as introduced - 79th Legislature (1995 - 1996) Posted on 12/15/2009 12:00am
Engrossments | ||
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Introduction | Posted on 08/14/1998 |
1.1 A bill for an act 1.2 relating to education; providing full state funding 1.3 for special education services; authorizing certain 1.4 fund transfers; eliminating a required fund transfer; 1.5 repealing the contract settlement deadline; modifying 1.6 the lease purchase levy; offsetting certain property 1.7 tax aids; amending Minnesota Statutes 1994, sections 1.8 121.912, subdivisions 1 and 1b; 124.155, subdivision 1.9 1; 124.226, subdivision 1; 124.243, subdivisions 3, 8, 1.10 and by adding a subdivision; 124.244, subdivision 2, 1.11 and by adding a subdivision; 124.273, subdivision 1b; 1.12 124.32, subdivisions 1b and 1d; 124.322, subdivisions 1.13 1a and 2; 124.323, subdivision 1; 124.574, subdivision 1.14 2b; 124.91, subdivision 3; 124A.03, subdivision 2; 1.15 124A.22, subdivisions 4, 4a, 4b, 8a, and 9; 124A.23, 1.16 subdivisions 1 and 4; 124A.24; 275.065, subdivision 3; 1.17 and 276.04, subdivision 2; proposing coding for new 1.18 law in Minnesota Statutes, chapter 124A. 1.19 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 1.20 Section 1. Minnesota Statutes 1994, section 121.912, 1.21 subdivision 1, is amended to read: 1.22 Subdivision 1. [LIMITATIONS.] (a) Except as provided in 1.23 this subdivision, sections 121.9121, 123.36, 124.243, 475.61, 1.24 and 475.65, a school district may not permanently transfer money 1.25 from (1) an operating fund to a nonoperating fund; (2) a 1.26 nonoperating fund to another nonoperating fund; or (3) a 1.27 nonoperating fund to an operating fund. 1.28 (b) Permanent transfers may be made from any fund to any 1.29 other fund to correct for prior fiscal years' errors discovered 1.30 after the books have been closed for that year. 1.31 (c) Permanent transfers may be made from the general fund 1.32 to any other operating funds according to section 123.7045 or if 2.1 the resources of the other fund are not adequate to finance 2.2 approved expenditures from that other fund. 2.3 (d) Permanent transfers mayalsobe made from the general 2.4 fund to eliminate deficits in another fund when that other fund 2.5 is being discontinued. 2.6 (e) When a district discontinues operation of a 2.7 district-owned bus fleet or a substantial portion of a fleet, 2.8 permanent transfers must be made, on June 30 of the fiscal year 2.9 that the operation is discontinued, from the fund balance 2.10 account entitled "pupil transportation fund reserved for bus 2.11 purchases" to the capital expenditure fund. The sum of the 2.12 levies authorized pursuant to sections 124.243, 124.244, and 2.13 124.83 shall be reduced by an amount equal to the amount 2.14 transferred. 2.15 (f) Any school district may transfer any amount from the 2.16 undesignated fund balance account in its transportation fund to 2.17 any other operating fund or to the reserved fund balance account 2.18 for bus purchases in its transportation fund. 2.19 (g) Permanent transfers may be made from the general fund 2.20 to the equipment account in the capital expenditure fund if the 2.21 resources of the equipment account are not adequate to finance 2.22 approved expenditures from that account. 2.23 Sec. 2. Minnesota Statutes 1994, section 121.912, 2.24 subdivision 1b, is amended to read: 2.25 Subd. 1b. [TRA AND FICA TRANSFER.] (a) Notwithstanding 2.26 subdivision 1, a districtshallmay transfer money from the 2.27 general fund to the community service fund for the employer 2.28 contributions for teacher retirement and FICA for employees who 2.29 are members of a teacher retirement association and who are paid 2.30 from the community service fund. 2.31 (b) A district shall not transfer money under paragraph (a) 2.32 for employees who are paid with money other than normal 2.33 operating funds, as defined in section 354.05, subdivision 27. 2.34 Sec. 3. Minnesota Statutes 1994, section 124.155, 2.35 subdivision 1, is amended to read: 2.36 Subdivision 1. [AMOUNT OF ADJUSTMENT.] Each year state 3.1 aids and credits enumerated in subdivision 2 payable to any 3.2 school district for that fiscal year shall be adjusted, in the 3.3 order listed, by an amount equal to (1) the amount the district 3.4 recognized as revenue for the prior fiscal year pursuant to 3.5 section 121.904, subdivision 4a, clause (b), minus (2) the 3.6 amount the district recognizes as revenue for the current fiscal 3.7 year pursuant to section 121.904, subdivision 4a, clause (b). 3.8 For the purposes of making the aid adjustment under this 3.9 subdivision, the amount the district recognizes as revenue for 3.10 either the prior fiscal year or the current fiscal year pursuant 3.11 to section 121.904, subdivision 4a, clause (b), shall not 3.12 include any amount levied pursuant to sections 124.226, 3.13 subdivision 9, 124.91, subdivisions 2 and 3, 124.912, 3.14 subdivisions 2 and 3, or a successor provision only for those 3.15 districts affected, 124.916, subdivisions 1 and 2, 124.918, 3.16 subdivision 6, and 124A.03, subdivision 2; and Laws 1992, 3.17 chapter 499, articles 1, section 20, and 6, section 36. Payment 3.18 from the permanent school fund shall not be adjusted pursuant to 3.19 this section. The school district shall be notified of the 3.20 amount of the adjustment made to each payment pursuant to this 3.21 section. 3.22 Sec. 4. Minnesota Statutes 1994, section 124.226, 3.23 subdivision 1, is amended to read: 3.24 Subdivision 1. [BASIC TRANSPORTATION.] Each year, a school 3.25 district may levy for school transportation services an amount 3.26 not to exceed the amount raised by the basic transportation tax 3.27 rate times the adjusted net tax capacity of the district for the 3.28 preceding year. The commissioner of education shall establish 3.29 the basic transportation tax rate by July 1 of each year for 3.30 levies payable in the following year. The basic transportation 3.31 tax rate shall be a rate, rounded up to the nearest hundredth of 3.32 a percent, that, when applied to the adjusted net tax capacity 3.33 of taxable property for all districts, raises the amount 3.34 specified for basic transportation inthis subdivisionsection 3.35 124A.231.The basic transportation tax rate for transportation3.36shall be the rate that raises $64,300,000 for fiscal year 19934.1and $68,000,000 for fiscal year 1994 and subsequent fiscal4.2years.The basic transportation tax rate certified by the 4.3 commissioner of education must not be changed due to changes or 4.4 corrections made to a district's adjusted net tax capacity after 4.5 the tax rate has been certified. 4.6 Sec. 5. Minnesota Statutes 1994, section 124.243, is 4.7 amended by adding a subdivision to read: 4.8 Subd. 2b. [CAPITAL EXPENDITURE FACILITIES TAX RATE.] (a) 4.9 For fiscal year 1996, the capital expenditure facilities tax 4.10 rate is 1.39 percent. 4.11 (b) For fiscal year 1997 and thereafter, the commissioner 4.12 shall establish the capital expenditure facilities tax rate by 4.13 July 1 each year for taxes payable in the following year. The 4.14 capital expenditure facilities tax rate shall be a rate, rounded 4.15 up to the nearest hundredth of a percent, that, when applied to 4.16 the adjusted net tax capacity for all districts, raises the 4.17 amount specified for the capital expenditure facilities levy in 4.18 section 124A.231. The capital expenditure facilities tax rate 4.19 may not be changed due to changes or corrections made to a 4.20 district's adjusted net tax capacity after the tax rate has been 4.21 established. 4.22 Sec. 6. Minnesota Statutes 1994, section 124.243, 4.23 subdivision 3, is amended to read: 4.24 Subd. 3. [CAPITAL EXPENDITURE FACILITIES LEVY.] To obtain 4.25 capital expenditure facilities revenue, a district may levy an 4.26 amount not to exceed the lesser of: 4.27 (1) the capital expenditure facilities revenue determined 4.28 in subdivision 2multiplied by the lesser of one, or the ratio4.29of:4.30(1) the quotient derived by dividing the adjusted net tax4.31capacity of the district for the year preceding the year the4.32levy is certified by the actual pupil units in the district for4.33the school year to which the levy is attributable, to4.34(2) 100 percent of the equalizing factor for the school4.35year to which the levy is attributable.; or 4.36 (2) the amount raised by the capital expenditure facilities 5.1 tax rate times the adjusted net tax capacity of the district for 5.2 the preceding year. 5.3 Sec. 7. Minnesota Statutes 1994, section 124.243, 5.4 subdivision 8, is amended to read: 5.5 Subd. 8. [FUND TRANSFERS.] (a) Money in the account for 5.6 capital expenditure facilities revenue must not be transferred 5.7 into any other account or fund, except as specified in this 5.8 subdivision. 5.9 (b) The school board may, by resolution, transfer money 5.10 into the debt redemption fund to pay the amounts needed to meet, 5.11 when due, principal and interest payments on certain obligations 5.12 issued according to chapter 475. 5.13 (c) Each fiscal year, if a district does not have any5.14obligations outstanding under chapter 475, has not levied under5.15section 124.239, subdivision 3 or 5, and has not received5.16revenue under section 124.83,a school board may use up to 5.17 one-third of its capital expenditure facilities revenue for 5.18 equipment uses under section 124.244. 5.19 (d) Notwithstanding paragraph (c), a school board may 5.20 transfer all or a part of its capital expenditure facilities 5.21 revenue to its capital expenditure equipment account if: 5.22 (1) the district has only one facility and that facility is 5.23 less than ten years old; or 5.24 (2) the district receives approval from the commissioner to 5.25 make the transfer. 5.26 (e) In considering approval of a transfer under paragraph 5.27 (d), clause (2), the commissioner must consider the district's 5.28 facility needs. 5.29 Sec. 8. Minnesota Statutes 1994, section 124.244, is 5.30 amended by adding a subdivision to read: 5.31 Subd. 1a. [CAPITAL EXPENDITURE EQUIPMENT TAX RATE.] (a) 5.32 For fiscal year 1996, the capital expenditure equipment tax rate 5.33 is 0.72 percent. 5.34 (b) For fiscal year 1997 and thereafter, the commissioner 5.35 shall establish the capital expenditure equipment tax rate by 5.36 July 1 each year for taxes payable in the following year. The 6.1 capital expenditure equipment tax rate shall be a rate, rounded 6.2 up to the nearest hundredth of a percent, that, when applied to 6.3 the adjusted net tax capacity for all districts, raises the 6.4 amount specified for the capital expenditure equipment levy in 6.5 section 124A.231. The capital expenditure equipment tax rate 6.6 may not be changed due to changes or corrections made to a 6.7 district's adjusted net tax capacity after the tax rate has been 6.8 established. 6.9 Sec. 9. Minnesota Statutes 1994, section 124.244, 6.10 subdivision 2, is amended to read: 6.11 Subd. 2. [CAPITAL EXPENDITURE EQUIPMENT LEVY.] To obtain 6.12 capital expenditure equipment revenue, a district may levy an 6.13 amount not to exceed the lesser of: 6.14 (1) the district's capital expenditure equipment revenue as 6.15 determined in subdivision 1multiplied by the lesser of one, or6.16the ratio of:6.17(1) the quotient derived by dividing the adjusted net tax6.18capacity of the district for the year preceding the year the6.19levy is certified by the actual pupil units in the district for6.20the school year to which the levy is attributable, to6.21(2) 100 percent of the equalizing factor for the school6.22year to which the levy is attributable.; or 6.23 (2) the amount raised by the capital expenditure equipment 6.24 tax rate times the adjusted net tax capacity of the district for 6.25 the preceding year. 6.26 Sec. 10. Minnesota Statutes 1994, section 124.273, 6.27 subdivision 1b, is amended to read: 6.28 Subd. 1b. [TEACHERS SALARIES.] Each year the state shall 6.29 pay a school districta portion68 percent of the salary of one 6.30 full-time equivalent teacher for each 40 pupils of limited 6.31 English proficiency enrolled in the district. Notwithstanding 6.32 the foregoing, the state shall paya portion68 percent of the 6.33 salary of one-half of a full-time equivalent teacher to a 6.34 district with 20 or fewer pupils of limited English proficiency 6.35 enrolled.The portion for a full-time teacher shall be the6.36lesser of 55.2 percent of the salary or $15,320. The portion7.1for a part-time or limited-time teacher shall be the lesser of7.255.2 percent of the salary or the product of $15,320 times the7.3ratio of the person's actual employment to full-time7.4employment.For the purposes of this subdivision, a teacher 7.5 includes nonlicensed personnel who provide direct instruction to 7.6 students of limited English proficiency under the supervision of 7.7 a licensed teacher. 7.8 Sec. 11. Minnesota Statutes 1994, section 124.32, 7.9 subdivision 1b, is amended to read: 7.10 Subd. 1b. [TEACHERS SALARIES.](a)Each year the state 7.11 shall pay to a districta portion68 percent of the salary of 7.12 each essential person employed in the district's program for 7.13 children with a disability during the regular school year, 7.14 whether the person is employed by one or more districts. The 7.15 state shall also pay to the Minnesota state academy for the deaf 7.16 or the Minnesota state academy for the blind a part of the 7.17 salary of each instructional aide assigned to a child attending 7.18 the academy, if that aide is required by the child's individual 7.19 education plan. 7.20(b) For the 1992-1993 school year and thereafter, the7.21portion for a full-time person is an amount not to exceed the7.22lesser of 55.2 percent of the salary or $15,320. The portion7.23for a part-time or limited-time person is an amount not to7.24exceed the lesser of 55.2 percent of the salary or the product7.25of $15,320 times the ratio of the person's actual employment to7.26full-time employment.7.27 Sec. 12. Minnesota Statutes 1994, section 124.32, 7.28 subdivision 1d, is amended to read: 7.29 Subd. 1d. [CONTRACT SERVICES.] For special instruction and 7.30 services provided to any pupil by contracting with public, 7.31 private, or voluntary agencies other than school districts, in 7.32 place of special instruction and services provided by the 7.33 district, the state shall pay each district5268 percent of the 7.34 difference between the amount of the contract and the basic 7.35 revenue of the district for that pupil for the fraction of the 7.36 school day the pupil receives services under the contract. For 8.1 special instruction and services provided to any pupil by 8.2 contracting for services with public, private, or voluntary 8.3 agencies other than school districts, that are supplementary to 8.4 a full educational program provided by the school district, the 8.5 state shall pay each district5268 percent of the amount of the 8.6 contract for that pupil. 8.7 Sec. 13. Minnesota Statutes 1994, section 124.322, 8.8 subdivision 1a, is amended to read: 8.9 Subd. 1a. [DEFINITIONS.] In this section, the definitions 8.10 in this subdivision apply. 8.11 (a) "Base revenue" means the following: 8.12 (1) for the first fiscal year after approval of the 8.13 district's application, base revenue means the sum of the 8.14 district's revenue for the preceding fiscal year for its special 8.15 education program undersectionssection 124.32, subdivisions 8.16 1b, 1d, 2, 5, and 10, and 124.321, subdivision 1; 8.17 (2) for the second fiscal year after approval of a 8.18 district's application, base revenue means the sum of the 8.19 district's revenue for the second prior fiscal year for its 8.20 special education program undersectionssection 124.32, 8.21 subdivisions 1b, 1d, 2, 5, and 10, and 124.321, subdivision 1; 8.22 and 8.23 (3) for the third fiscal year after approval of a 8.24 district's application, and thereafter, base revenue means the 8.25 sum of the revenue a district would have been entitled to in the 8.26 second prior fiscal year for its special education program under 8.27sectionssection 124.32, subdivisions 1b, 1d, 2, 5, and 10, and8.28124.321, subdivision 1, based on activities defined as 8.29 reimbursable under state board rules for special education and 8.30 nonspecial education students, and additional activities as 8.31 detailed and approved by the commissioner of education. 8.32(b) "Base aid" means the following:8.33(1) for the first fiscal year after approval of a8.34district's application, base aid means the sum of the district's8.35gross aid for the preceding fiscal year for its special8.36education program under section 124.32, subdivisions 1b, 1d, 2,9.15, and 10;9.2(2) for the second fiscal year after approval of a9.3district's application, base aid means the sum of the district's9.4gross aid for the second prior fiscal year for its special9.5education program under section 124.32, subdivisions 1b, 1d, 2,9.65, and 10; and9.7(3) for the third fiscal year after approval of a9.8district's application and thereafter, base aid means the sum of9.9the gross aid the district would have been entitled to in the9.10second prior fiscal year for its special education program under9.11section 124.32, subdivisions 1b, 1d, 2, 5, and 10, based on9.12activities defined as reimbursable under state board of9.13education rules for special education and nonspecial education9.14students, and additional activities as detailed and approved by9.15the commissioner of education in the application plan.9.16(c)(b) Notwithstandingparagraphsparagraph (a)and (b), 9.17 base revenueand base aid for 1995 and later fiscal years must9.18 does not includerevenue andaid under section 124.32, 9.19 subdivision 5. 9.20(d)(c) "Alternative delivery revenue inflator" means: 9.21 (1) for the first fiscal year after approval of a 9.22 district's application, the greater of 1.017 or the ratio of (i) 9.23 the statewide average special education revenue undersections9.24 section 124.32and 124.321per pupil in average daily membership 9.25 for the current fiscal year, to (ii) the statewide average 9.26 special education revenue per pupil in average daily membership 9.27 for the previous fiscal year. 9.28 (2) for the second and later fiscal years, the greater of 9.29 1.034 or the ratio of (i) the statewide average special 9.30 education revenue undersectionssection 124.32and 124.321per 9.31 pupil in average daily membership for the current fiscal year, 9.32 to (ii) the statewide average special education revenue per 9.33 pupil in average daily membership for the second prior fiscal 9.34 year. 9.35(e)(d) The commissioner of education shall adjust each 9.36 district's base revenueand base aidto reflect any changes in 10.1 special education services required by rule or statute. 10.2 Sec. 14. Minnesota Statutes 1994, section 124.322, 10.3 subdivision 2, is amended to read: 10.4 Subd. 2. [AMOUNT OF ALTERNATIVE DELIVERY REVENUE.] (a) For 10.5 the first fiscal year after approval of an application, a 10.6 district's alternative delivery revenue equals its base revenue 10.7 multiplied by the product of the alternative delivery revenue 10.8 inflator times the ratio of the district's average daily 10.9 membership for the current fiscal year to the district's average 10.10 daily membership for the immediately preceding fiscal year. For 10.11 the second and later fiscal years a district's alternative 10.12 delivery revenue equals its base revenue multiplied by the 10.13 product of the alternative delivery revenue inflator times the 10.14 ratio of the district's average daily membership for the current 10.15 fiscal year to the district's average daily membership for the 10.16 second preceding fiscal year. 10.17 (b) The state shall pay a district's alternative delivery 10.18 revenue as state aid. 10.19 Sec. 15. Minnesota Statutes 1994, section 124.323, 10.20 subdivision 1, is amended to read: 10.21 Subdivision 1. [DEFINITIONS.] In this section, the 10.22 definitions in this subdivision apply. 10.23 (a) "Unreimbursed special education cost" means the sum of 10.24 the following: 10.25 (1) expenditures for teachers' salaries, contracted 10.26 services, supplies, and equipment eligible for revenue under 10.27 sections 124.32, subdivisions 1b, 1d, 2, and 10, and 124.322, 10.28 subdivision 2; plus 10.29 (2) expenditures for tuition bills received under section 10.30 120.17; minus 10.31 (3) revenue for teachers' salaries, contracted services, 10.32 supplies, and equipment under sections 124.32, subdivisions 1b, 10.33 1d, 2, and 10;124.321, subdivision 1, clause (1);and 124.322, 10.34 subdivision 2; minus 10.35 (4) tuition receipts under section 120.17. 10.36 (b) "General revenue" means the sum of the general 11.1 education revenue according to section 124A.22, subdivision 1, 11.2 plus the total referendum revenue according to section 124A.03, 11.3 subdivision 1e. 11.4 Sec. 16. Minnesota Statutes 1994, section 124.574, 11.5 subdivision 2b, is amended to read: 11.6 Subd. 2b. [SALARIES.](a)Each year the state shall pay to 11.7 any district or cooperative centera portion68 percent of the 11.8 salary of each essential licensed person who provides direct 11.9 instructional services to students, employed during that fiscal 11.10 year for services rendered in that district's or center's 11.11 secondary vocational education programs for children with a 11.12 disability. 11.13(b) For fiscal year 1993 and thereafter, the portion for a11.14full-time person is an amount not to exceed the lesser of 55.211.15percent of the salary or $15,320. The portion for a part-time11.16or limited-time person is the lesser of 55.2 percent of the11.17salary or the product of $15,320 times the ratio of the person's11.18actual employment to full-time employment.11.19 Sec. 17. Minnesota Statutes 1994, section 124.91, 11.20 subdivision 3, is amended to read: 11.21 Subd. 3. [POST-JUNE 1992 LEASE PURCHASE, INSTALLMENT 11.22 BUYS.] (a) Upon application to, and approval by, the 11.23 commissioner in accordance with the procedures and limits in 11.24 subdivision 1, a district, as defined in this subdivision, may: 11.25 (1) purchase real or personal property under an installment 11.26 contract or may lease real or personal property with an option 11.27 to purchase under a lease purchase agreement, by which 11.28 installment contract or lease purchase agreement title is kept 11.29 by the seller or vendor or assigned to a third party as security 11.30 for the purchase price, including interest, if any; and 11.31 (2) annually levy the amounts necessary to pay the 11.32 district's obligations under the installment contract or lease 11.33 purchase agreement. 11.34 (b)(1) The obligation created by the installment contract 11.35 or the lease purchase agreement must not be included in the 11.36 calculation of net debt for purposes of section 475.53, and does 12.1 not constitute debt under other law. 12.2 (2) An election is not required in connection with the 12.3 execution of the installment contract or the lease purchase 12.4 agreement. 12.5 (c) The proceeds of the levy authorized by this subdivision 12.6 must not be used to acquire a facility to be primarily used for 12.7 athletic or school administration purposes. 12.8 (d) In this subdivision, "district" means: 12.9 (1) a school district required to have a comprehensive plan 12.10 for the elimination of segregation whose plan has been 12.11 determined by the commissioner to be in compliance with the 12.12 state board of education rules relating to equality of 12.13 educational opportunity and school desegregation; or 12.14 (2) a school district that participates in a joint program 12.15 for interdistrict desegregation with a district defined in 12.16 clause (1) if the facility acquired under this subdivision is to 12.17 be primarily used for the joint program. 12.18 (e) Notwithstanding subdivision 1, the prohibition against 12.19 a levy by a district to lease or rent a district-owned building 12.20 to itself does not apply to levies otherwise authorized by this 12.21 subdivision. 12.22 (f)Projects may be approved under this section by the12.23commissioner in fiscal years 1993, 1994, and 1995 only.12.24(g)For the purposes of this subdivision, any references in 12.25 subdivision 1 to building or land shall be deemed to include 12.26 personal property. 12.27 Sec. 18. Minnesota Statutes 1994, section 124A.03, 12.28 subdivision 2, is amended to read: 12.29 Subd. 2. [REFERENDUM REVENUE.] (a) The revenue authorized 12.30 by section 124A.22, subdivision 1, may be increased in the 12.31 amount approved by the voters of the district at a referendum 12.32 called for the purpose. The referendum may be called by the 12.33 school board or shall be called by the school board upon written 12.34 petition of qualified voters of the district. The referendum 12.35 shall be conductedduring theone or two calendaryearyears 12.36 before the increased levy authority, if approved, first becomes 13.1 payable. Only one election to approve an increase may be held 13.2 in a calendar year. Unless the referendum is conducted by mail 13.3 under paragraph (g), the referendum must be held on the first 13.4 Tuesday after the first Monday in November. The ballot shall 13.5 state the maximum amount of the increased revenue per actual 13.6 pupil unit, the estimated referendum tax rate as a percentage of 13.7 market value in the first year it is to be levied, and that the 13.8 revenue shall be used to finance school operations. The ballot 13.9 may state that existing referendum levy authority is expiring. 13.10 In this case, the ballot may also compare the proposed levy 13.11 authority to the existing expiring levy authority, and express 13.12 the proposed increase as the amount, if any, over the expiring 13.13 referendum levy authority. The ballot shall designate the 13.14 specific number of years, not to exceed ten, for which the 13.15 referendum authorization shall apply. The ballot may contain a 13.16 textual portion with the information required in this 13.17 subdivision and a question stating substantially the following: 13.18 "Shall the increase in the revenue proposed by (petition 13.19 to) the board of ........., School District No. .., be approved?" 13.20 If approved, an amount equal to the approved revenue per 13.21 actual pupil unit times the actual pupil units for the school 13.22 year beginning in the year after the levy is certified shall be 13.23 authorized for certification for the number of years approved, 13.24 if applicable, or until revoked or reduced by the voters of the 13.25 district at a subsequent referendum. 13.26 (b) The school board shall prepare and deliver by first 13.27 class mail at least 15 days but no more than 30 days prior to 13.28 the day of the referendum to each taxpayer a notice of the 13.29 referendum and the proposed revenue increase. The school board 13.30 need not mail more than one notice to any taxpayer. For the 13.31 purpose of giving mailed notice under this subdivision, owners 13.32 shall be those shown to be owners on the records of the county 13.33 auditor or, in any county where tax statements are mailed by the 13.34 county treasurer, on the records of the county treasurer. Every 13.35 property owner whose name does not appear on the records of the 13.36 county auditor or the county treasurer shall be deemed to have 14.1 waived this mailed notice unless the owner has requested in 14.2 writing that the county auditor or county treasurer, as the case 14.3 may be, include the name on the records for this purpose. The 14.4 notice must project the anticipated amount of tax increase in 14.5 annual dollars and annual percentage for typical residential 14.6 homesteads, agricultural homesteads, apartments, and 14.7 commercial-industrial property within the school district. 14.8 The notice for a referendum may state that an existing 14.9 referendum levy is expiring and project the anticipated amount 14.10 of increase over the existing referendum levy, if any, in annual 14.11 dollars and annual percentage for typical residential 14.12 homesteads, agricultural homesteads, apartments, and 14.13 commercial-industrial property within the school district. 14.14 The notice must include the following statement: "Passage 14.15 of this referendum will result in an increase in your property 14.16 taxes." 14.17 (c) A referendum on the question of revoking or reducing 14.18 the increased revenue amount authorized pursuant to paragraph 14.19 (a) may be called by the school board and shall be called by the 14.20 school board upon the written petition of qualified voters of 14.21 the district. A referendum to revoke or reduce the levy amount 14.22 must be based upon the dollar amount, local tax rate, or amount 14.23 per actual pupil unit, that was stated to be the basis for the 14.24 initial authorization. Revenue approved by the voters of the 14.25 district pursuant to paragraph (a) must be received at least 14.26 once before it is subject to a referendum on its revocation or 14.27 reduction for subsequent years. Only one revocation or 14.28 reduction referendum may be held to revoke or reduce referendum 14.29 revenue for any specific year and for years thereafter. 14.30 (d) A petition authorized by paragraph (a) or (c) shall be 14.31 effective if signed by a number of qualified voters in excess of 14.32 15 percent of the registered voters of the school district on 14.33 the day the petition is filed with the school board. A 14.34 referendum invoked by petition shall be held on the date 14.35 specified in paragraph (a). 14.36 (e) The approval of 50 percent plus one of those voting on 15.1 the question is required to pass a referendum authorized by this 15.2 subdivision. 15.3 (f) At least 15 days prior to the day of the referendum, 15.4 the district shall submit a copy of the notice required under 15.5 paragraph (b) to the commissioner of education. Within 15 days 15.6 after the results of the referendum have been certified by the 15.7 school board, or in the case of a recount, the certification of 15.8 the results of the recount by the canvassing board, the district 15.9 shall notify the commissioner of education of the results of the 15.10 referendum. 15.11 (g) Any referendum under this section held on a day other 15.12 than the first Tuesday after the first Monday in November must 15.13 be conducted by mail in accordance with section 204B.46. 15.14 Notwithstanding paragraph (b) to the contrary, in the case of a 15.15 referendum conducted by mail under this paragraph, the notice 15.16 required by paragraph (b) shall be prepared and delivered by 15.17 first class mail at least 20 days before the referendum. 15.18 Sec. 19. Minnesota Statutes 1994, section 124A.22, 15.19 subdivision 4, is amended to read: 15.20 Subd. 4. [TRAINING AND EXPERIENCE REVENUE.](a)The 15.21previous formula training and experience revenue for each15.22district equals the greater of zero or the result of the15.23following computation:15.24(1) subtract 1.6 from the training and experience index;15.25(2) multiply the result in clause (1) by the product of15.26$700 times the actual pupil units for the school year.15.27(b) The maximumtraining and experience revenue for each 15.28 district equals the greater of zero or the result of the 15.29 following computation: 15.30 (1) subtract .8 from the training and experience index; 15.31 (2) multiply the result in clause (1) by the product of 15.32 $660 times the actual pupil units for the school year. 15.33(c) For fiscal year 1994, the training and experience15.34revenue for each district equals the district's previous formula15.35training and experience revenue plus one-half of the difference15.36between the district's maximum training and experience revenue16.1and the district's previous formula training and experience16.2revenue.16.3(d) For fiscal year 1995, the training and experience16.4revenue for each district equals the district's previous formula16.5training and experience revenue plus three-fourths of the16.6difference between the district's maximum training and16.7experience revenue and the district's previous formula training16.8and experience revenue.16.9(e) For fiscal year 1996 and thereafter, the training and16.10experience revenue for each district equals the district's16.11maximum training and experience revenue.16.12 Sec. 20. Minnesota Statutes 1994, section 124A.22, 16.13 subdivision 4a, is amended to read: 16.14 Subd. 4a. [FISCAL YEAR 1996 TRAINING AND EXPERIENCE LEVY.] 16.15 A district's training and experience levy for fiscal year 1996 16.16 equals its training and experience revenue times the lesser of 16.17 one or the ratio of the district's adjusted net tax capacity per 16.18 actual pupil unit for the year before the year the levy is 16.19 certified to the equalizing factor for the school year to which 16.20 the levy is attributable. 16.21 Sec. 21. Minnesota Statutes 1994, section 124A.22, 16.22 subdivision 4b, is amended to read: 16.23 Subd. 4b. [FISCAL YEAR 1996 TRAINING AND EXPERIENCE AID.] 16.24 A district's training and experience aid for fiscal year 1996 16.25 equals its training and experience revenue minus its training 16.26 and experience levy times the ratio of the actual amount levied 16.27 to the permitted levy. 16.28 Sec. 22. Minnesota Statutes 1994, section 124A.22, 16.29 subdivision 8a, is amended to read: 16.30 Subd. 8a. [SUPPLEMENTAL LEVY.] To obtain supplemental 16.31 revenue, a district may levy an amount not more than the product 16.32 of its supplemental revenue for the school year times the lesser 16.33 of one or the ratio of its general education levy to its general 16.34 education revenue, excludingtraining and experience revenue and16.35 supplemental revenue, for the same year. 16.36 Sec. 23. Minnesota Statutes 1994, section 124A.22, 17.1 subdivision 9, is amended to read: 17.2 Subd. 9. [SUPPLEMENTAL REVENUE REDUCTION.] A district's 17.3 supplemental revenue allowance is reduced by the sum of: 17.4 (1) the sum of one-fourth of the difference of: 17.5 (i) the sum of the district's training and experience 17.6 revenue and compensatory revenue per actual pupil unit forthat17.7 fiscal year 1996, and 17.8 (ii) the sum of district's training and experience revenue 17.9 and compensatory revenue per actual pupil unit for fiscal year 17.10 1994; and 17.11 (2)the difference between the formula allowance for the17.12current fiscal year and $3,050$100. 17.13 A district's supplemental revenue allowance may not be less 17.14 than zero. 17.15 Sec. 24. Minnesota Statutes 1994, section 124A.23, 17.16 subdivision 1, is amended to read: 17.17 Subdivision 1. [GENERAL EDUCATION TAX RATE.] The 17.18 commissioner shall establish the general education tax rate by 17.19 July 1 of each year for levies payable in the following year. 17.20 The general education tax capacity rate shall be a rate, rounded 17.21 up to the nearest tenth of a percent, that, when applied to the 17.22 adjusted net tax capacity for all districts, raises the amount 17.23 specified for the general education levy inthis subdivision17.24 section 124A.231.The general education tax rate shall be the17.25rate that raises $1,044,000,000 for fiscal year 1995 and17.26$1,054,000,000 for fiscal year 1996 and later fiscal years.The 17.27 general education tax rate may not be changed due to changes or 17.28 corrections made to a district's adjusted net tax capacity after 17.29 the tax rate has been established. 17.30 Sec. 25. Minnesota Statutes 1994, section 124A.23, 17.31 subdivision 4, is amended to read: 17.32 Subd. 4. [GENERAL EDUCATION AID.] A district's general 17.33 education aid is the sum of the following amounts: 17.34 (1) the product of (i) the difference between the general 17.35 education revenue,excluding training and experience revenue and17.36 supplemental revenue, and the general education levy, times (ii) 18.1 the ratio of the actual amount levied to the permitted levy; 18.2 (2)training and experience aid according to section18.3124A.22, subdivision 4b;18.4(3)supplemental aid according to section 124.214, 18.5 subdivision 2; 18.6(4)(3) shared time aid according to section 124A.02, 18.7 subdivision 21; and 18.8(5)(4) referendum aid according to section 124A.03. 18.9 Sec. 26. [124A.231] [STATE DETERMINED UNIFORM EDUCATION 18.10 LEVY.] 18.11 Subdivision 1. [DEFINITION.] The state determined uniform 18.12 education levy is the sum of the following: 18.13 (1) the general education levy according to section 18.14 124A.23, subdivision 2; 18.15 (2) the basic transportation levy according to section 18.16 124.226, subdivision 1; 18.17 (3) the capital expenditure facilities levy according to 18.18 section 124.243, subdivision 3; and 18.19 (4) the capital expenditure equipment levy according to 18.20 section 124.244, subdivision 2. 18.21 Subd. 2. [AMOUNT.] The state determined uniform education 18.22 levy equals $1,250,000,000 for fiscal year 1997 and later years. 18.23 Subd. 3. [LEVY ALLOCATION.] The state determined uniform 18.24 education levy is allocated among levy categories as follows: 18.25 (1) the general education levy equals 89.36 percent of the 18.26 amount specified in subdivision 2; 18.27 (2) the basic transportation levy equals 5.44 percent of 18.28 the amount specified in subdivision 2; 18.29 (3) the capital expenditure facilities levy equals 3.44 18.30 percent of the amount specified in subdivision 2; and 18.31 (4) the capital expenditure equipment levy equals 1.76 18.32 percent of the amount specified in subdivision 2. 18.33 Sec. 27. Minnesota Statutes 1994, section 124A.24, is 18.34 amended to read: 18.35 124A.24 [GENERAL EDUCATION LEVY EQUITY.] 18.36 If a district's general education levy is determined 19.1 according to section 124A.23, subdivision 3, an amount must be 19.2 deducted from state aid authorized in this chapter and chapters 19.3 124 and 124B, receivable for the same school year, and from 19.4 other state payments receivable for the same school year 19.5 authorized in chapter 273. The aid in section 124.646 must not 19.6 be reduced. 19.7 The amount of the deduction equals the difference between: 19.8 (1) the general education tax rate, according to section 19.9 124A.23, times the district's adjusted net tax capacity used to 19.10 determine the general education aid for the same school year; 19.11 and 19.12 (2) the district's general education revenue, excluding 19.13training and experience revenue andsupplemental revenue, for 19.14 the same school year, according to section 124A.22. 19.15 Sec. 28. Minnesota Statutes 1994, section 275.065, 19.16 subdivision 3, is amended to read: 19.17 Subd. 3. [NOTICE OF PROPOSED PROPERTY TAXES.] (a) The 19.18 county auditor shall prepare and the county treasurer shall 19.19 deliver after November 10 and on or before November 24 each 19.20 year, by first class mail to each taxpayer at the address listed 19.21 on the county's current year's assessment roll, a notice of 19.22 proposed property taxes and, in the case of a town, final 19.23 property taxes. 19.24 (b) The commissioner of revenue shall prescribe the form of 19.25 the notice. 19.26 (c) The notice must inform taxpayers that it contains the 19.27 amount of property taxes each taxing authority other than a town 19.28 proposes to collect for taxes payable the following year and, 19.29 for a town, the amount of its final levy. It must clearly state 19.30 that each taxing authority, including regional library districts 19.31 established under section 134.201, and including the 19.32 metropolitan taxing districts as defined in paragraph (i), but 19.33 excluding all other special taxing districts and towns, will 19.34 hold a public meeting to receive public testimony on the 19.35 proposed budget and proposed or final property tax levy, or, in 19.36 case of a school district, on the current budget and proposed 20.1 property tax levy. It must clearly state the time and place of 20.2 each taxing authority's meeting and an address where comments 20.3 will be received by mail. The notice must include the estimated 20.4 percentage increase in Minnesota personal income, provided by 20.5 the commissioner of revenue under section 275.064, in a way to 20.6 facilitate comparison of the proposed budget and levy increases 20.7 with the increase in personal income. For 1993, the notice must 20.8 clearly state that each taxing authority holding a public 20.9 meeting will describe the increases or decreases of the total 20.10 budget, including employee and independent contractor 20.11 compensation in the prior year, current year, and the proposed 20.12 budget year. 20.13 (d) The notice must state for each parcel: 20.14 (1) the market value of the property as determined under 20.15 section 273.11, and used for computing property taxes payable in 20.16 the following year and for taxes payable in the current year; 20.17 and, in the case of residential property, whether the property 20.18 is classified as homestead or nonhomestead. The notice must 20.19 clearly inform taxpayers of the years to which the market values 20.20 apply and that the values are final values; 20.21 (2) by county, city or town, school district excess 20.22 referenda levy, state determined uniform education levy as 20.23 defined in section 124A.231, plus the levies for nonregular 20.24 transportation, capital expenditure health and safety, and 20.25 desegregation, remaining school district levy, the sum of the 20.26 school district levies, regional library district, if in 20.27 existence, the total of the metropolitan special taxing 20.28 districts as defined in paragraph (i) and the sum of the 20.29 remaining special taxing districts, and as a total of the taxing 20.30 authorities, including all special taxing districts, the 20.31 proposed or, for a town, final net tax on the property for taxes 20.32 payable the following year and the actual tax for taxes payable 20.33 the current year.For the purposes of this subdivision, "school20.34district excess referenda levy" means school district taxes for20.35operating purposes approved at referendums, including those20.36taxes based on net tax capacity as well as those based on market21.1value. "School district excess referenda levy" does not include21.2school district taxes for capital expenditures approved at21.3referendums or school district taxes to pay for the debt service21.4on bonds approved at referenda.In the case of the city of 21.5 Minneapolis, the levy for the Minneapolis library board and the 21.6 levy for Minneapolis park and recreation shall be listed 21.7 separately from the remaining amount of the city's levy. In the 21.8 case of a parcel where tax increment or the fiscal disparities 21.9 areawide tax applies, the proposed tax levy on the captured 21.10 value or the proposed tax levy on the tax capacity subject to 21.11 the areawide tax must each be stated separately and not included 21.12 in the sum of the special taxing districts; and 21.13 (3) the increase or decrease in the amounts in clause (2) 21.14 from taxes payable in the current year to proposed or, for a 21.15 town, final taxes payable the following year, expressed as a 21.16 dollar amount and as a percentage. 21.17 (e) The notice must clearly state that the proposed or 21.18 final taxes do not include the following: 21.19 (1) special assessments; 21.20 (2) levies approved by the voters after the date the 21.21 proposed taxes are certified, including bond referenda, school 21.22 district levy referenda, and levy limit increase referenda; 21.23 (3) amounts necessary to pay cleanup or other costs due to 21.24 a natural disaster occurring after the date the proposed taxes 21.25 are certified; 21.26 (4) amounts necessary to pay tort judgments against the 21.27 taxing authority that become final after the date the proposed 21.28 taxes are certified; and 21.29 (5) the contamination tax imposed on properties which 21.30 received market value reductions for contamination. 21.31 (f) Except as provided in subdivision 7, failure of the 21.32 county auditor to prepare or the county treasurer to deliver the 21.33 notice as required in this section does not invalidate the 21.34 proposed or final tax levy or the taxes payable pursuant to the 21.35 tax levy. 21.36 (g) If the notice the taxpayer receives under this section 22.1 lists the property as nonhomestead and the homeowner provides 22.2 satisfactory documentation to the county assessor that the 22.3 property is owned and has been used as the owner's homestead 22.4 prior to June 1 of that year, the assessor shall reclassify the 22.5 property to homestead for taxes payable in the following year. 22.6 (h) In the case of class 4 residential property used as a 22.7 residence for lease or rental periods of 30 days or more, the 22.8 taxpayer must either: 22.9 (1) mail or deliver a copy of the notice of proposed 22.10 property taxes to each tenant, renter, or lessee; or 22.11 (2) post a copy of the notice in a conspicuous place on the 22.12 premises of the property. 22.13 (i) For purposes of this subdivision, subdivisions 5a and 22.14 6, "metropolitan special taxing districts" means the following 22.15 taxing districts in the seven-county metropolitan area that levy 22.16 a property tax for any of the specified purposes listed below: 22.17 (1) metropolitan council under section 473.132, 473.167, 22.18 473.249, 473.325, 473.446, 473.521, 473.547, or 473.834; 22.19 (2) metropolitan airports commission under section 473.667, 22.20 473.671, or 473.672; and 22.21 (3) metropolitan mosquito control commission under section 22.22 473.711. 22.23 For purposes of this section, any levies made by the 22.24 regional rail authorities in the county of Anoka, Carver, 22.25 Dakota, Hennepin, Ramsey, Scott, or Washington under chapter 22.26 398A shall be included with the appropriate county's levy and 22.27 shall be discussed at that county's public hearing. 22.28 The notice must be mailed or posted by the taxpayer by 22.29 November 27 or within three days of receipt of the notice, 22.30 whichever is later. A taxpayer may notify the county treasurer 22.31 of the address of the taxpayer, agent, caretaker, or manager of 22.32 the premises to which the notice must be mailed in order to 22.33 fulfill the requirements of this paragraph. 22.34 Sec. 29. Minnesota Statutes 1994, section 276.04, 22.35 subdivision 2, is amended to read: 22.36 Subd. 2. [CONTENTS OF TAX STATEMENTS.] (a) The treasurer 23.1 shall provide for the printing of the tax statements. The 23.2 commissioner of revenue shall prescribe the form of the property 23.3 tax statement and its contents. The statement must contain a 23.4 tabulated statement of the dollar amount due to each taxing 23.5 authority from the parcel of real property for which a 23.6 particular tax statement is prepared. The dollar amounts due 23.7 the county, township or municipality, the total of the 23.8 metropolitan special taxing districts as defined in section 23.9 275.065, subdivision 3, paragraph (i), school district excess 23.10 referenda levy, state determined uniform education levy as 23.11 defined in section 124A.231 plus the cost of the nonregular 23.12 transportation levy, the capital expenditure health and safety 23.13 levy, and the desegregation levy, remaining school district 23.14 levy, the sum of the school district levies, and the total of 23.15 other voter approved referenda levies based on market value 23.16 under section 275.61 must be separately stated. The amounts due 23.17 all other special taxing districts, if any, may be 23.18 aggregated.For the purposes of this subdivision, "school23.19district excess referenda levy" means school district taxes for23.20operating purposes approved at referenda, including those taxes23.21based on market value. "School district excess referenda levy"23.22does not include school district taxes for capital expenditures23.23approved at referendums or school district taxes to pay for the23.24debt service on bonds approved at referenda.The amount of the 23.25 tax on contamination value imposed under sections 270.91 to 23.26 270.98, if any, must also be separately stated. The dollar 23.27 amounts, including the dollar amount of any special assessments, 23.28 may be rounded to the nearest even whole dollar. For purposes 23.29 of this section whole odd-numbered dollars may be adjusted to 23.30 the next higher even-numbered dollar. The amount of market 23.31 value excluded under section 273.11, subdivision 16, if any, 23.32 must also be listed on the tax statement. The statement shall 23.33 include the following sentence, printed in upper case letters in 23.34 boldface print: "THE STATE OF MINNESOTA DOES NOT RECEIVE ANY 23.35 PROPERTY TAX REVENUES. THE STATE OF MINNESOTA REDUCES YOUR 23.36 PROPERTY TAX BY PAYING CREDITS AND REIMBURSEMENTS TO LOCAL UNITS 24.1 OF GOVERNMENT." 24.2 (b) The property tax statements for manufactured homes and 24.3 sectional structures taxed as personal property shall contain 24.4 the same information that is required on the tax statements for 24.5 real property. 24.6 (c) Real and personal property tax statements must contain 24.7 the following information in the order given in this paragraph. 24.8 The information must contain the current year tax information in 24.9 the right column with the corresponding information for the 24.10 previous year in a column on the left: 24.11 (1) the property's estimated market value under section 24.12 273.11, subdivision 1; 24.13 (2) the property's taxable market value after reductions 24.14 under section 273.11, subdivisions 1a and 16; 24.15 (3) the property's gross tax, calculated by multiplying the 24.16 property's gross tax capacity times the total local tax rate and 24.17 adding to the result the sum of the aids enumerated in clause 24.18 (3); 24.19 (4) a total of the following aids: 24.20 (i) education aids payable under chapters 124 and 124A; 24.21 (ii) local government aids for cities, towns, and counties 24.22 under chapter 477A; and 24.23 (iii) disparity reduction aid under section 273.1398; 24.24 (5) for homestead residential and agricultural properties, 24.25 the homestead and agricultural credit aid apportioned to the 24.26 property. This amount is obtained by multiplying the total 24.27 local tax rate by the difference between the property's gross 24.28 and net tax capacities under section 273.13. This amount must 24.29 be separately stated and identified as "homestead and 24.30 agricultural credit." For purposes of comparison with the 24.31 previous year's amount for the statement for taxes payable in 24.32 1990, the statement must show the homestead credit for taxes 24.33 payable in 1989 under section 273.13, and the agricultural 24.34 credit under section 273.132 for taxes payable in 1989; 24.35 (6) any credits received under sections 273.119; 273.123; 24.36 273.135; 273.1391; 273.1398, subdivision 4; 469.171; and 25.1 473H.10, except that the amount of credit received under section 25.2 273.135 must be separately stated and identified as "taconite 25.3 tax relief"; and 25.4 (7) the net tax payable in the manner required in paragraph 25.5 (a). 25.6 The commissioner of revenue shall certify to the county 25.7 auditor the actual or estimated aids enumerated in clauses (3) 25.8 and (4) that local governments will receive in the following 25.9 year. In the case of a county containing a city of the first 25.10 class, for taxes levied in 1991, and for all counties for taxes 25.11 levied in 1992 and thereafter, the commissioner must certify 25.12 this amount by September 1. 25.13 Sec. 30. [HOMESTEAD AND AGRICULTURAL CREDIT AID 25.14 ADJUSTMENT.] 25.15 Prior to the computation of homestead and agricultural aid 25.16 for taxes payable in 1996, the commissioner of revenue shall 25.17 reduce a school district's homestead and agricultural aid by an 25.18 amount equal to the lesser of: (1) the amount of the district's 25.19 homestead and agricultural aid for calendar year 1995; or (2) an 25.20 amount equal to five percent times the district's adjusted net 25.21 tax capacity for assessment year 1994. 25.22 Sec. 31. [REPEALER.] 25.23 (a) Minnesota Statutes 1994, section 124A.22, subdivision 25.24 2a, is repealed. 25.25 (b) Minnesota Statutes 1994, section 124.321, is repealed. 25.26 No levy may be certified under Minnesota Statutes, section 25.27 124.321, after the levy is certified in 1994, except for net 25.28 adjustments otherwise authorized to correct calculations made 25.29 under Minnesota Statutes, sections 124.32 and 124.321 for 25.30 1995-1996 and earlier school years. 25.31 Sec. 32. [EFFECTIVE DATE.] 25.32 Sections 1, 2, 5, 6, 7, 8, 9, and 18, are effective July 1, 25.33 1995. Sections 4, 16, 19, 20, 21, 22, 23, 24, 25, 26, and 27 25.34 are effective July 1, 1995, for revenue for 1996-1997 and later 25.35 school years. Section 3 is effective July 1, 1996, for revenue 25.36 for 1996-1997 and later school years.