SF 2059

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; simplifying referendum 
  1.3             revenue ballot questions; restoring certain school 
  1.4             district levy authority; restoring building lease levy 
  1.5             authority; restoring authority to levy for the full 
  1.6             cost of judgments and employment insurance costs; 
  1.7             restoring the safe schools levy to $30 per pupil; 
  1.8             amending Minnesota Statutes 2003 Supplement, sections 
  1.9             126C.17, subdivision 9; 126C.40, subdivision 1; 
  1.10            126C.43, subdivisions 2, 3; 126C.44. 
  1.11  BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.12     Section 1.  Minnesota Statutes 2003 Supplement, section 
  1.13  126C.17, subdivision 9, is amended to read: 
  1.14     Subd. 9.  [REFERENDUM REVENUE.] (a) The revenue authorized 
  1.15  by section 126C.10, subdivision 1, may be increased in the 
  1.16  amount approved by the voters of the district at a referendum 
  1.17  called for the purpose.  The referendum may be called by the 
  1.18  board or shall be called by the board upon written petition of 
  1.19  qualified voters of the district.  The referendum must be 
  1.20  conducted one or two calendar years before the increased levy 
  1.21  authority, if approved, first becomes payable.  Only one 
  1.22  election to approve an increase may be held in a calendar year.  
  1.23  Unless the referendum is conducted by mail under paragraph (g), 
  1.24  the referendum must be held on the first Tuesday after the first 
  1.25  Monday in November.  The ballot must state the maximum amount of 
  1.26  the increased revenue per resident marginal cost pupil unit, the 
  1.27  estimated referendum tax rate as a percentage of referendum 
  1.28  market value in the first year it is to be levied, and that the 
  2.1   revenue must be used to finance school operations.  The ballot 
  2.2   may state a schedule, determined by the board, of increased 
  2.3   revenue per resident marginal cost pupil unit that differs from 
  2.4   year to year over the number of years for which the increased 
  2.5   revenue is authorized.  If the ballot contains a schedule 
  2.6   showing different amounts, it must also indicate the estimated 
  2.7   referendum tax rate as a percent of referendum market value for 
  2.8   the amount specified for the first year and for the maximum 
  2.9   amount specified in the schedule.  The ballot may state that 
  2.10  existing referendum levy authority is expiring.  In this case, 
  2.11  the ballot may also compare the proposed levy authority to the 
  2.12  existing expiring levy authority, and express the proposed 
  2.13  increase as the amount, if any, over the expiring referendum 
  2.14  levy authority.  The ballot must designate the specific number 
  2.15  of years, not to exceed ten, for which the referendum 
  2.16  authorization applies.  The ballot, including a ballot on the 
  2.17  question to revoke or reduce the increased revenue amount under 
  2.18  paragraph (c), must abbreviate the term "per resident marginal 
  2.19  cost pupil unit" as "per pupil."  The notice required under 
  2.20  section 275.60 may be modified to read, in cases of renewing 
  2.21  existing levies: 
  2.22     "BY VOTING "YES" ON THIS BALLOT QUESTION, YOU MAY BE VOTING 
  2.23     FOR A PROPERTY TAX INCREASE." 
  2.24     The ballot may contain a textual portion with the 
  2.25  information required in this subdivision and a question stating 
  2.26  substantially the following:  
  2.27     "Shall the increase in the revenue proposed by (petition 
  2.28  to) the board of ........., School District No. .., be approved?"
  2.29     If approved, an amount equal to the approved revenue per 
  2.30  resident marginal cost pupil unit times the resident marginal 
  2.31  cost pupil units for the school year beginning in the year after 
  2.32  the levy is certified shall be authorized for certification for 
  2.33  the number of years approved, if applicable, or until revoked or 
  2.34  reduced by the voters of the district at a subsequent referendum.
  2.35     (b) The board must prepare and deliver by first class mail 
  2.36  at least 15 days but no more than 30 days before the day of the 
  3.1   referendum to each taxpayer a notice of the referendum and the 
  3.2   proposed revenue increase.  The board need not mail more than 
  3.3   one notice to any taxpayer.  For the purpose of giving mailed 
  3.4   notice under this subdivision, owners must be those shown to be 
  3.5   owners on the records of the county auditor or, in any county 
  3.6   where tax statements are mailed by the county treasurer, on the 
  3.7   records of the county treasurer.  Every property owner whose 
  3.8   name does not appear on the records of the county auditor or the 
  3.9   county treasurer is deemed to have waived this mailed notice 
  3.10  unless the owner has requested in writing that the county 
  3.11  auditor or county treasurer, as the case may be, include the 
  3.12  name on the records for this purpose.  The notice must project 
  3.13  the anticipated amount of tax increase in annual dollars and 
  3.14  annual percentage for typical residential homesteads, 
  3.15  agricultural homesteads, apartments, and commercial-industrial 
  3.16  property within the school district. 
  3.17     The notice for a referendum may state that an existing 
  3.18  referendum levy is expiring and project the anticipated amount 
  3.19  of increase over the existing referendum levy in the first year, 
  3.20  if any, in annual dollars and annual percentage for typical 
  3.21  residential homesteads, agricultural homesteads, apartments, and 
  3.22  commercial-industrial property within the district. 
  3.23     The notice must include the following statement:  "Passage 
  3.24  of this referendum will result in an increase in your property 
  3.25  taxes."  However, in cases of renewing existing levies, the 
  3.26  notice may include the following statement:  "Passage of this 
  3.27  referendum may result in an increase in your property taxes." 
  3.28     (c) A referendum on the question of revoking or reducing 
  3.29  the increased revenue amount authorized pursuant to paragraph 
  3.30  (a) may be called by the board and shall be called by the board 
  3.31  upon the written petition of qualified voters of the district.  
  3.32  A referendum to revoke or reduce the revenue amount must state 
  3.33  the amount per resident marginal cost pupil unit by which the 
  3.34  authority is to be reduced.  Revenue authority approved by the 
  3.35  voters of the district pursuant to paragraph (a) must be 
  3.36  available to the school district at least once before it is 
  4.1   subject to a referendum on its revocation or reduction for 
  4.2   subsequent years.  Only one revocation or reduction referendum 
  4.3   may be held to revoke or reduce referendum revenue for any 
  4.4   specific year and for years thereafter. 
  4.5      (d) A petition authorized by paragraph (a) or (c) is 
  4.6   effective if signed by a number of qualified voters in excess of 
  4.7   15 percent of the registered voters of the district on the day 
  4.8   the petition is filed with the board.  A referendum invoked by 
  4.9   petition must be held on the date specified in paragraph (a). 
  4.10     (e) The approval of 50 percent plus one of those voting on 
  4.11  the question is required to pass a referendum authorized by this 
  4.12  subdivision. 
  4.13     (f) At least 15 days before the day of the referendum, the 
  4.14  district must submit a copy of the notice required under 
  4.15  paragraph (b) to the commissioner and to the county auditor of 
  4.16  each county in which the district is located.  Within 15 days 
  4.17  after the results of the referendum have been certified by the 
  4.18  board, or in the case of a recount, the certification of the 
  4.19  results of the recount by the canvassing board, the district 
  4.20  must notify the commissioner of the results of the referendum. 
  4.21     [EFFECTIVE DATE.] This section is effective for referenda 
  4.22  conducted on or after July 1, 2004.  
  4.23     Sec. 2.  Minnesota Statutes 2003 Supplement, section 
  4.24  126C.40, subdivision 1, is amended to read: 
  4.25     Subdivision 1.  [TO LEASE BUILDING OR LAND.] (a) When an 
  4.26  independent or a special school district or a group of 
  4.27  independent or special school districts finds it economically 
  4.28  advantageous to rent or lease a building or land for any 
  4.29  instructional purposes or for school storage or furniture 
  4.30  repair, and it determines that the operating capital revenue 
  4.31  authorized under section 126C.10, subdivision 13, is 
  4.32  insufficient for this purpose, it may apply to the commissioner 
  4.33  for permission to make an additional capital expenditure levy 
  4.34  for this purpose.  An application for permission to levy under 
  4.35  this subdivision must contain financial justification for the 
  4.36  proposed levy, the terms and conditions of the proposed lease, 
  5.1   and a description of the space to be leased and its proposed use.
  5.2      (b) The criteria for approval of applications to levy under 
  5.3   this subdivision must include:  the reasonableness of the price, 
  5.4   the appropriateness of the space to the proposed activity, the 
  5.5   feasibility of transporting pupils to the leased building or 
  5.6   land, conformity of the lease to the laws and rules of the state 
  5.7   of Minnesota, and the appropriateness of the proposed lease to 
  5.8   the space needs and the financial condition of the district.  
  5.9   The commissioner must not authorize a levy under this 
  5.10  subdivision in an amount greater than 90 percent of the cost to 
  5.11  the district of renting or leasing a building or land for 
  5.12  approved purposes.  The proceeds of this levy must not be used 
  5.13  for custodial or other maintenance services.  A district may not 
  5.14  levy under this subdivision for the purpose of leasing or 
  5.15  renting a district-owned building or site to itself. 
  5.16     (c) For agreements finalized after July 1, 1997, a district 
  5.17  may not levy under this subdivision for the purpose of leasing:  
  5.18  (1) a newly constructed building used primarily for regular 
  5.19  kindergarten, elementary, or secondary instruction; or (2) a 
  5.20  newly constructed building addition or additions used primarily 
  5.21  for regular kindergarten, elementary, or secondary instruction 
  5.22  that contains more than 20 percent of the square footage of the 
  5.23  previously existing building. 
  5.24     (d) Notwithstanding paragraph (b), a district may levy 
  5.25  under this subdivision for the purpose of leasing or renting a 
  5.26  district-owned building or site to itself only if the amount is 
  5.27  needed by the district to make payments required by a lease 
  5.28  purchase agreement, installment purchase agreement, or other 
  5.29  deferred payments agreement authorized by law, and the levy 
  5.30  meets the requirements of paragraph (c).  A levy authorized for 
  5.31  a district by the commissioner under this paragraph may be in 
  5.32  the amount needed by the district to make payments required by a 
  5.33  lease purchase agreement, installment purchase agreement, or 
  5.34  other deferred payments agreement authorized by law, provided 
  5.35  that any agreement include a provision giving the school 
  5.36  districts the right to terminate the agreement annually without 
  6.1   penalty. 
  6.2      (e) The total levy under this subdivision for a district 
  6.3   for any year must not exceed $90 $100 times the resident pupil 
  6.4   units for the fiscal year to which the levy is attributable. 
  6.5      (f) For agreements for which a review and comment have been 
  6.6   submitted to the Department of Education after April 1, 1998, 
  6.7   the term "instructional purpose" as used in this subdivision 
  6.8   excludes expenditures on stadiums. 
  6.9      (g) The commissioner of education may authorize a school 
  6.10  district to exceed the limit in paragraph (e) if the school 
  6.11  district petitions the commissioner for approval.  The 
  6.12  commissioner shall grant approval to a school district to exceed 
  6.13  the limit in paragraph (e) for not more than five years if the 
  6.14  district meets the following criteria: 
  6.15     (1) the school district has been experiencing pupil 
  6.16  enrollment growth in the preceding five years; 
  6.17     (2) the purpose of the increased levy is in the long-term 
  6.18  public interest; 
  6.19     (3) the purpose of the increased levy promotes colocation 
  6.20  of government services; and 
  6.21     (4) the purpose of the increased levy is in the long-term 
  6.22  interest of the district by avoiding over construction of school 
  6.23  facilities. 
  6.24     (h) A school district that is a member of an intermediate 
  6.25  school district may include in its authority under this section 
  6.26  90 percent of the costs associated with leases of administrative 
  6.27  and classroom space for intermediate school district programs.  
  6.28  This authority must not exceed $22.50 $25 times the adjusted 
  6.29  marginal cost pupil units of the member districts.  This 
  6.30  authority is in addition to any other authority authorized under 
  6.31  this section. 
  6.32     (i) In addition to the allowable capital levies in 
  6.33  paragraph (a), a district that is a member of the "Technology 
  6.34  and Information Education Systems" data processing joint board, 
  6.35  that finds it economically advantageous to enter into a lease 
  6.36  purchase agreement for a building for a group of school 
  7.1   districts or special school districts for staff development 
  7.2   purposes, may levy for its portion of lease costs attributed to 
  7.3   the district within the total levy limit in paragraph (e). 
  7.4      [EFFECTIVE DATE.] This section is effective for taxes 
  7.5   payable in 2005.  
  7.6      Sec. 3.  Minnesota Statutes 2003 Supplement, section 
  7.7   126C.43, subdivision 2, is amended to read: 
  7.8      Subd. 2.  [PAYMENT TO UNEMPLOYMENT INSURANCE PROGRAM TRUST 
  7.9   FUND BY STATE AND POLITICAL SUBDIVISIONS.] A district may 
  7.10  levy 90 percent of the amount exceeding $10 times the district's 
  7.11  adjusted marginal cost pupil units for the fiscal year ending in 
  7.12  the year before the year the levy is certified necessary (i) to 
  7.13  pay the district's obligations under section 268.052, 
  7.14  subdivision 1, and (ii) to pay for job placement services 
  7.15  offered to employees who may become eligible for benefits 
  7.16  pursuant to section 268.085 for the fiscal year the levy is 
  7.17  certified. 
  7.18     [EFFECTIVE DATE.] This section is effective for taxes 
  7.19  payable in 2005.  
  7.20     Sec. 4.  Minnesota Statutes 2003 Supplement, section 
  7.21  126C.43, subdivision 3, is amended to read: 
  7.22     Subd. 3.  [TAX LEVY FOR JUDGMENT.] A district may levy 90 
  7.23  percent of the amount exceeding $10 times the district's 
  7.24  adjusted marginal cost pupil units for the fiscal year ending in 
  7.25  the year before the year the levy is certified necessary to pay 
  7.26  judgments against the district under section 123B.25 that became 
  7.27  final after the date the district certified its proposed levy in 
  7.28  the previous year.  With the approval of the commissioner, a 
  7.29  district may spread this levy over a period not to exceed three 
  7.30  years.  Upon approval through the adoption of a resolution by 
  7.31  each of an intermediate district's member school district 
  7.32  boards, a member school district may include its proportionate 
  7.33  share of the costs of a judgment against an intermediate school 
  7.34  district that became final under section 123B.25 after the date 
  7.35  that the earliest member school district certified its proposed 
  7.36  levy in the previous year.  With the approval of the 
  8.1   commissioner, an intermediate school district member school 
  8.2   district may spread this levy over a period not to exceed three 
  8.3   years. 
  8.4      [EFFECTIVE DATE.] This section is effective for taxes 
  8.5   payable in 2005.  
  8.6      Sec. 5.  Minnesota Statutes 2003 Supplement, section 
  8.7   126C.44, is amended to read: 
  8.8      126C.44 [SAFE SCHOOLS LEVY.] 
  8.9      Each district may make a levy on all taxable property 
  8.10  located within the district for the purposes specified in this 
  8.11  section.  The maximum amount which may be levied for all costs 
  8.12  under this section shall be equal to $27 $30 multiplied by the 
  8.13  district's adjusted marginal cost pupil units for the school 
  8.14  year.  The proceeds of the levy must be used for directly 
  8.15  funding the following purposes or for reimbursing the cities and 
  8.16  counties who contract with the district for the following 
  8.17  purposes:  (1) to pay the costs incurred for the salaries, 
  8.18  benefits, and transportation costs of peace officers and 
  8.19  sheriffs for liaison in services in the district's schools; (2) 
  8.20  to pay the costs for a drug abuse prevention program as defined 
  8.21  in section 609.101, subdivision 3, paragraph (e), in the 
  8.22  elementary schools; (3) to pay the costs for a gang resistance 
  8.23  education training curriculum in the district's schools; (4) to 
  8.24  pay the costs for security in the district's schools and on 
  8.25  school property; or (5) to pay the costs for other crime 
  8.26  prevention, drug abuse, student and staff safety, and violence 
  8.27  prevention measures taken by the school district.  The district 
  8.28  must initially attempt to contract for services to be provided 
  8.29  by peace officers or sheriffs with the police department of each 
  8.30  city or the sheriff's department of the county within the 
  8.31  district containing the school receiving the services.  If a 
  8.32  local police department or a county sheriff's department does 
  8.33  not wish to provide the necessary services, the district may 
  8.34  contract for these services with any other police or sheriff's 
  8.35  department located entirely or partially within the school 
  8.36  district's boundaries.  The levy authorized under this section 
  9.1   is not included in determining the school district's levy 
  9.2   limitations. 
  9.3      [EFFECTIVE DATE.] This section is effective for taxes 
  9.4   payable in 2005.