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H0583..............................................................by TRAIL EDUCATIONAL SUPPORT PROGRAM - Amends existing law relating to the educational support program to eliminate a cap on the amount to be distributed for property tax relief; to eliminate a cap imposed upon growth of the experience and education multiplier for instructional salaries; and to make necessary adjustments in the distribution formula to accomplish these changes. 01/30 House intro - 1st rdg - to printing 02/02 Rpt prt - to W/M
]]]] LEGISLATURE OF THE STATE OF IDAHO ]]]] Fifty-seventh Legislature Second Regular Session - 2004 IN THE HOUSE OF REPRESENTATIVES HOUSE BILL NO. 583 BY TRAIL 1 AN ACT 2 RELATING TO THE EDUCATIONAL SUPPORT PROGRAM; REPEALING SECTIONS 33-907, 3 33-1018 AND 33-1018A, IDAHO CODE; AMENDING SECTION 33-1002, IDAHO CODE, TO 4 REVISE THE SCHOOL DISTRICTS' CONTRIBUTION CALCULATION; AMENDING SECTION 5 33-1002D, IDAHO CODE, TO ELIMINATE A LIMIT ON THE AMOUNT TO BE DISTRIBUTED 6 FOR PROPERTY TAX RELIEF; AMENDING SECTION 33-1004A, IDAHO CODE, TO ELIMI- 7 NATE A CAP IMPOSED UPON GROWTH OF THE EXPERIENCE AND EDUCATION MULTIPLIER 8 FOR INSTRUCTIONAL SALARIES; AND AMENDING SECTION 33-1009, IDAHO CODE, TO 9 REVISE THE METHODOLOGY FOR PAYMENTS FROM THE PUBLIC SCHOOL INCOME FUND. 10 Be It Enacted by the Legislature of the State of Idaho: 11 SECTION 1. That Sections 33-907, 33-1018 and 33-1018A, Idaho Code, be, 12 and the same are hereby repealed. 13 SECTION 2. That Section 33-1002, Idaho Code, be, and the same is hereby 14 amended to read as follows: 15 33-1002. EDUCATIONAL SUPPORT PROGRAM. The educational support program is 16 calculated as follows: 17 1. State Educational Support Funds. Add the state appropriation, includ- 18 ing the moneys available in the public school income fund, together with all 19 miscellaneous revenues to determine the total state funds. 20 2. From the total state funds subtract the following amounts needed for 21 state support of special programs provided by a school district: 22 a. Pupil tuition-equivalency allowances as provided in section 33-1002B, 23 Idaho Code; 24 b. Transportation support program as provided in section 33-1006, Idaho 25 Code; 26 c. Feasibility studies allowance as provided in section 33-1007A, Idaho 27 Code; 28 d. The approved costs for border district allowance, provided in section 29 33-1403, Idaho Code, as determined by the state superintendent of public 30 instruction; 31 e. The approved costs for exceptional child approved contract allowance, 32 provided in subsection 2. of section 33-2004, Idaho Code, as determined by 33 the state superintendent of public instruction; 34 f. Certain expectant and delivered mothers allowance as provided in sec- 35 tion 33-2006, Idaho Code; 36 g. Salary-based apportionment calculated as provided in sections 33-1004 37 through 33-1004F, Idaho Code; 38 h. Unemployment insurance benefit payments according to the provisions of 39 section 72-1349A, Idaho Code; 40 i. For expenditure as provided by the public school technology program; 41 j. For the support of provisions that provide a safe environment condu- 42 cive to student learning and maintain classroom discipline, an allocation 2 1 of $300 per support unit; 2 k. For expenditure necessary to support the Idaho student information 3 management system (ISIMS) as provided in section 33-120A, Idaho Code, 4 beginning with fiscal year 2005-2006 and each year thereafter, at an 5 amount not less than that expended by the state and the J.A. and Kathryn 6 Albertson foundation combined, on operation of the project in fiscal year 7 2004-2005; and 8 l. Any additional amounts as required by statute to effect administrative 9 adjustments or as specifically required by the provisions of any bill of 10 appropriation; 11 to secure the state educational support funds. 12 3. Local Districts' Contribution Calculation. Without including any 13 allowance as a credit for prepaid taxes as provided by section 63-1607, Idaho 14 Code, the local districts' contribution shall be the amount appropriated pur-15 suant to section 33-1002D, Idaho Code, plus threefour-tenths percent (. 34%) 16 during fiscal year 2003-04 and each year thereafter, of the total state 17 adjusted market value for assessment purposes for the previous year with such 18 value being determined by the provisions of section 63-315, Idaho Code, and 19 four-tenths percent (.4%) during fiscal year 1994-95 and each year thereafter, 20 of the cooperative electrical associations' property values that have been 21 derived from the taxes paid in lieu of ad valorem taxes for the previous year 22 as provided in section 63-3502, Idaho Code. 23 4. Educational Support Program Distribution Funds. Add the local dis- 24 tricts' contribution, subsection 3. of this section, and the state educational 25 support program funds, subsection 1. of this section, together to secure the 26 total educational support program distribution funds. 27 5. Average Daily Attendance. The total state average daily attendance 28 shall be the sum of the average daily attendance of all of the school dis- 29 tricts of the state. The state board of education shall establish rules set- 30 ting forth the procedure to determine average daily attendance and the time 31 for, and method of, submission of such report. Average daily attendance calcu- 32 lation shall be carried out to the nearest hundredth. Computation of average 33 daily attendance shall also be governed by the provisions of section 33-1003A, 34 Idaho Code. 35 6. Support Units. The total state support units shall be determined by 36 using the tables set out hereafter called computation of kindergarten support 37 units, computation of elementary support units, computation of secondary sup- 38 port units, computation of exceptional education support units, and computa- 39 tion of alternative school secondary support units. The sum of all of the 40 total support units of all school districts of the state shall be the total 41 state support units. 42 COMPUTATION OF KINDERGARTEN SUPPORT UNITS 43 Average Daily 44 Attendance Attendance Divisor Units Allowed 45 41 or more .... 40....................... 1 or more as computed 46 31 - 40.99 ADA.... -....................... 1 47 26 - 30.99 ADA.... -....................... .85 48 21 - 25.99 ADA.... -....................... .75 49 16 - 20.99 ADA.... -....................... .6 50 8 - 15.99 ADA.... -....................... .5 51 1 - 7.99 ADA.... -....................... count as elementary 3 1 COMPUTATION OF ELEMENTARY SUPPORT UNITS 2 Average Daily 3 Attendance Attendance Divisor Minimum Units Allowed 4 300 or more ADA........................................ 15 5 ..23...grades 4,5 & 6.... 6 ..22...grades 1,2 & 3....1994-95 7 ..21...grades 1,2 & 3....1995-96 8 ..20...grades 1,2 & 3....1996-97 9 and each year thereafter. 10 160 to 299.99 ADA... 20..................... 8.4 11 110 to 159.99 ADA... 19..................... 6.8 12 71.1 to 109.99 ADA... 16..................... 4.7 13 51.7 to 71.0 ADA... 15..................... 4.0 14 33.6 to 51.6 ADA... 13..................... 2.8 15 16.6 to 33.5 ADA... 12..................... 1.4 16 1.0 to 16.5 ADA... n/a.................... 1.0 17 COMPUTATION OF SECONDARY SUPPORT UNITS 18 Average Daily 19 Attendance Attendance Divisor Minimum Units Allowed 20 750 or more .... 18.5..................... 47 21 400 - 749.99 ADA.... 16....................... 28 22 300 - 399.99 ADA.... 14.5..................... 22 23 200 - 299.99 ADA.... 13.5..................... 17 24 100 - 199.99 ADA.... 12....................... 9 25 99.99 or fewer Units allowed as follows: 26 Grades 7-12 ......................... 8 27 Grades 9-12 ......................... 6 28 Grades 7- 9 ......................... 1 per 14 ADA 29 Grades 7- 8 ......................... 1 per 16 ADA 30 COMPUTATION OF EXCEPTIONAL EDUCATION SUPPORT UNITS 31 Average Daily 32 Attendance Attendance Divisor Minimum Units Allowed 33 14 or more .... 14.5..................... 1 or more as computed 34 12 - 13.99.... -....................... 1 35 8 - 11.99.... -....................... .75 36 4 - 7.99.... -....................... .5 37 1 - 3.99.... -....................... .25 38 COMPUTATION OF ALTERNATIVE SCHOOL SECONDARY SUPPORT UNITS 39 Pupils in Attendance Attendance Divisor Minimum Units Allowed 40 12 or more.......... 12...................... 1 or more as computed 41 In applying these tables to any given separate attendance unit, no school 42 district shall receive less total money than it would receive if it had a 43 lesser average daily attendance in such separate attendance unit. In applying 44 the kindergarten table to a kindergarten program of less days than a full 45 school year, the support unit allowance shall be in ratio to the number of 46 days of a full school year. The tables for exceptional education and alterna- 47 tive school secondary support units shall be applicable only for programs 48 approved by the state department of education following rules established by 49 the state board of education. Moneys generated from computation of support 50 units for alternative schools shall be utilized for alternative school pro- 51 grams. School district administrative and facility costs may be included as 4 1 part of the alternative school expenditures. 2 7. State Distribution Factor per Support Unit. Divide educational support 3 program distribution funds, after subtracting the amounts necessary to pay the 4 obligations specified in subsection 2. of this section, by the total state 5 support units to secure the state distribution factor per support unit. 6 8. District Share of State Funds for Educational Support Program. Ascer- 7 tain a district's share of state funds for the educational support program as 8 follows: 9 a. District Contribution Calculation. Without including any allowance as 10 a credit for prepaid taxes, as provided in section 63-1607, Idaho Code, 11 the district contribution calculation shall be the rate determined under 12 subsection 3. of this section. 13 b. District Support Units. The number of support units for each school 14 district in the state shall be determined as follows: 15 (1) Divide the actual average daily attendance, excluding students 16 approved for inclusion in the exceptional child educational program, 17 for the administrative schools and each of the separate schools and 18 attendance units by the appropriate divisor from the tables of sup- 19 port units in this section, then add the quotients to obtain the 20 district's support units allowance for regular students, kindergarten 21 through grade 12 including alternative school secondary students. 22 Calculations in application of this subsection shall be carried out 23 to the nearest tenth. 24 (2) Divide the combined totals of the average daily attendance of 25 all preschool, handicapped, kindergarten, elementary, secondary and 26 juvenile detention center students approved for inclusion in the 27 exceptional child program of the district by the appropriate divisor 28 from the table for computation of exceptional education support units 29 to obtain the number of support units allowed for the district's 30 approved exceptional child program. Calculations for this subsection 31 shall be carried out to the nearest tenth when more than one (1) unit 32 is allowed. 33 (3) The total number of support units of the district shall be the 34 sum of the total support units for regular students, subsection 35 8.b.(1) of this section, and the support units allowance for the 36 approved exceptional child program, subsection 8.b.(2) of this sec- 37 tion. 38 c. Total District Allowance Educational Program. Multiply the district's 39 total number of support units, carried out to the nearest tenth, by the 40 state distribution factor per support unit and to this product add the 41 approved amount of programs of the district provided in subsection 2. of 42 this section to secure the district's total allowance for the educational 43 support program. 44 d. District Share. To secure the district's share of state apportionment, 45 subtract the amount of the local district contribution calculation, sub- 46 section 3. of this section, from the amount of the total district allow- 47 ance, subsection 8.c. of this section. 48 e. Adjustment of District Share. The contract salary of every noncertifi- 49 cated teacher shall be subtracted from the district's share as calculated 50 from the provisions of subsection 8.d. of this section. 51 SECTION 3. That Section 33-1002D, Idaho Code, be, and the same is hereby 52 amended to read as follows: 53 33-1002D. PROPERTY TAX REPLACEMENT. The purpose of this section is to 5 1 replace a portion of the authorized school maintenance and operation property 2 tax levy with state sales tax receipts. As used in this section, the term 3 "property tax computation ratio" shall mean a ratio determined by dividing the 4 district's certified property tax maintenance and operation budget by the 5 actual or adjusted market value for assessment purposes as such values existed 6 on December 31 of the previous calendar year. 7 (1) (a) In the case of a school district that had a property tax computa- 8 tion ratio of not less than four-tenths of one percent (.4%) in tax year 9 1994, that school district shall receive from the appropriations made for 10 that purpose, an amount equal to the greater of the district's actual or 11 adjusted market value for assessment purposes as such valuation existed on 12 December 31 of the previous calendar year multiplied by one-tenth of one 13 percent (.1%). 14 (b) In the case of a school district that had a property tax computation 15 ratio of less than four-tenths of one percent (.4%) in tax year 1994, the 16 greater of the 1992, 1993 or 1994 property tax computation ratio less 17 three-tenths of one percent (.3%) shall be designated the district's base 18 multiplier. In no case shall the base multiplier be less than zero (0). 19 Four-tenths of one percent (.4%) less the greater of the district's 1992, 20 1993 or 1994 property tax computation ratio shall be designated the 21 district's adjustment factor. In no case shall the adjustment factor be 22 greater than one-tenth of one percent (.1%) or less than zero (0). Each 23 school district's actual multiplier shall be the base multiplier plus one- 24 fifth (1/5) of the adjustment factor in tax year 1995, the base multiplier 25 plus two-fifths (2/5) of the adjustment factor in tax year 1996, the base 26 multiplier plus three-fifths (3/5) of the adjustment factor in tax year 27 1997, the base multiplier plus four-fifths (4/5) of the adjustment factor 28 in tax year 1998, and the base multiplier plus the adjustment factor in 29 tax year 1999 and beyond. Each school district shall receive, from the 30 appropriations made for that purpose, an amount equal to the district's 31 actual or adjusted market value for assessment purposes as such valuation 32 existed on December 31 of the previous calendar year multiplied by the 33 district's actual multiplier. 34 (c) The preceding provisions of this subsection notwithstanding, appro-35 priations from the state for the value of one-tenth of one percent (.1%)36 of the greater of the district's actual or adjusted market value for37 assessment purposes as such valuation existed on December 31 of the previ-38 ous calendar year shall not exceed seventy-five million dollars39 ($75,000,000) in any fiscal year. If the amount school districts would40 otherwise be entitled to receive pursuant to the preceding provisions of41 this subsection exceeds seventy-five million dollars ($75,000,000), then42 each school district shall receive its share of seventy-five million dol-43 lars ($75,000,000) based on the formulas contained in this section.44 (2) (a) Participation in this property tax reduction program is voluntary 45 for a charter district. If a charter district participates, in addition to 46 the provisions of subsection (1) of this section it shall not have a prop- 47 erty tax computation ratio that is above three-tenths of one percent 48 (.3%) or the district's property tax computation ratio in tax year 1994, 49 less one-tenth of one percent (.1%), whichever is greater. 50 (b) If in any year the charter district's property tax computation ratio 51 used to calculate its maintenance and operation budget is increased above 52 the limit specified in this subsection the district shall not be eligible 53 for the distribution pursuant to subsection (1) of this section for that 54 year. 55 (3) Limitations imposed upon a school district's property tax computation 6 1 ratio under the provisions of this section do not apply to any levy approved 2 by electors of the school district as provided by law. 3 (4) Distributions calculated as provided in this section shall be made to 4 school districts of this state in two (2) equal installments on the due dates 5 as specified in section 63-903(1), Idaho Code, for the property taxes being 6 replaced. 7 (5) For purposes of section 33-1002, Idaho Code, moneys distributed pur- 8 suant to this section shall not be included in determining total state funds. 9 SECTION 4. That Section 33-1004A, Idaho Code, be, and the same is hereby 10 amended to read as follows: 11 33-1004A. EXPERIENCE AND EDUCATION MULTIPLIER. Each instructional and 12 administrative staff position shall be assigned an appropriate multiplier 13 based upon the following table: 14 EXPERIENCE AND EDUCATION 15 MA MA + 12 MA + 24 MA + 36 16 Years BA BA + 12 BA + 24 BA + 36 BA + 48 BA + 60 ES/DR 17 0 1.00000 1.03750 1.07640 1.11680 1.15870 1.20220 1.24730 18 1 1.03750 1.07640 1.11680 1.15870 1.20220 1.24730 1.29410 19 2 1.07640 1.11680 1.15870 1.20220 1.24730 1.29410 1.34260 20 3 1.11680 1.15870 1.20220 1.24730 1.29410 1.34260 1.39290 21 4 1.15870 1.20220 1.24730 1.29410 1.34260 1.39290 1.44510 22 5 1.20220 1.24730 1.29410 1.34260 1.39290 1.44510 1.49930 23 6 1.24730 1.29410 1.34260 1.39290 1.44510 1.49930 1.55550 24 7 1.29410 1.34260 1.39290 1.44510 1.49930 1.55550 1.61380 25 8 1.34260 1.39290 1.44510 1.49930 1.55550 1.61380 1.67430 26 9 1.39290 1.44510 1.49930 1.55550 1.61380 1.67430 1.73710 27 10 1.39290 1.49930 1.55550 1.61380 1.67430 1.73710 1.80220 28 11 1.39290 1.49930 1.55550 1.61380 1.73710 1.80220 1.86980 29 12 1.39290 1.49930 1.55550 1.61380 1.73710 1.86980 1.93990 30 13 or 31 more 1.39290 1.49930 1.55550 1.61380 1.73710 1.86980 2.01260 32 In determining the experience factor, the actual years of teaching or 33 administrative service in an accredited public school or in an accredited pri- 34 vate or parochial school shall be credited. 35 In determining the education factor, only credits earned after initial 36 certification, based upon a transcript on file with the teacher certification 37 office of the state department of education, earned at an institution of 38 higher education accredited by the state board of education or a regional 39 accrediting association, shall be allowed. Instructional staff whose initial 40 certificate is an occupational specialist certificate shall be treated as BA 41 degree prepared instructional staff. Credits earned by such occupational spe- 42 cialist instructional staff after initial certification shall be credited 43 toward the education factor. 44 In determining the statewide average multiplier for instructional staff,45 no multiplier in excess of 1.58513 shall be used. If the actual statewide46 average multiplier for instructional staff, as determined by this section,47 exceeds 1.58513, then each school district's instructional staff multiplier48 shall be multiplied by the result of 1.58513 divided by the actual statewide49 average multiplier for instructional staff.50 In determining the statewide average multiplier for administrative staff, 51 no multiplier in excess of 1.86643 shall be used. If the actual statewide 7 1 average multiplier for administrative staff, as determined by this section, 2 exceeds 1.86643, then each school district's administrative staff multiplier 3 shall be multiplied by the result of 1.86643 divided by the actual statewide 4 average multiplier for administrative staff. 5 SECTION 5. That Section 33-1009, Idaho Code, be, and the same is hereby 6 amended to read as follows: 7 33-1009. PAYMENTS FROM THE PUBLIC SCHOOL INCOME FUND. 8 1. a. Payments of the state general account appropriation for public 9 school support shall be made each year by the state board of education to 10 the public school districts of the state in five (5) payments. Payments to 11 the districts shall be made not later than the fifteenth day of August, 12 the first day of October, the fifteenth day of November, the fifteenth day 13 of February, and the fifteenth day of May each year. Each payment by the 14 state board of education shall be approximately twenty percent (20%) of 15 the total general account appropriation for the fiscal year. Amounts 16 apportioned due to a special transfer to the public school income fund to 17 restore or reduce a deficiency in the prior year's transfer pursuant to 18 subsection 4. of this section shall not be subject to this limitation. 19 b. Payments of moneys, other than the state general account appropria- 20 tion, that accrue to the public school income fund shall be made by the 21 state board of education to the school districts of the state on the fif- 22 teenth day of November, February, May and July each year. The total amount 23 of such payments shall be determined by the state department of education 24 and shall not exceed the amount of moneys available and on deposit in the 25 public school income fund at the time such payment is made. 26 c. Amounts apportioned due to a special transfer to the public school 27 income fund to restore or reduce a deficiency in the prior year's transfer 28 pursuant to subsection 4. of this section shall not be subject to the lim- 29 itation imposed by paragraphs a. and b. 30 2. Payments made to the school districts in August, October and November 31 are advance payments for the current year and will be based upon payments from 32 the public school income fund for the preceding school year. Each school dis- 33 trict shall receive its proportionate share of the advance payments in the 34 same ratio that its total payment for the preceding year was to the total pay- 35 ments to all school districts for the preceding year. 36 3. No later than the fifteenth day of February in each year, the state 37 department of education shall compute the state distribution factor based on 38 the total average daily attendance through the first Friday in November. The 39 factor will be used in payments of state funds in February and May. Attendance 40 shall be reported in a format and at a time specified by the state department 41 of education. 42 As of the thirtieth day of June of each year the state department of edu- 43 cation shall determine final payments to be made on July fifteenth next suc- 44 ceeding to the several school districts from the public school income fund for 45 the school year ended June 30. The July payments shall take into consider- 46 ation: 47 a. the average daily attendance of the several school districts for the 48 twenty-eight (28) best weeks of the school year completed not later than 49 the thirtieth of June, 50 b. all funds available in the public school income fund for the fiscal 51 year ending on the thirtieth of June, 52 c. all payments distributed for the current fiscal year to the several 53 school districts, 8 1 d. the adjustment based on the actual amount of discretionary funds per2 support unit required by the provisions of section 33-1018, Idaho Code,3 e.payments made or due for the transportation support program and the 4 exceptional education support program. The state department of education 5 shall apportion and direct the payment to the several school districts the 6 moneys in the public school income fund in each year, taking into account 7 the advance made under subsection 2. of this section, in such amounts as 8 will provide in full for each district its support program, and not more 9 than therefor required, and no school district shall receive less than 10 fifty dollars ($50.00). 11 4. If the full amount appropriated to the public school income fund from 12 the general account by the legislature is not transferred to the public school 13 income fund by the end of the fiscal year, the deficiency resulting therefrom 14 shall either be restored or reduced through a special transfer from the gen- 15 eral account in the first sixty (60) days of the following fiscal year, or 16 shall be calculated in computing district levies, and any additional levy 17 shall be certified by the state superintendent of public instruction to the 18 board of county commissioners and added to the district's maintenance and 19 operation levy. If the deficiency is restored or reduced by special transfer, 20 the amount so transferred shall be in addition to the amount appropriated to 21 be transferred in such following fiscal year, and shall be apportioned to each 22 school district in the same amount as each would have received had the trans- 23 fer been made in the year the deficiency occurred. The state department of 24 education shall distribute to the school district the full amount of the spe- 25 cial transfer as soon as practical after such transfer is made. In making the 26 levy computations required by this subsection the state department of educa- 27 tion shall take into account and consider the full amount of money receipted 28 into the public school income fund from all sources for the given fiscal year. 29 Deficits in the transfer of the appropriated amount of general account revenue 30 to the public school income fund shall be reduced by the amount, if any, that 31 the total amount receipted from other sources into the public school income 32 fund exceeds the official estimated amount from those sources. The official 33 estimate of receipts from other sources shall be the total amount stated by 34 the legislature in the appropriation bill. The provisions of this subsection35 shall not apply to any transfers to or from the public education stabilization36 fund.37 5. Any apportionments in any year, made to any school district, which may 38 within the succeeding three (3) year period be found to have been in error 39 either of computation or transmittal, may be corrected during the three (3) 40 year period by reduction of apportionments to any school district to which 41 over-apportionments may have been made or received, and corresponding addi- 42 tions to apportionments to any school district to which under-apportionments 43 may have been made or received.
STATEMENT OF PURPOSE RS 13723 This proposed legislation relates to the educational support program. It would repeal Sections 33-907, 33-1018 and 33-1018A, Idaho Code; amending Section 33-1002, Idaho Code, to revise and the School Districts' contribution calculation; amending section 33-1000D, Idaho Code 33-1002D, Idaho Code, to eliminate a limit on the amount to be distributed for property tax relief; amending Section 33-1004A, Idaho Code, to eliminate a cap imposed upon growth of the experience and education multiplier for instructional salaries; and amending Section 33-1009, Idaho Code, to revise the methodology for payments from the public school fund. FISCAL IMPACT There would be a $1.6 million impact on the property tax replacement in FY05 and a $7.4 million impact with the index in FY05. Contact Name: Representative Tom Trail Phone: 332-1000 STATEMENT OF PURPOSE/FISCAL NOTE H 583