From the ECS State Policy Database Finance--Taxes/Revenues

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. Please cite use of the database as: Education Commission of the States (ECS) State Policy Database, retrieved [date]. State Status/Date Level Summary ME SIGNED 07/2013 P-12 Property Tax Component of Funding Formula S.P. 51 Requires the property fiscal capacity component of the school funding formula to be based on a 2-year average of the property values of a municipality included in a school administrative unit (SAU) in fiscal year 2014-15 and a 3-year average in fiscal year 201... More... VT Signed into law 05/2013 P-12 Property Tax Rates and Base Education Amount H.B. 265 Act No. 52 (H.265) relates to the education property tax rates and base education amount for fiscal year 2014. Sec. 1 sets the base homestead education property tax rate at $0.94 and the base nonresidential education property tax rate at $1.44 for fiscal year ... More... CO to governor 03/2013 P-12 Cap 2012-13 School Land Revenues Transfers S.B. 112 Joint Budget Committee. The bill caps the 2012-13 state fiscal year transfer of interest and income earned on the investment of moneys in the public school fund to the state public school fund at $20 million and ensures that, for the 2012-13 state fiscal year,... More... NH Adopted 12/2012 P-12 Education Tax Credit Program NH ADC Rev 3201.01-08; 3202.01-.03; 3203.01-.03; NH ADC Rev 3204.01, 02; NH ADC Rev 3205.01; NH ADC Rev 3206.01, 02 Chapter Rev 3200 sets forth the Department's proposed rules for the application procedure for a scholarship organization applying to accept scholarship donations, the application procedure for a business organization or business enterprise applying for a tax c... More... PA Passed 06/2012 P-12 Select Committee to Study District and Local Government Sources of Revenue H.R. 774 Resolution establishing a select committee to investigate and review the interrelationship between all current sources of school district and local government tax revenue, with a focus on property taxes, the current system of Federal and State funding of schoo... More... NH Veto overridden: legislature has overridden governor's veto 06/2012 P-12 EducationTax Credit H.B. 1607/S.B. 372 Establishes an education tax credit against the business profits tax and/or the business enterprise tax for business organizations and business enterprises that contribute to scholarship organizations which award scholarships to be used by students to defray e... More... NE Signed into law 04/2012 P-12 Appraised Value of School Lands L.B. 800 Changes provisions relating to appraised value of school lands. Specifies that appraised value is to be determined by the Board of Educational Lands and Funds. http://www.nebraskalegislature.gov/FloorDocs/Current/PDF/Slip/LB800.pdf... More... NH Signed into law 07/2011 P-12 Tax Adjustments Tied to Local Education Grants H.B. 622 Allows for the adjustment in the method of calculating the partial payment of taxes related to an increase or decrease in local education taxes resulting from a change to the town's or city's adequate education grant or excess tax amount. The change applies to... More... OH Signed into law 06/2011 P-12 Local Property Tax or Income Tax Levy H.B. 153 - Local Property Tax or Income Tax Levy Establishes the procedure for a district to levy a property tax or income tax. Pages 752-757 of 1000: http://www.legislature.state.oh.us/BillText129/129_HB_153_EN_part3.pdf... More... KS Signed into law 05/2011 P-12 Finance H.B. 2015 Continues the statewide tax levy for funding public schools.... More... CO Signed into law 05/2011 P-12 Public Education Fund Tax Contribution S.B. 109 Creates a voluntary contribution designation benefiting the Public Education Fund to appear on the state individual tax return forms. Allows taxpayers to designate a contribution to the fund. http://www.leg.state.co.us/clics/clics2011a/csl.nsf/fsbillcont3/3311... More... MT Signed into law 05/2011 P-12 Revenues, Shared Services, Reporting S.B. 329 Excerpts from the fiscal note: SB 329, as amended, increases the basic and per-ANB entitlements for K-12 public schools by 1.1% in FY 2012 and by 0.63% in FY 2013. The bill eliminates the 0.76% growth factor on school block grants after FY 2011 and retains oil... More... ND Signed into law 05/2011 P-12 Funding Formula S.B. 2150 - Multiple Provisions Revises the funding formula: weighting factors related to English Language Learners, special education and isolated schools. Adds a middle school factor with a sunset clause. Makes baseline funding adjustments. Modifies the calculation of the statewide average... More... AZ Signed into law 04/2011 P-12 Taxation S.B. 1263--Overrides Increases the amount of local override funding that school districts would receive in FY 2012 and FY 2013 relative to current law by basing their override funding on what their Revenue Control Limit (RCL) would be if the per pupil "base level" was increased fo... More... RI SIGNED BY GOVERNOR. 06/2010 P-12 "Race to the Top" Round Two H.J.R. 8175 Joint resolution supporting the Federal "Race to the Top" grant program and urging the governor and the Rhode Island Department of Elementary and Secondary Education to submit a competitive application for the Race to the Top Round Two. ... More... GA Signed into law 06/2010 P-12 Amendment to Transparency in Government Act H.B. 1013 Requires local boards of education to submit specified information on tax revenues to the department of audits and accounts for posting on a searchable Web site accessible by the public. http://www.legis.state.ga.us/legis/2009_10/pdf/hb1013.pdf... More... AL Signed into law 04/2010 P-12 Bonds to Support Public Education H.B. 743 The state of Alabama issued $66.5 million in bonds dedicated toward public education. These bonds were paid for through dedicated state excise tax revenue. Details about this borrowing program must be provided to the chairs of the house education appropriation... More... AZ Signed into law 04/2010 P-12 Finance H.B. 2386 Relates to school district override elections; amends a notification date; relates to a special program for children with disabilities in preschool programs; relates to budget balance carryforwards; limits special budget overrides that were previously approved... More... UT Signed into law 03/2010 P-12 Property Tax Revenue H.B. 295 Amends provisions in the Minimum School Program Act related to certain uses of school district property tax revenue. Allows local school boards to use revenue collected from capital property tax levies for general fund purposes for fiscal years 2010-11 and 201... More... NE Signed into law 02/2010 P-12 Potential Revenue Source L.B. 235 Provides the Board of Educational Lands and Funds with the power to issue leases relating to solar and wind energy and enter into contracts relating to carbon sequestration rights. http://www.nebraskalegislature.gov/FloorDocs/Current/PDF/Slip/LB235.pdf... More... IA Signed into law 01/2010 P-12 School Budget Review Committee H.B. 2030 Modifies membership and duties of the School Budget Review Committee. Duties modify relate to review of a school district's unexpended fund balance upon a school district's request for supplemental aid due to an unusual financial circumstance; requires that a ... More... CA Vetoed 10/2009 P-12 Creation of Education Finance Districts A.B. 267 Authorizes school districts to create an education finance district that may impose a qualified special tax that applies uniformly to all taxpayers or all real property within the school district or education finance district pursuant to specified procedures. ... More... PA Signed into law 10/2009 P-12 Educational Improvement Tax Credit Program H.B. 1531 Makes amendments to the Tax Reform Code. These amendments include provision that makes changes to the Educational Improvement Tax Credit (EITC) program: Adds students with a disability and special education schools to those benefitting from the program; increa... More... IL Signed into law 08/2009 P-12 Calculation of a District's Spending/Taxation Cap S.B. 2051 Provides that, with respect to equalized assessed valuation data, if a school district has approved or does not approve an increase in its limiting rate, the Extension Limitation Equalized Assessed Valuation of the district must be determined by the use of a s... More... OH Vetoed 07/2009 P-12 Tangible Personal Property Phase-Out Impacted Districts H.B. 1 - Section 3318.011 Excludes tangible personal property phase-out impacted districts from the definition of "average taxable value". Defines "tangible personal property phase-out impacted district" as a school district for which the taxable value of its tangible personal property... More... OH Signed into law 07/2009 P-12 School District Operating Levies H.B. 1 - Section 5705.219, 5705.2110, 5705.211 Makes changes to the methods by which school district operating levies are approved. Pages 2449-2455 of 3120: http://www.legislature.state.oh.us/BillText128/128_HB_1_EN_N.pdf... More... OH Signed into law 07/2009 P-12 Conversion Levies H.B. 1 - Section 5705.219 From the DOE summary of H.B. 1: --Authorizes school districts levying current expense taxes with an aggregate effective tax rate exceeding 20 mills on residential/agricultural real property to convert that excess millage, with voter approval, to a single lev... More... OR Signed into law 06/2009 P-12 Revenues H.B. 2014 Requires a state agency or state official that issues a permit for structural improvements to collect construction taxes imposed by a school district; exempts long term care facilities, residential care facilities, and continuing care retirement communities fr... More... TX Signed into law 06/2009 P-12 Bonds H.B. 3646 - Sections 69-72 Section 69: Adds new section 45.0531. Authorizes the state board by rule to establish a percentage of the cost value of the permanent school fund to be reserved from use in guaranteeing bonds. Section 70: Requires districts seeking state guarantee of eligible ... More... TX Signed into law 06/2009 P-12 District Finance H.B. 3646 - Sections 66-68 and 86 Section 66: Establishes provisions allowing a school district to adopt a budget after the district adopts a tax rate for the tax year in which the fiscal year covered by the budget begins. Section 86 makes a conforming change in the Tax Code. Section 67: Adds ... More... VT Signed into law 06/2009 P-12 Reduces Property Tax Rates H.B. 12 Decreases the educational property tax base rates to $ 1.35 for nonresidential property and $ 0.86 for homestead property. http://www.leg.state.vt.us/docs/2010/Acts/ACT060.pdf... More... NE Signed into law 05/2009 Postsec. Research Tax Credits L.B. 555 Allows any business firm which makes expenditures in research and experimental activities as defined in section 174 of the Internal Revenue Code of 1986, as amended, on the campus of a college or university in this state or at a facility owned by a college or ... More... AL Signed into law 05/2009 P-12 County Education Tax Elections H.B. 253 (Constitutional Amendment) Proposes an amendment to the Constitution to provide that special county education taxes taxes may be levied by a majority vote, not by three-fifths vote, of those voting at the election.... More... TX Adopted 04/2009 P-12 State Aid for Ad Valorem Tax Credits 19 TAC 2.61.AA.61.1019 Establishes rules concerning additional state aid for ad valorem tax credits under the Texas Economic Development Act. Allows the commissioner of education to implement and administer the provisions of the Texas Education Code (TEC), which authorizes an eligib... More... IN Signed into law 04/2009 P-12 Tax Distribution H.B. 1432 Relates to county auditor tax distributions; requires the county auditor to distribute the part of the certified distribution that constitutes property tax replacement credits to other taxing units not later than ten days after the county treasurer receives th... More... ID Signed into law 03/2009 P-12 Finance S.B. 1091 Relates to Urban Renewal Districts; revises application for school levies for supplemental maintenance and operation for calculating the tax rate. Chapter 50 http://www.legislature.idaho.gov/legislation/2009/S1091PrinterFriendly.htm ... More... NV Signed into law 03/2009 P-12 Finance I.P. 1 Imposes an additional tax on the gross receipts from the rental of transient lodging in certain counties to be deposited into the state Supplemental School Support Fund for distribution to school districts and charter schools; requires voter approval. Chapter ... More... SD Signed into law 03/2009 P-12 property tax S.B. 149 Revises the annual property tax levies for the general fund of a school district; provides that any adjustment to the levy for agricultural property shall be based upon the change in the statewide agricultural taxable valuation and the reclassification of agri... More... WI Signed into law 02/2009 P-12 Postsec. Act 2 - Finances and Appropriations S.B. 62 Provides a total of $2,630,000 in grant moneys to certain organizations in the building trades to provide job training and retraining programs, including training in green building and the installation of alternative energy systems. The following organizations... More... CO Rejected by voters 09/2008 P-12 Funding for Pre-K to 12 Education Amendment 59 Proposes an amendment to the Constitution concerning the manner in which the state funds public education from preschool to 12th grade; requires that any revenue that the state would otherwise be required to refund pursuant to the constitutional limit on state... More... IL Signed into law 08/2008 P-12 Assorted Amendments to the School Code S.B. 2482 Repeals the Professional Development Block Grant. Amends requirements related to annual census for special education, such that census must include students age 3 to 21 (rather than birth to 21) receiving special education services. Eliminates requirement that... More... AZ Signed into law 06/2008 P-12 Charters tax-exempt H.B. 2330 Provides that property and buildings, including land, improvements, furniture, and equipment, that are owned by a nonprofit organization that operates as a charter school are exempt from taxation. Chapter 252 http://www.azleg.gov/FormatDocument.asp?inDoc=/legt... More... AL Signed into law 05/2008 P-12 Taxes S.B. 556 Amends policies relating to the creation of a tax increment district.... More... IA Signed into law 05/2008 P-12 Revenue for School Infrastructure H.F. 2663 Repeals the local option sales and services tax for school infrastructure purposes by using the revenues from the increase in the state sales and use taxes for replacing lost school district revenues resulting from the repeal, providing property tax relief, pr... More... FL Rejected by voters 04/2008 Community College Postsec. Local Tax for Community Colleges Amend. 8 Proposes an amendment to the Constitution to require that the Legislature authorize counties to levy a local option sales tax to supplement community college funding. Requires voter approval to levy the tax. Provides that approved taxes will sunset after 5 yea... More... FL Removed from Ballot 04/2008 P-12 Property Taxes for Schools Amend. V. 5 2008 Ballot., (BALLOT MEASURE NO. 5) Replaces state required school property taxes with state revenues generating an equivalent hold harmless amount for schools through one or more of the following options, the repealing sales tax exemptions not specifically e... More... ID Signed into law 03/2008 P-12 Virtual schools H.B. 567 Amends existing law to provide that the Idaho Digital Learning Academy is an educational institution for sales and use tax exemption purposes. Chapter 172 http://www3.idaho.gov/oasis/H0567.html... More... ID Signed into law 03/2008 P-12 Finance H.B. 418 Amends existing law relating to cooperative service agencies to provide that approval of a facility levy requires a sixty-six and two-thirds percent affirmative vote of all votes cast in the districts combined as though the electors voting in such election wer... More... TN Signed into law 03/2008 P-12 Sales Tax Holiday S.B. 2730 Alters the dates of the 2008 school sales tax holiday for sales tax on certain clothing, school supplies, school art supplies, and computers (between 12:01 a.m. on Friday, April 25, 2008, and 11:59 p.m. on Sunday, April 27, 2008.) http://www.legislature.state.... More... SD Signed into law 02/2008 P-12 Finance H.B. 1120 Revises property tax levies for the general fund of a school district; provides maximum tax levies for agricultural property, an owner-occupied single- family dwelling, nonagricultural acreage property, and all other property within the district. Slightly red... More... MD Enacted 11/2007 P-12 School Funding Formula and Revenues H.B. 1A Relates to funding for public and private elementary, secondary, and postsecondary education and community colleges; relates to property assessments, agreements between county governments and electric generation facilities for payments in lieu of taxes, the Ag... More... MD Enacted 11/2007 P-12 Video Lottery Funding for Education H.B. 4A Adds a new article to the State Constitution to authorize video lottery terminal gaming in the State for the primary purpose of providing funds for public education; limits the number of video lottery terminals; limits the number of licenses that the State may... More... IL Veto overridden: legislature has overridden governor's veto 10/2007 P-12 School Facility Occupation Tax S.B. 835 Creates the "school facility occupation tax". This tax for up to 1% of the cost of business transactionsmust be voted on in a county wide referendum, and all revenue must be used to support the construction or maintenance of school facilities. Bill: http://ww... More... NJ Rejected by voters 09/2007 P-12 Property Tax Relief V. 5 Public Question 1 Property tax. Dedicated annual revenue of an amount equal to a tax rate of 1% under the state sales tax for property tax reform FAILED 47-53 http://www.nj.gov/oag/elections/2007results/public-question-1-tax-reform-2007.pdf... More... OR Signed into law 07/2007 P-12 Construction Taxes S.B. 1036 Restricts local government power to impose construction excise taxes; authorizes school districts to impose construction taxes; dedicates revenues from such taxes to school construction; authorizes a school district to pledge construction taxes to the payment ... More... HI Signed into law 07/2007 P-12 School Impact Fees H.B. 19 Creates new section regarding school impact fees. Requires new residential developments to contribute toward the construction of new or expansion of existing public school facilities. Provides for the designation of school impact districts. Directs the departm... More... VT Signed into law 06/2007 P-12 Controlling Costs While Maintaining Quality H.B. 526 Provides for a slight rollback in property tax assessments for this year and would place a cap on property evaluations in the future. In addition, requires studies that look at: high-spending school districts, special education cost and the feasibility of ado... More... VT Signed into law 06/2007 P-12 Misc. Provisions S.B. 93 Amends provisions regarding joint contract school districts, genders and dates of birth of pupils, base contract amounts, K-12 tuition agreement terms, transportation assistance for technical education, salaries, school budgets, property tax revenue and rates,... More... NE Signed into law 05/2007 P-12 Elections to Exceed Property Tax Limit L.B. 289 Changes procedure relating to elections to exceed the property tax levy limit. Specifies that the method of voting at the meeting will protect the secrecy of the ballot. http://uniweb.legislature.ne.gov/FloorDocs/Current/PDF/Slip/LB289.pdf... More... VT Signed into law 05/2007 P-12 Statewide Education Property Tax Rate Adjustment H.B. 88 Reduces the statewide education property tax rates from the statutory rates of $ 1.10 homestead and $ 1.59 nonresidential to new rates, for fiscal year 2008 only, of $ 0.90 homestead and $ 1.39 nonresidential; and to reduce the household income base percentage... More... NY Signed into law 04/2007 P-12 High Tax Aid S.B. 2107 - Part B, Section 16-a Creates new section 3602 in the education code. Establishes $99.99 million two-tier High Tax Aid providing funding to eligible districts statewide. Provides districts eligible for Tier 1 Aid are those in counties where the countywide tax levy from residential ... More... UT Sent to Governor 03/2007 P-12 New School District Property Tax Amendments H.B. 58 Prohibits certain new school districts from levying a property tax prior to the year in which the district assumes responsibility for student instruction; allows the existing district to impose a property tax on the new district during the period it provides i... More... WV Signed into law 03/2007 P-12 Public School Finance S.B. 541 Relates to public school finances; requires local share to be calculated assuming properties are being assessed at sixty percent of market value; increases the limit on revenue generated by the regular school board levy; amends "growth county" definition and c... More... WY Vetoed 03/2007 P-12 Federal Mineral Royalties Deposits H.B. 278 Requires federal mineral royalties above $200 million to be deposited to the common school account within the permanent land fund after the required deposit into another account has been made. http://legisweb.state.wy.us/2007/Enroll/HB0278.pdf ... More... TX Adopted 02/2007 P-12 Need for Lower Property Taxes S.C.R. 20 Based on the premise that the legislature finds that the existing need for lower school district property taxes constitutes an emergency for the people of Texas. Based on legislative actions taken following the Texas Supreme Court decision in Neeley v. West Or... More... UT Adopted 11/2006 P-12 Funding for Reading Improvement Programs R277-422 Allows a school district to budget an increased amount of ad valorem property tax revenue in addition to revenue from new growth without the required advertising (notice) requirements based on the date of voted leeway approval for Reading Improvement Programs... More... ID Rejected by voters 11/2006 P-12 Sales Tax and Local Public Schools Investment Fund Proposition 1 Relates to K-12 public school funding. Adds 1% sales tax rate, revenue stream for this component of K-12 local public school funding; creates the Local Public Schools Investment Fund which must be used for supporting students in the classroom and improving lo... More... ID Approved by voters 11/2006 P-12 Property Tax Ballot Initiative Advisory Vote Submits an advisory vote to the electors regarding whether the state keep the property tax relief adopted in August 2006, reducing property taxes by approximately $260 million, and protecting funding for public schools by keeping the sales tax at 6%. http://ww... More... OH Rejected by Voters. 11/2006 Postsec. Revenues to partially fund college scholarships V. 3 (STATE ISSUE 3; Initiative Petition) Proposes a Constitutional amendment to permit up to 31,500 slot machines at seven horse racing tracks and at two Cleveland non-track locations; permits expanded gaming in Cuyahoga County if approved by the county's voters; ... More... SD Unofficially approved by Voters. 11/2006 P-12 Revenue for "Education Enhancement" V. 5 (INITIATED MEASURE 2) Increases the tax on cigarettes and tobacco products; dedicates revenue for tobacco prevention and cessation program, for property tax reduction, for education enhancement and for health care; makes an appropriation.... More... AL Approved by voters 11/2006 P-12 Minimum 10 Mills Property Tax Statewide Amendment Number Two Proposes an amendment to the state constitution to require at least 10 mills of property tax are levied for every school district in the state. http://www.sos.state.al.us/downloads/dl3.cfm?trgturl=election/2006/general/statecert-constitutionalamendments-2006-0... More... WY Approved by voters 11/2006 P-12 Postsec. Limits Property Tax Revenue Redistribution to School Districts V. 2 Proposes an amendment (amendment B) to the Constitution to repeal the current limitation on the amount of property tax revenues that may be redistributed by the state through the School Foundation Program Account from school districts with greater property tax... More... PA Vetoed 10/2006 P-12 Local Ability to Levy Tax S.B. 157 Amends the Local Tax Enabling Act of 1965. Authorizes political subdivisions and school districts, including independent school districts, to levy taxes on persons, transactions, occupations and personal property. Provides for exemptions from the head tax and... More... MI Signed into law 09/2006 P-12 Forest Property School District Tax Exemption S.B. 912 Provides a local school district property tax exemption for a qualified forest property; requires a filed affidavit or certificate; allows an appeal for review of summer taxes or, if there is not a summer levy of school taxes, with the December board of review... More... MI Signed into law 09/2006 P-12 Forest Property School District Operating Mill Levy Exemption S.B. 914 Exempts qualified forest property from school district operating mills levied for school operating purposes. http://www.legislature.mi.gov/documents/2005-2006/publicact/pdf/2006-PA-0380.pdf... More... ID Signed into law 08/2006 P-12 Property Tax Relief Act H.B. 1A Creates the Property Tax Relief Act. Eliminates the education maintenance and operation levy on real property, which will reduce property taxes by $260 million, and replaces that amount with a raise in the sales tax, which will generate $ 210 million annually,... More... NY Signed into law 07/2006 P-12 Private Schools Eligible for Tax Abatements A.B. 11797 Includes private elementary or secondary school as eligible premises for purposes of tax abatements in New York city.... More... HI Became law without governor's signature 07/2006 P-12 School Impact Fee Working Group S.B. 2708 Requires the school impact fee working group to submit supplemental findings and recommendations, including any proposed legislation, to the legislature no less than 20 days before the convening of the 2007 session. Makes an appropriation for the operation of ... More... NJ Signed into law 07/2006 P-12 Postsec. Community College Revenue For School Facilities Projects Debt A.B. 4705 Raises the cigarette tax rate 17 1/2 cents per pack and changes tobacco products wholesale sales tax on moist snuff to a weight-based tax; provides for a portion of the cigarette tax and tobacco products wholesale sales tax revenues to be appropriated annually... More... PA Signed into law 06/2006 P-12 School Funding and Taxes H.B. 39A Provides for taxation by school districts, the state funds formula, tax relief in first class cities, school district choice, voter participation and other school district options. Makes an appropriation. Prohibits prior authorized taxation. Provides for insta... More... LA Signed into law 06/2006 P-12 Parishwide School District of the Parish of Cameron S.B. 32 Recognizes that the parish of Cameron has suffered wide-spread devastation and crippling disruption from the effects of Hurricane Rita prohibiting normal recovery and restoration. Creates the Parishwide School District of the Parish of Cameron. Provides that... More... IA Signed into law 06/2006 P-12 Sharing Property Taxes H.B. 2764 Authorizes a school district to share its portion of incremental property taxes with a contiguous school district. http://coolice.legis.state.ia.us/Cool-ICE/default.asp?Category=billinfo&Service=Billbook&menu=false&hbill=HF2764... More... IA Signed into law 06/2006 P-12 Property Taxation Interim Study Committee H.B. 2792 - Section 48 Requests the legislative council to establish an equity in property taxation interim study committee to review the provisions of chapter 257 and develop one or more proposals that will equalize property tax rates applicable pursuant to the basic school foundat... More... IA Signed into law 06/2006 P-12 District Financial Reports S.B. 2272 - Section 14-15 Directs each local board to annually develop, maintain, and distribute a financial report. Provides that the objective of the financial report shall be to facilitate public access to a variety of information and statistics relating to the education funding re... More... TX Signed into law 05/2006 P-12 School Finance Reform H.B. 1C Relates to public school finance, property tax relief, public school accountability and programs. Requires school districts to reduce their M&O tax rates in 2006 to 88.67 percent of their 2005 M&O tax rate. School districts would receive "hold harmless" fundin... More... VT Became law without GOVERNOR'S signature. 05/2006 P-12 Education Finance Simplification H.B. 880 Relates to education finance simplification; entitles a homestead owner to an additional property tax adjustment amount equal to one percent of the amount of income tax refund which the claimant elects to allocate to payment of homestead property tax; establis... More... AL Signed into law 04/2006 P-12 Sales Tax Exemption H.B. 564 Exempts any athletic event conducted by a public or nonpublic primary or secondary school under the auspices of the Alabama High School Athletic Association from 4% sales tax. The tax amount which would have been collected pursuant to this subdivision will con... More... ID Signed into law 04/2006 P-12 Exemption from Property Tax H.B. 778 Allows a partial exemption from property tax if property is used for nonprofit school or educational purposes. http://www3.state.id.us/oasis/H0778.html#engr... More... AZ Vetoed 04/2006 P-12 Maximum Tax Rate for School Districts S.B. 1206 Establishes a maximum tax rate that school districts can impose on taxpayers. Prohibits school boardsto fix, levy or assess a primary property tax rate that is higher than the current year's rate if the district meets the following criteria: 1. The total prima... More... VA Signed into law 04/2006 P-12 Sales Tax Exemptions for School supplies S.B. 571 Provides a sales and use tax exemption, beginning in 2006, for certain school-related items purchased during a specific three-day period during August each year. The exempt items are (i) school supplies, where the selling price of each item is $20 or less, and... More... UT Signed into law 03/2006 P-12 Creates an Education Fund H.B. 294 Creates an Education Fund to receive all revenues from taxes on intangible property or from a tax on income; and makes technical corrections. http://www.le.state.ut.us/~2006/bills/hbillenr/hb0294.pdf... More... WA Signed into law 03/2006 P-12 Temporary Increase in Levy Base H.B. 2812 The temporary increase in the levy base authorized by the 2004 Legislature for calendar years 2005 through 2007 is continued for 2008 and thereafter. The temporary increase in the levy base was to account for the difference between the state funds that school ... More... VA Signed into law 03/2006 P-12 H.B. 532 Provides a sales and use tax exemption, beginning in 2006, for certain school supplies, clothing and footwear purchased during a three-day period each year beginning on the first Friday in August. The exempt items are: each school supply item with a selling pr... More... NH Signed into law 02/2006 P-12 Formula for funding public education H.B. 100 Repeals the education property tax effective March 31, 2005; distributes state education assistance in the form of state education grants, which are determined on a municipality-by-municipality basis under a formula that calculates a municipality's need for as... More... WI Signed into law 01/2006 P-12 Drug Crime Revenue for School Fund A.B. 40 (Act No. 91) Relates to the forfeiture of money derived from a drug crime; provides that forfeiture expenses includes all expenses of the proceedings for forfeiture and sale, including expenses of seizure, maintenance of custody, advertising, court costs, investigation cos... More... HI Became law without governor's signature 07/2005 P-12 Postsec. Impact Fees S.B. 1814 Authorizes the department of education to assess and collect impact fees as fair share contributions of developers for state public school facilities construction. http://www.capitol.hawaii.gov/sessioncurrent/bills/sb1814_hd2_.htm... More... TX SENT TO THE GOVERNOR 06/2005 P-12 Community College Career Centers H.B. 1253 From bill analysis: This bill amends the Development Corporation Act of 1979 (the Act) to allow industrial development corporations to undertake projects required or suitable for career centers. Under current law, an industrial development corporation (corpora... More... TX SENT TO THE GOVERNOR 06/2005 P-12 Postsec. H.B. 1765 From fiscal note: The bill creates the Texas Emerging Technology Fund as a dedicated account in the general revenue fund. Requires that 50 percent of the money appropriated to the Texas Emerging Technology Fund be used for incentives for private or nonprofit e... More... CO Signed into law 05/2005 P-12 Postsec. Community College Additional Revenues for Education H.B. 1350 From the fiscal note: This bill specifies that moneys in the General Fund Exempt Account shall be appropriated or transferred in the following manner: • if the voters approve the ballot issue set forth in HJR05-1057 (submitted to the voters as Referendum "D"),... More... KS Became law without governor's signature 04/2005 P-12 Funding Formulas, Bonds, Tax Levies and Mill Rates H.B. 2247 (section 19-29) Establishes procedures for local tax levies. Establishes in every district a fund called the teacher salary enhancement fund. Creates a formula for determining a district's cost of living weighting. Authorizes any balance remaining in a district's vocational e... More... AR Signed into law 03/2005 P-12 School Election Code H.B. 2468 Amends sections of the Arkansas code pertaining to school elections. Specifies that the annual school election may concern only issues authorized to be on the ballot by the Arkansas Constitution or by statute and no other issues shall appear on the ballot. Per... More... UT Signed into law 03/2005 Postsec. Individual Income Tax Contributions for Education H.B. 7 Repeals language designating certain individual income tax contributions to higher education because the contributions failed to generate $30,000 per year for three consecutive taxable years and the State Tax Commission was required by statute to remove the de... More... ND Signed into law 03/2005 P-12 Education Funding Study S.B. 2404 Directs a study of education funding by the legislative council. 1. The legislative council shall study enhanced funding for elementary and secondary education and methods, including sales tax, income tax, and tax exemptions, by which the state's reliance on... More... WI Vetoed 03/2005 P-12 Community College Postsec. School District Revenue Limits A.B. 58 Relates to school district revenue limits and levy limits for cities, villages, towns, counties, and technical college districts. Generally, the bill prohibits a political subdivision from increasing its levy by a percentage that exceeds the percentage change ... More... VT Signed into law 02/2005 P-12 Education Property Tax Rates H.B. 61 Reduces education property tax rates for fiscal year 2006. http://www.leg.state.vt.us/docs/legdoc.cfm?URL=/docs/2006/acts/ACT001.HTM... More... ME Signed into law 01/2005 P-12 Education Costs and Property Taxes H.P. 6 Increases the State share of education costs; provides for reduction in property taxes; reduces government spending at all levels; provides a formula for adjustment of levy calculation; creates the Maine Budget Stabilization Fund; provides for transfers from a... More... MI Signed into law 11/2004 P-12 Special Education and ISDs H.B. 5839 Clarifies and limits duration of intermediate school district millages to fund special education and vocational education; relates to the limited use of bonds for special education and vocational education facilities. http://www.michiganlegislature.org/mileg.... More... CA Vetoed 09/2004 P-12 Property Tax Revenue Shifts S.B. 1909 Requires the auditor of a qualified county to increase the amount of ad valorem property tax revenue allocated to that county by the county equity amount, and to commensurately reduce the amount of ad valorem property tax revenue allocated to that county's Edu... More... CA Vetoed 09/2004 P-12 Controller: Financial Reports S.B. 1791 Requires the Controller to collect data regarding the total assessed valuation of all taxable property in each school district and compile the information on a county basis. Requires data to be made available on the Controller's web site. http://www.leginfo.ca... More... ME On November 2004 Ballot 09/2004 P-12 Limits on Real and Property Taxes Ballot Initiative TITLE: An Act to Impose Limits on Real and Personal Property Taxes QUESTION: "Do you want to limit property taxes to 1% of the assessed value of the property?" ... More... CA Signed into law 09/2004 P-12 Special Interest License Plates S.B. 1213 Increases the amount of the fees imposed for issuance and renewal of specified special interest license plates approved by the DMV in consultation with the California Arts Council. Requires the council to use the revenue exclusively for arts education and loca... More... MI Signed into law 08/2004 P-12 Casino Gaming Tax H.B. 4612 Increases the wagering tax imposed on the adjusted gross receipts of an authorized casino gaming licensee; provides an increase in the taxation of a gaming licensee by a city due as the result of a development agreement; increases the percentage of the moneys ... More... IL Signed into law 08/2004 P-12 State Aid Formula Local Resources Exclusion S.B. 2362 Amends the School Code. In the State aid formula provisions, provides that calculation of Available Local Resources shall exclude tax amnesty funds received as a result of Public Act 93-26. http://www.legis.state.il.us/legislation/publicacts/fulltext.asp?Name=... More... NY Signed into law 07/2004 P-12 Emergency Appropriations for Support of Government A.B. 11761 Enacts provisions of law necessary to implement emergency appropriations for the support of government; amends the property tax law relating to improving the administration of the school tax relief program and other laws; extends the quick draw lottery game; e... More... RI Became law without GOVERNOR'S signature. 07/2004 P-12 Education Equity and Property Tax Relief Act H.B. 8318 Adds a new chapter: the Education Equity and Property Tax Relief Act; creates a joint legislative committee to establish a permanent education foundation and education formula for the state. ... More... FL Emergency Rule Adoption 07/2004 P-12 Books, Clothing and School Supplies Sales FAC 12AER04-5 Implements the provisions of the law specifying a period during which the sale of certain books, clothing, and school supplies are exempt from sales and use tax. Ensures that the public is notified in the most expedient and appropriate means regarding the exem... More... RI Became law without GOVERNOR'S signature. 07/2004 P-12 Education Equity and Property Tax Relief Act S.B. 3182 Creates the "Education Equity and Property Tax Relief Act, " and would create a joint legislative committee of ten members to establish a permanent education foundation and education formula for the state - the committee's final report is due October 1, 2005..... More... TN Signed into law 06/2004 P-12 Tax Deductions for Charitable School Organizations H.B. 1302 Creates tax credit for qualified contributions for qualified public school support organizations; provides that seventy-five percent of the operating and implementation costs shall be satisfied from any increase in local sales tax revenues and twenty-five perc... More... OK Signed into law 06/2004 P-12 Ad Valorem Reimbursement Fund S.B. 912 Relates to Ad Valorem Reimbursement Fund to reimburse counties for school districts that claim a loss of revenues due to a tax exemption granted for a new or expanded manufacturing or research and development facility. http://www2.lsb.state.ok.us/2003-04SB/sb9... More... AZ Signed into law 06/2004 P-12 License Plates for Character Education H.B. 2206 Requires the Arizona Department of Transportation (ADOT) to issue character education special license plates if the Department of Education (DOE) pays $32,000 by January 1, 2005; provides for allocation of monies through a private nonprofit foundation; provide... More... FL Signed into law 05/2004 P-12 Postsec. Community College Sales Tax Holiday H.B. 237 Specifies the period each year during which sales of clothing, books and school supplies are exempt from sales tax; provides definitions and exceptions; provides reduction in motor fuel tax for one month; provides dealer requirements; authorizes dealers to man... More... MI Signed into law 05/2004 P-12 Education Tax Collection H.B. 5545 Revises reimbursement for collection of State Education Tax to certain cities and counties; provides that the cities and counties may keep $2.50 each parcel for property in the county for the tax collected before transmitting the tax collected to the State Tre... More... VT Signed into law 05/2004 P-12 Rutland H.B. 774 Authorizes the Rutland school commissioners to adopt annual general fund budgets without voter approval provided that the actual homestead tax rate in a year does not exceed the adjusted equalized homestead rate established by the state; authorizes the board o... More... TX Rule Adoption 05/2004 P-12 Foundation School Program 19 TAC 105.A.105.1 Amends rules concerning the foundation school program. Relates to rules for the definition of tax and levy and tax collection. TEXAS REG 95053 (SN) http://www.tea.state.tx.us/rules/tacupdates/may2004/ch062.pdf... More... IA Vetoed 05/2004 P-12 Tax Credits S.F. 2295 Allows individual income tax credits for contributions made to certain school tuition organizations and including an applicability date provision. http://coolice.legis.state.ia.us/Cool-ICE/default.asp?Category=billinfo&Service=Billbook&hbill=SF2295... More... ME Signed into law 05/2004 P-12 Educational Funding and Property Tax Relief S.P. 761 The bill provides that by fiscal year 2009-10 the state share of kindergarten to grade 12 education funding, as described by essential programs and services, must be 55%. It also establishes a local cost share expectation for property tax years beginning on o... More... GA Signed into law 05/2004 P-12 Sales Tax Exemption H.B. 1184 Renewed the exemptions from state sales and use tax, so as to provide for an exemption with respect to the sale of certain school supplies, clothing, footwear, computers, and computer related accessories for a limited period of time in 2004. http://www.legis.s... More... WI Vetoed 04/2004 Community College Revenue Bonds to Finance Services S.B. 384 From Legislative Reference Bureau: This bill authorizes a technical college district board, with the approval of the state Technical College System Board, to enter into a contract with a business to provide job training, adult basic education, vocational and p... More... KY Signed into law 04/2004 P-12 School Finance H.B. 163 Amends KRS 160.615 to require payments and returns to be submitted to the Revenue Cabinet rather than the school districts. Creates new sections of KRS 160.613 to 160.617 to provide for the administration of the tax by the Revenue Cabinet and provides for the... More... KY Signed into law 04/2004 P-12 Local Taxation H.B. 458 Amend KRS 67.750 to revise the definitions of "employee," "gross receipts," and "internal revenue code"; define "sales revenue" and add school districts and other special taxing districts to the definition of "tax district"; amend KRS 67.753, 67.755, 67.760, 6... More... CT Signed into law 03/2004 Postsec. Authorization of Bonds S.B. 30 Concerns an authorization of bonds of the state for higher education capital improvements and other purposes; implements the Governors budget recommendations. http://www.cga.state.ct.us/2004/act/Pa/2004PA-00003-R00SB-00030-PA.htm... More... AR Became law without GOVERNOR'S signature. 02/2004 P-12 Revenue for Education H.B. 1030 Provides additional revenue to fund the education system; increases sales and wholesale vending tax; imposes sales tax on certain services; creates the Educational Adequacy Trust Fund. http://www.arkleg.state.ar.us/ftproot/bills/2003s2/public/HB1030.pdf... More... AR Signed into law 02/2004 P-12 Ad Valorem Property Tax H.B. 1162 Increases the uniform rate of ad valorem property tax by three mills subject to the approval of the voters in this state to be used solely for maintenance and operation of public schools. http://www.arkleg.state.ar.us/ftproot/bills/2003s2/public/HB1162.pdf... More... AR Signed into law 02/2004 P-12 School Tax Rate Constitutional Amendment S.B. 73 Amends the procedures to implement Amendment 74 (SB 36) to the State Constitution relating to whether or not a school district is currently in compliance with the uniform tax rate. http://www.arkleg.state.ar.us/ftproot/bills/2003s2/public/SB36.pdf and http://w... More... AR Signed into law 02/2004 P-12 Tax Amnesty Program H.B. 1100 Creates a State Tax Penalty and Interest Amnesty Program for taxpayers who make a voluntary payment of State taxes during the period of July 1, 2004 through December 31, 2004; provides all moneys collected under the program would be deposited in a special Publ... More... AR Signed into law 01/2004 P-12 School District and Assessed Property S.B. 21 Clarifies the computation of the value of assessed property within a school district and a redevelopment district; amends state funding to the school district with regard to such assessments. http://www.arkleg.state.ar.us/ftproot/bills/2003s2/public/SB21.pdf... More... AR Signed into law 01/2004 P-12 Sales Tax and Instructional Materials H.B. 1028 Clarifies the exemption of sales tax to the sale of textbooks and instructional materials to state school districts and state public schools that receive state funding or state purchases for free distribution. http://www.arkleg.state.ar.us/ftproot/bills/2003s2... More... AR Signed into law 01/2004 P-12 School Tax Rate Constitutional Amendment S.B. 36 Proposes a constitutional amendment; relates to the approval of school tax rates; amends provisions regarding sale of bonds; known as the Amendment 74 Enabling Act of 2003. Amended by SB 73. http://www.arkleg.state.ar.us/ftproot/bills/2003s2/public/SB36.pdf an... More... PA Signed into law 12/2003 P-12 Background Checks and Educational Improvement Tax Credit S.B. 80 Amends the Public School Code. Amends provisions related to background checks of prospective employees, tax levy and limitations, per capita taxes, tuition for certain exceptional children in charter schools for the deaf and blind, Head Start supplemental assi... More... FL Signed into law 11/2003 P-12 Florida Education Finance Program S.B. 22 Increases funding for the Florida Education Finance Program through partial reduction of tax credits for contributions to nonprofit scholarship- funding organizations based on estimated student enrollment; specifies total amount of tax credits and carry forwar... More... ME November 2003 Ballot 11/2003 P-12 Education Funding Question 1B Competing Measure: Do you want to lower property taxes and avoid the need for a significant increase in state taxes by phasing in a 55% state contribution to the cost of public education and by providing expanded property tax relief? http://www.state.me.us/sos... More... ME November 2003 Ballot 11/2003 P-12 Education Funding Question 1C Allows voter to vote against both the Citizen Initiative (Question 1A) and the Competing Measure (Question 1B). http://www.maine.gov/sos/cec/elec/intent.pdf... More... AL Amendment did not pass - bill became law without GOVERNOR'S signature 09/2003 P-12 Excellence Initiative Fund Statewide Amendment No. 1 (H.B. 1) Proposing an amendment to the Constitution of Alabama of 1901, establishing the Alabama Excellence Initiative Fund which may be used to fund programs including, but not limited to, the furtherance of excellence in public education, college scholarships, health... More... NC Signed into law 08/2003 P-12 State Fund for Certain Moneys S.B. 965 An Act to amend the North Carolina Constitution to provide that the General Assembly may place clear proceeds of civil penalties, civil forfeitures, and civil fines collected by a state agency in a state fund to be used exclusively for maintaining free public ... More... CA Signed into law 08/2003 P-12 Local Government Finance A.B. 1766 Decreases, for the fiscal adjustment period, the amount of ad valorem property tax revenue allocated to a county's Educational Revenue Augmentation Fund. Requires this amount to be allocated to each county's Sales and Use Tax Compensation Fund, created by this... More... IL Signed into law 07/2003 P-12 School District Additional or Supplemental Budgets H.B. 3101 Provides if a school district adopts, in a fiscal year, an additional or supplemental budget as a result of the voters in the school district having voted in favor of an increase in the annual tax rate for educational or operations and maintenance purposes or ... More... IL Signed into law 06/2003 P-12 Riverboat Gambling Act S.B. 1606 Amends the Riverboat Gambling Act. Increases the admission tax and the wagering tax. Provides that the additional wagering tax revenues shall be paid into the Common School Fund. Imposes a privilege tax on the business of riverboat gambling based on adjusted g... More... IL Signed into law 06/2003 P-12 Riverboat Gambling Act S.B. 1607 Amends the Riverboat Gambling Act. Provides intent to assist economic development and increase revenue to support education. http://www.legis.state.il.us/legislation/fulltext.asp?DocName=&SessionId=3&GA=93&DocTypeId=SB&DocNum=1607... More... IL Signed into law 06/2003 P-12 Tax Delinquency Amnesty Act S.B. 969 Creates the Tax Delinquency Amnesty Act for the payment of certain taxes due to the state. Provides that interest and penalties for taxes paid during the amnesty period shall be abated and not collected. Excludes taxpayers who are parties to criminal investiga... More... TX Signed into law 06/2003 P-12 School Fund Composition and Transfers S.B. 206 Relates to the composition of the Permanent School Fund and the Available School Fund and to procedures governing transfers from the Permanent School Fund to the Available School Fund.... More... TX Signed into law 06/2003 P-12 Sale and Lease of Public School Land H.B. 2249 Relates to sale and lease of public school land. Currently, the School Land Board (SLB) does not have the authority to use brokers to market land, charges no reinstatement fee, and allows a purchaser five years to reinstate a claim. C.S.H.B. 2249 changes the ... More... VT Signed into law 06/2003 Postsec. Higher Education Investment Plan H.B. 141 Relates to the state higher education investment plan income tax credit; provides that contributions to such account shall be eligible for a credit against income tax.... More... AL Signed into law 06/2003 P-12 Income Tax Revenue H.B. 19 Relates to individual and corporate income tax to provide for funding for the public education; distribution of revenue to Education Trust Fund and Alabama Excellence Initiative Fund; contingent on voter approval of constitional amendment (HB1) http://alisdb.... More... WA Signed into law 06/2003 P-12 State Property Taxes S.B. 6058 Modifies the distribution of state property taxes. For the 2005-2006 school year, requires that an amount equal to three hundred dollars per full-time equivalent student in all school districts be deposited in the student achievement fund to be distributed to... More... TX Signed into law 06/2003 P-12 School District Property Values S.B. 671 Relates to the determination of school district property values and the accountability of appraisal district operations. This bill provides for greater equalization of property tax valuations.... More... GA Signed into law 06/2003 P-12 Postsec. Sales Tax Holiday H.B. 43 Section 12 provides a 4-day sales tax holiday for school supplies, clothing, eye wear and certain technology items. http://www.legis.state.ga.us/legis/2003_04/sum/hb43.htm... More... NE GOVERNOR'S veto overridden by LEGISLATURE. 05/2003 P-12 Community College School Levies and State Aid L.B. 540 Amends provisions relating to state aid, allowable growth for school district budgets, school levies. Provides for a statutory computation of annual community college area state aid eligibility. http://www.unicam.state.ne.us/Legal/SLIP_LB540.pdf.... More... GA Signed into law 05/2003 P-12 Assessment, Maximum Class size, Instruction, Revenue S.B. 249 Revises provisions relating to payment of fees for advanced placement tests; revises provision relating to the release of certain test questions; deletes provision that students with alternate assessments shall not count for accountability purposes; changes pr... More... AZ Signed into law 05/2003 P-12 Postsec. Community College Property Tax Assessment and Levy Increases S.B. 1331 Prohibits a community college district, county, city, or town from levying or assessing primary property tax rates higher than the prior year if its governing board failed to comply with Truth in Taxation (TNT) noticing and hearing requirements.  It also would... More... AZ Signed into law 05/2003 P-12 Nonstate Aid School Districts H.B. 2126 Allow a "non-state aid" school district to increase its property tax rate in order to fund anticipated enrollment growth, subject to certain limitations. http://www.azleg.state.az.us/DocumentsForBill.asp?Bill_Number=HB2126 ... More... ID Signed into law 05/2003 P-12 Unsafe and Unhealthy Schools H.B. 403 Establishes a safe school facilities levy; establishes criteria under which the levy may be imposed and allows for judicial confirmation when the safety levy fails; brings all pending lawsuits under the constitutionally based Education Claims Act. http://www3.... More... IL Signed into law 05/2003 P-12 Impact fees H.B. 528 -- Public Act 93-330 Adds a new authorization to the Counties Code and Municipal Code for purposes of implementing ordinances regarding developer donations or impact fees and only for the expenditures thereof. "Public grounds for schools" is defined as including land or site impr... More... ID Signed into law 04/2003 P-12 School Bond Equalization Levy H.B. 319 Relates to the school bond levy equalization support program to change the time limitations which govern certain bond and bond levy amounts; provides a special application of state payment provisions; requires reports by school districts. http://www3.state.id.... More... NM Signed into law 04/2003 P-12 Job Mentorship Tax Credit H.B. 572 Creates the job mentorship tax credit; providing income tax and corporate income tax credits for employment of youth participating in career preparation education programs.... More... ID Signed into law 04/2003 P-12 Charter School Property Tax Exemption H.B. 255 Amends existing law to provide that property used primarily for charter school purposes is exempt from property taxation; and to provide for the assessment of property used for charter school purposes and business purposes. http://www3.state.id.us/oasis/H0255... More... MS Signed into law 03/2003 P-12 Timber Disposal on Highways to Benefit Education Enhancment Fund S.B. 2102 Allows the Mississippi Transportation Commission to enter into an agreement with the state forestry commission for the general supervision and management of timber on selected portions of the rights-of-way of the interstate highway system and those completed s... More... UT Signed into law 03/2003 P-12 Education Support License Plates S.B. 176 Modifies the Motor Vehicles Code by adding a Public Education Support special group license plate to provide financial support to the state public education.... More... SD Signed into law 03/2003 P-12 Property Taxes H.B. 1064 Revises the property taxes of the general fund of a school district (rates for personal dwellings, agricultural, etc.) All levies are to be imposed on valuations where the median level of assessment represents eighty-five percent of market value as determined... More... CO Signed into law 03/2003 P-12 General Fund Appropriation S.B. 195 Concerns the amount of general fund appropriation for the states share of districts total program funding required to be made to be in compliance with the Constitution; makes provisions regarding public school finance.http://www.leg.state.co.us/2003a/pubhome.n... More... WY Signed into law 03/2003 P-12 Amendment for Public Schools Constitutional Amendment A (S.J.R. 6) Proposes a Constitutional amendment. The adoption of this amendment eliminates a maximum on the amount of revenues rebated from school districts with assessed valuations exceeding statewide averages. http://legisweb.state.wy.us/2003/enroll/sj0006.pdf and ht... More... AR Signed by Governor 02/2003 Postsec. Community College County Tax for Community Colleges H.B. 1019 Requires a county sales tax levied for maintenance and operation of any technical college, two-year college, community college or satellite campus of a community college to be distributed directly to the college.http://www.arkleg.state.ar.us/ftproot/bills/2003... More... MI Signed into law 12/2002 P-12 Reimbursement of School District S.B. 1417 Modifies state reimbursement to intermediate school districts in renaissance zones. http://www.mileg.org/documents/2001-2002/publicact/pdf/2002-PA-0745.pdf... More... AZ Approved by voters 11/2002 P-12 State School Trust Land Revenues Proposition 300 Directs earnings above the 2000-2001 level to be deposited in the classroom site fund for class size reduction, teacher raises, and other specified purposes; including interest on installment sales of state lands as expendable revenues; requiring fund transfer... More... AZ Approved by voters 11/2002 P-12 Indian Gaming Preservation and Self-Reliance Act Proposition 202 Directs governor to approve new tribal gaming compacts. 1% to 8% of tribes' gross income goes to the state to fund school district programs statewide for classroom size reduction, teacher salary increases, reading and dropout prevention and other non-educati... More... GA Approved by voters 11/2002 P-12 Change school tax homestead exemption for those 62 or older STATEWIDE REFERENDUM A (2001, HB 299) Relates to homestead exemptions from school district ad valorem taxation for educational purposes for residents who are 62 years of age or older; changes the income limitation provisions of such exemption.... More... MO Rejected by voters 11/2002 P-12 Additional tobacco tax for early childhood and other programs Proposition A Imposes an additional tax per cigarette and other tobacco products, with the new revenues placed into a Healthy Families Trust Fund to be used for hospital trauma care and emergency preparedness; health care treatment and access; prescription drug assistance f... More... UT Rejected by voters 11/2002 P-12 Revenue for Education Citizen's Initiative 1 Initiative 1 changes Utah's regulatory and tax framework affecting the disposal and storage of radioactive waste. It provides stricter regulations, certain prohibitions, and new and increased fees and taxes. The initiative distributes 80 percent of all taxes o... More... NY Signed into law 09/2002 P-12 Property Taxes S.B. 6221 Creates a special equalization formula for counties to apply to towns when determining county and school district tax apportionment which balances the local real property tax rate as calculated by the Town Assessor and the market value rate as applied by the S... More... NY Signed into law 08/2002 P-12 Property Tax Relief - Senior Citizens S.B. 7532 Authorizes the legislative body of any county which is a special assessing unit to grant partial abatement of the general county tax upon real property owned by a senior citizen qualified for the enhanced school tax relief exemption; provides such abatement sh... More... OR Signed into law 08/2002 P-12 State School Fund Transfers H.B. 4052C Changes Education Endowment Fund to Educational Stability Fund; allows state treasurer to divert funds from and reduce funds in accounts in Education Stability Fund for purpose of making constitutionally required transfer of funds to State School Fund.... More... OR Signed into law 08/2002 P-12 Task Force H.B. 4063C Creates a Revenue Options, School Funding and Accountability Task Force and a an Advisory Council; directs the task force and council to study revenue, taxation and school funding options. The purpose of the task force is to evaluate and prepare legislative o... More... MD Signed into law 07/2002 P-12 Tobacco Tax for Education S.B. 856 Establishes tobacco tax as well as special fund to dedicate tobacco tax revenues for education funding. Monies are to 1) provide unrestricted grants to districts; 2) assist local lead agencies and Baltimore City under the Maryland Infants and Toddlers Program;... More... MO Signed by governor 06/2002 P-12 Major Bill: School Funding Portion H.B. 1711 Adds a definition of "district equalized assessed valuation" to the definitions that are used in interpreting the state school funding formula. The definition averages a district's assessed valuation from the first and secon preceding years. Also revises gua... More... LA Signed into law 06/2002 P-12 Income Tax Credits for Child Care and Educational Costs H.B. 238 Revises the individual income tax credit for child care expenses and educational costs.... More... CO Signed into law 06/2002 P-12 Finance Bill - Funding Component H.B. 1349 Amends the Public School Finance Act of 1994 to comply with section 17 of article IX of the state constitution, requires the general assembly to appropriate an amount for the 2002-03 state fiscal year equal to the maintenance of effort base plus an amount equa... More... TN Became law without GOVERNOR'S signature. 06/2002 P-12 Property Tax Abatements H.B. 2672 Directs the Advisory Commission on Intergovernmental Relations to study the overall effect on local public education when property taxes or in lieu of tax payments earmarked for education are abated or reduced and whether the effect on local public education i... More... IL Signed into law 06/2002 P-12 Cigarette Tax and School Infrastructure Fund H.B. 539 Amends the Cigarette Tax and the Cigarette Use Tax; increases the tax from 58 cents per pack of cigarettes to 98 cents per pack; provides for payment of $5 million per month into the School Infrastructure Funding beginning April 1, 2003. http://www.isbe.net/go... More... AZ Became law without governor's signature 06/2002 P-12 Tax Change Resulting from Creation of Joint Education Districts Omnibus--H.B. 2710 Specifies that when districts that wish to form a joint technological education district submit question to electors of each school district, question must describe the tax rate associated with joining the joint district and the estimated cost of that tax rate... More... MO Signed into law 06/2002 P-12 Schools of the Future Fund S.B. 1248 Additional revenue from miscellaneous tax revenues (e.g. unclaimed, abandoned and seized money and property) will go to the Schools of the Future Fund. Transfers $5 million from the Lottery Proceeds Fund and unclaimed lottery prize money for FY 2003 to the Sc... More... SC SENATE override line item veto Nos. 2. 06/2002 P-12 Postsec. School Funding H.B. 4879 Requires funding equal to 1994-95 appropriation to be appropriated to the state department annually to offset any reduction suffered by districts due to a change in the distribution of employee contribution funds. Provides that in the event of an EIA revenue ... More... MD Signed into law 05/2002 P-12 Commission on State Fiscal Structure H.B. 1 Establishes a Commission on State's Fiscal Structure; requires the Commission to review and evaluate the State's budget and tax structure; requires the Commission to make recommendations on changes to the State budget process and the State tax structure; relat... More... IA Signed into law 05/2002 P-12 Two percent growth S.B. 2328 Provides for the establishment of the state 2 percent of growth for purposes of the state school foundation program.... More... MD Signed into law 05/2002 P-12 Tax to Support Prince George's County Programs H.B. 949 Establishes sales and use tax on telecommunications service in Prince George's County. Net proceeds from the revenue must be used only as supplemental funds for the operation of the Prince George's County School System. The board must consider using such fund... More... FL Signed into law 05/2002 P-12 Education Code Re-Write: Other Finance Changes S.B. 20E In funds for student transportation, shifts rule authority from commissioner to state board (see bill section 660, page 1239, line 8 ff); permits local boards to establish resolution that can include a convenant to decrease the capital local school property ta... More... MD Signed into law 05/2002 P-12 Finance Overhaul S.B. 856 Requires that county board financial audit results be reported to state superintendent, county fiscal authority, and specified house and senate committees. Requries Management Oversight Panel to monitor implementation of audits' recommendations and coordinatio... More... MI Signed into law 04/2002 P-12 Bond Authority to Fund Deficits H.B. 5415 Amends a section of the Revised School Code relating to a school district's bond authority to fund a deficit.... More... ME Signed into law 04/2002 P-12 Tax Credits H.B. 1655 Establishes a tax credit for individuals or corporations that provide a contribution that promotes the postsecondary educational attainment of State residents or that promotes the migration of college-educated persons to work in the State.... More... AL Signed into law 04/2002 P-12 Barbour County Tax Levy H.B. 645 Proposes an amendment to the Constitution of Alabama; levies additional taxes, either an additional ad valorem tax or an additional ad valorem tax and an additional sales and use tax, in Barbour County for public schools or for the county general fund, or both... More... IA Signed into law 04/2002 P-12 Postsec. Iowa School Taxes H.B. 2116 Updates the Iowa Code references to the Internal Revenue Code, repealing an adjustment to net income for capital gains from installment sales; relates to an adjustment to income for school district income surtax paid; provides that refunds from the federal reb... More... AL Signed into law 03/2002 P-12 City of Cullman Tax Levy H.B. 440 Authorizes the governing body of the City of Cullman to increase the rate at which there is levied and collected by the city, on all taxable property situated within Cullman, the special ad valorem tax for the support and furtherance of education.http://alisdb... More... MS Signed into law 03/2002 P-12 Oil and Gas Severance Taxes S.B. 2389 Relates to oil and gas severance taxes; clarify deposit of state's share of revenues into the Budget Contingency Fund and the Minimum Education Program Fund.... More... ID Signed into law 03/2002 P-12 H.B. 680 Provides that for school districts, beginning 1/1/02, only the portion of property tax replacement received to replace property exempt from taxation pursuant to specified Idaho Codes, base on the year 2000 tax charges for all maintenance and operation, limited... More... MI Signed into law 03/2002 P-12 H.B. 5412 Makes a technical amendment to the Revised School Code relating to a school district's annual estimates for taxes needed for such district's needs for the ensuing fiscal year.... More... MI Signed into law 03/2002 P-12 Expenditure of Tax Monies H.B. 5410 Makes a technical amendment to the provision of law relating to the expenditure of tax monies by schools under the Revised School Code.... More... MI Public Act No. 03/2002 P-12 H.B. 5417 Amends a section of the Revised School Code relating to the money raised from taxes by a school district to pay for discharging the principal and interest of an indebtedness.... More... WA Signed into law 03/2002 P-12 Local Effort Assistance Program H.B. 3011 Modifies and studies the local effort assistance program; provides that the purpose of the funds is to mitigate the effect that above average property tax rates might have on the ability of a school district to supplement the state's basic program of education... More... ID Signed into law 03/2002 P-12 Sales Taxes May Refund Some School Bonds S.B. 1424 Amends existing law to authorize the pledge of state sales tax moneys for payment of refunding school bonds issued on and after March 1, 1999, for voter approved bonds which were voted upon by the electorate prior to March 1, 1999.... More... AL Signed into law 02/2002 P-12 Tax Levy for Public Schools H.B. 339 Authorizes the governing body of the City of Athens to increase the rate at which there is levied and collected, on all taxable property situated, the ad valorem tax, to a maximum rate, for any tax year of the City; increases the amount to be used for public s... More... SD Signed into law 02/2002 P-12 Excess Tax Levys S.B. 89 Allows school board to initiate a vote relating to the imposition of an excess tax levy; declares an emergency.... More... SD Signed into law 02/2002 P-12 Excess Tax Levy Votes H.B. 1112 Allows school boards to initiate a vote relating to the imposition of an excess tax levy with the use of a resolution.... More... NJ Signed into law 12/2001 P-12 Support for Literacy Volunteers A.B. 2545 Establishes the Literacy Volunteers of America - New Jersey Fund; provides for voluntary contributions by taxpayers on gross income tax returns for Literacy Volunteers of America - New Jersey.... More... WA Approved by voters 11/2001 P-12 Property Tax Limitation Initiative 747 Initiative Measure No. 747 concerns limiting property tax increases. This measure would require state and local governments to limit property tax levy increases to 1% per year, unless an increase greater than this limit is approved by the voters at an election... More... WA Approved by voters 11/2001 P-12 Property Tax Limitation Initiative 747 Initiative 747, which limits property tax levy increases to 1% per year, (unless a greater increase is approved by voters), passed with 826,258 "yes" votes (or about 58%). 609,266 citizens (or about 42%) voted "no" on the measure.... More... NH Became law without GOVERNOR'S signature 07/2001 P-12 Property Tax H.B. 170 Relates to State fees, funds, revenues and expenditures; part of the bill decreases the rate of the education property tax.... More... TX Became law without governor's signature 06/2001 P-12 Tax Incentives H.B. 1200 Authorizes certain ad valorem tax incentives for economic development; authorizes school districts to provide tax relief for certain corporations and limited liability companies that make large investments that create or maintain jobs in this state; continues ... More... FL Signed into law 06/2001 P-12 Additional School Taxes S.B. 1872 Allows a school district that is operating under a Seal of Best Financial Management to levy, by local referendum, additional district school taxes, for a maximum period of 4 years; provides limitations on the uses of such tax revenues.... More... CO Signed into law 06/2001 P-12 State Tax Calculations H.B. 1262 Requires office of State Planning and Budgeting to calculate amount of State income tax revenues that must be diverted to State Education Fund during any State fiscal year no fewer than 4 times per year and to certify to the Department of Revenue the amount of... More... OR Signed into law 06/2001 Postsec. Tax Credits for Employer-Paid Scholarships H.B. 2521 Requires the Student Assistance Commission to develop and adopt rules that provide the minimum criteria that an employer must meet in order for the employer's scholarship program for employees and dependents to be certified as eligible for the Employee and Dep... More... AL Signed into law 05/2001 P-12 The Sale of $82 million in bonds S.B. 626 Authorizes the Alabama Public School and College Authority to sell and issue eighty-two million dollars aggregate principal amount of bonds, in addition to all other bonds previously issued by the authority.... More... OK Signed into law 05/2001 Postsec. Tax Deductions for Oklahoma College Savings Plan Accounts H.B. 1896 Authorizes deduction for contributions to Oklahoma College Savings Plan Accounts. In taxable years beginning after December 31, 2001, there shall be allowed a deduction in the amount of a contribution to an account established pursuant to the Oklahoma College... More... OR Signed into law 05/2001 Postsec. Deductions for Oregon Qualified Tuition Savings Plan H.B. 3080 1999 SB 756 established the Oregon Qualified Tuition Savings Plan. Beginning 2001, annual contributions up to $2,000 to a qualified account can be subtracted from Oregon taxable income. Under Internal Revenue Code section 529, realization of earnings accruing... More... WV Signed into law 04/2001 P-12 Locally Raised Revenues S.B. 237 Establishes that tax revenues raised by counties, school districts or municipalities are not revenues of the state.... More... AZ Signed into law 04/2001 P-12 Impact Aid Revenue Bonds H.B. 2440 Requires an election authorizing the use by school districts of Impact Aid Revenue Bonds; specifies the dates such election may be held; allows school districts to issue such bonds; provides for the method of securing the bonds; states the use of such bonds; p... More... AL Signed into law 04/2001 P-12 Property Taxes for Education S.B. 363 Levies a special ad valorem tax for public school purposes at the rate of 12 mills on each one dollar on the value of property in Mobile County; provides for certain exemptions.... More... MS Governor's veto overridden by HOUSE 03/2001 P-12 Gas and Oil Taxes for Education S.B. 2680 Provides that until fiscal year 2006, all of the State share of oil and gas severance taxes shall be appropriated for the support of the minimum education or adequate education program; clarifies that such proceeds shall not be considered State general funds f... More... AR Signed into law 03/2001 P-12 Expanding Bonded Indebtedness H.B. 2240 Authorizes an increase in school district bond debt to 35% of the assessed value of real and personal property in the district in cases of unexpected, unforeseen or extreme hardship.... More... AR Signed into law 03/2001 P-12 School District Millage Rollback H.B. 2098 Amends School District Millage Rollback compensation appropriation for the 2001-2003 biennium.... More... ND Signed into law 03/2001 P-12 Tax Structure Study S.B. 2428 The legislative council shall consider studying the state and local tax structure for funding of elementary and secondary education to determine the feasibility and desirability of enhanced state funding to school districts for delivery of core curriculum inst... More... UT Signed into law 03/2001 P-12 Tax Deductions for Contributions H.B. 281 Relates to an individual income tax deduction for contributions for education to allow for contributions made to applied technology centers or applied technology service centers.... More... SD Signed into law 02/2001 P-12 Timing: Adjusting Property Tax Levies H.B. 1187 Revises the time period for adjusting property tax levies for the purpose of maintaining the state's percentage of aid to general and special education.... More... VA Signed into law 02/2001 P-12 Tax Refunds as School Contributions H.B. 2583 Permits individuals to designate that a specified amount of their income tax refunds, or additional amounts, be contributed to local school improvement projects.... More... AL Approved by voters 11/2000 P-12 Changes in State Property Tax Provisions V. 6 PROPOSED 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... More... GA Approved by voters 11/2000 P-12 Tax Exemption for Military Widow/Widower V. 10 QUESTION 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 gr... More... OK Approved by voters 11/2000 P-12 State Question 690 V. 5 STATE 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 ... More... AZ Approved by voters 11/2000 P-12 Community College Sales Tax for Education Proposition 301 (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 achieveme... More... CA Unofficially approved by Voters 11/2000 P-12 Community College Changing Bond Approval from 75% to 55% V. 29 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 in... More... WA Approved by voters 11/2000 P-12 Property Tax Limitation Ballot Initiative 722 Initiative 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?"... More... WA Approved by voters 11/2000 P-12 Property Tax Limitation Initiative 722 This 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, start... More... NJ Vetoed 10/2000 P-12 Senior Citizen Stabilization Aid S.B. 110 Revises 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 popul... More... CA Signed into law 09/2000 P-12 Postsec. Community College Petitions for Charters and Passage of School Bonds A.B. 2659 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... More... NY Signed into law 08/2000 P-12 School District Taxes S.B. 8115 Establishes special equalization rates in assessing units having an electric generating facility for the purposes of apportioning school district taxes.... More... NY Signed into law 08/2000 P-12 Property Tax Revisions S.B. 7774 Relates 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... More... CA Signed into law 07/2000 P-12 State Tax Limitation Issues A.B. 2880 Chapter 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 s... More... CA Signed into law 06/2000 P-12 Teacher Tax Credit A.B. 2879 Allows 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.... More... IL Signed into law 06/2000 P-12 Postsec. Prepaid Tuition Program S.B. 1537 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 pr... More... IL Signed into law 06/2000 P-12 Changes provisions for certification of tax levy H.B. 3435 Amends 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... More... FL Signed into law 06/2000 P-12 Tax Exempt School Property S.B. 290 Relates 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 tangib... More... IL Signed into law 06/2000 P-12 Tax-Equivalent Grants H.B. 3406 Public 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... More... CA Re-referred to Senate Committee on Local Government 06/2000 P-12 Tax Distribution Issues A.B. 822 Applies 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 ... More... CO Signed into law 06/2000 P-12 Defining "School" for Property Tax Exemptions H.B. 1268 Concerns 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 schoo... More... FL Vetoed 05/2000 P-12 Local Impact Fees H.B. 2179 Relates 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 pr... More... MT Signed into law 05/2000 P-12 Increases State Aid to Districts H.B. 4A Reduces 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.... More... AL Signed into law 05/2000 P-12 Commercial Tax Abatements H.B. 494 Authorizes 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.... More... CO Signed into law 05/2000 Postsec. Tax Credits for Contributions H.B. 1052 Concerns an income tax credit for monetary contributions to the Colorado Institute for Telecommunication Education.... More... AL Signed into law 04/2000 P-12 Ad Valorem Taxes H.B. 123 Proposes 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.... More... NE Vetoed 04/2000 P-12 Local Education Levies L.B. 1107 Relates to School Finance; changes the calculation of local effort rate; adjusts levy amounts.... More... MD Signed into law 04/2000 P-12 Tax-Free Week H.B. 170, S.B. 103 Designates 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 acce... More... NE Signed into law 04/2000 P-12 School Finance L.B. 968 Relates 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; repe... More... GA Signed into law 03/2000 P-12 Property Tax H.B. 1403 Relates 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.... More... SD Signed into law 03/2000 P-12 Property Tax S.B. 199 This 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-Agricult... More... SD Signed into law 03/2000 P-12 Revises Property Tax Levies H.B. 1139 Revises the property tax levies for the general fund of a school district.... More... VA Signed into law 03/2000 P-12 Special Tax Districts S.B. 483 Authorizes 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.... More...