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Minnesota Legislature

Office of the Revisor of Statutes

HF 2400

as introduced - 91st Legislature (2019 - 2020) Posted on 03/13/2019 11:22am

KEY: stricken = removed, old language.
underscored = added, new language.
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A bill for an act
relating to education finance; modifying the calculation of school district abatement
aid; amending Minnesota Statutes 2018, section 127A.49, subdivision 2.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

Section 1.

Minnesota Statutes 2018, section 127A.49, subdivision 2, is amended to read:


Subd. 2.

Abatements.

Whenever by virtue of chapter 278, sections 270C.86, 375.192,
or otherwise, the net tax capacity or referendum market value of any district for any taxable
year is changed after the taxes for that year have been spread by the county auditor and the
local tax rate as determined by the county auditor based upon the original net tax capacity
is applied upon the changed net tax capacities, the county auditor deleted text beginshalldeleted text endnew text begin mustnew text end, prior to February
1 of each year, certify to the commissioner of education the amount of any resulting net
revenue loss that accrued to the district during the preceding year. Each year, the
commissioner deleted text beginshalldeleted text endnew text begin mustnew text end pay an abatement adjustment to the district in an amount calculated
according to the provisions of this subdivision. This amount deleted text beginshalldeleted text endnew text begin mustnew text end be deducted from
the amount of the levy authorized by section 126C.46. The amount of the abatement
adjustment must be the product of:

(1) the net revenue loss as certified by the county auditor, times

(2) the ratio of:

(i) the sum of the amounts of the district's certified levy in the third preceding year
according to the following:

(A) section deleted text begin123B.57deleted text endnew text begin 123B.595new text end, if the district received deleted text beginhealth and safetydeleted text endnew text begin long-term
facilities maintenance
new text end aid according to that section for the second preceding year;

(B) section 124D.20, if the district received aid for community education programs
according to that section for the second preceding year;

(C) section 124D.135, subdivision 3, if the district received early childhood family
education aid according to section 124D.135 for the second preceding year;

(D) section 126C.17, subdivision 6, if the district received referendum equalization aid
according to that section for the second preceding year;

(E) section 126C.10, subdivision 13a, if the district received operating capital aid
according to section 126C.10, subdivision 13b, in the second preceding year;

(F) section 126C.10, subdivision 29, if the district received equity aid according to
section 126C.10, subdivision 30, in the second preceding year;

(G) section 126C.10, subdivision 32, if the district received transition aid according to
section 126C.10, subdivision 33, in the second preceding year;

(H) section 123B.53, subdivision 5, if the district received debt service equalization aid
according to section 123B.53, subdivision 6, in the second preceding year;

(I) section 123B.535, subdivision 4, if the district received natural disaster debt service
equalization aid according to section 123B.535, subdivision 5, in the second preceding year;

(J) section 124D.22, subdivision 3, if the district received school-age care aid according
to section 124D.22, subdivision 4, in the second preceding year;

(K) section deleted text begin123B.591, subdivision 3deleted text endnew text begin 126C.10, subdivision 2e, paragraph (b)new text end, if the district
received deleted text begindeferred maintenancedeleted text endnew text begin local optionalnew text end aid according to section deleted text begin123B.591, subdivision
4
deleted text endnew text begin 126C.10, subdivision 2e, paragraph (c)new text end, in the second preceding year; and

(L) section 122A.415, subdivision 5, if the district received alternative teacher
compensation equalization aid according to section 122A.415, subdivision 6, paragraph (a),
in the second preceding year; to

(ii) the total amount of the district's certified levy in the third preceding December, plus
or minus auditor's adjustments.