New York Consolidated Laws, Education Law - EDN § 2529. Tax election

The board of education may call a special election in the manner provided in article fifty-three of this chapter and submit to the qualified voters of the school district a proposition to expend a sum of money in excess of twenty-five thousand dollars for an addition to, or change of site, or purchase of a new site or structure, or for grading or improving a school site, or for the purchase of lands and buildings for agricultural, athletic, playground or social center purposes, or for building any new school, or for the erection of an addition to any school, or for the reconstruction or repair of any school.  Such expenditures, when made pursuant to this section, shall be made only during the fiscal year for which a tax is to be levied.  The provisions of article fifty-three shall apply to such elections.