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H.B. 246 Enrolled

             1     

EXPANDED USES OF SCHOOL DISTRICT PROPERTY TAX
             2      REVENUE
             3      2013 GENERAL SESSION
             4      STATE OF UTAH
             5      Chief Sponsor: Kay L. McIff
             6      Senate Sponsor: David P. Hinkins
             7     
             8      LONG TITLE
             9      General Description:
             10          This bill amends provisions related to certain uses of school district property tax
             11      revenue.
             12      Highlighted Provisions:
             13          This bill:
             14          .    allows local school boards to use revenue collected from certain capital property tax
             15      levies for certain general fund purposes for fiscal year 2013-14;
             16          .    requires a local school board to notify taxpayers of certain uses of property tax
             17      revenue; and
             18          .    makes technical changes.
             19      Money Appropriated in this Bill:
             20          None
             21      Other Special Clauses:
             22          None
             23      Utah Code Sections Affected:
             24      AMENDS:
             25          53A-16-113, as enacted by Laws of Utah 2011, Chapter 371
             26     
             27      Be it enacted by the Legislature of the state of Utah:
             28          Section 1. Section 53A-16-113 is amended to read:
             29           53A-16-113. Capital local levy -- First class county required levy -- Allowable

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             30      uses of collected revenue.
             31          (1) (a) Subject to the other requirements of this section, [for a calendar year beginning
             32      on or after January 1, 2012,] a local school board may levy a tax to fund the school district's
             33      capital projects.
             34          (b) A tax rate imposed by a school district pursuant to this section may not exceed
             35      .0030 per dollar of taxable value in any calendar year.
             36          (2) A school district that imposes a capital local levy in the calendar year beginning on
             37      January 1, 2012, is exempt from the public notice and hearing requirements of Section
             38      59-2-919 if the school district budgets an amount of ad valorem property tax revenue equal to
             39      or less than the sum of the following amounts:
             40          (a) the amount of revenue generated during the calendar year beginning on January 1,
             41      2011, from the sum of the following levies of a school district:
             42          (i) a capital outlay levy imposed under Section 53A-16-107 ; and
             43          (ii) the portion of the 10% of basic levy described in Section 53A-17a-145 that is
             44      budgeted for debt service or capital outlay; and
             45          (b) revenue from new growth as defined in Subsection 59-2-924 (4)(c).
             46          (3) Beginning January 1, 2012, in order to qualify for receipt of the state contribution
             47      toward the minimum school program described in Section 53A-17a-103 , a local school board
             48      in a county of the first class shall impose a capital local levy of [a] at least .0006 per dollar of
             49      taxable value.
             50          (4) (a) The county treasurer of a county of the first class shall distribute revenues
             51      generated by the .0006 portion of the capital local levy required in Subsection (2) to school
             52      districts within the county in accordance with Section 53A-16-114 .
             53          (b) If a school district in a county of the first class imposes a capital local levy pursuant
             54      to this section that exceeds .0006 per dollar of taxable value, the county treasurer shall
             55      distribute revenues generated by the portion of the capital local levy that exceeds .0006 to the
             56      school district imposing the levy.
             57          (5) (a) Subject to Subsections (5)(b), (c), and (d), for fiscal year 2013-14, a local school

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             58      board may utilize the proceeds of a maximum of .0024 per dollar of taxable value of the local
             59      school board's annual capital local levy for general fund purposes if the proceeds are not
             60      committed or dedicated to pay debt service or bond payments.
             61          (b) If a local school board uses the proceeds described in Subsection (5)(a) for general
             62      fund purposes, the local school board shall notify the public of the local school board's use of
             63      the capital local levy proceeds for general fund purposes:
             64          (i) prior to the local school board's budget hearing in accordance with the notification
             65      requirements described in Section 53A-19-102 ; and
             66          (ii) at a budget hearing required in Section 53A-19-102 .
             67          (c) A local school board may not use the proceeds described in Subsection (5)(a) to
             68      fund the following accounting function classifications as provided in the Financial Accounting
             69      for Local and State School Systems guidelines developed by the National Center for Education
             70      Statistics:
             71          (i) 2300 Support Services - General District Administration; or
             72          (ii) 2500 Support Services - Central Services.
             73          (d) A local school board may not use the proceeds from a distribution described in
             74      Subsection (4) for general fund purposes.

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