SF 1223

as introduced - 83rd Legislature (2003 - 2004) Posted on 12/15/2009 12:00am

  1.1                          A bill for an act 
  1.2             relating to education finance; authorizing a 
  1.3             voter-approved adjustment in referendum revenue; 
  1.4             amending Minnesota Statutes 2002, section 126C.17, 
  1.5             subdivisions 2, 9, by adding subdivisions. 
  1.6   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.7      Section 1.  Minnesota Statutes 2002, section 126C.17, 
  1.8   subdivision 2, is amended to read: 
  1.9      Subd. 2.  [REFERENDUM ALLOWANCE LIMIT.] (a) Notwithstanding 
  1.10  subdivision 1, for fiscal year 2002, a district's referendum 
  1.11  allowance must not exceed the greater of:  
  1.12     (1) the district's referendum allowance for fiscal year 
  1.13  1994; 
  1.14     (2) 25 percent of the formula allowance; or 
  1.15     (3) for a newly reorganized district created after July 1, 
  1.16  1994, the sum of the referendum revenue authority for the 
  1.17  reorganizing districts for the fiscal year preceding the 
  1.18  reorganization, divided by the sum of the resident marginal cost 
  1.19  pupil units of the reorganizing districts for the fiscal year 
  1.20  preceding the reorganization. 
  1.21     (b) Notwithstanding subdivision 1, for fiscal year 2003 
  1.22  2004 and later fiscal years, a district's referendum allowance 
  1.23  must not exceed the greater of: 
  1.24     (1) the sum of a district's referendum allowance for fiscal 
  1.25  year 1994 times 1.162 times the inflation factor for that year 
  2.1   established in subdivision 9a plus its referendum conversion 
  2.2   allowance for fiscal year 2003, minus $415; 
  2.3      (2) 18.2 percent of the formula allowance times the 
  2.4   inflationary factor for that year established in subdivision 9a; 
  2.5      (3) for a newly reorganized district created on July 1, 
  2.6   2002, the referendum revenue authority for each reorganizing 
  2.7   district in the year preceding reorganization divided by its 
  2.8   resident marginal cost pupil units for the year preceding 
  2.9   reorganization, minus $415; or 
  2.10     (4) for a newly reorganized district created after July 1, 
  2.11  2002, the referendum revenue authority for each reorganizing 
  2.12  district in the year preceding reorganization divided by its 
  2.13  resident marginal cost pupil units for the year preceding 
  2.14  reorganization. 
  2.15     [EFFECTIVE DATE.] This section is effective for revenue for 
  2.16  fiscal year 2004.  
  2.17     Sec. 2.  Minnesota Statutes 2002, section 126C.17, 
  2.18  subdivision 9, is amended to read: 
  2.19     Subd. 9.  [REFERENDUM REVENUE.] (a) The revenue authorized 
  2.20  by section 126C.10, subdivision 1, may be increased in the 
  2.21  amount approved by the voters of the district at a referendum 
  2.22  called for the purpose.  The referendum may be called by the 
  2.23  board or shall be called by the board upon written petition of 
  2.24  qualified voters of the district.  The referendum must be 
  2.25  conducted one or two calendar years before the increased levy 
  2.26  authority, if approved, first becomes payable.  Only one 
  2.27  election to approve an increase may be held in a calendar year.  
  2.28  Unless the referendum is conducted by mail under paragraph (g), 
  2.29  the referendum must be held on the first Tuesday after the first 
  2.30  Monday in November.  The ballot must state the maximum amount of 
  2.31  the increased revenue per resident marginal cost pupil unit, the 
  2.32  estimated referendum tax rate as a percentage of referendum 
  2.33  market value in the first year it is to be levied, and that the 
  2.34  revenue must be used to finance school operations.  The ballot 
  2.35  may state a schedule, determined by the board, of increased 
  2.36  revenue per resident marginal cost pupil unit that differs from 
  3.1   year to year over the number of years for which the increased 
  3.2   revenue is authorized or alternatively, the ballot may state 
  3.3   that the revenue per resident marginal cost pupil unit may 
  3.4   increase by the rate of inflation calculated according to 
  3.5   subdivision 9a.  If the ballot contains a schedule showing 
  3.6   different amounts, it must also indicate the estimated 
  3.7   referendum tax rate as a percent of referendum market value for 
  3.8   the amount specified for the first year and for the maximum 
  3.9   amount specified in the schedule.  The ballot may state that 
  3.10  existing referendum levy authority is expiring.  In this case, 
  3.11  the ballot may also compare the proposed levy authority to the 
  3.12  existing expiring levy authority, and express the proposed 
  3.13  increase as the amount, if any, over the expiring referendum 
  3.14  levy authority.  The ballot must designate the specific number 
  3.15  of years, not to exceed ten, for which the referendum 
  3.16  authorization applies.  The notice required under section 275.60 
  3.17  may be modified to read, in cases of renewing existing levies: 
  3.18     "BY VOTING "YES" ON THIS BALLOT QUESTION, YOU MAY BE VOTING 
  3.19     FOR A PROPERTY TAX INCREASE." 
  3.20     The ballot may contain a textual portion with the 
  3.21  information required in this subdivision and a question stating 
  3.22  substantially the following:  
  3.23     "Shall the increase in the revenue proposed by (petition 
  3.24  to) the board of ........., School District No. .., be approved?"
  3.25     If approved, an amount equal to the approved revenue per 
  3.26  resident marginal cost pupil unit times the resident marginal 
  3.27  cost pupil units for the school year beginning in the year after 
  3.28  the levy is certified shall be authorized for certification for 
  3.29  the number of years approved, if applicable, or until revoked or 
  3.30  reduced by the voters of the district at a subsequent referendum.
  3.31     (b) The board must prepare and deliver by first class mail 
  3.32  at least 15 days but no more than 30 days before the day of the 
  3.33  referendum to each taxpayer a notice of the referendum and the 
  3.34  proposed revenue increase.  The board need not mail more than 
  3.35  one notice to any taxpayer.  For the purpose of giving mailed 
  3.36  notice under this subdivision, owners must be those shown to be 
  4.1   owners on the records of the county auditor or, in any county 
  4.2   where tax statements are mailed by the county treasurer, on the 
  4.3   records of the county treasurer.  Every property owner whose 
  4.4   name does not appear on the records of the county auditor or the 
  4.5   county treasurer is deemed to have waived this mailed notice 
  4.6   unless the owner has requested in writing that the county 
  4.7   auditor or county treasurer, as the case may be, include the 
  4.8   name on the records for this purpose.  The notice must project 
  4.9   the anticipated amount of tax increase in annual dollars and 
  4.10  annual percentage for typical residential homesteads, 
  4.11  agricultural homesteads, apartments, and commercial-industrial 
  4.12  property within the school district. 
  4.13     The notice for a referendum may state that an existing 
  4.14  referendum levy is expiring and project the anticipated amount 
  4.15  of increase over the existing referendum levy in the first year, 
  4.16  if any, in annual dollars and annual percentage for typical 
  4.17  residential homesteads, agricultural homesteads, apartments, and 
  4.18  commercial-industrial property within the district. 
  4.19     The notice must include the following statement:  "Passage 
  4.20  of this referendum will result in an increase in your property 
  4.21  taxes."  However, in cases of renewing existing levies, the 
  4.22  notice may include the following statement:  "Passage of this 
  4.23  referendum may result in an increase in your property taxes." 
  4.24     (c) A referendum on the question of revoking or reducing 
  4.25  the increased revenue amount authorized pursuant to paragraph 
  4.26  (a) may be called by the board and shall be called by the board 
  4.27  upon the written petition of qualified voters of the district.  
  4.28  A referendum to revoke or reduce the levy amount must be based 
  4.29  upon the dollar amount, local tax rate, or amount per resident 
  4.30  marginal cost pupil unit, that was stated to be the basis for 
  4.31  the initial authorization.  Revenue approved by the voters of 
  4.32  the district pursuant to paragraph (a) must be received at least 
  4.33  once before it is subject to a referendum on its revocation or 
  4.34  reduction for subsequent years.  Only one revocation or 
  4.35  reduction referendum may be held to revoke or reduce referendum 
  4.36  revenue for any specific year and for years thereafter. 
  5.1      (d) A petition authorized by paragraph (a) or (c) is 
  5.2   effective if signed by a number of qualified voters in excess of 
  5.3   15 percent of the registered voters of the district on the day 
  5.4   the petition is filed with the board.  A referendum invoked by 
  5.5   petition must be held on the date specified in paragraph (a). 
  5.6      (e) The approval of 50 percent plus one of those voting on 
  5.7   the question is required to pass a referendum authorized by this 
  5.8   subdivision. 
  5.9      (f) At least 15 days before the day of the referendum, the 
  5.10  district must submit a copy of the notice required under 
  5.11  paragraph (b) to the commissioner and to the county auditor of 
  5.12  each county in which the district is located.  Within 15 days 
  5.13  after the results of the referendum have been certified by the 
  5.14  board, or in the case of a recount, the certification of the 
  5.15  results of the recount by the canvassing board, the district 
  5.16  must notify the commissioner of the results of the referendum. 
  5.17     [EFFECTIVE DATE.] This section is effective for revenue for 
  5.18  fiscal year 2004.  
  5.19     Sec. 3.  Minnesota Statutes 2002, section 126C.17, is 
  5.20  amended by adding a subdivision to read: 
  5.21     Subd. 9a.  [INFLATIONARY INCREASE.] (a) A school board that 
  5.22  has been granted inflationary revenue authority by its voters 
  5.23  under subdivisions 9 or 14 may certify the higher level of 
  5.24  referendum revenue authority only after annual adoption of a 
  5.25  written resolution authorizing the revenue increase. 
  5.26     (b) For purposes of this section, "inflationary increase" 
  5.27  means the greater of one or one plus the rate of increase in the 
  5.28  revised consumer price index for all urban consumers as prepared 
  5.29  by the United States Bureau of Labor Statistics for the most 
  5.30  recent 12-month period compared to the index for the preceding 
  5.31  12-month period. 
  5.32     [EFFECTIVE DATE.] This section is effective for revenue for 
  5.33  fiscal year 2004.  
  5.34     Sec. 4.  Minnesota Statutes 2002, section 126C.17, is 
  5.35  amended by adding a subdivision to read: 
  5.36     Subd. 14.  [INFLATIONARY ADJUSTMENT; EXISTING REFERENDUM 
  6.1   AUTHORITY.] A school district that has referendum revenue 
  6.2   authority previously approved under subdivision 9 may hold an 
  6.3   election under subdivision 9 to have its existing referendum 
  6.4   revenue authority increased by the rate of inflation according 
  6.5   to the provisions of subdivision 9a. 
  6.6      [EFFECTIVE DATE.] This section is effective for revenue for 
  6.7   fiscal year 2004.