ECS
From the ECS State Policy Database
2000 State Policies / Activities

Education Commission of the States • 700 Broadway, Suite 810 • Denver, CO 80203-3442 • 303.299.3600 • fax 303.296.8332 • www.ecs.org

The following summary includes policies enacted in 2000. This database is made possible by your state's fiscal support of the Education Commission of the States (ECS). Most entries are legislative, although rules/regulations and executive orders that make substantive changes are included. Every effort is made to collect the latest available version of policies; in some instances, recent changes might not be reflected. For expediency purposes minimal attention has been paid to style (capitalization, punctuation) and format. To view the documents, click on the blue triangle next to the topic of interest. To view all, press the button located at the top labeled "Expand All."

Please cite use of the database as: Education Commission of the States (ECS) State Policy Database, retrieved [date].

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ALApproved by voters 11/2000P-12PROPOSED AMENDMENT NUMBER 4 (ACT NO. 2000-242) Amends the State Constitution; repeals the provision that no district school ad valorem tax shall be voted upon or collected except in those counties that are levying and collecting a special countywide ad valorem tax.
Title: V. 6
Source: Lexis-Nexis/StateNet

AZApproved by voters 11/2000P-12
Community College
(S.B. 1007E) Provides for an increase to the transaction privilege tax rate from 5.0% to 5.6% to provide greater funding for teacher salaries, to increase the school year, for the development of a system to measure school performance based on student achievement and a database to track student attendance and academic performance, and to provide additional funding for other maintenance and operation education programs, University research and development programs and community college workforce development; makes the act conditional on the voter approving the general transaction privilege tax rate increase at the next general election. Legislative Council analysis: http://www.sosaz.com/election/2000/info/pubpamphlet/english/prop301.htm

Proposition 301 approved in November 2000 election with 53.5% voter support.
Title: Proposition 301
Source: Arizona Secretary of State Web site

CAUnofficially approved by Voters 11/2000P-12
Community College
PROPOSITION 39 Authorizes bonds for construction, reconstruction, rehabilitation or replacement of school facilities if approved by 55% vote for projects evaluated by schools, community college districts, county education offices for safety, class size, and information technology needs.
Title: V. 29
Source: Lexis-Nexis/StateNet

GAApproved by voters 11/2000P-12QUESTION C (HB 446-2000) Provides that any person who is a citizen and resident of Georgia and who is an unremarried surviving spouse of a member of the U.S. Armed Forces who was killed in any war or armed conflict in which the Armed Forces engaged shall be granted a homestead exemption from all ad valorem taxation for state, county, municipal and school purposes.
Title: V. 10
Source: Lexis-Nexis/StateNet

OKApproved by voters 11/2000P-12STATE QUESTION 690 (HJR 1019-2000) Amends the State Constitution concerning ad valorem tax levies; provides procedure for making certain ad valorem tax levies permanent; allows each school district to decide to eliminate the need for an annual election for an emergency levy, local support levy, and building fund levy.
Title: V. 5
Source: Lexis-Nexis/StateNet

WAApproved by voters 11/2000P-12Initiative 722 asked, "Shall certain 1999 tax and fee increases be nullified, vehicles exempted from property taxes, and property tax increases (except new construction) limited to 2% annually?"
Title: Ballot Initiative 722
Source: http://www.vote.wa.gov/2000/vote2000/results/measures.tpl?m_id=722&m_code=I

WAApproved by voters 11/2000P-12This measure would declare null and void tax and fee increases adopted without voter approval by state and local governments between July 2, 1999, and December 31, 1999. Vehicles would be exempted from property taxes. The limit on property tax increases, starting with the 1999 valuation level, would be the lower of 2% per year or the inflation rate. A separate limit would apply to new construction, and maintenance improvements would be exempt from tax.
Title: Initiative 722
Source: Secretary of State

NJVetoed 10/2000P-12Revises eligibility criteria of school districts for senior citizen stabilization aid; increases per pupil aid amount; states additional supplemental stabilization aid shall be paid to any district located in whole or in part in a municipality that has a population of 30% senior citizens; provides the aid shall be equal to $ 500 multiplied by the districts residential enrollment who reside in such a municipality; provides a region school district tax levy calculation formula.
Title: S.B. 110
Source: Lexis-Nexis/StateNet

CASigned into law 09/2000P-12
Postsec.
Community College
Requires the State Board of Education to develop criteria for the review and approval of charter school petitions. Makes technical revisions relating to passage of local school bond measures. Prohibits issuance of the bonds unless the property tax rate levied to meet the requirements of indebtedness incurred by a school district or community college district at a single election doesn't exceed a certain amount.
Title: A.B. 2659
Source: Lexis-Nexis/StateNet

NYSigned into law 08/2000P-12Relates to the apportionment of school taxes; provides that where determined that a city or town has implemented a reassessment at full value on the current role, it may establish special equalization rates for other cities or towns within that school district by adjusting the latest State Equalization Rates for those cities or towns to the appropriate current role.
Title: S.B. 7774
Source: Lexis-Nexis/StateNet

NYSigned into law 08/2000P-12Establishes special equalization rates in assessing units having an electric generating facility for the purposes of apportioning school district taxes.
Title: S.B. 8115
Source: Lexis-Nexis/StateNet

CASigned into law 07/2000P-12Chapter No. 76; Relates to existing law which requires the Superintendent of Public Instruction, for the 2000-01 fiscal year, to certify to the Controller amounts that do not exceed the amounts needed to fund the revenue limits of school districts and county superintendents of schools and to adjust those amounts, as specified. Specifies that this requirement applies to 2000-01 fiscal year and every fiscal year thereafter and would delete the requirement that the revenue limits be adjusted.
Title: A.B. 2880
Source: Lexis-Nexis/StateNet

CARe-referred to Senate Committee on Local Government 06/2000P-12Applies existing law which requires the county auditor, in each fiscal year, to allocate property tax revenue to local jurisdictions in accordance with specified formulas and procedures, to the 2001-02 fiscal year and each fiscal year thereafter. Requires any excess revenues, remaining after allocation to county superintendents of schools for purposes of special education, to be allocated among the county, cities, and special districts.
Title: A.B. 822
Source: Lexis-Nexis/StateNet

CASigned into law 06/2000P-12Allows a credit for each taxable year beginning on or after 01/01/2000, to credentialed teachers in an amount equal to specified amounts depending upon years of service as a teacher.
Title: A.B. 2879
Source: Lexis-Nexis/StateNet

COSigned into law 06/2000P-12Concerns the assessment of property for tax purposes; specifies that the definition of "school" for property tax purposes includes a licensed child care center that employs educators trained by a private occupational school where the private occupational school provides preschool through eighth grade educational training and is licensed by the Department of Education.
Title: H.B. 1268
Source: Lexis-Nexis/StateNet

FLSigned into law 06/2000P-12Relates to ad valorem taxation; delays the year of implementation of provisions which require that, in connection with renewal of specified exemptions, applicant's and applicant's spouse's social security numbers are required; provides for assessment of tangible personal property after adjustments by value adjustment board; maintains exemption from taxation for property leased from governmental agency if agency continues to use property for exclusively educational purposes.
Title: S.B. 290
Source: Lexis-Nexis/StateNet

ILSigned into law 06/2000P-12Public Act No. 91-723; When state institution is located in a district in which the state owns 45% or more of the total land area, the district is compensated with tax-equivalent grants. After 1995, and each fiscal year thereafter (previously was only through 2001), affected districts to receive grants equal to 0.5% of the equalized assessed valuation of the land owned by the state.
Title: H.B. 3406
Source: Lexis-Nexis/StateNet

ILSigned into law 06/2000P-12
Postsec.
Amends the Prepaid Tuition Act and the Probate Act of 1975; provides that the Section exempting the assets and income of the Prepaid Tuition Trust Fund from taxation under the Income Tax Act are exempt from the sunset provisions of that Act; provides that a prepaid tuition contract shall be considered an investment for the purpose of investing a ward's money under the Probate Act of 1975; effective immediately.
Title: S.B. 1537
Source: Lexis-Nexis/StateNet

ILSigned into law 06/2000P-12Amends the School Code; changes when a school board may amend a certificate of tax levy to when a change in the assessed valuation resulting from application of the equalization multiplier causes the school district's tax extensions to be less than the maximum permissive tax allowed by law or the maximum tax rate allowed by voter approved referendum, instead of when the change in the assessed valuation causes the district's operation tax rate to be less than required to qualify for the maximum amount of state aid.
Title: H.B. 3435
Source: Lexis-Nexis/StateNet

ALSigned into law 05/2000P-12Authorizes a class 6 city, with respect to commercial property, for a period of up to 15 years, to abate all or any part of the portion of municipal ad valorem taxes in excess of 20 mills allocated for educational purposes.
Title: H.B. 494
Source: Lexis-Nexis/StateNet

COSigned into law 05/2000Postsec.Concerns an income tax credit for monetary contributions to the Colorado Institute for Telecommunication Education.
Title: H.B. 1052
Source: Lexis-Nexis/StateNet

FLVetoed 05/2000P-12Relates to school district revenue; limits the ability of counties to levy school impact fees; provides for the distribution to school boards of certain funds appropriated in the General Appropriations Act; provides a procedure by which counties may amend a prior year's budget.
Title: H.B. 2179
Source: Lexis-Nexis/StateNet

MTSigned into law 05/2000P-12Reduces property taxes by increasing direct state aid to school districts; clarifies that the amount of motor vehicle disposition attributable to certain levies is a local government reimbursement; provides increased state funding.
Title: H.B. 4A
Source: Lexis-Nexis/StateNet

ALSigned into law 04/2000P-12Proposes an amendment to the Constitution; repeals the provision that no school district district ad valorem tax shall be voted upon or collected except in those counties that are levying and collecting a special countywide ad valorem tax.
Title: H.B. 123
Source: Lexis-Nexis/StateNet

MDSigned into law 04/2000P-12Designates the week of August 11, 2000, through August 17, 2000, as a tax-free week during which various sales and use tax exemptions will apply; defines the term accessory items; provides for exemptions from the sales and use tax for various clothing and accessory items during the back-to-school tax-free shopping week.
Title: H.B. 170, S.B. 103
Source: Lexis-Nexis/StateNet

NESigned into law 04/2000P-12Relates to revenue and taxation; changes provisions relating to the Nebraska Budget Act, tax levies, joint public agencies, taxation of public property, and school finance; changes the operative date of changes made by Laws 1999; provides operative dates; repeals the original sections; declares an emergency.
Title: L.B. 968
Source: Lexis-Nexis/StateNet

NEVetoed 04/2000P-12Relates to School Finance; changes the calculation of local effort rate; adjusts levy amounts.
Title: L.B. 1107
Source: Lexis-Nexis/StateNet

GASigned into law 03/2000P-12Relates to the allotment of homeowner tax relief funds to counties and local school districts; changes the manner in which ad valorem tax credit amounts are calculated.
Title: H.B. 1403
Source: Lexis-Nexis/StateNet

SDSigned into law 03/2000P-12This bill reduces the maximum tax rates that a school district may levy starting in the year 2001. The rates are reduced in the following manner: Agricultural Property from 4.7 mills to 3.33 mills, Owner occupied property from 7.56 mills to 5.36, Non-Agricultural Acreage from 5.7 mills to 4.33 mills, the maximum tax rate on all other property is reduced from 16.5 mills to 13.93 mills.
Title: S.B. 199
Source: Lexis-Nexis/StateNet

SDSigned into law 03/2000P-12Revises the property tax levies for the general fund of a school district.
Title: H.B. 1139
Source: Lexis-Nexis/StateNet

VASigned into law 03/2000P-12Authorizes establishment of special tax districts within counties containing town operating a school district; provides for calculation and distribution of revenues; provides for make up of arbitration panel to settle disputes.
Title: S.B. 483
Source: Lexis-Nexis/StateNet

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