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H0367.....................................................by WAYS AND MEANS
SCHOOL MAINTENANCE AND OPERATIONS LEVY - Amends existing law to increase
the maximum school maintenance and operations levy for property tax
replacement purposes when property tax replacement moneys fall below a
certain amount; and to incorporate the amended amount of maximum school
maintenance and operation levy into the local districts' contribution.
03/21 House intro - 1st rdg - to printing
03/22 Rpt prt - to Rev/Tax
]]]] LEGISLATURE OF THE STATE OF IDAHO ]]]]
Fifty-eighth Legislature First Regular Session - 2005
IN THE HOUSE OF REPRESENTATIVES
HOUSE BILL NO. 367
BY WAYS AND MEANS COMMITTEE
1 AN ACT
2 RELATING TO SCHOOL LEVIES; AMENDING SECTION 33-802, IDAHO CODE, TO INCREASE
3 THE MAXIMUM SCHOOL MAINTENANCE AND OPERATIONS LEVY FOR PROPERTY TAX
4 REPLACEMENT PURPOSES WHEN PROPERTY TAX REPLACEMENT MONEYS FALL BELOW A
5 CERTAIN AMOUNT; AMENDING SECTION 33-1002, IDAHO CODE, TO INCORPORATE THE
6 AMENDED AMOUNT OF MAXIMUM SCHOOL MAINTENANCE AND OPERATIONS LEVY INTO THE
7 LOCAL DISTRICTS' CONTRIBUTION; DECLARING AN EMERGENCY AND PROVIDING RETRO-
8 ACTIVE APPLICATION.
9 Be It Enacted by the Legislature of the State of Idaho:
10 SECTION 1. That Section 33-802, Idaho Code, be, and the same is hereby
11 amended to read as follows:
12 33-802. SCHOOL LEVIES. Any tax levied for school purposes shall be a lien
13 on the property against which the tax is levied. The board of trustees shall
14 determine the levies upon each dollar of taxable property in the district for
15 the ensuing fiscal year as follows:
16 1. Bond, Interest and Judgment Obligation Levies. Such levies as shall be
17 required to satisfy all maturing bond, bond interest, and judgment obliga-
18 tions.
19 2. Maximum School Maintenance and Operation Levies. Such levies for main-
20 taining and operating the schools of the district and for the payment of
21 tuition and transportation, that do not exceed an amount equal to four-tenths
22 of one percent (.4%) during tax year 1994, and do not exceed an amount equal
23 to three-tenths of one percent (.3%) during tax year 1995 and thereafter,
24 applied to the actual or adjusted market value for assessment purposes of the
25 district as such valuation existed on December 31 of the previous year, plus
26 the difference between one-tenth of one percent (.1%) multiplied by the
27 district's actual or adjusted market value for assessment purposes as such
28 valuation existed on December 31 of the previous year less the amount the
29 school district received pursuant to section 33-1002D, Idaho Code, for prop-
30 erty tax replacement purposes, but allowances necessary as a credit for pre-
31 paid taxes, as provided in section 63-1607, Idaho Code, shall not be included
32 in such maximum levies.
33 3. Authorized School Maintenance and Operation Levies. Such levies for
34 maintaining and operating the schools of the district and for the payment of
35 tuition and transportation that do not exceed one hundred eleven percent
36 (111%) of the local district's contribution authorized in subsection 2. of
37 section 33-1002, Idaho Code. Implementation of the provisions of this subsec-
38 tion shall be authorized only after approval by a majority of the district's
39 electors voting on the question. Levies otherwise authorized by law shall not
40 require an election.
41 4. Supplemental Maintenance and Operation Levies. No levy in excess of
42 the levy permitted by subsection 2. or 3. of this section shall be made by a
43 noncharter school district unless such a supplemental levy in a specified
2
1 amount and for a specified time not to exceed two (2) years be first autho-
2 rized through an election held pursuant to chapter 4, title 33, Idaho Code,
3 and approved by a majority of the district electors voting in such election. A
4 levy approved pursuant to this subsection may be reduced by a majority vote of
5 the board of trustees in the second year.
6 5. Charter District Supplemental Maintenance and Operation. Levies pursu-
7 ant to the respective charter of any such charter district shall be first
8 authorized through an election held pursuant to chapter 4, title 33, Idaho
9 Code, and approved by a majority of the district electors voting in such elec-
10 tion.
11 6. The Local District Contribution. The local school district contribu-
12 tion levy is the amount utilized for calculating local district participation
13 in the educational foundation program, which is applied to the adjusted market
14 value for assessment purposes, as such valuation existed on December 31 of the
15 previous year.
16 7. The board of trustees of any school district that has, for at least
17 seven (7) consecutive years, been authorized through an election held pursuant
18 to chapter 4, title 33, Idaho Code, to certify a supplemental levy that has
19 annually been equal to or greater than twenty percent (20%) of the total gen-
20 eral maintenance and operation fund, may submit the question of an indefinite
21 term supplemental levy to the electors of the school district. Such question
22 shall clearly state the dollar amount that will be certified annually and that
23 the levy will be for an indefinite number of years. The question must be
24 approved by a majority of the district electors voting on the question in an
25 election held pursuant to chapter 4, title 33, Idaho Code. The levy approved
26 pursuant to this subsection may be reduced by a majority vote of the board of
27 trustees during any fiscal year.
28 SECTION 2. That Section 33-1002, Idaho Code, be, and the same is hereby
29 amended to read as follows:
30 33-1002. EDUCATIONAL SUPPORT PROGRAM. The educational support program is
31 calculated as follows:
32 1. State Educational Support Funds. Add the state appropriation, includ-
33 ing the moneys available in the public school income fund, together with all
34 miscellaneous revenues to determine the total state funds.
35 2. From the total state funds subtract the following amounts needed for
36 state support of special programs provided by a school district:
37 a. Pupil tuition-equivalency allowances as provided in section 33-1002B,
38 Idaho Code;
39 b. Transportation support program as provided in section 33-1006, Idaho
40 Code;
41 c. Feasibility studies allowance as provided in section 33-1007A, Idaho
42 Code;
43 d. The approved costs for border district allowance, provided in section
44 33-1403, Idaho Code, as determined by the state superintendent of public
45 instruction;
46 e. The approved costs for exceptional child approved contract allowance,
47 provided in subsection 2. of section 33-2004, Idaho Code, as determined by
48 the state superintendent of public instruction;
49 f. Certain expectant and delivered mothers allowance as provided in sec-
50 tion 33-2006, Idaho Code;
51 g. Salary-based apportionment calculated as provided in sections 33-1004
52 through 33-1004F, Idaho Code;
53 h. Unemployment insurance benefit payments according to the provisions of
3
1 section 72-1349A, Idaho Code;
2 i. For expenditure as provided by the public school technology program;
3 j. For the support of provisions that provide a safe environment condu-
4 cive to student learning and maintain classroom discipline, an allocation
5 of $300 per support unit;
6 k. For expenditure necessary to support the Idaho student information
7 management system (ISIMS) as provided in section 33-120A, Idaho Code,
8 beginning with fiscal year 2005-2006 and each year thereafter, at an
9 amount not less than that expended by the state and the J.A. and Kathryn
10 Albertson foundation combined, on operation of the project in fiscal year
11 2004-2005; and
12 l. Any additional amounts as required by statute to effect administrative
13 adjustments or as specifically required by the provisions of any bill of
14 appropriation;
15 to secure the state educational support funds.
16 3. Local Districts' Contribution Calculation. Without including any
17 allowance as a credit for prepaid taxes as provided by section 63-1607, Idaho
18 Code, the local districts' contribution shall be the amount appropriated pur-
19 suant to section 33-1002D, Idaho Code, plus three-tenths percent (.3%) during
20 fiscal year 2003-04 and each year thereafter, of the total state adjusted mar-
21 ket value for assessment purposes for the previous year with such value being
22 determined by the provisions of section 63-315 the amount of the maximum
23 school maintenance and operation levy pursuant to section 33-802 2., Idaho
24 Code, and four-tenths percent (.4%) during fiscal year 1994-95 and each year
25 thereafter, of the cooperative electrical associations' property values that
26 have been derived from the taxes paid in lieu of ad valorem taxes for the pre-
27 vious year as provided in section 63-3502, Idaho Code.
28 4. Educational Support Program Distribution Funds. Add the local dis-
29 tricts' contribution, subsection 3. of this section, and the state educational
30 support program funds, subsection 1. of this section, together to secure the
31 total educational support program distribution funds.
32 5. Average Daily Attendance. The total state average daily attendance
33 shall be the sum of the average daily attendance of all of the school dis-
34 tricts of the state. The state board of education shall establish rules set-
35 ting forth the procedure to determine average daily attendance and the time
36 for, and method of, submission of such report. Average daily attendance calcu-
37 lation shall be carried out to the nearest hundredth. Computation of average
38 daily attendance shall also be governed by the provisions of section 33-1003A,
39 Idaho Code.
40 6. Support Units. The total state support units shall be determined by
41 using the tables set out hereafter called computation of kindergarten support
42 units, computation of elementary support units, computation of secondary sup-
43 port units, computation of exceptional education support units, and computa-
44 tion of alternative school secondary support units. The sum of all of the
45 total support units of all school districts of the state shall be the total
46 state support units.
4
1 COMPUTATION OF KINDERGARTEN SUPPORT UNITS
2 Average Daily
3 Attendance Attendance Divisor Units Allowed
4 41 or more .... 40....................... 1 or more as computed
5 31 - 40.99 ADA.... -....................... 1
6 26 - 30.99 ADA.... -....................... .85
7 21 - 25.99 ADA.... -....................... .75
8 16 - 20.99 ADA.... -....................... .6
9 8 - 15.99 ADA.... -....................... .5
10 1 - 7.99 ADA.... -....................... count as elementary
11 COMPUTATION OF ELEMENTARY SUPPORT UNITS
12 Average Daily
13 Attendance Attendance Divisor Minimum Units Allowed
14 300 or more ADA........................................ 15
15 ..23...grades 4,5 & 6....
16 ..22...grades 1,2 & 3....1994-95
17 ..21...grades 1,2 & 3....1995-96
18 ..20...grades 1,2 & 3....1996-97
19 and each year thereafter.
20 160 to 299.99 ADA... 20..................... 8.4
21 110 to 159.99 ADA... 19..................... 6.8
22 71.1 to 109.99 ADA... 16..................... 4.7
23 51.7 to 71.0 ADA... 15..................... 4.0
24 33.6 to 51.6 ADA... 13..................... 2.8
25 16.6 to 33.5 ADA... 12..................... 1.4
26 1.0 to 16.5 ADA... n/a.................... 1.0
27 COMPUTATION OF SECONDARY SUPPORT UNITS
28 Average Daily
29 Attendance Attendance Divisor Minimum Units Allowed
30 750 or more .... 18.5..................... 47
31 400 - 749.99 ADA.... 16....................... 28
32 300 - 399.99 ADA.... 14.5..................... 22
33 200 - 299.99 ADA.... 13.5..................... 17
34 100 - 199.99 ADA.... 12....................... 9
35 99.99 or fewer Units allowed as follows:
36 Grades 7-12 ......................... 8
37 Grades 9-12 ......................... 6
38 Grades 7- 9 ......................... 1 per 14 ADA
39 Grades 7- 8 ......................... 1 per 16 ADA
40 COMPUTATION OF EXCEPTIONAL EDUCATION SUPPORT UNITS
41 Average Daily
42 Attendance Attendance Divisor Minimum Units Allowed
43 14 or more .... 14.5..................... 1 or more as computed
44 12 - 13.99.... -....................... 1
45 8 - 11.99.... -....................... .75
46 4 - 7.99.... -....................... .5
47 1 - 3.99.... -....................... .25
48 COMPUTATION OF ALTERNATIVE SCHOOL SECONDARY SUPPORT UNITS
49 Pupils in Attendance Attendance Divisor Minimum Units Allowed
50 12 or more.......... 12...................... 1 or more as computed
5
1 In applying these tables to any given separate attendance unit, no school
2 district shall receive less total money than it would receive if it had a
3 lesser average daily attendance in such separate attendance unit. In applying
4 the kindergarten table to a kindergarten program of less days than a full
5 school year, the support unit allowance shall be in ratio to the number of
6 days of a full school year. The tables for exceptional education and alterna-
7 tive school secondary support units shall be applicable only for programs
8 approved by the state department of education following rules established by
9 the state board of education. Moneys generated from computation of support
10 units for alternative schools shall be utilized for alternative school pro-
11 grams. School district administrative and facility costs may be included as
12 part of the alternative school expenditures.
13 7. State Distribution Factor per Support Unit. Divide educational support
14 program distribution funds, after subtracting the amounts necessary to pay the
15 obligations specified in subsection 2. of this section, by the total state
16 support units to secure the state distribution factor per support unit.
17 8. District Share of State Funds for Educational Support Program. Ascer-
18 tain a district's share of state funds for the educational support program as
19 follows:
20 a. District Contribution Calculation. Without including any allowance as
21 a credit for prepaid taxes, as provided in section 63-1607, Idaho Code,
22 the district contribution calculation shall be the rate determined under
23 subsection 3. of this section.
24 b. District Support Units. The number of support units for each school
25 district in the state shall be determined as follows:
26 (1) Divide the actual average daily attendance, excluding students
27 approved for inclusion in the exceptional child educational program,
28 for the administrative schools and each of the separate schools and
29 attendance units by the appropriate divisor from the tables of sup-
30 port units in this section, then add the quotients to obtain the
31 district's support units allowance for regular students, kindergarten
32 through grade 12 including alternative school secondary students.
33 Calculations in application of this subsection shall be carried out
34 to the nearest tenth.
35 (2) Divide the combined totals of the average daily attendance of
36 all preschool, handicapped, kindergarten, elementary, secondary and
37 juvenile detention center students approved for inclusion in the
38 exceptional child program of the district by the appropriate divisor
39 from the table for computation of exceptional education support units
40 to obtain the number of support units allowed for the district's
41 approved exceptional child program. Calculations for this subsection
42 shall be carried out to the nearest tenth when more than one (1) unit
43 is allowed.
44 (3) The total number of support units of the district shall be the
45 sum of the total support units for regular students, subsection
46 8.b.(1) of this section, and the support units allowance for the
47 approved exceptional child program, subsection 8.b.(2) of this sec-
48 tion.
49 c. Total District Allowance Educational Program. Multiply the district's
50 total number of support units, carried out to the nearest tenth, by the
51 state distribution factor per support unit and to this product add the
52 approved amount of programs of the district provided in subsection 2. of
53 this section to secure the district's total allowance for the educational
54 support program.
55 d. District Share. To secure the district's share of state apportionment,
6
1 subtract the amount of the local district contribution calculation, sub-
2 section 3. of this section, from the amount of the total district allow-
3 ance, subsection 8.c. of this section.
4 e. Adjustment of District Share. The contract salary of every noncertifi-
5 cated teacher shall be subtracted from the district's share as calculated
6 from the provisions of subsection 8.d. of this section.
7 SECTION 3. An emergency existing therefor, which emergency is hereby
8 declared to exist, this act shall be in full force and effect on and after its
9 passage and approval, and retroactively to January 1, 2005.
STATEMENT OF PURPOSE
RS 15176
This legislation permits school districts to levy property tax to
make up the difference between the annual $75 million state
appropriation for school property tax replacement and the actual
amount needed to fully fund up to 0.001 multiplied by the prior
year's actual or adjusted market value for assessment purposes of
the school district. This retains the guarantee that the 0.001
will be met, as promised, in legislation enacted by the
legislature in 1995.
FISCAL NOTE
Some increases in property taxes to offset lost school funding.
Contact
Name: Representative Wendy Jaquet
Phone: 208-332-1000
STATEMENT OF PURPOSE/FISCAL NOTE H 367