53A-17a-133. State-supported voted leeway program authorized -- Election
requirements -- State guarantee -- Reconsideration of the program.
(1) An election to consider adoption or modification of a voted leeway program is
required if initiative petitions signed by 10% of the number of electors who voted at the last
preceding general election are presented to the local school board or by action of the board.
(2) (a) (i) To establish a voted leeway program, a majority of the electors of a district
voting at an election in the manner set forth in Section 53A-16-110 must vote in favor of a
special tax.
(ii) The tax rate may not exceed .002 per dollar of taxable value.
(b) The district may maintain a school program which exceeds the cost of the program
referred to in Section 53A-17a-145 with this voted leeway.
(c) In order to receive state support the first year, a district must receive voter approval
no later than December 1 of the year prior to implementation.
(3) (a) Under the voted leeway program, the state shall contribute an amount sufficient to
guarantee $25.25 per weighted pupil unit for each .0001 of the first .0016 per dollar of taxable
value.
(b) The same dollar amount guarantee per weighted pupil unit for the .0016 per dollar of
taxable value under Subsection (3)(a) shall apply to the board-approved leeway authorized in
Section 53A-17a-134, so that the guarantee shall apply up to a total of .002 per dollar of taxable
value if a school district levies a tax rate under both programs.
(c) (i) Beginning July 1, 2009, the $25.25 guarantee under Subsections (3)(a) and (b)
shall be indexed each year to the value of the weighted pupil unit by making the value of the
guarantee equal to .009798 times the value of the prior year's weighted pupil unit.
(ii) The guarantee shall increase by .0005 times the value of the prior year's weighted
pupil unit for each succeeding year until the guarantee is equal to .010544 times the value of the
prior year's weighted pupil unit.
(d) (i) The amount of state guarantee money to which a school district would otherwise
be entitled to under this Subsection (3) may not be reduced for the sole reason that the district's
levy is reduced as a consequence of changes in the certified tax rate under Section 59-2-924
pursuant to changes in property valuation.
(ii) Subsection (3)(d)(i) applies for a period of five years following any such change in
the certified tax rate.
(4) (a) An election to modify an existing voted leeway program is not a reconsideration
of the existing program unless the proposition submitted to the electors expressly so states.
(b) A majority vote opposing a modification does not deprive the district of authority to
continue an existing program.
(c) If adoption of a leeway program is contingent upon an offset reducing other local
school board levies, the board must allow the electors, in an election, to consider modifying or
discontinuing the program prior to a subsequent increase in other levies that would increase the
total local school board levy.
(d) Nothing contained in this section terminates, without an election, the authority of a
school district to continue an existing voted leeway program previously authorized by the voters.
(5) Notwithstanding Section 59-2-919, a school district may budget an increased amount
of ad valorem property tax revenue derived from a voted leeway imposed under this section in
addition to revenue from new growth as defined in Subsection 59-2-924(4), without having to
comply with the notice requirements of Section 59-2-919, if:
(a) the voted leeway is approved:
(i) in accordance with Section 53A-16-110 on or after January 1, 2003; and
(ii) within the four-year period immediately preceding the year in which the school
district seeks to budget an increased amount of ad valorem property tax revenue derived from the
voted leeway; and
(b) for a voted leeway approved or modified in accordance with this section on or after
January 1, 2009, the school district complies with the requirements of Subsection (7).
(6) Notwithstanding Section 59-2-919, a school district may levy a tax rate under this
section that exceeds the certified tax rate without having to comply with the notice requirements
of Section 59-2-919 if:
(a) the levy exceeds the certified tax rate as the result of a school district budgeting an
increased amount of ad valorem property tax revenue derived from a voted leeway imposed
under this section;
(b) if the voted leeway was approved:
(i) in accordance with Section 53A-16-110 on or after January 1, 2003; and
(ii) within the four-year period immediately preceding the year in which the school
district seeks to budget an increased amount of ad valorem property tax revenue derived from the
voted leeway; and
(c) for a voted leeway approved or modified in accordance with this section on or after
January 1, 2009, the school district complies with requirements of Subsection (7).
(7) For purposes of Subsection (5)(b) or (6)(c), the proposition submitted to the electors
regarding the adoption or modification of a voted leeway program shall contain the following
statement:
"A vote in favor of this tax means that (name of the school district) may increase revenue
from this property tax without advertising the increase for the next five years."
Amended by Chapter 204, 2009 General Session
Amended by Chapter 391, 2009 General Session
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Last revised: Thursday, May 28, 2009