The New York State Court of Appeals has ruled in favor of school districts with regard to Nassau County’s attempt to repeal the so-called “County Guarantee.”

In a decision dated February 18, 2014, the Court affirmed the Appellate Division, Second Department’s holding that the Nassau County Legislature’s enactment of Local Law 18, which purported to repeal the County Guarantee, was an unconstitutional exercise of power and therefore was invalid, unenforceable and void. Accordingly, the County Guarantee remains intact and continues to protect school districts in Nassau County from liability from tax certiorari proceedings.