Minnesota Legislature
SF 1222
as introduced - 88th Legislature (2013 - 2014) Posted on 04/05/2013 08:30am
Current Version - as introduced
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A bill for an act
relating to education finance; modifying the career and technical education
revenue formula; amending Minnesota Statutes 2012, section 124D.4531.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
Section 1.
Minnesota Statutes 2012, section 124D.4531, is amended to read:
124D.4531 CAREER AND TECHNICAL deleted text begin LEVYdeleted text end new text begin REVENUEnew text end .
Subdivision 1.
Career and technical deleted text begin levydeleted text end new text begin revenuenew text end .
(a) A district with a career and
technical program approved under this section for the fiscal year in which the levy is
certified deleted text begin may levy an amountdeleted text end new text begin is eligible for career and technical revenuenew text end equal to 35 percent
of approved expenditures in the fiscal year in which the levy is certified for the following:
(1) salaries paid to essential, licensed personnel providing direct instructional
services to students in that fiscal year, including extended contracts, for services rendered
in the district's approved career and technical education programs;
(2) contracted services provided by a public or private agency other than a Minnesota
school district or cooperative center under subdivision 7;
(3) necessary travel between instructional sites by licensed career and technical
education personnel;
(4) necessary travel by licensed career and technical education personnel for
vocational student organization activities held within the state for instructional purposes;
(5) curriculum development activities that are part of a five-year plan for
improvement based on program assessment;
(6) necessary travel by licensed career and technical education personnel for
noncollegiate credit-bearing professional development; and
(7) specialized vocational instructional supplies.
(b) Up to ten percent of a district's career and technical deleted text begin levydeleted text end new text begin revenuenew text end may be spent on
equipment purchases. Districts using the career and technical deleted text begin levydeleted text end new text begin revenuenew text end for equipment
purchases must report to the department on the improved learning opportunities for
students that result from the investment in equipment.
(c) The district must recognize the full amount of this levy as revenue for the fiscal
year in which it is certified.
(d) The amount of the deleted text begin levy certifieddeleted text end new text begin revenue calculatednew text end under this subdivision may
not exceed $17,850,000 for taxes payable in 2012, $15,520,000 for taxes payable in 2013,
and deleted text begin $15,393,000deleted text end new text begin $19,242,000new text end for taxes payable in 2014.
(e) If the estimated deleted text begin levydeleted text end new text begin revenuenew text end exceeds the amount in paragraph (d), the
commissioner must reduce the percentage in paragraph (a), clause (2), until the estimated
deleted text begin levydeleted text end new text begin revenuenew text end no longer exceeds the limit in paragraph (d).
new text begin Subd. 1a. new text end
new text begin Career and technical levy. new text end
new text begin
For fiscal year 2014 only, a district may levy
an amount not more than its career and technical revenue.
new text end
new text begin
For fiscal year 2015 and later, a district may levy an amount not more than the
product of its career and technical revenue times the lesser of one or the ratio of its
adjusted net tax capacity per adjusted marginal cost pupil unit in the fiscal year in which
the levy is certified to the career and technical revenue equalizing factor. The career and
technical revenue equalizing factor equals $7,316.
new text end
new text begin Subd. 1b. new text end
new text begin Career and technical aid. new text end
new text begin
For fiscal year 2015 and later, a district's
career and technical aid equals its career and technical revenue less its career and technical
levy. If the district levy is less than the permitted levy, the district's career and technical
aid shall be reduced proportionately.
new text end
Subd. 2.
Allocation from cooperative centers and intermediate districts.
For
purposes of this section, a cooperative center or an intermediate district must allocate its
approved expenditures for career and technical education programs among participating
districts.
Subd. 3.
deleted text begin Levydeleted text end new text begin Revenuenew text end guarantee.
Notwithstanding subdivision 1, paragraph (a),
the career and technical education deleted text begin levydeleted text end new text begin revenuenew text end for a district is not less than the lesser of:
(1) the district's career and technical education deleted text begin levy authoritydeleted text end new text begin revenuenew text end for the
previous fiscal year; or
(2) 100 percent of the approved expenditures for career and technical programs
included in subdivision 1, paragraph (b), for the fiscal year in which the levy is certified.
Subd. 3a.
deleted text begin Levy, pay 2012-2014deleted text end new text begin Revenue adjustmentsnew text end .
Notwithstanding
subdivisions 1new text begin , 1a,new text end and 3, for taxes payable in 2012 to 2014 only, the department must
calculate the career and technical deleted text begin levy authoritydeleted text end new text begin revenuenew text end for each district according to
Minnesota Statutes 2010, section 124D.4531, and adjust the deleted text begin levy authoritydeleted text end new text begin revenuenew text end for
each district proportionately to meet the statewide deleted text begin levydeleted text end new text begin revenuenew text end target under subdivision 1,
paragraph (d). For purposes of calculating the deleted text begin levydeleted text end new text begin revenuenew text end guarantee under subdivision
3, the career and technical education deleted text begin levy authoritydeleted text end new text begin revenuenew text end for the previous fiscal year
is the deleted text begin levy authoritydeleted text end new text begin revenuenew text end according to Minnesota Statutes 2010, section 124D.4531,
before adjustments to meet the statewide deleted text begin levydeleted text end new text begin revenuenew text end target.
Subd. 4.
District reports.
Each district or cooperative center must report data to the
department for all career and technical education programs as required by the department
to implement the career and technical deleted text begin levydeleted text end new text begin revenuenew text end formula.
Subd. 5.
Allocation from districts participating in agreements for secondary
education or interdistrict cooperation.
For purposes of this section, a district with a
career and technical program approved under this section that participates in an agreement
under section 123A.30 or 123A.32 must allocate its deleted text begin levydeleted text end new text begin revenuenew text end authority under this
section among participating districts.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for taxes payable in 2014 and later.
new text end