SF 1136

as introduced - 81st Legislature (1999 - 2000) Posted on 12/15/2009 12:00am

  1.1                          A bill for an act 
  1.2             relating to education funding; providing property tax 
  1.3             equity for school districts; appropriating money; 
  1.4             amending Minnesota Statutes 1998, sections 123B.53, 
  1.5             subdivisions 4 and 5; 123B.54; 123B.57, subdivision 4; 
  1.6             123B.59, subdivisions 6 and 7; 126C.17, subdivisions 5 
  1.7             and 6; and 126C.40, subdivision 1. 
  1.8   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.9      Section 1.  Minnesota Statutes 1998, section 123B.53, 
  1.10  subdivision 4, is amended to read: 
  1.11     Subd. 4.  [DEBT SERVICE EQUALIZATION REVENUE.] (a) For 
  1.12  fiscal years 1995 and later, the debt service equalization 
  1.13  revenue of a district equals the eligible debt service revenue 
  1.14  minus the amount raised by a levy of ten .. percent times the 
  1.15  adjusted net tax capacity of the district. 
  1.16     (b) For fiscal year 1993, debt service equalization revenue 
  1.17  equals one-third of the amount calculated in paragraph (a). 
  1.18     (c) For fiscal year 1994, debt service equalization revenue 
  1.19  equals two-thirds of the amount calculated in paragraph (a). 
  1.20     Sec. 2.  Minnesota Statutes 1998, section 123B.53, 
  1.21  subdivision 5, is amended to read: 
  1.22     Subd. 5.  [EQUALIZED DEBT SERVICE LEVY.] To obtain debt 
  1.23  service equalization revenue, a district must levy an amount not 
  1.24  to exceed the district's debt service equalization revenue times 
  1.25  the lesser of one or the ratio of: 
  1.26     (1) the quotient derived by dividing the adjusted net tax 
  2.1   capacity of the district for the year before the year the levy 
  2.2   is certified by the resident pupil units in the district for the 
  2.3   school year ending in the year prior to the year the levy is 
  2.4   certified; to 
  2.5      (2) $4,707.50 $........ 
  2.6      Sec. 3.  Minnesota Statutes 1998, section 123B.54, is 
  2.7   amended to read: 
  2.8      123B.54 [DEBT SERVICE APPROPRIATION.] 
  2.9      (a) $35,480,000 in fiscal year 1998, $38,159,000 in fiscal 
  2.10  year 1999, and $38,390,000 In fiscal year 2000 2001 and each 
  2.11  year thereafter, there is annually appropriated from the general 
  2.12  fund to the commissioner of children, families, and learning the 
  2.13  amounts necessary for payment of debt service equalization aid 
  2.14  under section 123B.53.  The 2000 appropriation includes 
  2.15  $3,842,000 for 1999 and $34,548,000 for 2000. 
  2.16     (b) The appropriations in paragraph (a) must be reduced by 
  2.17  the amount of any money specifically appropriated for the same 
  2.18  purpose in any year from any state fund. 
  2.19     Sec. 4.  Minnesota Statutes 1998, section 123B.57, 
  2.20  subdivision 4, is amended to read: 
  2.21     Subd. 4.  [HEALTH AND SAFETY LEVY.] To receive health and 
  2.22  safety revenue, a district may levy an amount equal to the 
  2.23  district's health and safety revenue as defined in subdivision 3 
  2.24  multiplied by the lesser of one, or the ratio of the quotient 
  2.25  derived by dividing the adjusted net tax capacity of the 
  2.26  district for the year preceding the year the levy is certified 
  2.27  by the resident pupil units in the district for the school year 
  2.28  to which the levy is attributable, to $4,707.50 $........ 
  2.29     Sec. 5.  Minnesota Statutes 1998, section 123B.59, 
  2.30  subdivision 6, is amended to read: 
  2.31     Subd. 6.  [ALTERNATIVE FACILITIES AID.] A district's 
  2.32  alternative facilities aid is the amount equal to the greater of:
  2.33     (1) district's annual debt service costs, provided that the 
  2.34  amount does not exceed the amount certified to be levied for 
  2.35  those purposes for taxes payable in 1997, or for a district that 
  2.36  made a levy under subdivision 5, paragraph (b), the lesser of 
  3.1   the district's annual levy amount, or one-sixth of the amount of 
  3.2   levy that it certified for that purpose for taxes payable in 
  3.3   1998; or 
  3.4      (2) the district's total alternative facilities revenue 
  3.5   times the greater of zero or the difference of one minus the 
  3.6   ratio of the district's adjusted net tax capacity per resident 
  3.7   pupil unit to $10,000. 
  3.8      Sec. 6.  Minnesota Statutes 1998, section 123B.59, 
  3.9   subdivision 7, is amended to read: 
  3.10     Subd. 7.  [ALTERNATIVE FACILITIES APPROPRIATION.] (a) An 
  3.11  amount not to exceed $19,700,000 for fiscal year 2000 and 
  3.12  $20,000,000 $....... for fiscal year 2001 and each year 
  3.13  thereafter is appropriated from the general fund to the 
  3.14  commissioner of children, families, and learning for payment of 
  3.15  alternative facilities aid under subdivision 6.  
  3.16     (b) The appropriation in paragraph (a) must be reduced by 
  3.17  the amount of any money specifically appropriated for the same 
  3.18  purpose in any year from any state fund. 
  3.19     Sec. 7.  Minnesota Statutes 1998, section 126C.17, 
  3.20  subdivision 5, is amended to read: 
  3.21     Subd. 5.  [REFERENDUM EQUALIZATION REVENUE.] A district's 
  3.22  referendum equalization revenue equals $350 $....... times the 
  3.23  district's resident pupil units for that year. 
  3.24     Referendum equalization revenue must not exceed a 
  3.25  district's total referendum revenue for that year. 
  3.26     Sec. 8.  Minnesota Statutes 1998, section 126C.17, 
  3.27  subdivision 6, is amended to read: 
  3.28     Subd. 6.  [REFERENDUM EQUALIZATION LEVY.] (a) For fiscal 
  3.29  year 1999 2001 and thereafter, a district's referendum 
  3.30  equalization levy for a referendum levied against the referendum 
  3.31  market value of all taxable property as defined in section 
  3.32  126C.01, subdivision 3, equals the district's referendum 
  3.33  equalization revenue times the lesser of one or the ratio of the 
  3.34  district's referendum market value per resident pupil unit to 
  3.35  $476,000 $........ 
  3.36     (b) For fiscal year 1999 and thereafter, a district's 
  4.1   referendum equalization levy for a referendum levied against the 
  4.2   net tax capacity of all taxable property equals the district's 
  4.3   referendum equalization revenue times the lesser of one or the 
  4.4   ratio of the district's adjusted net tax capacity per resident 
  4.5   pupil unit to $10,000 $........ 
  4.6      Sec. 9.  Minnesota Statutes 1998, section 126C.40, 
  4.7   subdivision 1, is amended to read: 
  4.8      Subdivision 1.  [TO LEASE BUILDING OR LAND.] (a) When a 
  4.9   district finds it economically advantageous to rent or lease a 
  4.10  building or land for any instructional purposes or for school 
  4.11  storage or furniture repair, and it determines that the 
  4.12  operating capital revenue authorized under section 126C.10, 
  4.13  subdivision 13, is insufficient for this purpose, it may apply 
  4.14  to the commissioner for permission to make an 
  4.15  additional equalized capital expenditure levy building lease 
  4.16  revenue for this purpose.  An application for permission to levy 
  4.17  receive revenue under this subdivision must contain financial 
  4.18  justification for the proposed levy revenue, the terms and 
  4.19  conditions of the proposed lease, and a description of the space 
  4.20  to be leased and its proposed use.  
  4.21     (b) The criteria for approval of applications to levy 
  4.22  receive revenue under this subdivision must include:  the 
  4.23  reasonableness of the price, the appropriateness of the space to 
  4.24  the proposed activity, the feasibility of transporting pupils to 
  4.25  the leased building or land, conformity of the lease to the laws 
  4.26  and rules of the state of Minnesota, and the appropriateness of 
  4.27  the proposed lease to the space needs and the financial 
  4.28  condition of the district.  The commissioner must not authorize 
  4.29  a levy revenue under this subdivision in an amount greater than 
  4.30  the cost to the district of renting or leasing a building or 
  4.31  land for approved purposes.  The proceeds of this levy This 
  4.32  revenue must not be used for custodial or other maintenance 
  4.33  services.  A district may not levy receive revenue under this 
  4.34  subdivision for the purpose of leasing or renting a 
  4.35  district-owned building or site to itself. 
  4.36     (c) For agreements finalized after July 1, 1997, a district 
  5.1   may not levy receive revenue under this subdivision for the 
  5.2   purpose of leasing:  (1) a newly constructed building used 
  5.3   primarily for regular kindergarten, elementary, or secondary 
  5.4   instruction; or (2) a newly constructed building addition or 
  5.5   additions used primarily for regular kindergarten, elementary, 
  5.6   or secondary instruction that contains more than 20 percent of 
  5.7   the square footage of the previously existing building. 
  5.8      (d) The total levy building lease revenue under this 
  5.9   subdivision for a district for any year must not exceed $100 
  5.10  times the resident pupil units for the fiscal year to which the 
  5.11  levy is attributable. 
  5.12     (e) For agreements for which a review and comment have been 
  5.13  submitted to the department of children, families, and learning 
  5.14  after April 1, 1998, the term "instructional purpose" as used in 
  5.15  this subdivision excludes expenditures on stadiums. 
  5.16     (f) A district's equalized building lease levy equals the 
  5.17  product of the district's approved building lease revenue times 
  5.18  the lesser of one, or the ratio of the district's adjusted net 
  5.19  tax capacity per resident pupil unit to $10,000. 
  5.20     (g) A district's equalized building lease aid equals the 
  5.21  difference between its approved building lease revenue and its 
  5.22  equalized building lease levy. 
  5.23     Sec. 10.  [EFFECTIVE DATE.] 
  5.24     Sections 1 to 9 are effective for revenue for fiscal years 
  5.25  2001 and later.