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


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

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
COSigned into law 05/2014P-12School Dist & Charter School Mill Levy Overrides
H.B. 1314
Requires a school district that authorizes a charter school to include the charter school in the planning process to seek voter approval for additional local revenues to meet operating expenses. If the school district has a planning committee to address additi...

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AKSigned into law 05/2014P-12Charter Schools
H.B. 278
Sections 9 and 10. Rewrites the charter school application process and establishes a process for appeals. After receiving a charter school application, the local school board must issue a decision, in writing, within 60 days approving or denying the applicatio...

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ALSigned into law 04/2014P-12
Postsec.
Penny Trust Fund
H.B. 83
Amends provisions relating to the Penny Trust Fund. Authorizes the comptroller to transmit funds from the Penny Trust Fund to the state board of education upon the application of the state superintendent of education. Clarifies that such funds are to be used t...

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ALSigned into law 04/2014P-12
Postsec.
K-12 and Higher Ed. Exemptions from State and Local Sales and Use Tax
H.B. 129
Clarifies and confirms that the gross proceeds of sales to or the storage, use, or other consumption of tangible personal property by private schools, colleges, and universities located in Alabama are exempt from state and local sales and use tax, as are lunch...

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UTSigned into law 04/2014P-12School and Institutional Trust Lands and Funds Management Provisions
H.B. 168
From bill summary: Modifies provisions relating to the director of the School Children's Trust Section, including: the duties and required qualifications of the director, and the removal of the director. Modifies provisions relating to the School Children's Tr...

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WVTo governor 03/2014P-12Property Tax Computations
S.B. 1009
Repeals, retrospectively to June 30, 2013, provisions requiring the use of assumed assessed real property values that are based upon an assessment ratio study instead of actual real property values for the purpose of the computation of local share for public s...

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MESigned into law 07/2013P-12Property 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...

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VTSigned into law 05/2013P-12Property 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 ...

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COto governor 03/2013P-12Cap 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,...

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NMVetoed 03/2013P-12Education Technology Equipment
S.B. 147
Expands the definitions of "education technology" and "education technology equipment" for the purpose of imposing local property taxes pursuant to the Public School Capital Improvements Act and Public School Buildings Act (HB33), and limits expenditures for e...

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NHAdopted 12/2012P-12Education 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...

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PAPassed 06/2012P-12Select 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...

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NHVeto overridden: legislature has overridden governor's veto 06/2012P-12EducationTax 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...

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NESigned into law 04/2012P-12Appraised 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...

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NHSigned into law 07/2011P-12Tax 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...

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OHSigned into law 06/2011P-12Local 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...

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KSSigned into law 05/2011P-12Finance
H.B. 2015
Continues the statewide tax levy for funding public schools....

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COSigned into law 05/2011P-12Public 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...

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MTSigned into law 05/2011P-12Revenues, 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...

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NDSigned into law 05/2011P-12Funding 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...

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AZSigned into law 04/2011P-12Taxation
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...

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RISIGNED BY GOVERNOR. 06/2010P-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. ...

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GASigned into law 06/2010P-12Amendment 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...

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ALSigned into law 04/2010P-12Bonds 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...

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AZSigned into law 04/2010P-12Finance
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...

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UTSigned into law 03/2010P-12Property 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...

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NESigned into law 02/2010P-12Potential 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...

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IASigned into law 01/2010P-12School 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 ...

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CAVetoed 10/2009P-12Creation 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. ...

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PASigned into law 10/2009P-12Educational 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...

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ILSigned into law 08/2009P-12Calculation 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...

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OHVetoed 07/2009P-12Tangible 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...

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OHSigned into law 07/2009P-12School 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...

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OHSigned into law 07/2009P-12Conversion 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...

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ORSigned into law 06/2009P-12Revenues
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...

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TXSigned into law 06/2009P-12Bonds
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 ...

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TXSigned into law 06/2009P-12District 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 ...

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VTSigned into law 06/2009P-12Reduces 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...

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NESigned into law 05/2009Postsec.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 ...

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ALSigned into law 05/2009P-12County 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....

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TXAdopted 04/2009P-12State 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...

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INSigned into law 04/2009P-12Tax 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...

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IDSigned into law 03/2009P-12Finance
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 ...

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NVSigned into law 03/2009P-12Finance
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 ...

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SDSigned into law 03/2009P-12property 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...

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WISigned into law 02/2009P-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...

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CORejected by voters 09/2008P-12Funding 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...

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ILSigned into law 08/2008P-12Assorted 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...

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AZSigned into law 06/2008P-12Charters 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...

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ALSigned into law 05/2008P-12Taxes
S.B. 556
Amends policies relating to the creation of a tax increment district....

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IASigned into law 05/2008P-12Revenue 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...

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FLRejected by voters 04/2008Community 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...

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FLRemoved from Ballot 04/2008P-12Property 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...

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IDSigned into law 03/2008P-12Virtual 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...

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IDSigned into law 03/2008P-12Finance
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...

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TNSigned into law 03/2008P-12Sales 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....

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SDSigned into law 02/2008P-12Finance
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...

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MDEnacted 11/2007P-12School 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...

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MDEnacted 11/2007P-12Video 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...

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ILVeto overridden: legislature has overridden governor's veto 10/2007P-12School 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...

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NJRejected by voters 09/2007P-12Property 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...

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ORSigned into law 07/2007P-12Construction 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 ...

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HISigned into law 07/2007P-12School 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...

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VTSigned into law 06/2007P-12Controlling 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...

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VTSigned into law 06/2007P-12Misc. 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,...

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NESigned into law 05/2007P-12Elections 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...

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VTSigned into law 05/2007P-12Statewide 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...

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NYSigned into law 04/2007P-12High 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 ...

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UTSent to Governor 03/2007P-12New 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...

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WVSigned into law 03/2007P-12Public 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...

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WYVetoed 03/2007P-12Federal 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 ...

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TXAdopted 02/2007P-12Need 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...

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UTAdopted 11/2006P-12Funding 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...

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IDRejected by voters 11/2006P-12Sales 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...

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IDApproved by voters 11/2006P-12Property 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...

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OHRejected by Voters. 11/2006Postsec.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; ...

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SDUnofficially approved by Voters. 11/2006P-12Revenue 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....

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ALApproved by voters 11/2006P-12Minimum 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...

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WYApproved by voters 11/2006P-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...

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PAVetoed 10/2006P-12Local 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...

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MISigned into law 09/2006P-12Forest 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...

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MISigned into law 09/2006P-12Forest 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...

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IDSigned into law 08/2006P-12Property 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,...

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NYSigned into law 07/2006P-12Private 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....

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HIBecame law without governor's signature 07/2006P-12School 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 ...

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NJSigned into law 07/2006P-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...

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PASigned into law 06/2006P-12School 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...

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LASigned into law 06/2006P-12Parishwide 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...

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IASigned into law 06/2006P-12Sharing 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...

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IASigned into law 06/2006P-12Property 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...

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IASigned into law 06/2006P-12District 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...

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TXSigned into law 05/2006P-12School 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...

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VTBecame law without GOVERNOR'S signature. 05/2006P-12Education 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...

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ALSigned into law 04/2006P-12Sales 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...

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IDSigned into law 04/2006P-12Exemption 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...

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AZVetoed 04/2006P-12Maximum 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...

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VASigned into law 04/2006P-12Sales 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...

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UTSigned into law 03/2006P-12Creates 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...

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WASigned into law 03/2006P-12Temporary 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 ...

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VASigned into law 03/2006P-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...

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NHSigned into law 02/2006P-12Formula 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...

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WISigned into law 01/2006P-12Drug 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...

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HIBecame law without governor's signature 07/2005P-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...

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TXSENT TO THE GOVERNOR 06/2005P-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...

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TXSENT TO THE GOVERNOR 06/2005P-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...

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COSigned into law 05/2005P-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"),...

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KSBecame law without governor's signature 04/2005P-12Funding 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...

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ARSigned into law 03/2005P-12School 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...

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UTSigned into law 03/2005Postsec.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...

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NDSigned into law 03/2005P-12Education 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...

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WIVetoed 03/2005P-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 ...

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VTSigned into law 02/2005P-12Education 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...

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MESigned into law 01/2005P-12Education 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...

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MISigned into law 11/2004P-12Special 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....

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CAVetoed 09/2004P-12Property 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...

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CAVetoed 09/2004P-12Controller: 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...

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MEOn November 2004 Ballot 09/2004P-12Limits 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?" ...

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CASigned into law 09/2004P-12Special 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...

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MISigned into law 08/2004P-12Casino 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 ...

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ILSigned into law 08/2004P-12State 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=...

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NYSigned into law 07/2004P-12Emergency 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...

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RIBecame law without GOVERNOR'S signature. 07/2004P-12Education 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. ...

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FLEmergency Rule Adoption 07/2004P-12Books, 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...

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RIBecame law without GOVERNOR'S signature. 07/2004P-12Education 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.....

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TNSigned into law 06/2004P-12Tax 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...

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OKSigned into law 06/2004P-12Ad 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...

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AZSigned into law 06/2004P-12License 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...

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FLSigned into law 05/2004P-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...

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MISigned into law 05/2004P-12Education 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...

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VTSigned into law 05/2004P-12Rutland
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...

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TXRule Adoption 05/2004P-12Foundation 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...

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IAVetoed 05/2004P-12Tax 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...

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MESigned into law 05/2004P-12Educational 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...

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GASigned into law 05/2004P-12Sales 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...

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WIVetoed 04/2004Community CollegeRevenue 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...

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KYSigned into law 04/2004P-12School 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...

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KYSigned into law 04/2004P-12Local 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...

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CTSigned into law 03/2004Postsec.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...

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ARBecame law without GOVERNOR'S signature. 02/2004P-12Revenue 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...

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ARSigned into law 02/2004P-12Ad 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...

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ARSigned into law 02/2004P-12School 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...

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ARSigned into law 02/2004P-12Tax 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...

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ARSigned into law 01/2004P-12School 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...

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ARSigned into law 01/2004P-12Sales 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...

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ARSigned into law 01/2004P-12School 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...

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PASigned into law 12/2003P-12Background 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...

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FLSigned into law 11/2003P-12Florida 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...

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MENovember 2003 Ballot 11/2003P-12Education 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...

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MENovember 2003 Ballot 11/2003P-12Education 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...

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ALAmendment did not pass - bill became law without GOVERNOR'S signature 09/2003P-12Excellence 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...

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NCSigned into law 08/2003P-12State 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 ...

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CASigned into law 08/2003P-12Local 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...

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ILSigned into law 07/2003P-12School 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 ...

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ILSigned into law 06/2003P-12Riverboat 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...

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ILSigned into law 06/2003P-12Riverboat 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...

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ILSigned into law 06/2003P-12Tax 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...

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TXSigned into law 06/2003P-12School 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....

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TXSigned into law 06/2003P-12Sale 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
...

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VTSigned into law 06/2003Postsec.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....

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ALSigned into law 06/2003P-12Income 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....

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WASigned into law 06/2003P-12State 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...

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TXSigned into law 06/2003P-12School 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....

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GASigned into law 06/2003P-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...

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NEGOVERNOR'S veto overridden by LEGISLATURE. 05/2003P-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....

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GASigned into law 05/2003P-12Assessment, 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...

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AZSigned into law 05/2003P-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...

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AZSigned into law 05/2003P-12Nonstate 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
...

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IDSigned into law 05/2003P-12Unsafe 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....

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ILSigned into law 05/2003P-12Impact 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...

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IDSigned into law 04/2003P-12School 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....

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NMSigned into law 04/2003P-12Job 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....

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IDSigned into law 04/2003P-12Charter 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...

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MSSigned into law 03/2003P-12Timber 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...

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UTSigned into law 03/2003P-12Education 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....

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SDSigned into law 03/2003P-12Property 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...

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COSigned into law 03/2003P-12General 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...

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WYSigned into law 03/2003P-12Amendment 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...

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ARSigned by Governor 02/2003Postsec.
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...

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MISigned into law 12/2002P-12Reimbursement 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...

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AZApproved by voters 11/2002P-12State 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...

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AZApproved by voters 11/2002P-12Indian 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...

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GAApproved by voters 11/2002P-12Change 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....

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MORejected by voters 11/2002P-12Additional 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...

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UTRejected by voters 11/2002P-12Revenue 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...

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NYSigned into law 09/2002P-12Property 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...

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NYSigned into law 08/2002P-12Property 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...

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ORSigned into law 08/2002P-12State 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....

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ORSigned into law 08/2002P-12Task 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...

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MDSigned into law 07/2002P-12Tobacco 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;...

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MOSigned by governor 06/2002P-12Major 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...

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LASigned into law 06/2002P-12Income Tax Credits for Child Care and Educational Costs
H.B. 238
Revises the individual income tax credit for child care expenses and educational costs....

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COSigned into law 06/2002P-12Finance 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...

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TNBecame law without GOVERNOR'S signature. 06/2002P-12Property 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...

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ILSigned into law 06/2002P-12Cigarette 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...

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AZBecame law without governor's signature 06/2002P-12Tax 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...

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MOSigned into law 06/2002P-12Schools 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...

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SCSENATE override line item veto Nos. 2. 06/2002P-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 ...

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MDSigned into law 05/2002P-12Commission 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...

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IASigned into law 05/2002P-12Two percent growth
S.B. 2328
Provides for the establishment of the state 2 percent of growth for purposes of the state school foundation program....

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MDSigned into law 05/2002P-12Tax 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...

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FLSigned into law 05/2002P-12Education 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...

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MDSigned into law 05/2002P-12Finance 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...

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MISigned into law 04/2002P-12Bond 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....

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MESigned into law 04/2002P-12Tax 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....

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ALSigned into law 04/2002P-12Barbour 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...

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IASigned into law 04/2002P-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...

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ALSigned into law 03/2002P-12City 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...

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MSSigned into law 03/2002P-12Oil 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....

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IDSigned into law 03/2002P-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...

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MISigned into law 03/2002P-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....

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MISigned into law 03/2002P-12Expenditure 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....

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MIPublic Act No. 03/2002P-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....

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WASigned into law 03/2002P-12Local 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...

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IDSigned into law 03/2002P-12Sales 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....

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ALSigned into law 02/2002P-12Tax 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...

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SDSigned into law 02/2002P-12Excess Tax Levys
S.B. 89
Allows school board to initiate a vote relating to the imposition of an excess tax levy; declares an emergency....

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SDSigned into law 02/2002P-12Excess 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....

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NJSigned into law 12/2001P-12Support 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....

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WAApproved by voters 11/2001P-12Property 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...

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WAApproved by voters 11/2001P-12Property 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....

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NHBecame law without GOVERNOR'S signature 07/2001P-12Property Tax
H.B. 170
Relates to State fees, funds, revenues and expenditures; part of the bill decreases the rate of the education property tax....

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TXBecame law without governor's signature 06/2001P-12Tax 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 ...

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FLSigned into law 06/2001P-12Additional 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....

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COSigned into law 06/2001P-12State 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...

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ORSigned into law 06/2001Postsec.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...

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ALSigned into law 05/2001P-12The 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....

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OKSigned into law 05/2001Postsec.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...

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ORSigned into law 05/2001Postsec.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...

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WVSigned into law 04/2001P-12Locally Raised Revenues
S.B. 237
Establishes that tax revenues raised by counties, school districts or municipalities are not revenues of the state....

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AZSigned into law 04/2001P-12Impact 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...

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ALSigned into law 04/2001P-12Property 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....

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MSGovernor's veto overridden by HOUSE 03/2001P-12Gas 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...

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ARSigned into law 03/2001P-12Expanding 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....

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ARSigned into law 03/2001P-12School District Millage Rollback
H.B. 2098
Amends School District Millage Rollback compensation appropriation for the 2001-2003 biennium....

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NDSigned into law 03/2001P-12Tax 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...

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UTSigned into law 03/2001P-12Tax 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....

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SDSigned into law 02/2001P-12Timing: 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....

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VASigned into law 02/2001P-12Tax 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....

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ALApproved by voters 11/2000P-12Changes 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...

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GAApproved by voters 11/2000P-12Tax 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...

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OKApproved by voters 11/2000P-12State 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 ...

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AZApproved by voters 11/2000P-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...

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CAUnofficially approved by Voters 11/2000P-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...

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WAApproved by voters 11/2000P-12Property 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?"...

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WAApproved by voters 11/2000P-12Property 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...

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NJVetoed 10/2000P-12Senior 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...

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CASigned into law 09/2000P-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...

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NYSigned into law 08/2000P-12School 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....

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NYSigned into law 08/2000P-12Property 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...

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CASigned into law 07/2000P-12State 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...

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CASigned into law 06/2000P-12Teacher 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....

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ILSigned into law 06/2000P-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...

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ILSigned into law 06/2000P-12Changes 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...

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FLSigned into law 06/2000P-12Tax 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...

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ILSigned into law 06/2000P-12Tax-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...

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CARe-referred to Senate Committee on Local Government 06/2000P-12Tax 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 ...

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COSigned into law 06/2000P-12Defining "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...

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FLVetoed 05/2000P-12Local 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...

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MTSigned into law 05/2000P-12Increases 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....

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ALSigned into law 05/2000P-12Commercial 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....

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COSigned into law 05/2000Postsec.Tax Credits for Contributions
H.B. 1052
Concerns an income tax credit for monetary contributions to the Colorado Institute for Telecommunication Education....

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ALSigned into law 04/2000P-12Ad 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....

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NEVetoed 04/2000P-12Local Education Levies
L.B. 1107
Relates to School Finance; changes the calculation of local effort rate; adjusts levy amounts....

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MDSigned into law 04/2000P-12Tax-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...

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NESigned into law 04/2000P-12School 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...

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GASigned into law 03/2000P-12Property 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....

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SDSigned into law 03/2000P-12Property 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...

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SDSigned into law 03/2000P-12Revises Property Tax Levies
H.B. 1139
Revises the property tax levies for the general fund of a school district....

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VASigned into law 03/2000P-12Special 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....

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