 levy share is NOT established (statutory class shares appear in neither dataset and Nassau has 56 districts with no single rate); a full-market-value proxy calibrated against Rockville Centre's known share bounds the answer at $135 to $141 a year across every defensible share. Series, both agencies, weighted: 2017 $95.52 · 2018 $108.01 · 2019 $121.01 · 2020 $132.72 · 2021 $127.78 · 2022 $140.36 · 2023 $138.62 · 2024 $138.53. Net shift countywide is UP 45% from $50,030,446 (FYE 2017) to $72,559,335 (FYE 2024) while projects fell 249 to 243, the opposite direction to this district's own series (#f-ida-trend). Like-for-like: the Town of Hempstead IDA can abate only inside its town, whose 212,683 class-1 parcels give about $94/yr weighted from that agency, so a Town of Hempstead home carries roughly $181/yr from both and a North Hempstead or Oyster Bay home about $87/yr from the county agency alone. Glen Cove IDA is a third agency and is excluded throughout. Every figure is a floor (#f-ida-roll-gap) | data.ny.gov 9rtk-3fkw by authority_name and fiscal_year_end_date, and 7vem-aaz7 roll_year='2025', county_name='Nassau', grouped by tax_class, for the 387,867 and 212,683 denominators. Derived 9/10/26. Method cross-checked against Rockville Centre: restricting to project_city='ROCKVILLE CENTRE' with 5,698 parcels and 74.05% reproduces $590.28/yr exactly (#f-ida-per-house). Tax classes H and N in the feed are the Glen Cove and Long Beach city rolls, duplicating parcels already counted, and are excluded | abatements |
| Net IDA abatement shift per class-1 home, RVC UFSD: about $590 a year, about $49.19 a month in the FYE 2024 filing, and about $4,589 cumulative over FYE 2017 to 2024. By project, FYE 2024: Avalon Bay I (80-100 Banks Ave) $287.18/yr or $23.93/mo · Avalon Bay II (80 N Centre Ave) $158.41/yr or $13.20/mo · Rockville Mill River $77.66/yr or $6.47/mo · RVC Housing Authority with Omni $67.03/yr or $5.59/mo · Rock 50 LLC $0 as filed. The four reproduce the $590.28 total exactly. By year: 2017 $461 · 2018 $494 · 2019 $529 · 2020 $729 (peak) · 2021 $609 · 2022 $594 · 2023 $583 · 2024 $590. Method: that year's net shift (ledger #f-ida-trend) × class 1's 74.05% share of the school levy (#f-class1-share) ÷ 5,698 class-1 parcels. Three things this figure is not. It is not district revenue: the levy is fixed under Education Law §2023-a, so the same total is billed either way (#f-burden-shift). It is not a payment that would arrive at once: RPTL §1803-a caps class-share movement at 1% a year, so real relief would phase in. And it is a floor, because the roll implies a shift about 36% larger than the filing reports (#f-ida-roll-gap). Class share and parcel count are held at 2025-roll values across the series, which the carried-forward roll makes reasonable and which remains an assumption. Span, stated plainly: every figure in this row is the fiscal year ending December 31, 2024, except the cumulative $4,589, which is the eight filings FYE 2017 through FYE 2024. It is not "since 2017" in the sense of through today: the 2025 and 2026 filings do not exist. No current-year figure exists, and none is printed anywhere on this site. The State feed runs only to FYE 2024; the district's $760,000 and $421,000 (#f-ida-trend) are revenue the district receives rather than this feed's measure and must not be netted against it; the new agreement's school-tax exemption amount is unpublished; and this method's class share and parcel count have no 2026-27 re-derivation. Subtracting Avalon Bay I from $590.28 to print a smaller "now" figure would be building a number no source published, and it would be wrong in both directions. What can be said about 2024 instead: the four projects other than Avalon Bay I came to $303.10 a year, about $25.26 a month ($158.41 + $77.66 + $67.03 + $0.00), and $287.18 + $303.10 = $590.28. That sub-total is a 2024 figure and is never labelled as today's | Derived 9/10/26 from ledger rows #f-ida-trend, #f-class1-share and the school levy series in #f-nassau-levy (OSC iq85-sdzs, county='Nassau', school_name Rockville Centre, FY ending 2017 to 2025, one segment row per year; FY2025 $106,470,000 reproduces #f-levy-chain exactly). IDA fiscal year N is paired with school levy fiscal year ending N | abatements · home · findings · share |
| The /abatements chart: three scenario lines, eight years, one levy. As billed is that year's school levy (#f-rvc-levy-series) × class 1's 74.05% share (#f-class1-share) ÷ 5,698 class-1 parcels, running $12,372 in 2017 to $13,500 in 2024. None granted subtracts that year's full per-home net abatement shift (#f-ida-per-house), running $11,911 to $12,909. Half never granted subtracts half of it, running $12,141 to $13,205. The 2024 gap between the top and bottom lines is $590.63 as read off the drawing, against the $590.28 the rest of this ledger carries (#f-ida-per-house). The $0.35 is pixel rounding on two independently plotted endpoints, and $590.28 is the figure of record. Unit: dollars per year per class-1 parcel. Span: each year label pairs two fiscal years, the abatement filing for the year ending December 31 and the school levy for the year ending June 30 of that same year, so "2024" is the December 31, 2024 filing against the 2023-24 levy. As of 9/12/26. Built. It is a model, not a forecast. Held constant in all three lines and all eight years: the levy itself is identical in every line, because under Education Law §2023-a the levy limit is built from the prior year's levy rather than from the tax base, so ending an abatement raises no money for the district and changes only who pays it; class 1's 74.05% share and the 5,698 parcel count are held at their 2025-roll values throughout; and the counterfactual assumes every building went up anyway, which is an assumption and not a but-for finding about any project. RPTL §1803-a would also phase any real relief in over years rather than delivering it at once | Derived 9/12/26 from ledger rows #f-rvc-levy-series, #f-class1-share, #f-ida-trend and #f-ida-per-house. Every plotted point was back-solved from the drawn SVG against the live OSC series and reproduces to within pixel rounding (±$0.40), and the eight as-billed-minus-none-granted gaps reproduce the published by-year series 461/494/529/729/609/594/583/590 to the dollar in seven of the eight years; the 2024 drawn gap rounds to 591 against the ledger's 590 | abatements |
| Nassau County house prices, FHFA annual index: about elevenfold from 1977 to 2007, +162% from 1995 to 2007, and +86% from 2000 to 2007, with +16.1% in 2005 and +7.3% in 2006 immediately before the 2007 approvals. Today's index sits about 61% above its 2007 level. In the fifty years the series covers, Nassau prices fell in only ten of them: 1976, 1989 to 1991, and 2007 to 2012. Used only for the question of whether Nassau needed a construction inducement; it is not evidence about any individual project, and no but-for finding is claimed here | FHFA, HPI for Counties (All-Transactions, developmental annual county indexes), FIPS 36059, index with 1990 base; file fetched 9/10/26. Multiples computed from the published index values (1990=100): 1977 23.62, 1995 99.21, 2000 139.43, 2007 259.72, 2025 418.23 | abatements |
| Who seats the two agencies that grant these abatements, and neither is elected. Nassau County IDA: seven members, Chairman William Rockensies, CEO Sheldon L. Shrenkel; the agency states its members are "appointed by the County Executive and approved by the Nassau County Legislature," consistent with General Municipal Law §922. Town of Hempstead IDA: established 1971, seven members, Vice Chairman Thomas Grech, no chairman listed on its own board page; the State Comptroller describes the board as appointed by the Town Supervisor, so the county Legislature has no role in seating it. That agency holds three of the five projects in this school district, including both AvalonBay phases. Neither village has an IDA: the state project feed lists exactly two authorities here, and Rockville Centre's Community Development Agency is a housing and neighborhood body chaired by the Mayor with the four Trustees, with no exemption power found. Uniform tax exemption policies exist for both agencies; neither PILOT percentage schedule was obtained, so none is quoted anywhere on this site | nassauida.org board of directors and staff directory, tohida.org board members, GML §922, OSC 2017M-233, and data.ny.gov 9rtk-3fkw distinct authority_name. All fetched 9/10/26. Fred Parola is reported as the Town agency's chief executive in trade coverage and is not confirmed on the agency's own site | abatements |
| The State Comptroller audited the Town of Hempstead IDA over the Green Acres Mall and Commons projects and reported that "The TOHIDA Board had not developed policies and procedures assessing the indirect tax impact of PILOTs." Released 12/19/2017; scope 1/1/2014 to 6/30/2017, covering whether the agency followed its own policies and whether Valley Stream UFSD 30 budgeted correctly for the PILOTs. Cited here because the indirect tax impact is exactly the figure in #f-ida-per-house, and the finding is the state's, not this site's. It is a 2017 finding about that agency's policies at that time; no claim is made here about its current practice, and none about any Rockville Centre project | OSC report 2017M-233, fetched 9/10/26 | abatements |
RVC UFSD IDA/PILOT series, FYE 2017 to 2024, all eight years (net shifted): 2017 $3,551,002 · 2018 $3,798,128 · 2019 $4,069,685 · 2020 $5,612,088 (peak) · 2021 $4,683,506 · 2022 $4,571,509 · 2023 $4,485,330 · 2024 $4,542,118. Net is 19.1% below the 2020 peak and school tax exempted is 13.6% below it, while school PILOTs paid are up 41.4% from 2017 ($936,762 to $1,324,116). The series is not monotone and must not be described as such: net rose from 2023 to 2024. Nor is it like-for-like: the filing carries 6 projects 2017-2021, 5 in 2022, 4 in 2023 and 5 in 2024, with 2015 Prudential and Lakeview Auto Sales rolling off and Rock 50 LLC arriving, so part of the decline is composition rather than changed terms. Planned end years (2026, 2031, 2039, 2040, 2040) are self-reported by the filing agency and are not verified here. Update 2026-09-10: the district's finance office states that the larger AvalonBay agreement, about $760,000 a year in direct revenue to the district, ended in the 2025-26 school year, and that a new agreement at a different property, about $421,000 a year, was recently approved with revenue starting 2026-27. Those are revenue figures the district receives and are not the same measure as school_district_pilot_made in this feed; do not net them against each other. Neither change is visible in the State filing yet, which runs only to FYE 2024; a draft estimate of 41.7% for the PILOT rise did not reproduce and is superseded by 41.4% | data.ny.gov 9rtk-3fkw, project_city='ROCKVILLE CENTRE', all 44 rows, grouped by fiscal_year_end_date, summing school_property_tax_exemption_amount and school_district_pilot_made. Re-derived 8/27/26: peak-to-2024 net −19.07%, exempted −13.59%, PILOT made 2017→2024 +41.35%, 2023→2024 net +1.27% | abatements |
| The two columns behind the net series: school tax exempted and school PILOT paid, RVC UFSD, all eight filings FYE 2017 through FYE 2024, exempted then paid, to the cent: 2017 $4,487,763.88 / $936,761.68 · 2018 $4,771,882.29 / $973,754.68 · 2019 $5,121,331.67 / $1,051,646.61 · 2020 $6,788,621.46 / $1,176,533.72 · 2021 $5,927,760.35 / $1,244,254.79 · 2022 $5,866,956.89 / $1,295,447.70 · 2023 $5,735,174.37 / $1,249,844.35 · 2024 $5,866,233.92 / $1,324,116.30. Unit: US dollars per fiscal year. Span: each figure is the fiscal year ending December 31 of the labelled year, the same convention as #f-ida-trend, whose net series is this row's first column minus its second. Restated, not stated: the State publishes per-project amounts and these are their sums, over 6 projects in the years ending 2017 to 2021, 5 in 2022, 4 in 2023 and 5 in 2024. Rounding, and it is visible on the page: /abatements prints all three columns to the dollar, each rounded on its own, so for the years ending 2018, 2020 and 2021 the printed exempted minus the printed paid is one dollar less than the printed net. The net column is the correct rounding of the exact difference and is the figure of record. No year here is like-for-like against another, because the project count changes (#f-ida-trend) | data.ny.gov 9rtk-3fkw, project_city='ROCKVILLE CENTRE', all 44 rows, grouped by fiscal_year_end_date, summing school_property_tax_exemption_amount and school_district_pilot_made. Re-fetched live 9/12/26; all sixteen sums reproduce to the cent and every dollar figure printed on /abatements is their correct rounding | abatements |
The assessment roll and the IDA filing do not reconcile on dollars. Valuing the roll's 1,424,783 of IDA-exempt AV (ledger #f-ida-roll-zero; class 2 and class 4 parcels) at the district's residual class 2-4 school rate of $5.6092 per AV unit gives ≈$7,991,893 against the filing's $5,866,234, a gap of $2,125,659, or ≈36%. Two things the gap is not: it is not missing projects (the seven roll parcels map exactly onto the five filed projects, AvalonBay I = 7 + 100 Banks Ave, Mill River = 40 Maine Ave + 3 Meehan Ln), and it is not undifferentiated. Rock 50 LLC alone is $509,158, or 24.0% of the whole gap, because it files $0 of school-tax exemption against a parcel the roll shows fully exempt. The rest: AvalonBay I $973,809, AvalonBay II $273,938, Mill River $209,365, RVC Housing Auth./Omni $159,389. What the roll does corroborate is that these parcels contribute nothing to the school base (school_taxable = 0 on all 7). Open question: Nassau leaves every exemption_amount_* column empty in the state feed, so the county's own per-parcel dollars are needed to settle the remainder | Derived 8/27/26 from ledger rows #f-class1-share, #f-rates, #f-budget26, #f-ida-roll-zero and #f-ida-rvc. Residual rate method: class-1 school levy = 3,598,468 AV × 22.47867 = $80,888,775; levy $109,240,000 − $80,888,775 = $28,351,225 falling on classes 2+3+4, whose school-taxable AV is 1,375,655 + 706,894 + 2,971,872 = 5,054,421; $28,351,225 ÷ 5,054,421 = $5.6092/AV unit. Per-parcel AV from 7vem-aaz7, 2025 roll: 7 Banks 278,506 + 100 Banks 404,700; 80 N Centre 304,007; 40 Maine 102,578 + 3 Meehan 90,330; 160 N Centre 153,890; 50 N Park 90,772 (sums to 1,424,783). The residual rate is a blend across classes 2, 3 and 4 and is not a published per-class rate, so the 36% is an order-of-magnitude disagreement rather than a precise one | abatements |
| RPTL §1803-a caps a property class's annual base-proportion growth at 1% relative to its own prior-year adjusted base proportion (not 1 percentage point absolute), for a non-city special assessing unit. Nassau County is the state's only non-city special assessing unit: RPTL §1801(a) defines "special assessing unit" as an assessing unit with a population of one million or more, and Nassau is the only county that clears that bar (New York City is the only other special assessing unit, and it falls under the separate city provisions of §1803, not §1803-a). Tompkins is not a special assessing unit: it shares a different, population-independent label with Nassau — ORPTS's "county assessing unit" — meaning the county itself performs the assessing function instead of the towns; Tompkins's population (~105,000) is far below the §1801(a) threshold. Applied to RVC UFSD: class 4 alone moves ≈$175,000/yr at the cap; classes 2+3+4 each moving 1% together ≈$284,024/yr; a 5-point levy shift from class 1 toward classes 2-4 would move $5.46M/yr but take roughly 28 years at the statutory cap | RPTL §1803-a statute text, fetched 8/27/26 (confirms the 1%-relative-to-prior-year mechanism verbatim); RPTL §1801(a) statute text, fetched 8/27/26 (confirms the one-million-population definition verbatim); ORPTS munioptions, fetched 8/27/26 ("At present, there are two county assessing units in the state: Tompkins County and Nassau County" — a distinct, population-independent ORPTS administrative category that never uses the term "special assessing unit"). The $175,000 / $284,024 / $5.46M dollar figures rest on ORPTS's published class base-proportion computation, not independently re-pulled from ORPTS in this session — UNVERIFIED here beyond the statute's mechanism, though reproduced independently by the adversarial evaluation panel | ledger reference |
| GML §859-a: before providing more than $100,000 of financial assistance to a project, an IDA must (1) adopt a resolution describing the project and the assistance, (2) deliver a copy by certified mail with return receipt or read-receipted email to the chief executive officer of each affected local taxing jurisdiction, and where the affected jurisdiction is a school district, to the district clerk and the district superintendent, (3) hold a public hearing in the city, town or village where the project locates, and (4) give at least ten days published notice of that hearing plus notice to the chief executive officer of each affected tax jurisdiction. A per-project notice-and-hearing record therefore exists for every project over $100,000. Nothing in §859-a requires an annual per-district total of tax forgone and PILOT received, which is what ask (1) on /abatements seeks | General Municipal Law §859-a, statute text, fetched 8/27/26 (subdivisions 1, 1-a, 2, 3 quoted above verbatim in substance) | abatements |
| GML §874(4)(b): when an IDA deviates from its uniform tax-exemption policy, it must notify, by certified mail or read-receipted email, the affected taxing jurisdictions — and where a school district is affected, the district clerk and superintendent specifically. This is a notice requirement: the statute grants no school-district approval, disapproval, or veto power over the deviation | General Municipal Law §874, statute text, fetched 8/27/26 | abatements |
| Net school tax shifted by school district, Nassau, FYE 2024, three agencies (Nassau County IDA, Town of Hempstead IDA, Glen Cove IDA): net $77,710,929; 169 projects carried a positive shift, and two districts net negative. Districts are assigned by matching each project's address to the 2025 assessment roll; 275 of 287 projects resolved to a single district, one (Woodcrest Village Park, $687,273) spans two districts and is carried unapportioned, and the 11 unresolved projects carry $0 in FYE 2024, so nothing is missing from the total. Top ten districts: Valley Stream 30 $12,344,515 · Uniondale $8,514,588 · Mineola $8,248,343 · Bethpage $6,293,120 · Wantagh $5,543,491 · Glen Cove $5,151,594 · Hempstead $4,678,156 · Rockville Centre $4,542,118 · Great Neck $3,800,210 · Hicksville $3,658,687. Full table, all districts: ida-by-district-2024.csv | Built from data.ny.gov 9rtk-3fkw (project net shift, FYE 2024-12-31) matched by project address to data.ny.gov 7vem-aaz7 (2025 assessment roll, school_district_name). Pulled 9/12/26, roll year 2025; built 9/13/26 | abatements · home · findings · share |
Dollars per class-1 home by school district, Nassau, FYE 2024. Method: that district's net shift (#f-ida-by-district) times class 1's share of the 2025-26 levy, divided by class-1 parcels on the 2025 roll. Class-1 share is class-1 taxable assessed value times the class-1 school rate read from a 2025-26 county tax bill in that district (one bill per district, lrv.nassaucountyny.gov parcel bill service), divided by the district's 2025-26 levy to support the budget (NYSED Property Tax Report Card). For the eleven elementary districts inside a central high school district, the denominator adds the high school levy apportioned on roll-section-1 full value; that apportionment is an assumption. The method reproduces Rockville Centre to two cents: 74.05% and $590.26 against the ledger's $590.28 (#f-ida-per-house). Results: parcel-weighted average $125 a year per class-1 home ($45,823,491 of class-1 dollars over 367,826 class-1 parcels in the 51 covered districts, which hold $71,664,940 of the county's $77,710,929 and 367,826 of its 387,867 class-1 parcels). Simple mean of the 32 positive districts $236; median $83. Of the 53 Nassau districts on the county roll, 34 carry a positive shift, 17 carry none, and two, Lawrence and Roosevelt, carry a small negative because they pay more school PILOT than they are exempted. Excluded by rule are the districts for which no class-1 rate could be read from a bill: Glen Cove and Long Beach, which assess their own rolls, and the two Suffolk districts, whose Nassau parcels are a fraction of their levy. Every other district, including the 17 with no shift, is in the denominator. Top ten per home: Valley Stream 30 $1,873 (69.2% class-1 share) · Wantagh $803 (84.4%) · Bethpage $723 (67.4%) · Mineola $670 (51.8%) · Rockville Centre $590 (74.0%) · Hempstead $416 (48.0%) · Uniondale $347 (37.5%) · Jericho $315 · Great Neck $239 · Roslyn $211. This row supersedes the $139 countywide average in #f-ida-county-per-home: that figure applied Rockville Centre's 74.05% class-1 share to the whole county, but measured district by district the parcel-weighted figure is $125, because the districts carrying the most shifted dollars (Valley Stream 30, Uniondale) have among the lowest class-1 shares. Full table: ida-per-home-by-district-2024.json | Built from #f-ida-by-district, lrv.nassaucountyny.gov parcel bill service (one bill per district, class-1 rate), and the NYSED Property Tax Report Card, 2025-26, published 5/9/25. Built 9/13/26 | abatements · home · findings · share |
| AvalonBay's four Nassau IDA filings, FYE 2024: net school tax shifted $4,454,487. By project: Avalon RVC I $2,209,808 · Avalon RVC II $1,218,958 · Avalon Great Neck LLC $1,056,735 · AVB Harbor Isle LLC negative $31,014 (it pays more school PILOT than it is exempted). Lifetime, FYE 2017 through FYE 2024: $31,497,660 across the three projects with a full series (Avalon RVC I $18,420,268, Avalon RVC II $7,314,029, Avalon Great Neck $5,763,363) | data.ny.gov 9rtk-3fkw, applicant_name AvalonBay entities, FYE 2024-12-31 and the full FYE 2017 to 2024 series. Pulled 9/12/26 | ledger reference |
| AvalonBay Communities, FY2024, from its own SEC filings: CEO Benjamin W. Schall total compensation $9,090,073; revenue $2,913,757,000; dividends paid $961,914,000; share repurchases $0; diluted EPS $7.60 on 142,458,604 diluted weighted average shares. Built against #f-avb-nassau-2024's $4,454,487 Nassau FY2024 net: 49.0% of the CEO's total compensation; 0.15% of revenue; 0.46% of dividends paid; $0.031 a diluted share (EPS would read $7.57 instead of $7.60 without it). The district's eight-year shift from all five Rockville Centre projects, $34,731,253 (FYE 2017 through FYE 2024, #f-ida-trend; three of the five are not AvalonBay's), equals 13.2 days of one year's company-wide dividends; AvalonBay's own two Rockville Centre projects, $25,734,297, equal 9.8 days. The CEO-pay comparison is a scale yardstick; the materiality yardsticks are revenue, dividends and earnings per share. A draft figure of $7.56 a share circulated 9/12/26 and does not reproduce; it is retired and replaced by $7.57 here | AvalonBay 10-K, FY2024, accession 0000915912-25-000005 and DEF 14A, filed 2025 for CEO pay. Fetched 9/12/26, built 9/13/26 | ledger reference |
| 998 Stewart Ave, Garden City, parcel 44.-79-1, sits in the Uniondale school district on the 2025 roll: class 411 apartments, full market value $32,490,600, assessment $324,906, school taxable $311,909, no exemption code. AvalonBay's FY2024 10-K Schedule III lists Avalon Garden City, 204 homes, built 2013, with no IDA assistance found for it (searched data.ny.gov 9rtk-3fkw by applicant name and by address, FYE 2017 to 2024, and the roll's four exemption-code fields, all blank). By contrast Avalon Rockville Centre II (80 N Centre Ave), 165 homes, built 2017, land $7,534,000, carries exemption code 1802 with school taxable value $0. Note: the roll names a construction entity, not AvalonBay itself, as owner of 44.-79-1, sharing AvalonBay's Arlington, VA address; the ownership link is corroborated by address, not directly stated on the roll | data.ny.gov 7vem-aaz7, 2025 roll, parcel 44.-79-1; AvalonBay 10-K FY2024 Schedule III (accession 0000915912-25-000005). Pulled 9/12/26 and 9/13/26 | ledger reference |
| Macerich closed its acquisition of Green Acres Mall 1/24/2013 (its own 8-K, date of earliest event reported January 24, 2013, filed 1/28/2013). The Hempstead IDA approved the Green Acres PILOT project 8/27/2014, more than a year and a half after the purchase closed | Macerich 8-K, accession 0001104659-13-005169, filed 1/28/2013 (date of earliest event reported January 24, 2013; verified on EDGAR 9/14/26); IDA approval date from data.ny.gov 9rtk-3fkw, date_project_approved. Pulled 9/13/26 | ledger reference |
| Avalon RVC I: approved 2007, completed 2012, self-reported planned end year 2026 | data.ny.gov 9rtk-3fkw (project-approval and completion-date fields) and AvalonBay 10-K Schedule III (completion year). Pulled 9/12/26 and 9/13/26 | ledger reference |
| The published but-for literature on business tax incentives. Timothy Bartik, "'But For' Percentages for Economic Development Incentives," Upjohn Institute working paper 18-289 (2018): across 34 estimates from 30 studies, incentives tip the location or expansion decision for roughly 2 to 25 percent of incented firms; the rest would have made the same choice anyway. Separately, Kent Gardner (Center for Governmental Research), "Evaluation of New York State Industrial Development Agencies," prepared for Empire State Development, April 1998: found "no reliable way to report job creation and retention by IDAs." Neither paper studies a Nassau project by name; both are cited as the general literature this campaign's but-for claims rest on | Upjohn Institute working paper 18-289 · Gardner, CGR, April 1998, via policyarchive.org. Fetched 9/13/26 | ledger reference |
| Nassau County Comptroller, "Limited Review of the Nassau County Industrial Development Agency," released 12/28/2020, covering 2015 through June 2019: 69% of reviewed projects missed their employment goals in one or more years; one recipient reported 543 jobs to the agency and 5 jobs to the State in the same period; $112.8 million was abated on projects whose stated job goals ranged from zero to 13 jobs; $556,250 was paid to a consultant found to have a conflict of interest | Nassau County Comptroller, Limited Review of the Nassau County IDA, 12/28/2020. Fetched 9/13/26 | ledger reference |
| Two State Comptroller audits of Nassau IDAs. OSC 2017M-233 (Hempstead IDA): the board "had not developed policies and procedures assessing the indirect tax impact of PILOTs"; six of seven reviewed PILOTs were induced before any cost-benefit analysis existed; at both Green Acres public hearings, "with the exception of TOHIDA officials and a court reporter, no one attended the meeting." OSC 2020M-139 (Glen Cove IDA): auditors could not tell whether job goals were met on eight of ten reviewed projects; $300,875 was misallocated away from the school district and library; seven of ten projects sat in default with no recapture pursued. Disclaimers on the underlying data: the Authorities Budget Office states it "does not verify or confirm the accuracy of this data"; OSC's own 2026 statewide IDA report states it does not independently verify agency-reported figures either | OSC 2017M-233 · OSC 2020M-139 · ABO, IDA project data disclaimer · OSC, 2026 statewide IDA performance report. Fetched 9/13/26 | ledger reference |
| Glen Cove IDA's MRB Group cost-benefit analysis, March 2026, on a 162-unit housing project: tax benefits-to-costs ratio 0.84; total ratio rises to 3.86 once $68,860,921 of private wages is added, of which $23,414,589 is one-time construction wages for 225 construction jobs, against 33 permanent jobs. The word "school" does not appear in the document. Neither the Nassau County IDA nor the Town of Hempstead IDA publishes a per-project cost-benefit analysis: the Nassau County IDA's own site carries 401 documents across 45 project pages and none is one; its "cost/benefit" step is Part IV of the applicant's own intake form, filed with a $2,500 deposit. GML §859-a(5)(b)'s cost-benefit requirement was added by Chapter 563 of 2015 | Glen Cove IDA, MRB Group cost-benefit analysis, March 2026 · nassauida.org project-document count. Fetched 9/13/26 | ledger reference |
| Assembly bill A4927 (2025-26, same as Senate bill S132), sponsor's memo: "the amount of money is negligible to the large, multi-national corporations that benefit from agreements with IDAs." S132 was referred to committee 1/8/2025 and was never taken up. A separate bill, S256A, would expand IDA authority into residential development; it has been reported out of the Local Government committee twice and sat in the Finance committee as of 5/5/2026. The only school-district protection enacted since 2015, Chapter 32 of 2023 (S1337/A977), gives school districts notice only, no consent or veto | nyassembly.gov, A4927 sponsor memo · S132 bill status · S256 bill status · S1337, Chapter 32 of 2023. Fetched 9/13/26 | ledger reference |
| Where to show up, September 2026. Nassau County IDA board: Thursday 9/24/2026, 6:15 pm, Legislative Chambers, 1550 Franklin Ave, Mineola; livestreamed. Nassau County Legislature: Monday 9/28/2026, 1:00 pm, same building; three-minute public comment by written slip to the Clerk. Town of Hempstead IDA: Tuesday 9/29/2026, 9:00 am, Old Courtroom, 350 Front St, Hempstead. Hempstead Town Board: Monday 10/5/2026, 10:30 am. Checked 9/13/26; re-check before any date is used in a public-facing announcement, since meeting schedules move | nassauida.org event page · nassaucountyny.gov/2357 · tohida.org 2026 schedule · hempsteadny.gov/523. Fetched 9/13/26 | ledger reference |
| Jobs promised against jobs delivered, Nassau IDA projects, FYE 2017 through FYE 2024, 2,034 project-years: aggregate delivered 11,706.5 of 14,996.0 promised full-time-equivalent jobs, 78.1%. Of the 310 project-years that carry an estimate, 52.3% met or beat it and 39.4% delivered under half of what was promised. 60 project-years shifted school tax while reporting zero current jobs; 107 project-years shifted school tax while reporting fewer jobs than the project had before receiving assistance. Market-rate housing is 13 of the top 25 recipients by dollars: $145,109,125 shifted over eight years against 254 FTEs reported, or $571,296 per job. Definitions: "promised" is the agency's own estimated FTE at application; "delivered" is that project-year's self-reported current FTE; both are self-reported to the State and are not independently audited (see #f-osc-audits on the state's own verification disclaimer) | Built from data.ny.gov 9rtk-3fkw, all Nassau County IDA and Town of Hempstead IDA project-years FYE 2017-12-31 through FYE 2024-12-31, self-reported estimated and current FTE fields. Pulled 9/12/26, built 9/13/26 | ledger reference |
| Matter of Baldwin Union Free School District v. County of Nassau, 22 N.Y.3d 606 (N.Y. Ct. App., decided 2/18/2014): Nassau County's Local Law 18 (2010), which tried to shift real-property tax-refund liability (the "County Guarantee") from the county to individual taxing districts, was struck down as exceeding the county's Municipal Home Rule Law and constitutional authority to supersede a special state tax law. Only the State can repeal the County Guarantee; the county cannot do it unilaterally by local law | Official reporter, nycourts.gov, 2014 NY Slip Op 01103, fetched 8/27/26 | ledger reference |
| NYC pied-à-terre surcharge: Tax Law §§1350-1356 ("City surcharge on property that does not serve as a primary residence"), enacted as Part HH of the FY2027 enacted budget, signed 5/28/2026, applies beginning the NYC tax year starting 7/1/2026, sunsets 6/30/2031. Reaches only NYC class-1 (1-3 family, $5M+ market value) and class-2 condo/co-op ($1M+) non-primary residences. Revenue estimates diverge: NYC Comptroller $340M-$380M/yr vs. the Governor's office $500M/yr | NYS Division of Budget, FY27 enacted budget signing announcement · Holland & Knight summary, June 2026 (Part HH citation, effective/sunset dates). Re-verified 8/27/26 | ledger reference |