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

This database is made possible by your state's fiscal support of the Education Commission of the States (ECS). Most entries are legislative, although rules/regulations and executive orders that make substantive changes are included. Every effort is made to collect the latest available version of policies; in some instances, recent changes might not be reflected. For expediency purposes minimal attention has been paid to style (capitalization, punctuation) and format. Please cite use of the database as: Education Commission of the States (ECS) State Policy Database, retrieved [date]. State Status/Date Level Summary NH Adopted 12/2012 P-12 Sets forth the Department's rule for the education tax credit to be applied against the business profits tax liability. Adopted pursuant to the new Education Tax Credit program, RSA 77-G (Chap. 287, Laws 2012), which is scheduled to begin on January 1, 2013 and where business organizations can make a donation to approved scholarship organizations and receive a tax credit against their business profits tax liability. http://www.gencourt.state.nh.us/nholsrulesdbsearch/default.aspx Title: NH ADC Rev 306.07 Source: http://www.gencourt.state.nh.us/rules/ NH Adopted 12/2012 P-12 Sets forth the Department's rule for the education tax credit to be applied against the business enterprise tax liability. Adopted pursuant to the new Education Tax Credit program, RSA 77-G (Chap. 287, Laws 2012), which is scheduled to begin on January 1, 2013 and where business organizations can make a donation to approved scholarship organizations and receive a tax credit against their business profits tax liability. http://www.gencourt.state.nh.us/nholsrulesdbsearch/default.aspx Title: NH ADC Rev 2406.06 Source: http://www.gencourt.state.nh.us/rules/ NH Adopted 12/2012 pre-K-12 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 credit, complaint procedures, and the design and content of forms and applications required to be filed with or issued by the Department. Chapter Rev 3200 is being adopted pursuant to the new Education Tax Credit program, RSA 77-G (Chap. 287, Laws 2012), which is scheduled to begin on January 1, 2013 and where organizations can seek approval as a 'Scholarship Organization' to accept donations from business organizations or business enterprises seeking to make a donation to approved scholarship organizations and receive a tax credit against their business profits or business enterprise tax liability. http://www.gencourt.state.nh.us/rules/register/2012/September-20-12.pdf Title: NH ADC Rev 3201.01, 02, 03, 04, 05, 06, 07, 08; NH ADC Rev 3202.01, 02, 03; NH ADC Rev 3203.01, 02, 03; NH ADC Rev 3204.01, 02; NH ADC Rev 3205.01; NH ADC Rev 3206.01, 02 Source: http://www.gencourt.state.nh.us/ PA Passed 06/2012 P-12 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 school districts and other local government functions. http://www.legis.state.pa.us/CFDOCS/Legis/PN/Public/btCheck.cfm?txtType=PDF&sessYr=2011&sessInd=0&billBody=H&billTyp=R&billNbr=0774&pn=3857 Title: H.R. 774 Source: http://www.legis.state.pa.us NH Veto overridden: legislature has overridden governor's veto 06/2012 P-12 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 educational expenses. http://www.gencourt.state.nh.us/legislation/2012/HB1607.html Title: H.B. 1607/S.B. 372 Source: http://www.gencourt.state.nh.us/ NE Signed into law 04/2012 P-12 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 Title: L.B. 800 Source: http://www.nebraskalegislature.gov NH Signed into law 07/2011 P-12 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 both semi-annual and quarterly collection of taxes. http://www.gencourt.state.nh.us/legislation/2011/HB0622.html Title: H.B. 622 Source: http://www.gencourt.state.nh.us/ OH Signed into law 06/2011 P-12 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 Title: H.B. 153 - Local Property Tax or Income Tax Levy Source: www.legislature.state.oh.us KS Signed into law 05/2011 P-12 Continues the statewide tax levy for funding public schools. Title: H.B. 2015 Source: http://www.kslegislature.org CO Signed into law 05/2011 P-12 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/fsbillcont3/3311C7596869A9FD87257808008009AC?Open&file=109_enr.pdf Title: S.B. 109 Source: http://www.leg.state.co MT Signed into law 05/2011 P-12 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 and natural gas production taxes at the state level for school districts whose tax allocation exceeds 150% of the district's maximum or adopted general fund budget. SB 329 will create increased revenue in the state general fund of $11.3 million in FY 2012 and $1.1 million in FY 2013. Section 3 of the bill allows school districts to enter into multidistrict agreements to perform any services, activities, and undertakings of the participating districts. This section also authorizes each participating district to transfer funds into the interlocal cooperative fund from the general fund or any other budgeted fund of the district. Under SB 329, there is no limit on the amount that can be transferred from budgeted funds other than the school district general fund which is limited to the amount of the district's direct state aid (DSA). Section 5(2), requires the OPI to develop publicly available district educational profiles that include include school district contact information, state criterion-referenced testing results, programs and course offerings, student enrollment and demographic information by grade level, and graduation rates. Section 5(3) requires each school district to annually report to the OPI the number and type of employee positions; compensation paid to each employee; the certification held by the employee and required by the position, student-teacher ratios by grade; the amount spent by the district for operation and maintenance and for debt service; district expenditures per pupil; the total budget for all funds; the total number of students enrolled and average daily attendance; the total amount spent by the district on extracurricular activities and the number of students who participated; and the number of students who entered 9th grade but did not graduate. Requires each district to post on its website copies of collective bargaining agreements and the district costs associated with employee union representation, collective bargaining, union grievance procedures, and litigation resulting from union employee grievances. Requires oil and natural gas production taxes allocated to a district to be distributed to the district in accordance with section 7 of SB 329. Effective July 1, 2012, establishes a state school oil and natural gas impact account to help counties and school districts that are not receiving oil and natural gas production taxes, but are impacted by oil and natural gas production, defray costs associated with increased school enrollments, teacher shortages, and infrastructure. The balance in the account may not exceed $7.5 million. Any amount in excess of $7.5 million must be deposited in the state general fund. Fiscal note: http://data.opi.mt.gov/bills/2011/FNPDF/SB0329.pdf Full text: http://data.opi.mt.gov/bills/2011/billpdf/SB0329.pdf Title: S.B. 329 Source: http://data.opi.mt.gov/bills/2011 ND Signed into law 05/2011 P-12 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 inputed taxable per pupil amount. Excludes Ed Jobs Funds from the caluclation of unobligated fund balance. Increases the amount of money and interest rate discount that can be borrowed for school construction loans. Addresses rapid enrollment by appropriating $5 million from the oil and gas impact grant fund to any district with a 7% and at least 25 student increase over the previous fall enrollment count. Continues the requirement to use 70% of new funding for increasing teacher compensation or hiring additional staff. Creates a special interim legislative committee to study education and taxation issues. http://www.legis.nd.gov/assembly/62-2011/documents/11-0208-12000.pdf Title: S.B. 2150 - Multiple Provisions Source: http://www.legis.nd.gov AZ Signed into law 04/2011 P-12 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 for inflation and the former Kindergarten Group B weight was still in effect. Override funding is based on a percentage of a district's RCL and a district's RCL is affected by its "base level" and Group B weight funding. http://www.azleg.gov/legtext/50leg/1r/bills/sb1263h.pdf Title: S.B. 1263--Overrides Source: http://www.azleg.gov RI SIGNED BY GOVERNOR. 06/2010 P-12 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. Title: H.J.R. 8175 Source: http://www.rilin.state.ri.us/ GA Signed into law 06/2010 P-12 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 Title: H.B. 1013 Source: www.legis.state.ga.us AL Signed into law 04/2010 P-12 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 committee and the senate finance and taxation-education committee before the bonds are issued. Title: H.B. 743 Source: www.lexis.com AZ Signed into law 04/2010 P-12 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 to a percent of the revenue control limit attributable to the weighted student count in preschool programs for children with disabilities, kindergarten programs and grades one through eight. Chapter 179 http://www.azleg.gov/legtext/49leg/2r/bills/hb2386s.pdf Title: H.B. 2386 Source: http://www.azleg.gov/ UT Signed into law 03/2010 P-12 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 2011-12. Requires a local school board to notify taxpayers of such uses of property tax revenue. http://le.utah.gov/~2010/bills/hbillenr/hb0282.pdf Title: H.B. 295 Source: le.utah.gov NE Signed into law 02/2010 P-12 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 Title: L.B. 235 Source: http://www.nebraskalegislature.gov IA Signed into law 01/2010 P-12 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 school district use those unexpended funds prior to levying additional property taxes. http://coolice.legis.state.ia.us/Cool-ICE/default.asp?Category=BillInfo&Service=Billbook&ga=83&hbill=HF2030 Title: H.B. 2030 Source: http://coolice.legis.state.ia.us CA Vetoed 10/2009 P-12 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. Bill: http://www.leginfo.ca.gov/pub/09-10/bill/asm/ab_0251-0300/ab_267_bill_20090916_enrolled.pdf Veto message: http://www.leginfo.ca.gov/pub/09-10/bill/asm/ab_0251-0300/ab_267_vt_20091011.html Title: A.B. 267 Source: www.leginfo.ca.gov PA Signed into law 10/2009 P-12 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; increases the maximum annual household income limit for student eligibility in FY 2011-2012 to $60,000; increases the income allowance in FY 2011-2012 to $12,000 and adds an annual CPI adjustment for both beginning in July, 2012; includes a multiplier to be applied to the annual household income for famlies with students with disabilities; expands the eligible pre-K program to allow programs that operate over the summer recess to qualify for the EITC program. http://www.legis.state.pa.us/WU01/LI/BI/FN/2009/0/HB1531P2748.pdf Title: H.B. 1531 Source: Fiscal Note 10/07/2009 IL Signed into law 08/2009 P-12 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 specified formula. http://www.ilga.gov/legislation/96/SB/PDF/09600SB2051lv.pdf Title: S.B. 2051 Source: Lexis-Nexis/StateNet OH Vetoed 07/2009 P-12 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 for tax year 2005, excluding the taxable value of public utility personal property, made up 20%or more of its total taxable value for tax year 2005. Pages 1340- of 3120: http://www.legislature.state.oh.us/BillText128/128_HB_1_EN_N.pdf Title: H.B. 1 - Section 3318.011 Source: www.legislature.state.oh.us OH Signed into law 07/2009 P-12 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 Title: H.B. 1 - Section 5705.219, 5705.2110, 5705.211 Source: www.legislature.state.oh.us OH Signed into law 07/2009 P-12 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 levy for a specified amount of money and for a term of up to 10 years or continuously. --Specifies that a school district conversion levy applies to the tax year in which voters approve it and authorizes voters to repeal a conversion levy that originally was imposed for a continuing period of time. Specifies that, if a conversion levy is repealed, reimbursement based on passage of the levy is terminated. --Requires a conversion levy and the renewal of a conversion levy to be proposed only at a primary or general election. --Requires the state to reimburse a school district levying a conversion tax for the amount of tax revenue lost from nonresidential/agricultural real property and public utility personal property due to the conversion. Phases out the requirement over 13 years. --Authorizes school boards to propose conversion levies for five years (2010 through 2014). --Authorizes a school board eligible to impose a conversion levy under the bill to propose that the levy raise a smaller amount (from Class I property) than the levies that the conversion levy would replace. Specifies that, if a school board chooses to levy a smaller amount, it will not receive additional reimbursement for the nonresidential/agricultural real property and public utility tangible personal property losses incurred by a smaller conversion levy. --Prevents a school board eligible to impose a conversion levy from repealing fewer mills than is necessary to reduce the effective tax rate for current expense levies on residential/agricultural real property to 20 mills. Pages 2449-2455 of 3120: http://www.legislature.state.oh.us/BillText128/128_HB_1_EN_N.pdf DOE summary of H.B. 1: http://www.education.ohio.gov/GD/DocumentManagement/DocumentDownload.aspx?DocumentID=71635 Title: H.B. 1 - Section 5705.219 Source: www.legislature.state.oh.us OR Signed into law 06/2009 P-12 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 from construction taxes; authorizes an entity or official collecting taxes to recoup collection expenses in a specified amount; allows the Department of Consumer and Business Services to impose an administrative fee. Chapter 534 http://www.leg.state.or.us/09reg/measpdf/hb2000.dir/hb2014.en.pdf Title: H.B. 2014 Source: http://www.leg.state.or.us/ TX Signed into law 06/2009 P-12 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 bonds to use a form adopted by the commissioner for this purpose. Section 71: Adds reference to credit enhancement. Section 72: Authorizes the commissioner to order a district to set an ad valorem tax rate capable of producing an amount of revenue sufficient to allow the district to provide reimbursement to the permanent school fund and pay the principal of and interest on district bonds as the principal and interest become due. Provides that if a district fails to comply with the commissioner's order, the commissioner may impose any sanctions ennumerated in "Accreditation Sanctions," Subchapter G, Chapter 39, including appointment of a board of managers or annexation to another district, regardless of the district's accreditation status or the duration of a particular accreditation status. Pages 69-72 of 108: http://www.legis.state.tx.us/tlodocs/81R/billtext/pdf/HB03646F.pdf Title: H.B. 3646 - Sections 69-72 Source: www.legis.state.tx.us TX Signed into law 06/2009 P-12 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 section 44.908. Requires school districts to adopt policies governing the expenditure of local funds from vending machines, rentals, gate receipts or other local sources of revenue over which the district has direct control. Requires discretionary expenditures of local funds to be related to the district's educational purpose and provide a commensurate benefit to the district or its students and to meet the standards of Section 52, Article III, Texas Constitution, regarding expenditure of public funds. Section 68: Specifies that the guarantee of district bonds remains in effect until the date those bonds mature or are defeased in accordance with state law. Pages 67-68 and 96 of 108: http://www.legis.state.tx.us/tlodocs/81R/billtext/pdf/HB03646F.pdf Title: H.B. 3646 - Sections 66-68 and 86 Source: www.legis.state.tx.us VT Signed into law 06/2009 P-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 Title: H.B. 12 Source: http://www.leg.state.vt.us NE Signed into law 05/2009 Postsec. 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 university in this state shall be allowed a research tax credit as provided in the Nebraska Advantage Research and Development Act. Requires that the credit amount equal 35% of the federal credit allowed under federal tax code or as apportioned by the state. Requires that the credit be allowed for the first tax year it is claimed and for the four tax years immediately following. http://www.nebraskalegislature.gov/FloorDocs/Current/PDF/Final/LB555.pdf Title: L.B. 555 Source: http://www.nebraskalegislature.gov/ AL Signed into law 05/2009 P-12 (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. Title: H.B. 253 Source: Lexis-Nexis/StateNet TX Adopted 04/2009 P-12 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 eligible school district to receive state aid equal to the amount of all qualified economic development tax credits credited against the district's ad valorem taxes in a school year. Title: 19 TAC 2.61.AA.61.1019 Source: Lexis-Nexis/StateNet IN Signed into law 04/2009 P-12 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 the distribution from the state; relates to property tax replacement credits to each civil taxing unit and school corporation that is a recipient of property tax replacement credits. Public Law 26 http://www.state.in.us/legislative Title: H.B. 1432 Source: http://www.state.in.us/legislative ID Signed into law 03/2009 P-12 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 Title: S.B. 1091 Source: http://www.legislature.idaho.gov NV Signed into law 03/2009 P-12 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 4 http://www.leg.state.nv.us/ Title: I.P. 1 Source: http://www.leg.state.nv.us/ SD Signed into law 03/2009 P-12 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 agricultural property to another property classification. http://legis.state.sd.us/sessions/2009/Bills/SB149ENR.pdf Title: S.B. 149 Source: http://legis.state.sd.us WI Signed into law 02/2009 P-12 Postsec. 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 receive funds under this bill: 1) the Wisconsin Regional Training Partnership/Building Industry Group Skilled Trades Employment Program; 2) Painters and Allied Trades, District Council 7; 3) Wisconsin State Council of Carpenters; 4) Wisconsin Pipe Trades Association, Local 75; 5) Wisconsin Laborers' District Council; 6) Wisconsin Operating Engineers; and 7) International Brotherhood of Electrical Workers. As a condition of receiving the grant moneys, each organization must enter into a contract with Commerce that specifies permissible uses of the grant moneys and requires the organization to comply with reporting and accountability measures. directs the Wisconsin Technical College System Board to award to technical college district boards at least $1,000,000 annually in training program grants for training in advanced manufacturing skills, with priority given to welding. Relates to enterprise zone tax credits, health and higher education project funding, green building job training, mortgage lender licensure, foreclosure consultants, foreclosure education and assistance, hospital assessment Medicaid funding, Wisconsin Works child care, state building repair funding, federal stimulus funding, local energy equipment funding, business franchise tax credits, out-of- state sales tax collection, digital goods sales taxes, subprime loan refinancing, and transportation funding. http://www.legis.state.wi.us/2009/data/acts/09Act2.pdf Title: S.B. 62 Source: http://www.legis.state.wi.us CO Rejected by voters 09/2008 P-12 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 fiscal year spending be transferred instead to the state education fund; creates an education fund savings account; requires that a portion of income tax revenues be deposited into the savings account. http://www.elections.colorado.gov/DDefault.aspx?tid=1084 Title: Amendment 59 Source: http://www.elections.colorado.gov/ IL Signed into law 08/2008 P-12 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 state board of education annually report on "children of non English background" receiving special education services. Eliminates provision authorizing the state board to provide matching grants to districts to support technology-related investments. Eliminates provision directing the state board to adopt rules for the administration of the School Technology Program. Authorizes student biometric information to be destroyed without notification to or the approval of a local records commission within 30 days after use of the information is discontinued due to student graduation, withdrawal, or a written request from the individual having legal custody of a student. Establishes circumstances under which a district may levy a tax or issue bonds for facilities alteration or reconstruction. Adds provision requiring that summer session costs be reimbursed based on the actual expenditures for providing these services. Deletes certain provisions related to clock hour requirements for teachers' continuing education units. Authorizes school student records to be released, transferred or disclosed to the state board or another state government agency or among state government agencies to evaluate or audit federal and state programs or perform research and planning, but only to the extent that the release, transfer, disclosure, or dissemination is consistent with the federal FERPA (Family Educational Rights and Privacy Act). Authorizes the Illinois Mathematics and Science Academy to develop additional campuses throughout the state, but specifies that any additional campus does not need to serve as a residential institution. Adds to the board of trustees of the Illinois Mathematics and Science Academy to include the superintendent of the district where each campus is located. Abolishes the board of trustees of the Illinois Summer School for the Arts on the effective date of this legislation. Transfers to the state board of education all of the board of trustees' powers, duties, assets, liabilities, employees, contracts, property, records, pending business, and unexpended appropriations. Repeals 105 ILCS 420, the Council on Vocational Education Act and 105 ILCS 423, the Occupational Skill Standards Act. Eliminates provision requiring the state board of education's annual report on vocational education to include recommendations on programs and policies to overcome sex bias and sex stereotyping in vocational education programming and an assessment of the state's progress in achieving such goals prepared by the state vocational education sex equity coordinator pursuant to the Federal Vocational Education Law. Requires a school enrolling a student to make a copy of the student's certified birth certificate and return the original to the person enrolling the child. Provides that once a school has received a certified copy of the child's birth certificate, the school need not request another such certified copy with respect to that child for any other year in which the child is enrolled in that school. http://www.ilga.gov/legislation/95/SB/PDF/09500SB2482lv.pdf Title: S.B. 2482 Source: www.ilga.gov/legislation AZ Signed into law 06/2008 P-12 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=/legtext/48leg/2r/bills/hb2330h.htm Title: H.B. 2330 Source: http://www.azleg.gov AL Signed into law 05/2008 P-12 Amends policies relating to the creation of a tax increment district. Title: S.B. 556 Source: www.lexis.com IA Signed into law 05/2008 P-12 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, providing for the reduction in the state sales and use tax, providing a penalty. Phases out local option taxes and replaces them with statewide taxes over the next five years. Currently, districts with major retail centers collect more in local-option taxes than rural districts. Distributes revenue from the statewide tax on a per-pupil basis among all schools. Implements sales tax by 1 cent per dollar, replacing local-option sales taxes that each of Iowa's 99 counties collect for school infrastructure. Local-option taxes in some districts currently collect more than $1,000 per student, while others collect less than $350. The state's Legislative Services Agency estimates the amount will be about $911 per student in the fiscal year that begins in July 2013. http://coolice.legis.state.ia.us/Cool-ICE/default.asp?category=billinfo&service=billbook&GA=82&hbill=HF2663 Title: H.F. 2663 Source: http://coolice.legis.state.ia.us FL Rejected by voters 04/2008 Community College Postsec. 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 years and may be reauthorized by the voters. http://election.dos.state.fl.us/initiatives/fulltext/pdf/12-9.pdf Title: Amend. 8 Source: http://www.dos.state.fl.us/ FL Removed from Ballot 04/2008 P-12 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 excluded, increasing sales tax rate up to one percentage point, spending reductions, and other revenue options created by the Legislature. Limits subject matter of laws granting future exemptions. Limits annual increases in assessment of non- homestead real property.Lowering property tax millage rate for schools. http://election.dos.state.fl.us/initiatives/fulltext/pdf/12-6.pdf Title: Amend. V. 5 Source: http://www.dos.state.fl.us/ ID Signed into law 03/2008 P-12 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 Title: H.B. 567 Source: http://www3.idaho.gov ID Signed into law 03/2008 P-12 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 were a single district. Chapter 104 http://www3.idaho.gov/oasis/H0418.html Title: H.B. 418 Source: http://www3.idaho.gov TN Signed into law 03/2008 P-12 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.tn.us/bills/currentga/Chapter/PC0617.pdf Title: S.B. 2730 Source: http://www.legislature.state.tn.us SD Signed into law 02/2008 P-12 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 reduces (by approximately 4%) the school fund tax levees for agricultural, homestead and large nonagricultural acreage properties. http://legis.state.sd.us Title: H.B. 1120 Source: http://legis.state.sd.us MD Enacted 11/2007 P-12 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 Agriculture and Resource-Based Industry Development Corporation, the Circuit Court Real Property Records Improvement Fund, grants to county boards of education under an aging schools program, and State Lottery agents' and other public employees' wages. http://mlis.state.md.us/2007s1/bills/sb/sb0001t.pdf Title: H.B. 1A Source: Maryland Legislature MD Enacted 11/2007 P-12 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 issue to operate video lottery terminals; limits the number of locations for the operation of video lottery terminals; requires a video lottery facility to comply with applicable planning and zoning laws of the local jurisdiction. http://mlis.state.md.us/2007s1/bills/hb/hb0004t.pdf Title: H.B. 4A Source: Maryland Legislature IL Veto overridden: legislature has overridden governor's veto 10/2007 P-12 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://www.ilga.gov/legislation/95/SB/PDF/09500SB0835lv.pdf Governor's veto message: http://www.ilga.gov/legislation/95/SB/PDF/09500SB0835gms.pdf Title: S.B. 835 Source: www.ilga.gov/legislation NJ Rejected by voters 09/2007 P-12 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 Title: V. 5 Public Question 1 Source: http://www.state.nj.us/lps/elections/electionshome.html OR Signed into law 07/2007 P-12 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 of obligations issued to finance or refinance capital improvements. Title: S.B. 1036 Source: http://www.leg.state.or.us/07reg/measpdf/sb1000.dir/sb1036.en.pdf HI Signed into law 07/2007 P-12 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 department, upon designation of a school impact district, to prepare an impact fee analysis. Directs the department to submit an annual report to the legislature on the state of the implementation of these provisions before each legislative session. http://www.capitol.hawaii.gov/sessioncurrent/Bills/HB19_CD1_.htm Title: H.B. 19 Source: www.capitol.hawaii.gov VT Signed into law 06/2007 P-12 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 adopting a statewide system of 3 or 5 year rolling reappraisals. There is also some language which changes the way that school districts and unions are able to negotiate collective bargaining agreements. http://www.leg.state.vt.us/docs/legdoc.cfm?URL=/docs/2008/acts/ACT082.HTM Title: H.B. 526 Source: http://www.leg.state.vt.us VT Signed into law 06/2007 P-12 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, district spending per pupil, special education costs, district membership counts, distance learning, professional development programs, pregnant and teen parenting programs, district consolidation and budget deficits. Requires the department of education to develop a system for determining the school district membership count based on samplings conducted on at least one day in the autumn and one day in the spring, which shall be ready for implementation in the autumn of 2008.  Long-term membership is to be determined by averaging the counts of the four most recent sample periods.  In developing the system, the department shall consult with the Vermont superintendents association, the Vermont school boards association, and the Vermont association for school business officials.   On or before January 15, 2008, the department shall report to the house and senate committees on education regarding the system it has developed and request any necessary legislative amendments, including transitional language.  Requires the department of education to examine, analyze, and make recommendations concerning a process by which the state could develop a statewide, managed network offering shared, high-quality distance-learning opportunities to all Vermont schools through accredited, online course offerings from nationally recognized distance learning schools and through Vermont‑based distance learning courses.  The department is also to consider ways in which such a network could be developed through collaboration within and among supervisory unions. Requires the department to present its analysis and recommendations in the form of a report to the general assembly on or before January 1, 2008. http://www.leg.state.vt.us/docs/legdoc.cfm?URL=/docs/2008/acts/ACT066.HTM Title: S.B. 93 Source: http://www.leg.state.vt.us/ NE Signed into law 05/2007 P-12 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 Title: L.B. 289 Source: http://uniweb.legislature.ne.gov VT Signed into law 05/2007 P-12 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 for property tax adjustments from the statutory 2.0 percent to 1.80 percent for fiscal year 2008 only. http://www.leg.state.vt.us/DOCS/2008/BILLS/PASSED/H-088.DOC Title: H.B. 88 Source: http://www.leg.state.vt.us NY Signed into law 04/2007 P-12 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 property exceeds 4.2% of the overall adjusted gross income. Provides individual districts in counties where the Foundation Aid regional cost index exceeds 1.30 are eligible for Tier 2 Aid provided that the district's tax levy from residential property exceeds 4% of its adjusted gross income. Provides such schools must not be recipients of Tier 1 aid. From "Description of 2007-08 New York State School Aid Programs," Education Unit, New York State Division of the Budget, October 30, 2007 Bill text: http://assembly.state.ny.us/leg/?bn=s2107 Title: S.B. 2107 - Part B, Section 16-a Source: New York State Division of the Budget UT Sent to Governor 03/2007 P-12 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 instruction to the new district's students; allows the new district, after taking over student instruction, to continue imposing certain property tax levies previously approved by a vote of the predecessor district electorate and places limitations on the levies, and; requires the new school district and the remaining district to publish certain advertisements and hold certain hearings before levying a property tax in the first year the new district takes over student instruction. http://le.utah.gov/~2007/bills/hbillenr/hb0058.htm Title: H.B. 58 Source: http://www.le.state.ut.us/ WV Signed into law 03/2007 P-12 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 clarifies what new property values to include for the purposes of the Growth County School Facilities Act; increases state aid to counties by reducing the percentage used to calculate levies for general current expense purposes subject to exception; provides for a refundable property tax credit for real property taxes paid in excess of a certain percent of income; requires that a library funding obligation created by special act be paid from certain funds; limits a library funding obligation; allows, under certain conditions, a transfer of the library funding obligation so that the obligation is paid from excess levy revenues; voids the library funding obligation under certain conditions; and provides extraordinary sustained increased enrollment impact supplement. http://www.legis.state.wv.us/Bill_Text_HTML/2007_SESSIONS/RS/BILLS/SB541%20SUB2%20enr.htm Title: S.B. 541 Source: http://www.legis.state.wv.us/ WY Vetoed 03/2007 P-12 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 Title: H.B. 278 Source: http://legisweb.state.wy.us/2007/bills.htm TX Adopted 02/2007 P-12 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 Orange-Cove Consolidated Independent School District, 176 S.W. 3d 746 (Tex. 2005). Relates to the appropriation of state tax revenues for the purpose of funding school district property tax rate reductions. http://www.legis.state.tx.us/tlodocs/80R/billtext/pdf/SC00020F.pdf Title: S.C.R. 20 Source: Lexis-Nexis/StateNet UT Adopted 11/2006 P-12 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. This amendment brings the rule in compliance with changes in state law. http://www.rules.utah.gov/publicat/bull_pdf/2006/b20061001.pdf (see pg. 21) Title: R277-422 Source: http://www.rules.utah.gov/main/ ID Rejected by voters 11/2006 P-12 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 local schools; requires annual accountability reports from local school boards on use of increased revenues. http://www.idsos.state.id.us/elect/inits/06init00.htm Title: Proposition 1 Source: Lexis-Nexis/StateNet ID Approved by voters 11/2006 P-12 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://www.vote-smart.org/election_ballot_measures_detail.php?ballot_id=M000001537 Title: Advisory Vote Source: Lexis-Nexis/StateNet OH Rejected by Voters. 11/2006 Postsec. (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; uses revenues to fund college scholarships, local government, and gambling addiction programs. Title: V. 3 Source: Lexis-Nexis/StateNet SD Unofficially approved by Voters. 11/2006 P-12 (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. Title: V. 5 Source: Lexis-Nexis/StateNet AL Approved by voters 11/2006 P-12 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-2006-08-31.pdf&trgtfile=statecert-constitutionalamendments-2006-08-31.pdf Title: Statewide Amendment Number Two Source: http://www.sos.state.al.us WY Approved by voters 11/2006 P-12 Postsec. 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 revenues to other school districts in the state. http://soswy.state.wy.us/election/2006/const-b.htm Title: V. 2 Source: Lexis-Nexis/StateNet PA Vetoed 10/2006 P-12 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 earned income tax. Relates to local services taxes and collection by an employer. Provides for homestead and farmstead exclusions. Regulates tax rates. Deletes provisions regarding occupational privilege taxes. Notes that if a school district levied an emergency and municipal services tax, the school district may continue to levy the local services tax in the same amount the school district collected on the effective date of the subclause. However, if a municipality located in whole or in part within the school district subsequently levies the local services tax, the school district may only collect five dollars $5) on persons employed within the municipality each calendar year. A school district that did not levy an emergency and municipal services tax on the effective date of the subclause is prohibited from levying the local services tax. If a school district and a municipality located in whole or in part within the school district both levy a local services tax at a combined rate exceeding ten dollars ($10), the school district's pro rata share of the aggregate local services taxes levied on persons employed within the municipality is to be collected by the municipality or its tax officer based on payroll periods as provided under subclause (i) and is to be paid to the school district on a quarterly basis within sixty days of receipt by the municipality or its tax officer. Except as provided, no person shall be subject to the payment of the local services tax by more than one political subdivision during each payroll period. http://www.legis.state.pa.us/cfdocs/legis/PN/Public/btCheck.cfm?txtType=HTM&sessYr=2005&sessInd=0&billBody=S&billTyp=B&billNbr=0157&pn=2206 Title: S.B. 157 Source: http://www.legis.state.pa.us MI Signed into law 09/2006 P-12 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; provides for a qualified forest property recapture tax; provides for recission of the exemption after an exempted property is no longer qualified forest property. http://www.legislature.mi.gov/documents/2005-2006/publicact/pdf/2006-PA-0378.pdf Title: S.B. 912 Source: http://www.michiganlegislature.org MI Signed into law 09/2006 P-12 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 Title: S.B. 914 Source: http://www.michiganlegislature.org ID Signed into law 08/2006 P-12 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, for a net tax reduction of $ 50 million. Protects education funding by placing $100 million into the Public Education Stabilization Fund by appropriating sufficient funds from the General Fund. Provides for submission to the voters for approval. http://www3.state.id.us/oasis/H0001.html#billtext Title: H.B. 1A Source: Lexis-Nexis/StateNet NY Signed into law 07/2006 P-12 Includes private elementary or secondary school as eligible premises for purposes of tax abatements in New York city. Title: A.B. 11797 Source: Lexis-Nexis/StateNet HI Became law without governor's signature 07/2006 P-12 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 the school impact fee working group. Provides that the sum appropriated must be expended by the office of the auditor which shall oversee and administer any consultant contracts as may be executed on behalf of the working group. http://www.capitol.hawaii.gov/sessioncurrent/bills/sb2708_cd1_.htm Title: S.B. 2708 Source: Lexis-Nexis/StateNet, www.capitol.hawaii.gov NJ Signed into law 07/2006 P-12 Postsec. Community College 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 to the New Jersey Economic Development Authority for payment of debt service incurred by the authority for school facilities projects. http://www.njleg.state.nj.us/2006/Bills/AL06/37_.PDF Title: A.B. 4705 Source: http://www.njleg.state.nj.us PA Signed into law 06/2006 P-12 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 installment payment of taxes. Restricts the power of certain school districts to levy, assess and collect taxes. Title: H.B. 39A Source: Pennsylvania Legislature LA Signed into law 06/2006 P-12 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 the special district is to be administered by a board of directors composed of the president of the Cameron Parish School Board, the superintendent of the Cameron Parish School System, and three other directors selected by the school board of such parish, who themselves may be members of the school board. Authorizes the special district to levy only for the 2006 tax year a property tax not to exceed 10 mills for the purpose of giving additional support to public schools in the parish. http://www.legis.state.la.us/billdata/streamdocument.asp?did=403725 Title: S.B. 32 Source: www.legis.state.la.us IA Signed into law 06/2006 P-12 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 Title: H.B. 2764 Source: Lexis-Nexis/StateNet IA Signed into law 06/2006 P-12 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 foundation aid formula. Requires the review to include finance formulas that specifically address equalizing property tax rates. States that the study committee is authorized for and is to be conducted over a two-year period during the 2006 and 2007 legislative interims. Requires the committee to report its findings and recommendations, including proposed legislation, to the general assembly no later than January 1, 2008. http://coolice.legis.state.ia.us/Cool-ICE/default.asp?Category=billinfo&Service=Billbook&menu=false&hbill=HF2792 Title: H.B. 2792 - Section 48 Source: coolice.legis.state.ia.us IA Signed into law 06/2006 P-12 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 received by the school district, enrollment and employment figures, and additional information. Requires the financial report to contain, at a minimum, information on: a. All property tax levies, income surtaxes, and local option sales taxes in place in the school district, listed by type of levy, rate, amount, duration, and notification of the maximum rate and amount limitations permitted by statute. b. The amount of funding received on a per pupil basis through the operation of the school finance formula, and from any other state appropriation or state funding source. c. Federal funding received per student or teacher population targeted to receive the funds, and any other federal grants or funding received by the district. d. Teacher and administrator minimum, maximum, and average salary paid by the district, and the percentage and dollar increase under teacher and administrator salary and benefits settlement agreements. e. Teacher and administrator health insurance and other alternative health benefit information, including the monthly premium, the percentage of the premium paid by the district, and the percentage of the premium paid by a teacher or administrator for single and family insurance. f. Teacher and administrator employment statistics, including the annual number of licensed full-time and part-time teachers and administrators employed by the school district during the preceding five years, and including the number of teachers and administrators no longer employed by the district, and new hires. g. Student enrollment levels during the preceding five years, including regular enrollment, special education enrollment, and enrollment adjustments made pursuant to supplementary weighting. h. Such additional information as the school district may determine. Requires copies of a district's financial report for the previous school year to be posted on the district Web site at the beginning of the school year. Provides that if the district does not maintain or develop a Web site, the school district must either distribute or post written copies of the financial report at specified locations throughout the school district. Provides that, prior to certifying any levy by board approval, or submitting a levy for voter approval, local boards must facilitate public access to a complete listing of all outstanding levies within the school district by rate, amount, duration, and the applicable maximum levy limitations. Requires that the information on outstanding levies be posted on the district Web site at the beginning of the school year, and updated prior to board approval or submission for voter approval of any levy during the school year. Provides that if the district does not maintain or develop a Web site, the district must either distribute or post written copies of the listing at specified locations throughout the district. http://coolice.legis.state.ia.us/Cool-ICE/default.asp?Category=billinfo&Service=Billbook&menu=false&hbill=SF2272 Title: S.B. 2272 - Section 14-15 Source: coolice.legis.state.ia.us TX Signed into law 05/2006 P-12 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" funding of the amount of state revenue necessary to maintain state and local revenue per weighted student equal to either the amount the district would have been entitled for the 2006-07 school year under current law or 2005-2006 revenue per weighted student, including state aid received for property value decline and "recapture" arrangements under Chapter 42. The bill appropriates $2.39 billion to school districts for fiscal 2007 in "hold harmless" funds. For school districts subject to "recapture" of local property tax revenue under Education Code, ch. 41, M&O tax revenue on tax rates greater than $1.33 per $100 of valuation would not be subject to recapture. School districts that qualify for the "guaranteed yield" would receive the current allotment of $27.14 per weighted student for every penny of tax effort above their new compressed rate (up to $1.50). http://www.capitol.state.tx.us/data/docmodel/793/billtext/pdf/HB00001F.PDF Bill Analysis http://www.capitol.state.tx.us/data/hrofr/pdf/ba793/HB0001.PDF Title: H.B. 1C Source: Texas Legislature VT Became law without GOVERNOR'S signature. 05/2006 P-12 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; establishes an Education Finance Advisory Working Group to advise the department of taxes and town officials on issues related to implementation of this act. http://www.leg.state.vt.us/docs/legdoc.cfm?URL=/docs/2006/acts/ACT185.HTM Title: H.B. 880 Source: Lexis-Nexis/StateNet AL Signed into law 04/2006 P-12 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 continue to be collected by the school, but will be retained by the school which collected it and used for school purposes. http://alisdb.legislature.state.al.us/acas/searchableinstruments/2006rs/bills/hb564.htm Title: H.B. 564 Source: Lexis-Nexis/StateNet ID Signed into law 04/2006 P-12 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 Title: H.B. 778 Source: www3.state.id.us AZ Vetoed 04/2006 P-12 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 primary property taxes levied for all taxing jurisdictions results in at least 50% of the homeowners exceeding the 1% constitutional cap; 2.The primary property tax rate exceeds 150% of the QTR. Requires the Property Tax Oversight Commission (PTOC) to determine which school districts are affected and to notify those districts by December 31. The PTOC will also notify the county school superintendent and     the county board of supervisors. http://www.azleg.gov/legtext/47leg/2r/bills/sb1206s.pdf Title: S.B. 1206 Source: Arizona State Legislature VA Signed into law 04/2006 P-12 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 (ii) footwear and clothing where the selling price of each item is $100 or less. The bill also authorizes dealers to absorb the sales and use tax on all other items sold during the same time period and thereby relieve the purchaser of the obligation to pay such tax. Dealers who absorb such taxes are liable for payment of the same to the Tax Commissioner. http://leg1.state.va.us/cgi-bin/legp504.exe?061+ful+CHAP0579 Title: S.B. 571 Source: http://leg1.state.va.us UT Signed into law 03/2006 P-12 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 Title: H.B. 294 Source: http://www.le.state.ut.us WA Signed into law 03/2006 P-12 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 districts could have received had Initiatives 728 and 732 been implemented as originally passed by the voters and the lower amounts they actually received as a result of amendments made to both initiatives in 2003. http://www.leg.wa.gov/pub/billinfo/2005-06/Pdf/Bills/Session%20Law%202006/2812-S.SL.pdf Fiscal note: http://www.ofm.wa.gov/fns/legsearch.asp?BillNumber=2812&SessionNumber=59 Title: H.B. 2812 Source: http://www.leg.wa.gov/ VA Signed into law 03/2006 P-12 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 price of $20 or less and each article of clothing or footwear with a selling price of $100 or less.  The bill also authorizes dealers to absorb the sales and use tax on all other items sold during the same time period and thereby relieve the purchasers of the obligation to pay such tax. Dealers who absorb such taxes are liable for payment of the same to the Tax Commissioner. http://leg1.state.va.us/cgi-bin/legp504.exe?061+ful+CHAP0593 Title: H.B. 532 Source: http://leg1.state.va.us NH Signed into law 02/2006 P-12 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 assistance based on a broad range of factors, including fiscal capacity, resource challenges, performance, and student population, with the state education grants being adjusted in future years by the consumer price index. http://www.gencourt.state.nh.us/legislation/2006/HB0100.html Title: H.B. 100 Source: Lexis/nexis, StateNet WI Signed into law 01/2006 P-12 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 costs and prosecution costs; provides that if the forfeited property is money, the sum shall be retained for payment of forfeiture expenses and the remainder deposited in the school fund. http://www.legis.state.wi.us/2005/data/acts/05Act91.pdf Title: A.B. 40 (Act No. 91) Source: http://www.legis.state.wi.us HI Became law without governor's signature 07/2005 P-12 Postsec. 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 Title: S.B. 1814 Source: http://www.capitol.hawaii.gov/ TX SENT TO THE GOVERNOR 06/2005 P-12 Community College 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 (corporation) can lease authorized projects to a nonexempt entity and that project is exempt from ad valorem, sales and use taxes or any other taxes levied or imposed by this state or any political subdivision of the state.  Since the bill would expand the types of authorized projects to include certain educational facilities at a higher education institution, it could impact the amount of taxable property values and the related ad valorem taxes as well as other taxes. Section 403.302 of the Government Code requires the Comptroller to conduct a property value study to determine the total taxable value for each school district. Total taxable value is an element in the state's school funding formula.  Passage of this bill could cause a change in the school district taxable values reported to the Commissioner of Education by the Comptroller and a change in state costs to the Foundation School Fund. http://www.capitol.state.tx.us/cgi-bin/tlo/textframe.cmd?LEG=79&SESS=R&CHAMBER=H&BILLTYPE=B&BILLSUFFIX=01253&VERSION=5&TYPE=B Title: H.B. 1253 Source: http://www.capitol.state.tx.us TX SENT TO THE GOVERNOR 06/2005 P-12 Postsec. 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 entities to collaborate with public or private institutions of higher education on emerging technology projects.   The bill requires that 25 percent of the money appropriated to the Texas Emerging Technology Fund be used to match funding from research sponsors. The bill requires that 25 percent of the money appropriated to the Texas Emerging Technology Fund be used to acquire new or enhance existing research superiority at public institutions of higher education. The bill provides that the governor may reallocate money from one component of the fund to another component with prior approval of the lieutenant governor and speaker of the house of representatives. http://www.capitol.state.tx.us/cgi-bin/tlo/textframe.cmd?LEG=79&SESS=R&CHAMBER=H&BILLTYPE=B&BILLSUFFIX=01765&VERSION=5&TYPE=B Title: H.B. 1765 Source: http://www.capitol.state.tx.us CO Signed into law 05/2005 P-12 Postsec. Community College 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"), the General Assembly may appropriate moneys from the General Fund Exempt Account to make payments on principal and interest on critical needs notes; • if the voters do not approve Referendum "D", or if the principal and interest on the notes issued is less than $55 million in FY 2005-06, $95 million in FY 2006-07, or $125 million in each subsequent state fiscal year; or if the General Assembly elects not to appropriate moneys to repay the principal and interest on notes issued, the moneys in the General Fund Exempt Account would be used in a manner consistent with Section 24-77-103.6(2) (as specified in HB05-1194); and • if there are any moneys in the General Fund Exempt Account after the above appropriations or transfers are made, then all moneys remaining in the account would be split equally for funding health care; preschool through 12th grade education; and for students attending universities and community colleges. Furthermore, the bill establishes the types of uses in the account that qualify as funding health care, funding for preschool through 12th grade education, and funding for students attending universities and community colleges. http://www.leg.state.co.us/Clics2005a/csl.nsf/fsbillcont3/ABDC71225BB51B1287256FEE004F2346?Open&file=1350_enr.pdf Title: H.B. 1350 Source: http://www.leg.state.co.us/ KS Became law without governor's signature 04/2005 P-12 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 education fund at the end of the budget year to be carried forward into the vocational education fund for succeeding budget years; makes other changes. Changes ''state prescribed percentage'' to 27% for school year 2005-2006, 29% for school year 2006-2007 and 30% for school year 2007-2008 and each school year thereafter. Allows any district that has adopted a local option budget for school year 2004-2005 in an amount equal to the state prescribed in effect prior to the effective date of this act to adopt a local option budget for school year 2005-2006 in an amount equal to the state prescribed percentage in effect on July 1, 2005, by adoption of a resolution. Such resolution shall not be subject to protest or election. Modifies ''statutorily prescribed mill rate.'' Bars school districts from adopt or renew a resolution imposing a tax levy in excess of the statutorily prescribed mill rate. Creates new sections defining ''extraordinary declining enrollment'' as an enrollment which has declined during the preceding three school years at an average rate of at least 5% or by at least 50 pupils, and setting forth rules for bonds and tax levies in districts experiencing such enrollment losses. States that for school year 2005-2006, districts shall not be paid supplemental general state aid for that portion of the local option budget in excess of the state prescribed percentage in effect prior to the effective date of this act. Bill as enacted: http://www.kslegislature.org/legsrv-bills/showBill.do?id=38800 Fiscal note: http://www.kslegislature.org/legsrv-bills/showBill.do?id=35742 Supplemental note: http://www.kslegislature.org/legsrv-bills/showBill.do?id=37465 Title: H.B. 2247 (section 19-29) Source: www.kslegislature.org AR Signed into law 03/2005 P-12 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. Permits a school election to be held on a date other than that fixed by law only if it pertains to the tax rate or debt issues and other requirements are met. Repeals Arkansas Code § 6-14-105 on special elections. Clarifies other administrative matters pertaining to school district elections. ftp://www.arkleg.state.ar.us/bills/2005/public/HB2468.pdf Title: H.B. 2468 Source: www.arkleg.state.ar.us UT Signed into law 03/2005 Postsec. 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 designation for the contribution from tax returns and not collect the contribution from individuals; authorizes a contribution to a school district that has not established a foundation or to the state office of education. http://www.le.state.ut.us/~2005/bills/hbillenr/hb0007.pdf Title: H.B. 7 Source: http://www.le.state.ut.us ND Signed into law 03/2005 P-12 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 property taxes to fund elementary and secondary education could be reduced. 2. The legislative council shall report its findings and recommendations, together with any legislation required to implement the recommendations, to the sixtieth legislative assembly. http://www.state.nd.us/lr/assembly/59-2005/bill-text/FBPH0300.pdf Title: S.B. 2404 Source: StateNet WI Vetoed 03/2005 P-12 Community College Postsec. 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 in the political subdivision's equalized value due to new construction, less improvements removed, not including any such changes in a tax incremental district (TID). In addition, the calculation of a city's, village's, or town's levy does not include any tax increment that is generated by a TID. With regard to technical college districts, the levy limit is the levy for the previous year multiplied by 1.026. The bill contains exceptions to the levy limit for political subdivisions that transfer the provision of services, for cities or villages that annex town territory, and for a county levy that relates to a county Children with Disabilities Education Board. The levy limit may also be exceeded if a political subdivision's or technical college district's resolution to do so is approved in a referendum. A town with a population of less than 2,000 may exceed the levy limit if a resolution to do so is approved by an annual or special town meeting. The levy limits do not apply beginning three years after the effective date of the bill. http://www.legis.state.wi.us/2005/data/AB-58.pdf Title: A.B. 58 Source: http://www.legis.state.wi.us VT Signed into law 02/2005 P-12 Reduces education property tax rates for fiscal year 2006. http://www.leg.state.vt.us/docs/legdoc.cfm?URL=/docs/2006/acts/ACT001.HTM Title: H.B. 61 Source: http://www.leg.state.vt.us ME Signed into law 01/2005 P-12 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 and excess of General Fund revenues; concerns the Highway Fund; concerns calculation of long-term growth rate limitation; establishes limitation on municipal appropriations; concerns mill rates, special education costs. http://janus.state.me.us/legis/LawMakerWeb/externalsiteframe.asp?ID=280014321&LD=1&Type=1&SessionID=6 Title: H.P. 6 Source: StateNet MI Signed into law 11/2004 P-12 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.asp?page=getObject&objName=2004-HB-5839 Title: H.B. 5839 Source: StateNet CA Vetoed 09/2004 P-12 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 Educational Revenue Augmentation Fund. Requires that ad valorem property tax revenue allocations made in subsequent fiscal years fully incorporate the allocation adjustments required herein. Bill as sent to governor: http://www.leginfo.ca.gov/pub/03-04//bill/sen/sb_1901-1950/sb_1909_bill_20040827_enrolled.pdf Veto message: http://www.governor.ca.gov/govsite/pdf/vetoes/SB_1909_veto.pdf Title: S.B. 1909 Source: StateNet CA Vetoed 09/2004 P-12 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.gov/pub/bill/sen/sb_1751-1800/sb_1791_bill_20040826_enrolled.pdf Veto message: http://www.governor.ca.gov/govsite/pdf/vetoes/SB_1791_veto.pdf Title: S.B. 1791 Source: www.leginfo.ca.gov ME On November 2004 Ballot 09/2004 P-12 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?" Title: Ballot Initiative Source: Maine State Web site CA Signed into law 09/2004 P-12 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 local arts programming. Prohibits the council from using the revenue for its administrative costs. http://www.leginfo.ca.gov/pub/bill/sen/sb_1201-1250/sb_1213_bill_20040909_chaptered.html Title: S.B. 1213 Source: California Legislative Web site MI Signed into law 08/2004 P-12 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 collect from such taxation to be deposited in the state school aid fund to provide additional funding for k-12 classroom education and to the cities for certain services including employment and crime prevention programs. http://www.michiganlegislature.org/documents/2003-2004/publicact/pdf/2004-PA-0306.pdf Title: H.B. 4612 Source: StateNet IL Signed into law 08/2004 P-12 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=093-0875 Title: S.B. 2362 Source: Illinois Legislative Web site NY Signed into law 07/2004 P-12 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; extends provisions of the Loft Law in relation to interim multiple dwellings; relates to the designation of empire zones. Title: A.B. 11761 Source: StateNet RI Became law without GOVERNOR'S signature. 07/2004 P-12 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. Title: H.B. 8318 Source: http://www.rilin.state.ri.us/gen_assembly FL Emergency Rule Adoption 07/2004 P-12 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 exemption during the period from 12:01 a.m., July 24, 2004, through midnight, August 1, 2004, for sales of books, clothing, wallets, or bags having a selling price of $50 or less per item and for sales of school supplies having a selling price of $10 per item or less. FLORIDA REG 28608 (SN) http://faw.dos.state.fl.us/newfaw/FawVolumeFolders2004/3027/SECTIV.pdf Title: FAC 12AER04-5 Source: Florida State Web site RI Became law without GOVERNOR'S signature. 07/2004 P-12 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.. Title: S.B. 3182 Source: StateNet TN Signed into law 06/2004 P-12 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 percent of such costs from increases in state sales tax revenues. http://www.legislature.state.tn.us/bills/currentga/Chapter/PC0835.pdf Title: H.B. 1302 Source: http://www.legislature.state.tn.us OK Signed into law 06/2004 P-12 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/sb912_enr.rtf Title: S.B. 912 Source: http://www2.lsb.state.ok.us/ AZ Signed into law 06/2004 P-12 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; provides for State Treasurer's investment of fund monies; provides criteria for implementation. http://www.azleg.state.az.us/FormatDocument.asp?inDoc=/legtext/46leg/2r/laws/0316.htm Title: H.B. 2206 Source: Arizona Legislative Web site FL Signed into law 05/2004 P-12 Postsec. Community College 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 manage motor fuel inventory to maximize tax reduction benefits; provides for revocation of licenses for violations. http://www.flsenate.gov/cgi-bin/view_page.pl?Tab=session&Submenu=1&FT=D&File=hb0237er.html&Directory=session/2004/House/bills/billtext/html/ Title: H.B. 237 Source: Florida Legislative Web site MI Signed into law 05/2004 P-12 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 Treasurer. http://www.michiganlegislature.org/documents/2003-2004/publicact/pdf/2004-PA-0108.pdf Title: H.B. 5545 Source: StateNet VT Signed into law 05/2004 P-12 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 of aldermen to assess upon the grand list of the city taxes necessary to meet the educational or school purposes of the city. Title: H.B. 774 Source: StateNet TX Rule Adoption 05/2004 P-12 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 Title: 19 TAC 105.A.105.1 Source: http://www.tea.state.tx.us/rules IA Vetoed 05/2004 P-12 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 Title: S.F. 2295 Source: StateNet ME Signed into law 05/2004 P-12 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 or after April 1, 2005. The Commissioner of Education shall annually notify each school administrative unit of its expectation. This expectation must decline over the period from fiscal year 2005-06 to fiscal year 2009-10. The expectation may not exceed 9.0 mills in fiscal year 2005-06. It may not exceed 8.0 mills in fiscal year 2009-10. The legislative body of a school administrative unit may not adopt a property tax rate that exceeds its mill expectation unless, in a vote separate from its adoption of the school budget, it votes to increase the property tax rate. The bill also places transportation operating costs into the essential programs and services funding formula. It also states that special education costs will be included in essential programs and services starting in fiscal year 2005-06. Beginning in fiscal year 2004-05, the Department of Education will provide training in state-approved guidelines for identification of special education students. The bill also places early childhood education program costs and vocational education program costs into essential programs and services no later than fiscal year 2007-08. Note Sec. 16: Basis for funding costs of education from kindergarten to grade 12. Notwithstanding any other provision of law, beginning in fiscal year 2005-06, funding of the costs of education from kindergarten to grade 12 must be based on the cost of providing essential programs and services as described in the Maine Revised Statutes, Title 20-A, chapter 606-B. http://www.mainelegislature.org/legis/bills/ld_title.asp?ld=1924 Title: S.P. 761 Source: StateNet GA Signed into law 05/2004 P-12 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.state.ga.us/legis/2003_04/fulltext/hb1184.htm Title: H.B. 1184 Source: Georgia Legislative Web site WI Vetoed 04/2004 Community College 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 professional services, and training facilities, equipment, and material to the business. A contract may not provide more than $3,500 in services to a trainee unless the Joint Committee on Finance (JCF) approves a higher limit. In addition, the state board must ensure that the total cost of such contracts does not exceed $10,000,000 in any fiscal year unless JCF approves a higher limit. (In both cases, approval by JCF may be by passive review; i.e., if the cochairpersons of JCF do not schedule a meeting to review the request, it is considered approved.) The bill allows a district board to issue revenue bonds to finance the costs of providing these services and materials to a business. http://www.legis.state.wi.us/2003/data/SB-384.pdf Title: S.B. 384 Source: http://www.legis.state.wi.us KY Signed into law 04/2004 P-12 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 distribution of the tax revenues to the school districts imposing the tax. Creates a new section of KRS 160.613 to 160.617 to require school districts to report school district boundaries to the Revenue Cabinet and to each entity providing utility services within the school district http://www.lrc.ky.gov/RECORD/04RS/HB163.htm Title: H.B. 163 Source: StateNet KY Signed into law 04/2004 P-12 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, 67.770, 67.778, 67.780, and 67.788 to make technical changes; amend KRS 67.790 to add penalties for violating unauthorized inspection provisions or divulging confidential taxpayer information. http://www.lrc.ky.gov/RECORD/04RS/HB458.htm Title: H.B. 458 Source: StateNet CT Signed into law 03/2004 Postsec. 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 Title: S.B. 30 Source: Connecticut Legislative Web site AR Became law without GOVERNOR'S signature. 02/2004 P-12 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 Title: H.B. 1030 Source: Arkansas Legislative web site AR Signed into law 02/2004 P-12 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 Title: H.B. 1162 Source: Arkansas Legislative Web site AR Signed into law 02/2004 P-12 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://www.arkleg.state.ar.us/ftproot/bills/2003s2/public/SB73.pdf Title: S.B. 73 Source: Arkansas Legislative Web site AR Signed into law 02/2004 P-12 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 Public School Facilities Fund to be used for improvements, construction or repair of school facilities. http://www.arkleg.state.ar.us/ftproot/bills/2003s2/public/HB1100.pdf Title: H.B. 1100 Source: Arkansas Legislative Web site AR Signed into law 01/2004 P-12 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 Title: S.B. 21 Source: Arkansas Legislative Web site AR Signed into law 01/2004 P-12 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/public/HB1028.pdf Title: H.B. 1028 Source: Arkansas Legislative Web site AR Signed into law 01/2004 P-12 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 and http://www.arkleg.state.ar.us/ftproot/bills/2003s2/public/SB73.pdf Title: S.B. 36 Source: Arkansas Legislative Web site PA Signed into law 12/2003 P-12 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 assistance, higher education campus police powers, educational improvement tax credit and assistance to school districts suffering reduction in revenue due to assessed property valuation. Title: S.B. 80 Source: StateNet FL Signed into law 11/2003 P-12 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 forward tax credits that may be granted for the 2003-2004 fiscal year; provides for allocation of appropriation for 2003-2004 fiscal year. http://www.flsenate.gov/data/session/2003E/Senate/bills/billtext/pdf/s0022Eer.pdf Title: S.B. 22 Source: Florida Legislative Web site ME November 2003 Ballot 11/2003 P-12 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/cec/elec/intent.pdf Title: Question 1B Source: Maine State Web site ME November 2003 Ballot 11/2003 P-12 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 Title: Question 1C Source: Maine State Web site AL Amendment did not pass - bill became law without GOVERNOR'S signature 09/2003 P-12 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 care benefits for senior citizens and job training programs to attract new high paying jobs and otherwise provide for distributing state tax revenues; to adjust income and property taxes; to establish the General Fund Rainy Day Account; to provide for the replenishment of the General Fund Rainy Day Account and the Education Trust Fund Rainy Day Account. (Proposed by Act No. 2003-78 [H.B. 1]) http://www.sos.state.al.us/election/2003/scae/index.cfm and http://alisdb.legislature.state.al.us/acas/SESSBillsStatusSelection.asp Title: Statewide Amendment No. 1 (H.B. 1) Source: Alabama Secretary of State Web site NC Signed into law 08/2003 P-12 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 schools. http://www.ncleg.net/html2003/bills/AllVersions/Senate/S965vc.html Title: S.B. 965 Source: North Carolina State Web site CA Signed into law 08/2003 P-12 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 act. Requires the county auditor to allocate moneys from the new fund to cities and counties to reimburse them for local tax revenue losses. http://www.leginfo.ca.gov/pub/bill/asm/ab_1751-1800/ab_1766_bill_20030802_chaptered.html Title: A.B. 1766 Source: California Legislative Web site IL Signed into law 07/2003 P-12 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 both at an election held after the adoption of the annual school budget adopted in that fiscal year, the county clerk shall include, in the extension of taxes made during that fiscal year, the extension of taxes for the supplemental or additional budget adopted by the school district. http://www.legis.state.il.us/legislation/fulltext.asp?DocName=&SessionId=3&GA=93&DocTypeId=HB&DocNum=3101 Title: H.B. 3101 Source: Illinois Legislative Web site IL Signed into law 06/2003 P-12 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 gross receipts. Provides for transfer of funds into the Education Assistance Fund. http://www.legis.state.il.us/legislation/fulltext.asp?DocName=&SessionId=3&GA=93&DocTypeId=SB&DocNum=1606 Title: S.B. 1606 Source: Illinois Legislative Web site IL Signed into law 06/2003 P-12 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 Title: S.B. 1607 Source: Illinois Legislative Web site IL Signed into law 06/2003 P-12 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 investigations and certain others. Provides that a portion shall be deposited into the Common School Fund and a portion into the General Revenue Fund. http://www.legis.state.il.us/legislation/billstatus.asp?DocNum=969&GAID=3&DocTypeID=SB&LegID=3828&SessionID=3 Title: S.B. 969 Source: Illinois Legislative Web site TX Signed into law 06/2003 P-12 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. Title: S.B. 206 Source: StateNet TX Signed into law 06/2003 P-12 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 Permanent School Fund's handling of forfeitures of delinquent property contracts and gives SLB authority to use brokers to market land. This bill also requires a 1.5 percent reinstatement fee for delinquent amounts, changes the time period allowed to reinstate a claim to six months, and deletes references to "asylum land." (Senate Research Center Analysis) http://www.capitol.state.tx.us/cgi-bin/tlo/textframe.cmd?LEG=78&SESS=R&CHAMBER=H&BILLTYPE=B&BILLSUFFIX=02249&VERSION=5&TYPE=B Title: H.B. 2249 Source: Senate Research Center VT Signed into law 06/2003 Postsec. 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. Title: H.B. 141 Source: StateNet AL Signed into law 06/2003 P-12 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.legislature.state.al.us/acas/ACASLogin.asp?SESSION=1027 Title: H.B. 19 Source: Alabama Legislative Web site WA Signed into law 06/2003 P-12 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 each school district based on three hundred dollars per full-time equivalent student. Escalates that amount over several years (up to $450 for 2007-2008) and after that time, requires adjustments for inflation. http://www.leg.wa.gov/pub/billinfo/2003-04/Senate/6050-6074/6058-s_pl.pdf Title: S.B. 6058 Source: http://www.leg.wa.gov TX Signed into law 06/2003 P-12 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. Title: S.B. 671 Source: StateNet GA Signed into law 06/2003 P-12 Postsec. 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 Title: H.B. 43 Source: Georgia Legislative Web site NE GOVERNOR'S veto overridden by LEGISLATURE. 05/2003 P-12 Community College 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. Title: L.B. 540 Source: StateNet GA Signed into law 05/2003 P-12 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 provisions regarding expenditure controls for the 2003-2004 school year; changes provisions regarding maximum class size for the 2003-2004 school year and provides for automatic repeal; changes provisions regarding funding for additional days of instruction; provides that when certain sales taxes for educational purposes are imposed, each board of education expending proceeds of the tax undergo a performance audit or performance review of the expenditures and provides for performance audit or review contracts. http://www.legis.state.ga.us/legis/2003_04/sum/sb249.htm Title: S.B. 249 Source: Georgia Legislative Web site AZ Signed into law 05/2003 P-12 Postsec. Community College 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 require a school district to include in its TNT hearing notices its budgeted levies for "Adjacent Ways" (A.R.S. § 15-995) and "Liabilities in Excess" (A.R.S. § 15-907). http://www.azleg.state.az.us/DocumentsForBill.asp?Bill_Number=1331&x=13&y=2 Title: S.B. 1331 Source: Arizona Legislative Web site AZ Signed into law 05/2003 P-12 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 Title: H.B. 2126 Source: Arizona Legislative Web site ID Signed into law 05/2003 P-12 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.state.id.us/oasis/H0403.html Law was overturned by the Idaho Supreme Court August 25, 2004. 2004 Opinion No. 105, Docket No. 29616 at http://www.isc.idaho.gov/opinions/iseeo.pdf Title: H.B. 403 Source: Idaho Legislative Web site IL Signed into law 05/2003 P-12 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 improvements which include school buildings or other infrastructure necessitated and specifically and uniquely attributable to the development or subdivision. Applies to all impact fees or developer donations paid into a district or held in a separate account or escrow fund by any district or county/municipality for a school. Title: H.B. 528 -- Public Act 93-330 Source: Illinois legislative staff ID Signed into law 04/2003 P-12 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.us/oasis/H0319.html Title: H.B. 319 Source: State legislative web site NM Signed into law 04/2003 P-12 Creates the job mentorship tax credit; providing income tax and corporate income tax credits for employment of youth participating in career preparation education programs. Title: H.B. 572 Source: StateNet ID Signed into law 04/2003 P-12 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.html Title: H.B. 255 Source: State legislative web site MS Signed into law 03/2003 P-12 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 segments of four-lane highways in the state.  Seventy-five percent (75%) of any money collected from the sale of timber on rights-of-way, less any expenses associated therewith, must be deposited into the Education Enhancement Fund. http://billstatus.ls.state.ms.us/documents/2003/html/SB/2100-2199/SB2102SG.htm Title: S.B. 2102 Source: billstatus.ls.state.ms.us UT Signed into law 03/2003 P-12 Modifies the Motor Vehicles Code by adding a Public Education Support special group license plate to provide financial support to the state public education. Title: S.B. 176 Source: StateNet SD Signed into law 03/2003 P-12 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 by the Department of Revenue. These valuations shall be used for all school funding purposes. If the district has imposed an excess levy pursuant to §   10-12-43, the levies shall maintain the same proportion to each other as represented in the mathematical relationship at the maximum levies in this section. The school district may elect to tax at less than the maximum amounts set forth in this section. http://legis.state.sd.us/sessions/2003/bills/HB1064enr.htm Title: H.B. 1064 Source: http://legis.state.sd.us CO Signed into law 03/2003 P-12 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.nsf Title: S.B. 195 Source: State legislative web site WY Signed into law 03/2003 P-12 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 http://soswy.state.wy.us/election/2004/const-a.htm Title: Constitutional Amendment A (S.J.R. 6) Source: Wyoming State Web site AR Signed by Governor 02/2003 Postsec. Community College 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/public/HB1019.pdf Title: H.B. 1019 Source: State legislative web site MI Signed into law 12/2002 P-12 Modifies state reimbursement to intermediate school districts in renaissance zones. http://www.mileg.org/documents/2001-2002/publicact/pdf/2002-PA-0745.pdf Title: S.B. 1417 Source: StateNet AZ Approved by voters 11/2002 P-12 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 transfers to pay school facilities revenue bond debt service; and including rent and installment sales interest in the amounts distributed to basic state aid to schools. (http://www.sosaz.com/election/2002/info/pubpamphlet/english/prop300.htm) Title: Proposition 300 Source: Arizona Election Services AZ Approved by voters 11/2002 P-12 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-education related items. (http://www.sosaz.com/election/2002/info/pubpamphlet/english/prop202.htm) Title: Proposition 202 Source: Arizona Election Services GA Approved by voters 11/2002 P-12 (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. Title: STATEWIDE REFERENDUM A Source: Georgia Secretary of State Web site MO Rejected by voters 11/2002 P-12 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 for seniors; health care initiatives for low income citizens, women, minorities and children; medical research and smoking prevention; and grants for early childhood care and education. Title: Proposition A Source: Missouri Secretary of State Web site UT Rejected by voters 11/2002 P-12 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 on radioactive waste to education and 20 percent to an endowment to help alleviate homelessness and poverty. Title: Citizen's Initiative 1 Source: Utah State Elections Office Web site NY Signed into law 09/2002 P-12 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 State Office of real property services. Title: S.B. 6221 Source: Lexis-Nexis/StateNet NY Signed into law 08/2002 P-12 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 shall apply to tax rolls completed in the years 2002 through 2015; provides such tax abatement shall apply to that part of the general county tax which is the result of an increase in county tax. Title: S.B. 7532 Source: Lexis-Nexis/StateNet OR Signed into law 08/2002 P-12 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. Title: H.B. 4052C Source: Lexis-Nexis/StateNet OR Signed into law 08/2002 P-12 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 options that would lessen Oregon's dependence on income taxes as the predominant source of state revenue. The task force shall: (a) Examine alternative tax reform proposals to develop a more stable tax system; (b) Evaluate the current property tax system; (c) Develop proposals for long-term, stable revenue sources to support kindergarten through grade 12 education; and (d) Evaluate school finance and accountability alternatives for the management of costs related to education funding. http://pub.das.state.or.us/LEG_BILLS/PDFSpec/EHB4063.pdf Title: H.B. 4063C Source: http://www.leg.state.or.us/bills_pdf.htm MD Signed into law 07/2002 P-12 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; and 3) provide funding for adult education and literacy services. http://mlis.state.md.us/2002rs/bills/sb/sb0856e.rtf Title: S.B. 856 Source: mlis.state.md.us MO Signed by governor 06/2002 P-12 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 guaranteed tax bas to encompass the average of the 3rd and 4th preceding years, instead of basing the amount on only the 3rd preceding year, as in prior law. Permits a school district that has a delinquent single taxpayer to apply to the Department of Elementary and Secondary Education to deduct the taxpayer's assessed valuation from its formula calculation. Title: H.B. 1711 Source: Lexis-Nexis/StateNet LA Signed into law 06/2002 P-12 Revises the individual income tax credit for child care expenses and educational costs. Title: H.B. 238 Source: Lexis-Nexis/StateNet CO Signed into law 06/2002 P-12 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 equal to at least 7.39% of the maintenance of effort base. For the 2002-03 budget year and budget years thereafter, modifies a district's total program to be the greater of: (District per pupil funding X (District funded pupil count - District on-line pupil enrollment)) + District at-risk funding + District on-line funding; or $5,435 X District funded pupil count. Increases statewide base per pupil funding by 5.7% to account for inflation plus an additional one percentage point. Increases the available state preschool program slots; specifies a number of slots for all day Kindergarten within said preschool slots; eliminates authority for seeking a ballot question wanting to collect and spend additional property tax revenue; allows charter schools to provide on-line programs; specifies amount spent on school districts based on pupil count. Eliminates the authority for a school district to submit a ballot question seeking authorization to collect and spend additional property tax revenue to provide a supplemental cost of living adjustment for the district. Modifies the limitation on districts' property tax override to include an amount equal to the maximum dollar amount of property tax revenue a school district could have generated for the 2001-02 budget year if it submitted and received approval of such a ballot question at the November 2001 election. Title: H.B. 1349 Source: http://www.state.co.us/gov_dir/stateleg.html TN Became law without GOVERNOR'S signature. 06/2002 P-12 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 is offset by enhanced economic development. Title: H.B. 2672 Source: Lexis-Nexis/StateNet IL Signed into law 06/2002 P-12 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/gov-relations/materials/2002/02-8-28-ACTIVE%20BILLS-Legis-Sch.pdf Title: H.B. 539 Source: Illinois State Board of Education Web site AZ Became law without governor's signature 06/2002 P-12 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 for the owner of a single-family home valued at $100,000. Specifies that when district seeks to join a joint district, question submitted to electors of district seeking to become part of joint district must describe the tax rate associated with joining the joint district and the estimated cost of that tax rate for the owner of a single-family home valued at $100,000. http://www.azleg.state.az.us/legtext/45leg/2r/bills/hb2710c.htm Title: Omnibus--H.B. 2710 Source: MO Signed into law 06/2002 P-12 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 Schools of the Future Fund. Title: S.B. 1248 Source: Summaries of Truly Agreed to and Finally Passed Bills 2002 SC SENATE override line item veto Nos. 2. 06/2002 P-12 Postsec. 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 shortfall, lapsed funds remaining after EIA purposes must be distributed to districts for funding buildings and exempts EIA appropriations for teacher salaries and benefits from reductions to offset an official EIA revenue shortfall. Requires state board to establish a task force comprised of superintendents, principals, teachers, parents, school board members, and representatives of business and industry, including tourism-related industries no later than July 1, 2002. This task force to the extent possible is to be equally divided among proponents of existing or earlier starting dates for schools, proponents of later starting dates for schools, including proponents for dates after Labor Day, and persons who legitimately have no preferences. Also requires districts to provide advanced placement courses in all secondary schools which enroll an adequate number of academically talented students to support the course. Part II concerns public higher education: Each four-year campus of each state-supported public institution of higher learning must have equal representation on all formal and informal councils, advisory groups, committees, and task forces of the commission. Independent four-year colleges must have representation on all formal and informal committees and commissions dealing with higher education statewide issues. Also addresses instate tuition for certain students. Beginning with school year 2002-2003, the annual amount of a LIFE Scholarship for eligible resident students attending a four-year independent institution must be the cost of attendance up to a maximum of the average annual cost of tuition at the state's four-year public institutions of higher learning in the corresponding academic year. In addition, beginning with school year 2002-2003, eligible resident students attending two-year independent institutions may not receive an annual LIFE scholarship of more than the maximum cost of tuition at two-year regional public institutions for thirty credit hours a year or its equivalent." Title: H.B. 4879 Source: http://www.ecs.org/html/offsite.asp?document=http://www.scstatehouse.net/ MD Signed into law 05/2002 P-12 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; relates to funding for education, transportation, and health care; provides for a study of income, sales, property, excise, and business taxes. Title: H.B. 1 Source: Lexis-Nexis/StateNet IA Signed into law 05/2002 P-12 Provides for the establishment of the state 2 percent of growth for purposes of the state school foundation program. Title: S.B. 2328 Source: Lexis-Nexis/StateNet MD Signed into law 05/2002 P-12 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 funds for the provision of a program for at-risk or low-performing students in grades 6-12 that meets specified criteria; and a Spanish language immersion program for at least 450 pupils in grades K-5. http://mlis.state.md.us/2002rs/bills/hb/hb0949e.rtf Title: H.B. 949 Source: mlis.state.md.us FL Signed into law 05/2002 P-12 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 tax levied (see bill section 664, page 1251, line 4 ff); establishes new section for Florida Academic Improvement Trust Fund, which institutes a public schools matching grants program (see section 670, page 1258, line 1 ff): http://www.leg.state.fl.us/data/session/2002E/Senate/bills/billtext/pdf/s0020Eer.pdf Title: S.B. 20E Source: http://www.leg.state.fl.us MD Signed into law 05/2002 P-12 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 coordination office to support Management Oversight Panel until the state superintendent determines that all the audits' recommendations have been addressed. Modifies the basic current expense formula to create a new foundation program for state education funding; creates a compensatory education funding program; creates a funding program for students with limited English; creates a special education funding program; establishes guaranteed tax base program. Extends funding for public school construction projects in Prince George's County and Baltimore City from 2003 to 2004. Establishes Task Force to Study Public School Facilities; requires task force to study specified issues in the realms of school construction. Terminates task force on December 31, 2002. Provides unrestricted grants of specified amounts in FY 03 to county boards. Requires Prince George's County Board to develop and submit comprehensive master plan and Superintendent to approve master plan before it receives its unrestricted grant. http://mlis.state.md.us/2002rs/bills/sb/sb0856e.rtf Title: S.B. 856 Source: mlis.state.md.us MI Signed into law 04/2002 P-12 Amends a section of the Revised School Code relating to a school district's bond authority to fund a deficit. Title: H.B. 5415 Source: Lexis-Nexis/StateNet ME Signed into law 04/2002 P-12 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. Title: H.B. 1655 Source: Lexis-Nexis/StateNet AL Signed into law 04/2002 P-12 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; provides for a referendum to provide choices of the tax or taxes to be levied.http://alisdb.legislature.state.al.us/acas/searchableinstruments/2002rs/bills/hb645.htm Title: H.B. 645 Source: alisdb.legislature.state.al.us IA Signed into law 04/2002 P-12 Postsec. 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 rebate are not taxable; makes provisions regarding reciprocal agreements with other states; relates to basic research tax credits; makes provisions for innocent spouse. Title: H.B. 2116 Source: Lexis-Nexis/StateNet AL Signed into law 03/2002 P-12 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.legislature.state.al.us/acas/searchableinstruments/2002rs/bills/hb440.htm Title: H.B. 440 Source: alisdb.legislature.state.al.us/ MS Signed into law 03/2002 P-12 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. Title: S.B. 2389 Source: Lexis-Nexis/StateNet ID Signed into law 03/2002 P-12 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 as specified, on property exempt from taxation pursuant to specified Idaho Code, shall not be subtracted from maximum school district maintenance and operation property taxes. Title: H.B. 680 Source: Lexis-Nexis/StateNet MI Signed into law 03/2002 P-12 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. Title: H.B. 5412 Source: Lexis-Nexis/StateNet MI Signed into law 03/2002 P-12 Makes a technical amendment to the provision of law relating to the expenditure of tax monies by schools under the Revised School Code. Title: H.B. 5410 Source: Lexis-Nexis/StateNet MI Public Act No. 03/2002 P-12 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. Title: H.B. 5417 Source: Lexis-Nexis/StateNet WA Signed into law 03/2002 P-12 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. Title: H.B. 3011 Source: Lexis-Nexis/StateNet ID Signed into law 03/2002 P-12 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. Title: S.B. 1424 Source: Lexis-Nexis/StateNet AL Signed into law 02/2002 P-12 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 schools. purposes.http://alisdb.legislature.state.al.us/acas/searchableinstruments/2002rs/bills/hb339.htm Title: H.B. 339 Source: alisdb.legislature.state.al.us SD Signed into law 02/2002 P-12 Allows school board to initiate a vote relating to the imposition of an excess tax levy; declares an emergency. Title: S.B. 89 Source: Lexis-Nexis/StateNet SD Signed into law 02/2002 P-12 Allows school boards to initiate a vote relating to the imposition of an excess tax levy with the use of a resolution. Title: H.B. 1112 Source: Lexis-Nexis/StateNet NJ Signed into law 12/2001 P-12 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. Title: A.B. 2545 Source: Lexis-Nexis/StateNet WA Approved by voters 11/2001 P-12 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. Title: Initiative 747 Source: http://vote.wa.gov/results/measures.tpl?m_id=747&category=1 WA Approved by voters 11/2001 P-12 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. Title: Initiative 747 Source: Secretary of State's office NH Became law without GOVERNOR'S signature 07/2001 P-12 Relates to State fees, funds, revenues and expenditures; part of the bill decreases the rate of the education property tax. Title: H.B. 170 Source: Lexis-Nexis/StateNet TX Became law without governor's signature 06/2001 P-12 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 the Property Redevelopment and Tax Abatement Act. Title: H.B. 1200 Source: Lexis-Nexis/StateNet FL Signed into law 06/2001 P-12 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. Title: S.B. 1872 Source: Lexis-Nexis/StateNet CO Signed into law 06/2001 P-12 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 State income tax revenues that the department must transfer to the State Treasurer for deposit into the State Education Fund on the first business day of each month. Title: H.B. 1262 Source: Lexis-Nexis/StateNet OR Signed into law 06/2001 Postsec. 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 Dependent Scholarship Program Tax Credit; provides tax credit application procedures for employers; provides the credit will be 50% of the qualifying scholarship funds paid by the employer. Title: H.B. 2521 Source: Lexis-Nexis/StateNet AL Signed into law 05/2001 P-12 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. Title: S.B. 626 Source: Lexis-Nexis/StateNet OK Signed into law 05/2001 Postsec. 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 Savings Plan Act. The deduction shall equal the amount of the contribution to the account, but in no event shall the deduction exceed Two Thousand Five Hundred Dollars ($2,500.00) each taxable year for each designated beneficiary of the account. Title: H.B. 1896 Source: Lexis-Nexis/StateNet OR Signed into law 05/2001 Postsec. 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 to a qualified state tuition account is generally deferred until withdrawal by the beneficiary. This treatment also passes through to Oregon taxable income. HB 3080A takes the additional step of making earnings on qualified withdrawals effectively exempt from Oregon income tax. Title: H.B. 3080 Source: Oregon Legislative Web Site WV Signed into law 04/2001 P-12 Establishes that tax revenues raised by counties, school districts or municipalities are not revenues of the state. Title: S.B. 237 Source: Lexis-Nexis/StateNet AZ Signed into law 04/2001 P-12 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; provides procedures for the issuing, debt service and interest of such bonds. Title: H.B. 2440 Source: Lexis-Nexis/StateNet AL Signed into law 04/2001 P-12 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. Title: S.B. 363 Source: Lexis-Nexis/StateNet MS Governor's veto overridden by HOUSE 03/2001 P-12 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 for purposes of statutory limits on legislative appropriations. Title: S.B. 2680 Source: Lexis-Nexis/StateNet AR Signed into law 03/2001 P-12 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. Title: H.B. 2240 Source: Lexis-Nexis/StateNet AR Signed into law 03/2001 P-12 Amends School District Millage Rollback compensation appropriation for the 2001-2003 biennium. Title: H.B. 2098 Source: Lexis-Nexis/StateNet ND Signed into law 03/2001 P-12 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 instruction, the equity of the existing degree of reliance on property tax revenues for elementary and secondary education funding, and whether improved efficiency is attainable in delivery of elementary and secondary education services. The legislative council shall report its findings and recommendations, together with any legislation required to implement the recommendations, to the fifty-eighth legislative assembly. Title: S.B. 2428 Source: http://www.state.nd.us/lr UT Signed into law 03/2001 P-12 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. Title: H.B. 281 Source: Lexis-Nexis/StateNet SD Signed into law 02/2001 P-12 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. Title: H.B. 1187 Source: Lexis-Nexis/StateNet VA Signed into law 02/2001 P-12 Permits individuals to designate that a specified amount of their income tax refunds, or additional amounts, be contributed to local school improvement projects. Title: H.B. 2583 Source: http://senate.state.va.us AL Approved by voters 11/2000 P-12 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 tax. Title: V. 6 Source: Lexis-Nexis/StateNet GA Approved by voters 11/2000 P-12 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 granted a homestead exemption from all ad valorem taxation for state, county, municipal and school purposes. Title: V. 10 Source: Lexis-Nexis/StateNet OK Approved by voters 11/2000 P-12 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 emergency levy, local support levy, and building fund levy. Title: V. 5 Source: Lexis-Nexis/StateNet AZ Approved by voters 11/2000 P-12 Community College (S.B. 1007E) Provides for an increase to the transaction privilege tax rate from 5.0% to 5.6% to provide greater funding for teacher salaries, to increase the school year, for the development of a system to measure school performance based on student achievement and a database to track student attendance and academic performance, and to provide additional funding for other maintenance and operation education programs, University research and development programs and community college workforce development; makes the act conditional on the voter approving the general transaction privilege tax rate increase at the next general election. Legislative Council analysis: http://www.sosaz.com/election/2000/info/pubpamphlet/english/prop301.htm Proposition 301 approved in November 2000 election with 53.5% voter support. Title: Proposition 301 Source: Arizona Secretary of State Web site CA Unofficially approved by Voters 11/2000 P-12 Community College PROPOSITION 39 Authorizes bonds for construction, reconstruction, rehabilitation or replacement of school facilities if approved by 55% vote for projects evaluated by schools, community college districts, county education offices for safety, class size, and information technology needs. Title: V. 29 Source: Lexis-Nexis/StateNet WA Approved by voters 11/2000 P-12 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?" Title: Ballot Initiative 722 Source: http://www.vote.wa.gov/2000/vote2000/results/measures.tpl?m_id=722&m_code=I WA Approved by voters 11/2000 P-12 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, starting with the 1999 valuation level, would be the lower of 2% per year or the inflation rate. A separate limit would apply to new construction, and maintenance improvements would be exempt from tax. Title: Initiative 722 Source: Secretary of State NJ Vetoed 10/2000 P-12 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 population of 30% senior citizens; provides the aid shall be equal to $ 500 multiplied by the districts residential enrollment who reside in such a municipality; provides a region school district tax levy calculation formula. Title: S.B. 110 Source: Lexis-Nexis/StateNet CA Signed into law 09/2000 P-12 Postsec. Community College Requires the State Board of Education to develop criteria for the review and approval of charter school petitions. Makes technical revisions relating to passage of local school bond measures. Prohibits issuance of the bonds unless the property tax rate levied to meet the requirements of indebtedness incurred by a school district or community college district at a single election doesn't exceed a certain amount. Title: A.B. 2659 Source: Lexis-Nexis/StateNet NY Signed into law 08/2000 P-12 Establishes special equalization rates in assessing units having an electric generating facility for the purposes of apportioning school district taxes. Title: S.B. 8115 Source: Lexis-Nexis/StateNet NY Signed into law 08/2000 P-12 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 by adjusting the latest State Equalization Rates for those cities or towns to the appropriate current role. Title: S.B. 7774 Source: Lexis-Nexis/StateNet CA Signed into law 07/2000 P-12 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 superintendents of schools and to adjust those amounts, as specified. Specifies that this requirement applies to 2000-01 fiscal year and every fiscal year thereafter and would delete the requirement that the revenue limits be adjusted. Title: A.B. 2880 Source: Lexis-Nexis/StateNet CA Signed into law 06/2000 P-12 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. Title: A.B. 2879 Source: Lexis-Nexis/StateNet IL Signed into law 06/2000 P-12 Postsec. Amends the Prepaid Tuition Act and the Probate Act of 1975; provides that the Section exempting the assets and income of the Prepaid Tuition Trust Fund from taxation under the Income Tax Act are exempt from the sunset provisions of that Act; provides that a prepaid tuition contract shall be considered an investment for the purpose of investing a ward's money under the Probate Act of 1975; effective immediately. Title: S.B. 1537 Source: Lexis-Nexis/StateNet IL Signed into law 06/2000 P-12 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 permissive tax allowed by law or the maximum tax rate allowed by voter approved referendum, instead of when the change in the assessed valuation causes the district's operation tax rate to be less than required to qualify for the maximum amount of state aid. Title: H.B. 3435 Source: Lexis-Nexis/StateNet FL Signed into law 06/2000 P-12 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 tangible personal property after adjustments by value adjustment board; maintains exemption from taxation for property leased from governmental agency if agency continues to use property for exclusively educational purposes. Title: S.B. 290 Source: Lexis-Nexis/StateNet IL Signed into law 06/2000 P-12 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 2001), affected districts to receive grants equal to 0.5% of the equalized assessed valuation of the land owned by the state. Title: H.B. 3406 Source: Lexis-Nexis/StateNet CA Re-referred to Senate Committee on Local Government 06/2000 P-12 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 excess revenues, remaining after allocation to county superintendents of schools for purposes of special education, to be allocated among the county, cities, and special districts. Title: A.B. 822 Source: Lexis-Nexis/StateNet CO Signed into law 06/2000 P-12 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 school provides preschool through eighth grade educational training and is licensed by the Department of Education. Title: H.B. 1268 Source: Lexis-Nexis/StateNet FL Vetoed 05/2000 P-12 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 prior year's budget. Title: H.B. 2179 Source: Lexis-Nexis/StateNet MT Signed into law 05/2000 P-12 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. Title: H.B. 4A Source: Lexis-Nexis/StateNet AL Signed into law 05/2000 P-12 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. Title: H.B. 494 Source: Lexis-Nexis/StateNet CO Signed into law 05/2000 Postsec. Concerns an income tax credit for monetary contributions to the Colorado Institute for Telecommunication Education. Title: H.B. 1052 Source: Lexis-Nexis/StateNet AL Signed into law 04/2000 P-12 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. Title: H.B. 123 Source: Lexis-Nexis/StateNet NE Vetoed 04/2000 P-12 Relates to School Finance; changes the calculation of local effort rate; adjusts levy amounts. Title: L.B. 1107 Source: Lexis-Nexis/StateNet MD Signed into law 04/2000 P-12 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 accessory items during the back-to-school tax-free shopping week. Title: H.B. 170, S.B. 103 Source: Lexis-Nexis/StateNet NE Signed into law 04/2000 P-12 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; repeals the original sections; declares an emergency. Title: L.B. 968 Source: Lexis-Nexis/StateNet GA Signed into law 03/2000 P-12 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. Title: H.B. 1403 Source: Lexis-Nexis/StateNet SD Signed into law 03/2000 P-12 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-Agricultural Acreage from 5.7 mills to 4.33 mills, the maximum tax rate on all other property is reduced from 16.5 mills to 13.93 mills. Title: S.B. 199 Source: Lexis-Nexis/StateNet SD Signed into law 03/2000 P-12 Revises the property tax levies for the general fund of a school district. Title: H.B. 1139 Source: Lexis-Nexis/StateNet VA Signed into law 03/2000 P-12 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. Title: S.B. 483 Source: Lexis-Nexis/StateNet