Minnesota Legislature
HF 683
as introduced - 87th Legislature (2011 - 2012) Posted on 02/24/2011 10:27am
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| Introduction | Posted on 02/24/2011 |
Current Version - as introduced
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A bill for an act
relating to education finance; increasing the equalization aid levels for school
funding programs; amending Minnesota Statutes 2010, sections 123B.53,
subdivision 5; 123B.57, subdivision 4; 124D.135, subdivision 3; 124D.20,
subdivision 5; 124D.22, subdivision 3; 126C.01, by adding subdivisions;
126C.10, subdivisions 13a, 29, 32, 35; 126C.17, subdivisions 5, 6; proposing
coding for new law in Minnesota Statutes, chapter 123B; repealing Minnesota
Statutes 2010, section 124D.20, subdivision 6.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
Section 1.
Minnesota Statutes 2010, section 123B.53, subdivision 5, is amended to read:
Subd. 5.
Equalized debt service levy.
(a) The equalized debt service levy of a
district equals the sum of the first tier equalized debt service levy and the second tier
equalized debt service levy.
(b) A district's first tier equalized debt service levy equals the district's first tier debt
service equalization revenue times the lesser of one or the ratio of:
(1) the quotient derived by dividing the adjusted net tax capacity of the district for
the year before the year the levy is certified by the adjusted pupil units in the district for
the school year ending in the year prior to the year the levy is certified; to
(2) deleted text begin $3,200deleted text end new text begin 150 percent of the statewide adjusted net tax capacity equalizing factornew text end .
(c) A district's second tier equalized debt service levy equals the district's second tier
debt service equalization revenue times the lesser of one or the ratio of:
(1) the quotient derived by dividing the adjusted net tax capacity of the district for
the year before the year the levy is certified by the adjusted pupil units in the district for
the school year ending in the year prior to the year the levy is certified; to
(2) deleted text begin $8,000deleted text end new text begin 200 percent of the statewide adjusted net tax capacity equalizing factornew text end .
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for revenue for fiscal year 2013
and later.
new text end
Sec. 2.
new text begin
[123B.555] SCHOOL BOND AGRICULTURAL CREDIT.
new text end
new text begin Subdivision 1. new text end
new text begin Eligibility. new text end
new text begin
All class 2a, 2b, and 2c property under section 273.13,
subdivision 23, except for property consisting of the house, garage, and immediately
surrounding one acre of land of an agricultural homestead, is eligible to receive the credit
under this section.
new text end
new text begin Subd. 2. new text end
new text begin Credit amount. new text end
new text begin
For each qualifying property, the school bond agricultural
credit is equal to 66 percent of the property's eligible net tax capacity multiplied by the
school debt tax rate determined under section 275.08, subdivision 1b.
new text end
new text begin Subd. 3. new text end
new text begin Credit reimbursements. new text end
new text begin
The county auditor shall determine the tax
reductions allowed under this section within the county for each taxes payable year and
shall certify that amount to the commissioner of revenue as a part of the abstracts of tax
lists submitted under section 275.29. Any prior year adjustments shall also be certified on
the abstracts of tax lists. The commissioner shall review the certifications for accuracy,
and may make changes as are deemed necessary, or return the certification to the county
auditor for correction. The credit under this section must be used to reduce the school
district net tax capacity-based property tax as provided in section 273.1393.
new text end
new text begin Subd. 4. new text end
new text begin Payment. new text end
new text begin
The commissioner of revenue shall certify the total of the tax
reductions granted under this section for each taxes payable year within each school
district to the commissioner of education, who shall pay the reimbursement amounts to
each school district as provided in section 273.1392.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for taxes payable in 2012 and later.
new text end
Sec. 3.
Minnesota Statutes 2010, section 123B.57, subdivision 4, is amended to read:
Subd. 4.
Health and safety levy.
To receive health and safety revenue, a district
may levy an amount equal to the district's health and safety revenue as defined in
subdivision 3 multiplied by the lesser of one, or the ratio of the quotient derived by
dividing the adjusted net tax capacity of the district for the year preceding the year the
levy is certified by the adjusted marginal cost pupil units in the district for the school year
to which the levy is attributable, to deleted text begin $2,935deleted text end new text begin 150 percent of the statewide adjusted net tax
capacity equalizing factornew text end .
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for revenue for fiscal year 2013
and later.
new text end
Sec. 4.
Minnesota Statutes 2010, section 124D.135, subdivision 3, is amended to read:
Subd. 3.
Early childhood family education levy.
deleted text begin (a) By September 30 of each year,
the commissioner shall establish a tax rate fordeleted text end new text begin To obtainnew text end early childhood family education
revenue deleted text begin that raises $22,135,000 in each fiscal year. If the amount of the deleted text end new text begin , a district may
levy an amount no more than the product of its new text end early childhood family education deleted text begin levy
would exceed the early childhood family educationdeleted text end revenuedeleted text begin , the early childhood family
education levy must equal the early childhood family education revenuedeleted text end new text begin for the fiscal year
times the lesser of one or the ratio of its adjusted net tax capacity per adjusted marginal
cost pupil unit to 200 percent of the statewide adjusted net tax capacity equalizing factornew text end .
A district may not certify an early childhood family education levy unless it has met the
annual program data reporting requirements under section 124D.13, subdivision 13.
deleted text begin
(b) Notwithstanding paragraph (a), for fiscal year 2009 only, the commissioner shall
establish a tax rate for early education revenue that raises $13,565,000.
deleted text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for revenue for fiscal year 2013
and later.
new text end
Sec. 5.
Minnesota Statutes 2010, section 124D.20, subdivision 5, is amended to read:
Subd. 5.
Total community education levy.
To obtain total community education
revenue, a district may levy deleted text begin thedeleted text end new text begin annew text end amount new text begin new text end deleted text begin raised by a maximum tax rate of .9 percent
times the adjusted net tax capacity of the district. If the amount of thedeleted text end new text begin no more than
the product of itsnew text end total community education deleted text begin levy would exceed the total community
educationdeleted text end revenuedeleted text begin , the total community education levy shall be determined according to
subdivision 6deleted text end new text begin for the fiscal year times the lesser of one or the ratio of its adjusted net tax
capacity per adjusted marginal cost pupil unit to 150 percent of the statewide adjusted
net tax capacity equalizing factornew text end .
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for revenue for fiscal year 2013
and later.
new text end
Sec. 6.
Minnesota Statutes 2010, section 124D.22, subdivision 3, is amended to read:
Subd. 3.
School-age care levy.
To obtain school-age care revenue, a school district
may levy an amount equal to the district's school-age care revenue as defined in subdivision
2 multiplied by the lesser of one, or the ratio of the quotient derived by dividing the
adjusted net tax capacity of the district for the year before the year the levy is certified by
the resident pupil units in the district for the school year to which the levy is attributable,
to deleted text begin $2,433deleted text end new text begin 150 percent of the statewide adjusted net tax capacity equalizing factornew text end .
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for revenue for fiscal year 2013
and later.
new text end
Sec. 7.
Minnesota Statutes 2010, section 126C.01, is amended by adding a subdivision
to read:
new text begin Subd. 2a. new text end
new text begin Adjusted net tax capacity equalizing factor. new text end
new text begin
The adjusted net tax
capacity equalizing factor equals the quotient derived by dividing the total adjusted net
tax capacity of all school districts in the state for the year before the year the levy is
certified by the total number of adjusted marginal cost pupil units in the state for the
current school year.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for taxes payable in 2012 and later.
new text end
Sec. 8.
Minnesota Statutes 2010, section 126C.01, is amended by adding a subdivision
to read:
new text begin Subd. 3a. new text end
new text begin Referendum market value equalizing factor. new text end
new text begin
The referendum market
value equalizing factor equals the quotient derived by dividing the total referendum market
value of all school districts in the state for the year before the year the levy is certified by
the total number of resident marginal cost pupil units in the state for the current school year.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for taxes payable in 2012 and later.
new text end
Sec. 9.
Minnesota Statutes 2010, section 126C.10, subdivision 13a, is amended to read:
Subd. 13a.
Operating capital levy.
To obtain operating capital revenue for fiscal
year 2007 and later, a district may levy an amount not more than the product of its
operating capital revenue for the fiscal year times the lesser of one or the ratio of its
adjusted net tax capacity per adjusted marginal cost pupil unit to deleted text begin the operating capital
equalizing factor. The operating capital equalizing factor equals $22,222 for fiscal year
2006, and $10,700 for fiscal year 2007 and laterdeleted text end new text begin 200 percent of the statewide adjusted
net tax capacity equalizing factornew text end .
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for revenue for fiscal year 2013
and later.
new text end
Sec. 10.
Minnesota Statutes 2010, section 126C.10, subdivision 29, is amended to read:
Subd. 29.
Equity levy.
To obtain equity revenue for fiscal year 2005 and later,
a district may levy an amount not more than the product of its equity revenue for the
fiscal year times the lesser of one or the ratio of its referendum market value per resident
marginal cost pupil unit to deleted text begin $476,000deleted text end new text begin 150 percent of the statewide referendum market
value equalizing factornew text end .
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for revenue for fiscal year 2013
and later.
new text end
Sec. 11.
Minnesota Statutes 2010, section 126C.10, subdivision 32, is amended to read:
Subd. 32.
Transition levy.
To obtain transition revenue for fiscal year 2005 and
later, a district may levy an amount not more than the product of its transition revenue
for the fiscal year times the lesser of one or the ratio of its referendum market value per
resident marginal cost pupil unit to deleted text begin $476,000deleted text end new text begin 150 percent of the statewide referendum
market value equalizing factornew text end .
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for revenue for fiscal year 2013
and later.
new text end
Sec. 12.
Minnesota Statutes 2010, section 126C.10, subdivision 35, is amended to read:
Subd. 35.
Alternative teacher compensation levy.
For fiscal year 2007 and
later, the alternative teacher compensation levy for a district receiving basic alternative
teacher compensation aid equals the product of (1) the difference between the district's
alternative teacher compensation revenue and the district's basic alternative teacher
compensation aid times (2) the lesser of one or the ratio of the district's adjusted net tax
capacity per adjusted pupil unit to deleted text begin $5,913deleted text end new text begin 150 percent of the statewide adjusted net tax
capacity equalizing factornew text end .
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for revenue for fiscal year 2013
and later.
new text end
Sec. 13.
Minnesota Statutes 2010, section 126C.17, subdivision 5, is amended to read:
Subd. 5.
Referendum equalization revenue.
(a) deleted text begin For fiscal year 2003 and later,deleted text end
A district's referendum equalization revenue equals the deleted text begin sum of the first tier referendum
equalization revenue and the second tier referendum equalization revenue.
deleted text end
deleted text begin (b) A district's first tier referendum equalization revenue equals the district's first
tier referendum equalization allowance times thedeleted text end district's resident marginal cost pupil
units for that yeardeleted text begin .
deleted text end
deleted text begin
(c) For fiscal year 2006, a district's first tier referendum equalization allowance
equals the lesser of the district's referendum allowance under subdivision 1 or $500. For
fiscal year 2007, a district's first tier referendum equalization allowance equals the lesser
of the district's referendum allowance under subdivision 1 or $600.
deleted text end
deleted text begin For fiscal year 2008 and later, a district's first tier referendum equalization allowance
equalsdeleted text end new text begin timesnew text end the lesser of the district's referendum allowance under subdivision 1 or deleted text begin $700.
deleted text end
deleted text begin
(d) A district's second tier referendum equalization revenue equals the district's
second tier referendum equalization allowance times the district's resident marginal cost
pupil units for that year.
deleted text end
deleted text begin (e) For fiscal year 2006, a district's second tier referendum equalization allowance
equals the lesser of the district's referendum allowance under subdivision 1 or 18.6 percent
of the formula allowance, minus the district's first tier referendum equalization allowance.
For fiscal year 2007 and later, a district's second tier referendum equalization allowance
equals the lesser of the district's referendum allowance under subdivision 1 ordeleted text end 26 percent
of the formula allowancedeleted text begin , minus the district's first tier referendum equalization allowancedeleted text end .
deleted text begin (f)deleted text end new text begin (b) new text end Notwithstanding paragraph deleted text begin (e)deleted text end new text begin (a)new text end , the deleted text begin second tierdeleted text end referendum deleted text begin allowancedeleted text end new text begin
equalization revenuenew text end for a district qualifying for secondary sparsity revenue under
section 126C.10, subdivision 7, or elementary sparsity revenue under section 126C.10,
subdivision 8, equals the district's new text begin resident marginal cost pupil units for that year times
its new text end referendum allowance under subdivision 1 deleted text begin minus the district's first tier referendum
equalization allowancedeleted text end .
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for revenue for fiscal year 2013
and later.
new text end
Sec. 14.
Minnesota Statutes 2010, section 126C.17, subdivision 6, is amended to read:
Subd. 6.
Referendum equalization levy.
deleted text begin (a) For fiscal year 2003 and later,deleted text end
A district's referendum equalization levy equals deleted text begin the sum of the first tier referendum
equalization levy and the second tier referendum equalization levy.
deleted text end
deleted text begin (b) A district's first tier referendum equalization levy equalsdeleted text end the district's deleted text begin first tierdeleted text end
referendum equalization revenue times the lesser of one or the ratio of the district's
referendum market value per resident marginal cost pupil unit to deleted text begin $476,000deleted text end new text begin 150 percent of
the statewide referendum market value equalizing factornew text end .
deleted text begin
(c) A district's second tier referendum equalization levy equals the district's second
tier referendum equalization revenue times the lesser of one or the ratio of the district's
referendum market value per resident marginal cost pupil unit to $270,000.
deleted text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for revenue for fiscal year 2013
and later.
new text end
Sec. 15. new text begin REPEALER.
new text end
new text begin
Minnesota Statutes 2010, section 124D.20, subdivision 6,
new text end
new text begin
is repealed.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for revenue for fiscal year 2013
and later.
new text end