Brentwood Union Free School District v. State

OPINION OF THE COURT

State aid to public education is allocated to school districts such as the plaintiff according to a complex formula (see, Education Law § 3602) that since 1980 has included a component based on the total adjusted gross income reported by taxpayers residing in each school district. The total adjusted gross income of taxpayers within a given district has an inverse relationship to the amount of State aid allocated to that district, i.e., the higher the total adjusted gross income within the district, the less State aid that district will receive, and vice versa. Shortly…