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Proposing how tax exempt cemetery land could help fund some schools districts

WBFO News photo by Eileen Buckley

Tax-exempt cemetery property means a loss in revenue for area school districts surrounded by cemeteries. State Senator Tim Kennedy of Buffalo stood across from Mount Calvary Cemetery on Harlem Road in Cheektowaga Thursday where he announced proposed legislation to close the funding gap for school districts.

Kennedy points to what he said are large parcels of land surrounding several school districts in Erie County as well as many across the region and state. Kennedy is proposing legislation he said would offer some relief to 'overburdened' districts that can not benefit from school tax dollars because cemetery land is not on the tax rolls.

Credit WBFO News photo by Eileen Buckley
NYS Senator Tim Kennedy stands on Harlem Road across from the Mount Calvary Cemetery in Cheektowaga to propose his legislation for school districts. Cleveland Hill Schools

"We are taking about specifically cemeteries in these school districts," said Senator Kennedy. "Those lands make up significant portions of a school district that can not be developed for commercial or residential use. They contribute nothing to the local school tax base."

Kennedy said the bill would generate needed funds based on tax-exempt cemeteries sitting in school districts.

In the Cheektowaga Central School District there are approximately 27-cemeteries along more than 250-acres of cemetery land.  There are seven in the Cleveland Hill School District over 300-acres of tax-exempt cemeteries.   

Credit WBFO News photo by Eileen Buckley
School bus rolls by Mount Calvary Cemetery on Harlem Road in Cheektowaga during news conference.

Kennedy was joined in his news briefing with those district school leaders.

Cleveland Hill Schools Superintendent Jon MacSwan contacted Kennedy about the idea where it would have the potential to generate more than $300,000 in school funding.

"As some say this would be benefiting schools, I say more that it benefits the taxpayer," stated MacSwan. "Any additional money that we would be getting through this legislation, we would look to take it right off our tax levy."

The proposed bill would generate $106,000 for the Cheektowaga District.

Cheektowaga Superintendent Dennis Kane said providing that additional funding for lost tax revenue would  offer his schools a 'much-needed' boost to the schools.  

"We have a school right back on the other side that looks at a cemetery," said Kane.  

Kennedy insists this would not effect tax-exempt status for the cemetery owners.

Credit WBFO News photo by Eileen Buckley
Mount Calvary Cemetery on Harlem Road in Cheektowaga.

"These cemetery are not going to be taxed by any means. We believe the cemeteries should remain tax-exempt," said Kennedy. "The state should allow funding to come to elevate that burden on the local property tax payers."

Kennedy said there is a federal model in place to create a funding formula that could provided needed funding for many districts.

However, Kennedy was not aware if any other state in the nation has tried this type of funding formula, and when pressed by reporters about where the new funding would come from, Kennedy responded by saying lawmakers would need to propose it in the state budget.