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7 LONG TITLE
8 General Description:
9 This bill supplements or reduces appropriations otherwise provided for the support and
10 operation of public education for the fiscal year beginning July 1, 2022, and ending
11 June 30, 2023, and appropriates funds for the support and operation of public education
12 for the fiscal year beginning July 1, 2023, and ending June 30, 2024.
13 Highlighted Provisions:
14 This bill:
15 ▸ repeals obsolete provisions related to a past freeze on the minimum basic tax rate,
16 including the equity pupil tax rate;
17 ▸ provides appropriations for the use and support of school districts, charter schools,
18 and state education agencies;
19 ▸ sets the value of the weighted pupil unit (WPU) initially at $4,175 for fiscal year
20 2023-2024;
21 ▸ adjusts the number of WPUs in certain programs for student enrollment changes
22 and statutory formula calculations;
23 ▸ appropriates funds to the Uniform School Fund Restricted - Public Education
24 Budget Stabilization Account;
25 ▸ makes an appropriation from the Uniform School Fund Restricted - Trust
26 Distribution Account to the School LAND Trust Program to support educational
27 programs in the public schools;
28 ▸ adjusts the revenue targets and estimates tax rates for the statewide Basic Rate and
29 WPU Value Rate according to statutory provisions;
30 ▸ provides appropriations for other purposes as described; and
31 ▸ makes technical and conforming changes.
32 Money Appropriated in this Bill:
33 This bill appropriates $58,931,500 in operating and capital budgets for fiscal year 2023,
34 including:
35 ▸ $2,597,100 from the Uniform School Fund;
36 ▸ ($1,500,000) from the Income Tax Fund; and
37 ▸ $57,834,400 from various sources as detailed in this bill.
38 This bill appropriates ($1,513,200) in restricted fund and account transfers for fiscal
39 year 2023.
40 This bill appropriates ($101,400) in fiduciary funds for fiscal year 2023.
41 This bill appropriates $6,978,248,400 in operating and capital budgets for fiscal year
42 2024, including:
43 ▸ $8,704,000 from the General Fund;
44 ▸ $3,981,754,800 from the Uniform School Fund;
45 ▸ $206,228,600 from the Income Tax Fund; and
46 ▸ $2,781,561,000 from various sources as detailed in this bill.
47 This bill appropriates $3,627,100 in expendable funds and accounts for fiscal year
48 2024.
49 This bill appropriates $789,467,900 in restricted funds and account transfers for fiscal
50 year 2024, including:
51 ▸ $440,640,400 from the Uniform School Fund;
52 ▸ $347,077,500 from the Income Tax Fund; and
53 ▸ $1,750,000 from various sources as detailed in this bill.
54 This bill appropriates $117,300 in fiduciary funds for fiscal year 2024.
55 Other Special Clauses:
56 This bill provides a special effective date.
57 Utah Code Sections Affected:
58 AMENDS:
59 11-13-302, as last amended by Laws of Utah 2022, Chapter 239
60 11-13-310, as last amended by Laws of Utah 2018, Chapters 415, 456
61 53E-1-202, as last amended by Laws of Utah 2022, Chapter 274
62 53F-2-205, as last amended by Laws of Utah 2021, Chapter 382
63 53F-2-301, as last amended by Laws of Utah 2021, Chapter 319
64 53F-2-515, as last amended by Laws of Utah 2018, Chapter 456 and renumbered and
65 amended by Laws of Utah 2018, Chapter 2
66 53F-9-302, as last amended by Laws of Utah 2022, Chapter 456
67 53F-9-305, as last amended by Laws of Utah 2022, Chapter 456
68 53F-9-306, as last amended by Laws of Utah 2022, Chapter 456
69 53G-3-304, as last amended by Laws of Utah 2018, Chapters 281, 456 and renumbered
70 and amended by Laws of Utah 2018, Chapter 3
71 59-2-919.1, as last amended by Laws of Utah 2022, Chapter 293
72 59-2-926, as last amended by Laws of Utah 2022, Chapter 451
73 63I-2-211, as last amended by Laws of Utah 2018, Chapters 337, 456
74 63I-2-253, as last amended by Laws of Utah 2022, Chapters 208, 229, 274, 354, 370,
75 and 409
76 63I-2-259, as last amended by Laws of Utah 2022, Chapter 264
77 REPEALS:
78 53F-2-301.5, as last amended by Laws of Utah 2022, Chapters 1, 409 and last amended
79 by Coordination Clause, Laws of Utah 2022, Chapter 409
80
81 Be it enacted by the Legislature of the state of Utah:
82 Section 1. Section 11-13-302 is amended to read:
83 11-13-302. Payment of fee in lieu of ad valorem property tax by certain energy
84 suppliers -- Method of calculating -- Collection -- Extent of tax lien.
85 (1) (a) Each project entity created under this chapter that owns a project and that sells
86 any capacity, service, or other benefit from it to an energy supplier or suppliers whose tangible
87 property is not exempted by Utah Constitution Article XIII, Section 3, from the payment of ad
88 valorem property tax, shall pay an annual fee in lieu of ad valorem property tax as provided in
89 this section to each taxing jurisdiction within which the project or any part of it is located.
90 (b) For purposes of this section, "annual fee" means the annual fee described in
91 Subsection (1)(a) that is in lieu of ad valorem property tax.
92 (c) The requirement to pay an annual fee shall commence:
93 (i) with respect to each taxing jurisdiction that is a candidate receiving the benefit of
94 impact alleviation payments under contracts or determination orders provided for in Sections
95 11-13-305 and 11-13-306, with the fiscal year of the candidate following the fiscal year of the
96 candidate in which the date of commercial operation of the last generating unit, other than any
97 generating unit providing additional project capacity, of the project occurs, or, in the case of
98 any facilities providing additional project capacity, with the fiscal year of the candidate
99 following the fiscal year of the candidate in which the date of commercial operation of the
100 generating unit providing the additional project capacity occurs; and
101 (ii) with respect to any taxing jurisdiction other than a taxing jurisdiction described in
102 Subsection (1)(c)(i), with the fiscal year of the taxing jurisdiction in which construction of the
103 project commences, or, in the case of facilities providing additional project capacity, with the
104 fiscal year of the taxing jurisdiction in which construction of those facilities commences.
105 (d) The requirement to pay an annual fee shall continue for the period of the useful life
106 of the project or facilities.
107 (2) (a) The annual fees due a school district shall be as provided in Subsection (2)(b)
108 because the ad valorem property tax imposed by a school district and authorized by the
109 Legislature represents both:
110 (i) a levy mandated by the state for the state minimum school program under Section
111 53F-2-301 [
112 (ii) local levies for capital outlay and other purposes under Sections 53F-8-303,
113 53F-8-301, and 53F-8-302.
114 (b) The annual fees due a school district shall be as follows:
115 (i) the project entity shall pay to the school district an annual fee for the state minimum
116 school program at the rate imposed by the school district and authorized by the Legislature
117 under Section 53F-2-301 [
118 (ii) for all other local property tax levies authorized to be imposed by a school district,
119 the project entity shall pay to the school district either:
120 (A) an annual fee; or
121 (B) impact alleviation payments under contracts or determination orders provided for
122 in Sections 11-13-305 and 11-13-306.
123 (3) (a) An annual fee due a taxing jurisdiction for a particular year shall be calculated
124 by multiplying the tax rate or rates of the jurisdiction for that year by the product obtained by
125 multiplying the fee base or value determined in accordance with Subsection (4) for that year of
126 the portion of the project located within the jurisdiction by the percentage of the project which
127 is used to produce the capacity, service, or other benefit sold to the energy supplier or suppliers.
128 (b) As used in this section, "tax rate," when applied in respect to a school district,
129 includes any assessment to be made by the school district under Subsection (2) or Section
130 63M-5-302.
131 (c) There is to be credited against the annual fee due a taxing jurisdiction for each year,
132 an amount equal to the debt service, if any, payable in that year by the project entity on bonds,
133 the proceeds of which were used to provide public facilities and services for impact alleviation
134 in the taxing jurisdiction in accordance with Sections 11-13-305 and 11-13-306.
135 (d) The tax rate for the taxing jurisdiction for that year shall be computed so as to:
136 (i) take into account the fee base or value of the percentage of the project located
137 within the taxing jurisdiction determined in accordance with Subsection (4) used to produce the
138 capacity, service, or other benefit sold to the supplier or suppliers; and
139 (ii) reflect any credit to be given in that year.
140 (4) (a) Except as otherwise provided in this section, the annual fees required by this
141 section shall be paid, collected, and distributed to the taxing jurisdiction as if:
142 (i) the annual fees were ad valorem property taxes; and
143 (ii) the project were assessed at the same rate and upon the same measure of value as
144 taxable property in the state.
145 (b) (i) Notwithstanding Subsection (4)(a), for purposes of an annual fee required by
146 this section, the fee base of a project may be determined in accordance with an agreement
147 among:
148 (A) the project entity; and
149 (B) any county that:
150 (I) is due an annual fee from the project entity; and
151 (II) agrees to have the fee base of the project determined in accordance with the
152 agreement described in this Subsection (4).
153 (ii) The agreement described in Subsection (4)(b)(i):
154 (A) shall specify each year for which the fee base determined by the agreement shall be
155 used for purposes of an annual fee; and
156 (B) may not modify any provision of this chapter except the method by which the fee
157 base of a project is determined for purposes of an annual fee.
158 (iii) For purposes of an annual fee imposed by a taxing jurisdiction within a county
159 described in Subsection (4)(b)(i)(B), the fee base determined by the agreement described in
160 Subsection (4)(b)(i) shall be used for purposes of an annual fee imposed by that taxing
161 jurisdiction.
162 (iv) (A) If there is not agreement as to the fee base of a portion of a project for any
163 year, for purposes of an annual fee, the State Tax Commission shall determine the value of that
164 portion of the project for which there is not an agreement:
165 (I) for that year; and
166 (II) using the same measure of value as is used for taxable property in the state.
167 (B) The valuation required by Subsection (4)(b)(iv)(A) shall be made by the State Tax
168 Commission in accordance with rules made by the State Tax Commission.
169 (c) Payments of the annual fees shall be made from:
170 (i) the proceeds of bonds issued for the project; and
171 (ii) revenues derived by the project entity from the project.
172 (d) (i) The contracts of the project entity with the purchasers of the capacity, service, or
173 other benefits of the project whose tangible property is not exempted by Utah Constitution
174 Article XIII, Section 3, from the payment of ad valorem property tax shall require each
175 purchaser, whether or not located in the state, to pay, to the extent not otherwise provided for,
176 its share, determined in accordance with the terms of the contract, of these fees.
177 (ii) It is the responsibility of the project entity to enforce the obligations of the
178 purchasers.
179 (5) (a) The responsibility of the project entity to make payment of the annual fees is
180 limited to the extent that there is legally available to the project entity, from bond proceeds or
181 revenues, money to make these payments, and the obligation to make payments of the annual
182 fees is not otherwise a general obligation or liability of the project entity.
183 (b) No tax lien may attach upon any property or money of the project entity by virtue of
184 any failure to pay all or any part of an annual fee.
185 (c) The project entity or any purchaser may contest the validity of an annual fee to the
186 same extent as if the payment was a payment of the ad valorem property tax itself.
187 (d) The payments of an annual fee shall be reduced to the extent that any contest is
188 successful.
189 (6) (a) The annual fee described in Subsection (1):
190 (i) shall be paid by a public agency that:
191 (A) is not a project entity; and
192 (B) owns an interest in a facility providing additional project capacity if the interest is
193 otherwise exempt from taxation pursuant to Utah Constitution, Article XIII, Section 3; and
194 (ii) for a public agency described in Subsection (6)(a)(i), shall be calculated in
195 accordance with Subsection (6)(b).
196 (b) The annual fee required under Subsection (6)(a) shall be an amount equal to the tax
197 rate or rates of the applicable taxing jurisdiction multiplied by the product of the following:
198 (i) the fee base or value of the facility providing additional project capacity located
199 within the jurisdiction;
200 (ii) the percentage of the ownership interest of the public agency in the facility; and
201 (iii) the portion, expressed as a percentage, of the public agency's ownership interest
202 that is attributable to the capacity, service, or other benefit from the facility that is sold,
203 including any subsequent sale, resale, or layoff, by the public agency to an energy supplier or
204 suppliers whose tangible property is not exempted by Utah Constitution, Article XIII, Section
205 3, from the payment of ad valorem property tax.
206 (c) A public agency paying the annual fee pursuant to Subsection (6)(a) shall have the
207 obligations, credits, rights, and protections set forth in Subsections (1) through (5) with respect
208 to its ownership interest as though it were a project entity.
209 (d) On or before March 1 of each year, a project entity that owns a project and that
210 provides any capacity, service, or other benefit to an energy supplier or a public agency shall
211 file an electronic report with the State Tax Commission that identifies:
212 (i) each energy supplier and public agency to which the project entity delivers capacity,
213 service, or other benefit; and
214 (ii) the amount of capacity, service, or other benefit delivered to each energy supplier
215 and public agency.
216 Section 2. Section 11-13-310 is amended to read:
217 11-13-310. Termination of impact alleviation contract.
218 (1) If the project or any part of it or the facilities providing additional project capacity
219 or any part of them, or the output from the project or facilities providing additional project
220 capacity become subject, in addition to the requirements of Section 11-13-302, to ad valorem
221 property taxation or other payments in lieu of ad valorem property taxation, or other form of
222 tax equivalent payments to any candidate which is a party to an impact alleviation contract with
223 respect to the project or facilities providing additional project capacity or is receiving impact
224 alleviation payments or means with respect to the project or facilities providing additional
225 project capacity pursuant to a determination by the board, then the impact alleviation contract
226 or the requirement to make impact alleviation payments or provide means therefor pursuant to
227 the determination, as the case may be, shall, at the election of the candidate, terminate.
228 (2) In any event, each impact alleviation contract or determination order shall terminate
229 upon the project, or, in the case of facilities providing additional project capacity, those
230 facilities becoming subject to the provisions of Section 11-13-302, except that no impact
231 alleviation contract or agreement entered by a school district shall terminate because of in lieu
232 ad valorem property tax fees levied under Subsection 11-13-302(2)(b)(i) or because of ad
233 valorem property taxes levied under Section 53F-2-301 [
234 state minimum school program.
235 (3) In addition, if the construction of the project, or, in the case of facilities providing
236 additional project capacity, of those facilities, is permanently terminated for any reason, each
237 impact alleviation contract and determination order, and the payments and means required
238 thereunder, shall terminate.
239 (4) No termination of an impact alleviation contract or determination order may
240 terminate or reduce any liability previously incurred pursuant to the contract or determination
241 order by the candidate beneficiary under it.
242 (5) If the provisions of Section 11-13-302, or its successor, are held invalid by a court
243 of competent jurisdiction, and no ad valorem taxes or other form of tax equivalent payments
244 are payable, the remaining provisions of this chapter shall continue in operation without regard
245 to the commencement of commercial operation of the last generating unit of that project or of
246 facilities providing additional project capacity.
247 Section 3. Section 53E-1-202 is amended to read:
248 53E-1-202. Reports to and action required of the Public Education
249 Appropriations Subcommittee.
250 (1) In accordance with applicable provisions and Section 68-3-14, the following
251 recurring reports are due to the Public Education Appropriations Subcommittee:
252 (a) the State Superintendent's Annual Report by the state board described in Section
253 53E-1-203;
254 (b) the report described in Section 53E-10-703 by the Utah Leading through Effective,
255 Actionable, and Dynamic Education director on research and other activities; and
256 (c) the report by the STEM Action Center Board described in Section 9-22-109,
257 including the information described in Section 9-22-113 on the status of the computer science
258 initiative.
259 (2) In accordance with applicable provisions, the Public Education Appropriations
260 Subcommittee shall complete [
261
262 scholarship payments.
263 Section 4. Section 53F-2-205 is amended to read:
264 53F-2-205. Powers and duties of state board to adjust Minimum School Program
265 allocations -- Use of remaining funds at the end of a fiscal year.
266 (1) As used in this section:
267 (a) "ESEA" means the Elementary and Secondary Education Act of 1965, 20 U.S.C.
268 Sec. 6301 et seq.
269 (b) "Program" means a program or allocation funded by a line item appropriation or
270 other appropriation designated as:
271 (i) Basic Program;
272 (ii) Related to Basic Programs;
273 (iii) Voted and Board Levy Programs; or
274 (iv) Minimum School Program.
275 (2) Except as provided in Subsection (3) or (5), if the number of weighted pupil units
276 in a program is underestimated, the state board shall reduce the value of the weighted pupil unit
277 in that program so that the total amount paid for the program does not exceed the amount
278 appropriated for the program.
279 (3) If the number of weighted pupil units in a program is overestimated, the state board
280 shall spend excess money appropriated for the following purposes giving priority to the
281 purpose described in Subsection (3)(a):
282 (a) to support the value of the weighted pupil unit in a program within the basic
283 state-supported school program in which the number of weighted pupil units is underestimated;
284 (b) to support the state guaranteed local levy increments as defined in Section
285 53F-2-601, if:
286 (i) local contributions to the voted local levy program or board local levy program are
287 overestimated; or
288 (ii) the number of weighted pupil units within school districts qualifying for a
289 guarantee is underestimated;
290 (c) to support the state supplement to local property taxes allocated to charter schools,
291 if the state supplement is less than the amount prescribed by Section 53F-2-704;
292 (d) to fund the cost of the salary supplements described in Section 53F-2-504; or
293 (e) to support a school district with a loss in student enrollment as provided in Section
294 53F-2-207.
295 (4) If local contributions from the minimum basic tax rate imposed under Section
296 53F-2-301 [
297 value of the weighted pupil unit for all programs within the basic state-supported school
298 program so the total state contribution to the basic state-supported school program does not
299 exceed the amount of state funds appropriated.
300 (5) If local contributions from the minimum basic tax rate imposed under Section
301 53F-2-301 [
302 (a) spend the excess local contributions for the purposes specified in Subsection (3),
303 giving priority to supporting the value of the weighted pupil unit in programs within the basic
304 state-supported school program in which the number of weighted pupil units is underestimated;
305 and
306 (b) reduce the state contribution to the basic state-supported school program so the
307 total cost of the basic state-supported school program does not exceed the total state and local
308 funds appropriated to the basic state-supported school program plus the local contributions
309 necessary to support the value of the weighted pupil unit in programs within the basic
310 state-supported school program in which the number of weighted pupil units is underestimated.
311 (6) Except as provided in Subsection (3) or (5), the state board shall reduce the state
312 guarantee per weighted pupil unit provided under the local levy state guarantee program
313 described in Section 53F-2-601, if:
314 (a) local contributions to the voted local levy program or board local levy program are
315 overestimated; or
316 (b) the number of weighted pupil units within school districts qualifying for a
317 guarantee is underestimated.
318 (7) Money appropriated to the state board is nonlapsing, including appropriations to the
319 Minimum School Program and all agencies, line items, and programs under the jurisdiction of
320 the state board.
321 (8) The state board shall report actions taken by the state board under this section to the
322 Office of the Legislative Fiscal Analyst and the Governor's Office of Planning and Budget.
323 Section 5. Section 53F-2-301 is amended to read:
324 53F-2-301. Minimum basic tax rate for a fiscal year that begins after July 1, 2022.
325 (1) The provisions of this section are not in effect for a fiscal year that begins on July 1,
326 2018, 2019, 2020, 2021, or 2022.
327 (2) As used in this section:
328 (a) "Basic levy increment rate" means a tax rate that will generate an amount of
329 revenue equal to $75,000,000.
330 (b) "Combined basic rate" means a rate that is the sum of:
331 (i) the minimum basic tax rate; and
332 (ii) the WPU value rate.
333 (c) "Commission" means the State Tax Commission.
334 [
335
336
337 [
338 (i) equal to the sum of:
339 (A) the school districts' contribution to the basic school program the previous fiscal
340 year;
341 (B) the amount generated by the basic levy increment rate; and
342 [
343 [
344 Tax Commission multiplied by the minimum basic rate; and
345 (ii) set annually by the Legislature in Subsection (3)(a).
346 [
347 will generate an amount of revenue equal to the minimum basic local amount described in
348 Subsection (3)(a).
349 [
350 each year in the enacted public education budget that is multiplied by the number of weighted
351 pupil units to yield the funding level for the basic school program.
352 [
353 (i) that is equal to the product of:
354 (A) the WPU value increase limit; and
355 (B) the percentage share of local revenue to the cost of the basic school program in the
356 immediately preceding fiscal year; and
357 (ii) set annually by the Legislature in Subsection (4)(a).
358 [
359 (i) the total cost to the basic school program to increase the WPU value over the WPU
360 value in the prior fiscal year; or
361 (ii) the total cost to the basic school program to increase the WPU value by 4% over
362 the WPU value in the prior fiscal year.
363 [
364 generate an amount of revenue equal to the WPU value amount described in Subsection (4)(a).
365 (3) (a) The minimum basic local amount for the fiscal year that begins on July 1,
366 [
367 (b) The preliminary estimate of the minimum basic tax rate for a fiscal year that begins
368 on July 1, [
369 (4) (a) The WPU value amount for the fiscal year that begins on July 1, [
370
371 (b) The preliminary estimate of the WPU value rate for the fiscal year that begins on
372 July 1, [
373 (5) (a) On or before June 22, the commission shall certify for the year:
374 (i) the minimum basic tax rate; and
375 (ii) the WPU value rate.
376 (b) The estimate of the minimum basic tax rate provided in Subsection (3)(b) and the
377 estimate of the WPU value rate provided in Subsection (4)(b) are based on a forecast for
378 property values for the next calendar year.
379 (c) The certified minimum basic tax rate described in Subsection (5)(a)(i) and the
380 certified WPU value rate described in Subsection (5)(a)(ii) are based on property values as of
381 January 1 of the current calendar year, except personal property, which is based on values from
382 the previous calendar year.
383 (6) (a) To qualify for receipt of the state contribution toward the basic school program
384 and as a school district's contribution toward the cost of the basic school program for the school
385 district, each local school board shall impose the combined basic rate.
386 (b) (i) The state is not subject to the notice requirements of Section 59-2-926 before
387 imposing the tax rates described in this Subsection (6).
388 (ii) [
389 notice requirements of Section 59-2-926 if the state authorizes a tax rate that exceeds the tax
390 rates described in this Subsection (6).
391 [
392
393
394 (7) (a) The state shall contribute to each school district toward the cost of the basic
395 school program in the school district an amount of money that is the difference between the
396 cost of the school district's basic school program and the sum of revenue generated by the
397 school district by the following:
398 (i) the combined basic rate; and
399 (ii) the basic levy increment rate[
400 [
401 (b) (i) If the difference described in Subsection (7)(a) equals or exceeds the cost of the
402 basic school program in a school district, no state contribution shall be made to the basic
403 school program for the school district.
404 (ii) The proceeds of the difference described in Subsection (7)(a) that exceed the cost
405 of the basic school program shall be paid into the Uniform School Fund as provided by law and
406 by the close of the fiscal year in which the proceeds were calculated.
407 (8) Upon appropriation by the Legislature, the Division of Finance shall deposit an
408 amount equal to the proceeds generated statewide:
409 (a) by the basic levy increment rate into the Minimum Basic Growth Account created
410 in Section 53F-9-302; and
411 [
412
413 [
414 in Section 53F-9-306.
415 [
416
417 [
418
419
420 [
421 Section 6. Section 53F-2-515 is amended to read:
422 53F-2-515. Federal Impact Aid Program -- Offset for underestimated allocations
423 from the Federal Impact Aid Program.
424 (1) In addition to the revenues received from the levy imposed by a local school board
425 and authorized by the Legislature under Section 53F-2-301 [
426 Legislature shall provide an amount equal to the difference between the school district's
427 anticipated receipts under the entitlement for the fiscal year from the Federal Impact Aid
428 Program and the amount the school district actually received from this source for the next
429 preceding fiscal year.
430 (2) If at the end of a fiscal year the sum of the receipts of a school district from a
431 distribution from the Legislature pursuant to Subsection (1) plus the school district's allocations
432 from the Federal Impact Aid Program for that fiscal year exceeds the amount allocated to the
433 school district from the Federal Impact Aid Program for the next preceding fiscal year, the
434 excess funds are carried into the next succeeding fiscal year and become in that year a part of
435 the school district's contribution to the school district's basic program for operation and
436 maintenance under the state minimum school finance law.
437 (3) During the next succeeding fiscal year described in Subsection (2), the school
438 district's required tax rate for the basic program shall be reduced so that the yield from the
439 reduced tax rate plus the carryover funds equal the school district's required contribution to the
440 school district's basic program.
441 (4) For the school district of a local school board that is required to reduce the school
442 district's basic tax rate under this section, the school district shall receive state minimum school
443 program funds as though the reduction in the tax rate had not been made.
444 Section 7. Section 53F-9-302 is amended to read:
445 53F-9-302. Minimum Basic Growth Account.
446 (1) As used in this section, "account" means the Minimum Basic Growth Account
447 created in this section.
448 (2) There is created within the Income Tax Fund a restricted account known as the
449 "Minimum Basic Growth Account."
450 (3) The account shall be funded by amounts deposited into the account in accordance
451 with Section 53F-2-301 [
452 (4) The account shall earn interest.
453 (5) Interest earned on the account shall be deposited into the account.
454 (6) Upon appropriation by the Legislature:
455 (a) 75% of the money from the account shall be used to fund the state's contribution to
456 the voted local levy guarantee described in Section 53F-2-601;
457 (b) 20% of the money from the account shall be used to fund the Capital Outlay
458 Foundation Program as provided in Section 53F-3-202; and
459 (c) 5% of the money from the account shall be used to fund the Capital Outlay
460 Enrollment Growth Program as provided in Section 53F-3-203.
461 Section 8. Section 53F-9-305 is amended to read:
462 53F-9-305. Local Levy Growth Account.
463 (1) As used in this section, "account" means the Local Levy Growth Account created in
464 this section.
465 (2) There is created within the Income Tax Fund a restricted account known as the
466 "Local Levy Growth Account."
467 (3) The account shall be funded by:
468 (a) amounts deposited into the account in accordance with Section 53F-2-301 [
469
470 (b) other legislative appropriations.
471 (4) The account shall earn interest.
472 (5) Interest earned on the account shall be deposited into the account.
473 (6) The Legislature shall appropriate money in the account to the state board.
474 Section 9. Section 53F-9-306 is amended to read:
475 53F-9-306. Teacher and Student Success Account.
476 (1) As used in this section, "account" means the Teacher and Student Success Account
477 created in this section.
478 (2) There is created within the Income Tax Fund a restricted account known as the
479 "Teacher and Student Success Account."
480 (3) The account shall be funded by:
481 (a) amounts deposited into the account in accordance with Section 53F-2-301 [
482
483 (b) other legislative appropriations.
484 (4) The account shall earn interest.
485 (5) Interest earned on the account shall be deposited into the account.
486 (6) The Legislature shall appropriate money in the account to the state board.
487 Section 10. Section 53G-3-304 is amended to read:
488 53G-3-304. Property tax levies in new district and remaining district --
489 Distribution of property tax revenue.
490 (1) Notwithstanding terms defined in Section 53G-3-102, as used in this section:
491 (a) "Divided school district" or "existing district" means a school district from which a
492 new district is created.
493 (b) "New district" means a school district created under Section 53G-3-302 after May
494 10, 2011.
495 (c) "Property tax levy" means a property tax levy that a school district is authorized to
496 impose, except:
497 (i) the minimum basic tax rate imposed under Section 53F-2-301 [
498
499 (ii) a debt service levy imposed under Section 11-14-310; or
500 (iii) a judgment levy imposed under Section 59-2-1330.
501 (d) "Qualifying taxable year" means the calendar year in which a new district begins to
502 provide educational services.
503 (e) "Remaining district" means an existing district after the creation of a new district.
504 (2) A new district and remaining district shall continue to impose property tax levies
505 that were imposed by the divided school district in the taxable year prior to the qualifying
506 taxable year.
507 (3) Except as provided in Subsection (6), a property tax levy that a new district and
508 remaining district are required to impose under Subsection (2) shall be set at a rate that:
509 (a) is uniform in the new district and remaining district; and
510 (b) generates the same amount of revenue that was generated by the property tax levy
511 within the divided school district in the taxable year prior to the qualifying taxable year.
512 (4) The county treasurer of the county in which a property tax levy is imposed under
513 Subsection (2) shall distribute revenues generated by the property tax levy to the new district
514 and remaining district in proportion to the percentage of the divided school district's enrollment
515 on the October 1 prior to the new district commencing educational services that were enrolled
516 in schools currently located in the new district or remaining district.
517 (5) On or before March 31, a county treasurer shall distribute revenues generated by a
518 property tax levy imposed under Subsection (2) in the prior calendar year to a new district and
519 remaining district as provided in Subsection (4).
520 (6) (a) Subject to the notice and public hearing requirements of Section 59-2-919, a
521 new district or remaining district may set a property tax rate higher than the rate required by
522 Subsection (3), up to:
523 (i) the maximum rate, if any, allowed by law; or
524 (ii) the maximum rate authorized by voters for a voted local levy under Section
525 53F-8-301.
526 (b) The revenues generated by the portion of a property tax rate in excess of the rate
527 required by Subsection (3) shall be retained by the district that imposes the higher rate.
528 Section 11. Section 59-2-919.1 is amended to read:
529 59-2-919.1. Notice of property valuation and tax changes.
530 (1) In addition to the notice requirements of Section 59-2-919, the county auditor, on or
531 before July 22 of each year, shall notify each owner of real estate who is listed on the
532 assessment roll.
533 (2) The notice described in Subsection (1) shall:
534 (a) except as provided in Subsection [
535 mail 10 or more days before the day on which:
536 (i) the county board of equalization meets; and
537 (ii) the taxing entity holds a public hearing on the proposed increase in the certified tax
538 rate;
539 (b) be on a form that is:
540 (i) approved by the commission; and
541 (ii) uniform in content in all counties in the state; and
542 (c) contain for each property:
543 (i) the assessor's determination of the value of the property;
544 (ii) the taxable value of the property;
545 (iii) (A) the deadline for the taxpayer to make an application to appeal the valuation or
546 equalization of the property under Section 59-2-1004; or
547 (B) for property assessed by the commission, the deadline for the taxpayer to apply to
548 the commission for a hearing on an objection to the valuation or equalization of the property
549 under Section 59-2-1007;
550 (iv) for a property assessed by the commission, a statement that the taxpayer may not
551 appeal the valuation or equalization of the property to the county board of equalization;
552 (v) itemized tax information for all applicable taxing entities, including:
553 (A) the dollar amount of the taxpayer's tax liability for the property in the prior year;
554 and
555 (B) the dollar amount of the taxpayer's tax liability under the current rate;
556 (vi) the following, stated separately:
557 (A) the charter school levy described in Section 53F-2-703;
558 (B) the multicounty assessing and collecting levy described in Subsection
559 59-2-1602(2);
560 (C) the county assessing and collecting levy described in Subsection 59-2-1602(4); and
561 [
562
563 [
564 as defined in Section 53F-2-301;
565 (vii) the tax impact on the property;
566 (viii) the time and place of the required public hearing for each entity;
567 (ix) property tax information pertaining to:
568 (A) taxpayer relief;
569 (B) options for payment of taxes;
570 (C) collection procedures; and
571 (D) the residential exemption described in Section 59-2-103;
572 (x) information specifically authorized to be included on the notice under this chapter;
573 (xi) the last property review date of the property as described in Subsection
574 59-2-303.1(1)(c); and
575 (xii) other property tax information approved by the commission.
576 (3) If a taxing entity that is subject to the notice and hearing requirements of
577 Subsection 59-2-919(4) proposes a tax increase, the notice described in Subsection (1) shall
578 state, in addition to the information required by Subsection (2):
579 (a) the dollar amount of the taxpayer's tax liability if the proposed increase is approved;
580 (b) the difference between the dollar amount of the taxpayer's tax liability if the
581 proposed increase is approved and the dollar amount of the taxpayer's tax liability under the
582 current rate, placed in close proximity to the information described in Subsection (2)(c)(viii);
583 and
584 (c) the percentage increase that the dollar amount of the taxpayer's tax liability under
585 the proposed tax rate represents as compared to the dollar amount of the taxpayer's tax liability
586 under the current tax rate.
587 [
588 [
589 [
590
591 [
592
593
594
595 [
596
597 [
598 state:
599 (a) the difference between:
600 (i) the dollar amount of the taxpayer's liability for the rate imposed under Subsection
601 59-2-1602(2)(b)(i); and
602 (ii) the dollar amount of the taxpayer's liability if the rate imposed under Subsection
603 59-2-1602(2)(b)(i) were the certified revenue levy; and
604 (b) the percentage change between the amount described in Subsection [
605 (4)(a)(i) and the amount described in Subsection [
606 [
607 may, at the county auditor's discretion, provide the notice required by this section to a taxpayer
608 by electronic means if a taxpayer makes an election, according to procedures determined by the
609 county auditor, to receive the notice by electronic means.
610 (b) (i) If a notice required by this section is sent by electronic means, a county auditor
611 shall attempt to verify whether a taxpayer receives the notice.
612 (ii) If receipt of the notice sent by electronic means cannot be verified 14 days or more
613 before the county board of equalization meets and the taxing entity holds a public hearing on a
614 proposed increase in the certified tax rate, the notice required by this section shall also be sent
615 by mail as provided in Subsection (2).
616 (c) A taxpayer may revoke an election to receive the notice required by this section by
617 electronic means if the taxpayer provides written notice to the county auditor on or before April
618 30.
619 (d) An election or a revocation of an election under this Subsection [
620 (i) does not relieve a taxpayer of the duty to pay a tax due under this chapter on or
621 before the due date for paying the tax; or
622 (ii) does not alter the requirement that a taxpayer appealing the valuation or the
623 equalization of the taxpayer's real property submit the application for appeal within the time
624 period provided in Subsection 59-2-1004(3).
625 (e) A county auditor shall provide the notice required by this section as provided in
626 Subsection (2), until a taxpayer makes a new election in accordance with this Subsection [
627 (5), if:
628 (i) the taxpayer revokes an election in accordance with Subsection [
629 receive the notice required by this section by electronic means; or
630 (ii) the county auditor finds that the taxpayer's electronic contact information is invalid.
631 (f) A person is considered to be a taxpayer for purposes of this Subsection [
632 regardless of whether the property that is the subject of the notice required by this section is
633 exempt from taxation.
634 Section 12. Section 59-2-926 is amended to read:
635 59-2-926. Proposed tax increase by state -- Notice -- Contents -- Dates.
636 If the state authorizes a tax rate that exceeds the [
637 described in Section 53F-2-301 [
638 59-2-1602 that exceeds the certified revenue levy as defined in Section 59-2-102, the state shall
639 publish a notice no later than 10 days after the last day of the annual legislative general session
640 that meets the following requirements:
641 (1) (a) The Office of the Legislative Fiscal Analyst shall advertise that the state
642 authorized a levy that generates revenue in excess of the previous year's ad valorem tax
643 revenue, plus eligible new growth as defined in Section 59-2-924, but exclusive of revenue
644 from collections from redemptions, interest, and penalties:
645 (i) in a newspaper of general circulation in the state; and
646 (ii) as required in Section 45-1-101.
647 (b) Except an advertisement published on a website, the advertisement described in
648 Subsection (1)(a):
649 (i) shall be no less than 1/4 page in size and the type used shall be no smaller than 18
650 point, and surrounded by a 1/4-inch border;
651 (ii) may not be placed in that portion of the newspaper where legal notices and
652 classified advertisements appear; and
653 (iii) shall be run once.
654 (2) The form and content of the notice shall be substantially as follows:
655
656 The state has budgeted an increase in its property tax revenue from $__________ to
657 $__________ or ____%. The increase in property tax revenues will come from the following
658 sources (include all of the following provisions):
659 (a) $__________ of the increase will come from (provide an explanation of the cause
660 of adjustment or increased revenues, such as reappraisals or factoring orders);
661 (b) $__________ of the increase will come from natural increases in the value of the
662 tax base due to (explain cause of eligible new growth, such as new building activity,
663 annexation, etc.); and
664 (c) a home valued at $100,000 in the state of Utah which based on last year's (levy for
665 the basic state-supported school program, applicable tax rate for the Property Tax Valuation
666 Fund, or both) paid $____________ in property taxes would pay the following:
667 (i) $__________ if the state of Utah did not budget an increase in property tax revenue
668 exclusive of eligible new growth; and
669 (ii) $__________ under the increased property tax revenues exclusive of eligible new
670 growth budgeted by the state of Utah."
671 Section 13. Section 63I-2-211 is amended to read:
672 63I-2-211. Repeal dates: Title 11.
673 [
674
675 [
676
677 [
678
679 Reserved.
680 Section 14. Section 63I-2-253 is amended to read:
681 63I-2-253. Repeal dates: Titles 53 through 53G.
682 [
683
684 [
685
686
687 [
688 [
689 repealed July 1, 2023.
690 [
691 [
692 repealed on July 1, 2023:
693 (a) in Subsection 53B-8-105(12), the language that states, "or any scholarship
694 established under Sections 53B-8-202 through 53B-8-205";
695 (b) Section 53B-8-202;
696 (c) Section 53B-8-203;
697 (d) Section 53B-8-204; and
698 (e) Section 53B-8-205.
699 [
700 [
701 repealed July 1, 2023.
702 [
703 Interpretation and Translation Services Procurement Advisory Council is repealed July 1, 2024.
704 [
705 Subcommittee evaluation and recommendations, is repealed January 1, 2024.
706 [
707 July 1, 2024.
708 [
709
710
711 [
712 is repealed July 1, 2024.
713 [
714 repealed July 1, 2023.
715 [
716 Program, is repealed July 1, 2023.
717 [
718 at-risk WPU add-on funding and previous at-risk funding, is repealed January 1, 2024.
719 [
720 is repealed July 1, 2024.
721 [
722
723 [
724
725 [
726
727 [
728 [
729
730 [
731
732 [
733
734 [
735
736 [
737 Legislative Research and General Counsel shall, in addition to the office's authority under
738 Subsection 36-12-12(3), make corrections necessary to ensure that sections and subsections
739 identified in this section are complete sentences and accurately reflect the office's perception of
740 the Legislature's intent.
741 Section 15. Section 63I-2-259 is amended to read:
742 63I-2-259. Repeal dates: Title 59.
743 [
744
745 [
746 year as the targeted business income tax credit, is repealed December 31, 2024.
747 [
748 taxable year as the targeted business income tax credit, is repealed December 31, 2024.
749 [
750 [
751 [
752 year as the targeted business income tax credit, is repealed December 31, 2024.
753 [
754 year as the targeted business income tax credit, is repealed December 31, 2024.
755 [
756 Section 16. Repealer.
757 This bill repeals:
758 Section 53F-2-301.5, Minimum basic tax rate for a fiscal year that begins on July 1,
759 2018, 2019, 2020, 2021, or 2022.
760 Section 17. Fiscal Year 2023 Appropriations.
761 The following sums of money are appropriated for the fiscal year beginning July 1,
762 2022, and ending June 30, 2023. These are additions to amounts otherwise appropriated for
763 fiscal year 2023.
764 Subsection 17(a). Operating and Capital Budgets.
765 Under the terms and conditions of Title 63J, Chapter 1, Budgetary Procedures Act, the
766 Legislature appropriates the following sums of money from the funds or accounts indicated for
767 the use and support of the government of the state of Utah.
768
Public Education
769
State Board of Education - Minimum School Program
770
Item 1
To State Board of Education - Minimum School Program - Basic School Program771 From Beginning Nonlapsing Balances
17,538,100
772 From Closing Nonlapsing Balances
(16,400,200)
773 Schedule of Programs:
774 Necessarily Existent Small Schools 1,137,900
775
Item 2
To State Board of Education - Minimum School Program - Related to Basic School776 Programs
777 From Uniform School Fund, One-Time
2,597,100
778 From Beginning Nonlapsing Balances
22,654,800
779 From Closing Nonlapsing Balances
(4,740,700)
780 Schedule of Programs:
781 Pupil Transportation Grants for Unsafe Routes 5,600
782 At-Risk Students - Gang Prevention and Intervention 1,000,000
783 Centennial Scholarship Program 23,600
784 Title I Schools Paraeducators Program 200,000
785 School LAND Trust Program 80,100
786 Charter School Local Replacement 8,000,000
787 Educator Salary Adjustments 2,597,100
788 Matching Fund for School Nurses 400
789 Special Education - Intensive Services 1,000,000
790 Digital Teaching and Learning Program 2,000,000
791 Effective Teachers in High Poverty Schools Incentive
792 Program 150,000
793 Elementary School Counselor Program 284,400
794 Teacher and Student Success Program 200,000
795 Student Health and Counseling Support Program 4,070,000
796 English Language Learner Software 900,000
797
Item 3
To State Board of Education - Minimum School Program - Voted and Board Local798 Levy Programs
799 From Beginning Nonlapsing Balances
38,790,800
800 Schedule of Programs:
801 Voted Local Levy Program 12,151,200
802 Board Local Levy Program 26,639,600
803
State Board of Education
804
Item 4
To State Board of Education - Child Nutrition Programs805 From Revenue Transfers, One-Time
(174,400)
806 From Beginning Nonlapsing Balances
924,700
807 From Closing Nonlapsing Balances
(749,800)
808 Schedule of Programs:
809 Federal Commodities 500
810
Item 5
To State Board of Education - Educator Licensing811 From Revenue Transfers, One-Time
(131,900)
812 From Beginning Nonlapsing Balances
1,601,500
813 From Closing Nonlapsing Balances
(1,519,300)
814 Schedule of Programs:
815 Educator Licensing (56,900)
816 STEM Endorsement Incentives 7,200
817
Item 6
To State Board of Education - Fine Arts Outreach818 From Beginning Nonlapsing Balances
(615,800)
819 From Closing Nonlapsing Balances
1,511,700
820 Schedule of Programs:
821 Professional Outreach Programs in the Schools 841,900
822 Subsidy Program 54,000
823
Item 7
To State Board of Education - Contracted Initiatives and Grants824 From Income Tax Fund, One-Time
(1,500,000)
825 From Public Education Economic Stabilization Restricted Account,
826 One-Time
1,500,000
827 From Revenue Transfers, One-Time
(6,900)
828 From Beginning Nonlapsing Balances
9,501,900
829 From Closing Nonlapsing Balances
(10,434,500)
830 From Lapsing Balance
(6,700)
831 Schedule of Programs:
832 Autism Awareness (6,700)
833 Carson Smith Scholarships (423,900)
834 Early Warning Pilot Program (75,000)
835 ELL Software Licenses 71,100
836 General Financial Literacy (20,500)
837 UPSTART (281,900)
838 ULEAD (203,600)
839 Special Needs Opportunity Scholarship Administration (5,700)
840
Item 8
To State Board of Education - MSP Categorical Program Administration841 From Revenue Transfers, One-Time
(95,700)
842 From Beginning Nonlapsing Balances
1,488,000
843 From Closing Nonlapsing Balances
(1,431,000)
844 Schedule of Programs:
845 Adult Education 26,600
846 Beverley Taylor Sorenson Elementary Arts Learning
847 Program (3,400)
848 Digital Teaching and Learning (108,100)
849 Dual Immersion 24,300
850 Special Education State Programs (116,800)
851 Youth-in-Custody 60,400
852 Early Literacy Program 16,600
853 CTE Online Assessments (35,000)
854 State Safety and Support Program 82,700
855 Student Health and Counseling Support Program 2,300
856 Early Intervention 11,700
857
Item 9
To State Board of Education - Science Outreach858 From Beginning Nonlapsing Balances
646,000
859 From Closing Nonlapsing Balances
(646,000)
860
Item 10
To State Board of Education - Policy, Communication, & Oversight861 From Revenue Transfers, One-Time
(331,800)
862 From Beginning Nonlapsing Balances
3,746,100
863 From Closing Nonlapsing Balances
(3,570,300)
864 Schedule of Programs:
865 Policy and Communication (673,900)
866 Student Support Services (158,000)
867 School Turnaround and Leadership Development Act 675,900
868
Item 11
To State Board of Education - System Standards & Accountability869 From Revenue Transfers, One-Time
(467,200)
870 From Beginning Nonlapsing Balances
23,046,900
871 From Closing Nonlapsing Balances
(22,315,200)
872 Schedule of Programs:
873 Teaching and Learning 68,300
874 Assessment and Accountability 618,400
875 Career and Technical Education 4,400
876 Special Education (414,800)
877 RTC Fees (11,800)
878
Item 12
To State Board of Education - State Charter School Board879 From Revenue Transfers, One-Time
(51,900)
880 From Beginning Nonlapsing Balances
2,208,400
881 From Closing Nonlapsing Balances
(1,957,000)
882 Schedule of Programs:
883 State Charter School Board 199,500
884
Item 13
To State Board of Education - Utah Schools for the Deaf and the Blind885 From Beginning Nonlapsing Balances
1,873,100
886 From Closing Nonlapsing Balances
(3,152,000)
887 Schedule of Programs:
888 Administration (2,435,500)
889 Transportation and Support Services 1,714,700
890 Utah State Instructional Materials Access Center (612,700)
891 School for the Deaf 105,600
892 School for the Blind (51,000)
893
Item 14
To State Board of Education - Statewide Online Education Program Subsidy894 From Beginning Nonlapsing Balances
3,792,100
895 From Closing Nonlapsing Balances
(3,792,100)
896
Item 15
To State Board of Education - State Board and Administrative Operations897 From Beginning Nonlapsing Balances
10,161,100
898 From Closing Nonlapsing Balances
(10,624,900)
899 From Lapsing Balance
64,500
900 Schedule of Programs:
901 Indirect Cost Pool 385,600
902 Data and Statistics (833,000)
903 School Trust 48,100
904 Subsection 17(b). Expendable Funds and Accounts.
905 The Legislature has reviewed the following expendable funds. The Legislature
906 authorizes the State Division of Finance to transfer amounts between funds and accounts as
907 indicated. Outlays and expenditures from the funds or accounts to which the money is
908 transferred may be made without further legislative action, in accordance with statutory
909 provisions relating to the funds or accounts.
910
Public Education
911
State Board of Education
912
Item 16
To State Board of Education - Charter School Revolving Account913 From Beginning Fund Balance
(171,100)
914 From Closing Fund Balance
171,100
915
Item 17
To State Board of Education - Hospitality and Tourism Management Education916 Account
917 From Beginning Fund Balance
157,200
918 From Closing Fund Balance
(157,200)
919
Item 18
To State Board of Education - School Building Revolving Account920 From Beginning Fund Balance
(81,700)
921 From Closing Fund Balance
81,700
922
Item 19
To State Board of Education - Charter School Closure Reserve Account923 From Beginning Fund Balance
2,800
924 From Closing Fund Balance
(2,800)
925 Subsection 17(c). Restricted Fund and Account Transfers.
926 The Legislature authorizes the State Division of Finance to transfer the following
927 amounts between the following funds or accounts as indicated. Expenditures and outlays from
928 the funds to which the money is transferred must be authorized by an appropriation.
929
Item 20
To Uniform School Fund Restricted - Public Education Economic Stabilization930 Restricted Account
931 From Beginning Fund Balance
22,900
932 From Closing Fund Balance
(1,536,100)
933 Schedule of Programs:
934 Public Education Economic Stabilization Restricted
935 Account (1,513,200)
936 Subsection 17(d). Fiduciary Funds.
937 The Legislature has reviewed proposed revenues, expenditures, fund balances, and
938 changes in fund balances for the following fiduciary funds.
939
Public Education
940
State Board of Education
941
Item 21
To State Board of Education - Education Tax Check-off Lease Refunding942 From Beginning Fund Balance
900
943 From Closing Fund Balance
(900)
944
Item 22
To State Board of Education - Schools for the Deaf and the Blind Donation Fund945 From Dedicated Credits Revenue, One-Time
(90,000)
946 From Interest Income, One-Time
(4,400)
947 From Beginning Fund Balance
12,900
948 From Closing Fund Balance
(19,900)
949 Schedule of Programs:
950 Schools for the Deaf and the Blind Donation Fund (101,400)
951 Section 18. Fiscal Year 2024 Appropriations.
952 The following sums of money are appropriated for the fiscal year beginning July 1,
953 2023, and ending June 30, 2024. These are additions to amounts otherwise appropriated for
954 fiscal year 2024.
955 Subsection 18(a). Operating and Capital Budgets.
956 Under the terms and conditions of Title 63J, Chapter 1, Budgetary Procedures Act, the
957 Legislature appropriates the following sums of money from the funds or accounts indicated for
958 the use and support of the government of the state of Utah.
959
Public Education
960
State Board of Education - Minimum School Program
961
Item 23
To State Board of Education - Minimum School Program - Basic School Program962 From Uniform School Fund
3,086,473,300
963 From Local Revenue
731,890,200
964 From Beginning Nonlapsing Balances
36,906,000
965 From Closing Nonlapsing Balances
(36,906,000)
966 Schedule of Programs:
967 Kindergarten (25,647 WPUs) 107,076,200
968 Grades 1 - 12 (611,450 WPUs) 2,552,803,800
969 Foreign Exchange (398 WPUs) 1,661,800
970 Necessarily Existent Small Schools (10,708 WPUs) 44,705,900
971 Professional Staff (57,118 WPUs) 238,467,700
972 Special Education - Add-on (93,579 WPUs) 390,692,300
973 Special Education - Self-Contained (11,334 WPUs) 47,319,500
974 Special Education - Preschool (11,372 WPUs) 47,478,100
975 Special Education - Extended School Year (460 WPUs) 1,920,500
976 Special Education - Impact Aid (2,072 WPUs) 8,650,500
977 Special Education - Extended Year for Special Educators
978 (909 WPUs) 3,795,100
979 Career and Technical Education - Add-on (29,257 WPUs) 122,148,000
980 Class Size Reduction (42,604 WPUs) 177,871,800
981 Students At-Risk Add-on (17,670 WPUs) 73,772,300
982
Item 24
To State Board of Education - Minimum School Program - Related to Basic School983 Programs
984 From Uniform School Fund
795,721,000
985 From Income Tax Fund Restricted - Charter School Levy Account
35,169,000
986 From Teacher and Student Success Account
163,616,200
987 From Uniform School Fund Restricted - Trust Distribution Account
101,803,300
988 From Beginning Nonlapsing Balances
30,935,300
989 From Closing Nonlapsing Balances
(30,935,300)
990 Schedule of Programs:
991 Pupil Transportation To & From School 121,440,100
992 Flexible Allocation - WPU Distribution 19,101,000
993 At-Risk Students - Gang Prevention and Intervention 2,322,800
994 Youth in Custody 30,684,900
995 Adult Education 17,245,300
996 Enhancement for Accelerated Students 6,670,900
997 Concurrent Enrollment 17,273,700
998 Title I Schools Paraeducators Program 300,000
999 School LAND Trust Program 101,803,300
1000 Charter School Local Replacement 247,138,000
1001 Early Literacy Program 14,550,000
1002 Educator Salary Adjustments 194,181,800
1003 Teacher Salary Supplement 22,266,100
1004 School Library Books and Electronic Resources 765,000
1005 Matching Fund for School Nurses 1,002,000
1006 Dual Immersion 5,030,000
1007 Teacher Supplies and Materials 5,500,000
1008 Beverley Taylor Sorenson Elementary Arts Learning
1009 Program 17,080,000
1010 Early Intervention 36,655,000
1011 Digital Teaching and Learning Program 19,852,400
1012 Effective Teachers in High Poverty Schools Incentive
1013 Program 801,000
1014 Elementary School Counselor Program 2,100,000
1015 Pupil Transportation Rural School Reimbursement 500,000
1016 Pupil Transportation - Rural School Grants 1,000,000
1017 Teacher and Student Success Program 178,616,200
1018 Student Health and Counseling Support Program 25,480,000
1019 Grants for Professional Learning 3,935,000
1020 Charter School Funding Base Program 3,015,000
1021
Item 25
To State Board of Education - Minimum School Program - Voted and Board Local1022 Levy Programs
1023 From Uniform School Fund
99,560,500
1024 From Local Levy Growth Account
108,461,300
1025 From Local Revenue
924,572,200
1026 From Income Tax Fund Restricted - Minimum Basic Growth Account
56,250,000
1027 Schedule of Programs:
1028 Voted Local Levy Program 724,228,100
1029 Board Local Levy Program 464,615,900
1030
State Board of Education - School Building Programs
1031
Item 26
To State Board of Education - School Building Programs - Capital Outlay Programs1032 From Income Tax Fund
14,499,700
1033 From Income Tax Fund Restricted - Minimum Basic Growth Account
18,750,000
1034 Schedule of Programs:
1035 Foundation Program 27,610,900
1036 Enrollment Growth Program 5,638,800
1037
State Board of Education
1038
Item 27
To State Board of Education - Child Nutrition Programs1039 From Income Tax Fund
400
1040 From Federal Funds
337,864,300
1041 From Dedicated Credits Revenue
6,200
1042 From Dedicated Credit - Liquor Tax
50,046,600
1043 From Revenue Transfers
(570,300)
1044 From Beginning Nonlapsing Balances
2,189,200
1045 From Closing Nonlapsing Balances
(512,700)
1046 Schedule of Programs:
1047 Child Nutrition 358,752,300
1048 Federal Commodities 30,271,400
1049
Item 28
To State Board of Education - Educator Licensing1050 From Income Tax Fund
4,531,000
1051 From Revenue Transfers
(384,900)
1052 From Beginning Nonlapsing Balances
2,027,800
1053 From Closing Nonlapsing Balances
(1,415,200)
1054 Schedule of Programs:
1055 Educator Licensing 2,835,200
1056 STEM Endorsement Incentives 1,627,200
1057 National Board-Certified Teachers 296,300
1058
Item 29
To State Board of Education - Fine Arts Outreach1059 From Income Tax Fund
5,710,000
1060 From Beginning Nonlapsing Balances
29,200
1061 From Closing Nonlapsing Balances
(29,200)
1062 Schedule of Programs:
1063 Professional Outreach Programs in the Schools 5,371,000
1064 Provisional Program 285,000
1065 Subsidy Program 54,000
1066
Item 30
To State Board of Education - Contracted Initiatives and Grants1067 From General Fund
8,293,700
1068 From Income Tax Fund
52,412,300
1069 From General Fund Restricted - Autism Awareness Account
50,700
1070 From Revenue Transfers
(135,700)
1071 From Beginning Nonlapsing Balances
15,064,900
1072 From Closing Nonlapsing Balances
(9,957,600)
1073 From Lapsing Balance
(15,700)
1074 Schedule of Programs:
1075 Autism Awareness 35,000
1076 Carson Smith Scholarships 8,137,300
1077 Computer Science Initiatives 117,500
1078 Contracts and Grants 3,194,300
1079 Software Licenses for Early Literacy 12,678,100
1080 Early Warning Pilot Program 700,000
1081 Elementary Reading Assessment Software Tools 3,767,100
1082 General Financial Literacy 469,400
1083 Intergenerational Poverty Interventions 1,055,800
1084 Interventions for Reading Difficulties 366,500
1085 IT Academy 500,000
1086 Paraeducator to Teacher Scholarships 30,500
1087 Partnerships for Student Success 2,843,800
1088 ProStart Culinary Arts Program 521,500
1089 UPSTART 25,024,000
1090 ULEAD 378,000
1091 Supplemental Educational Improvement Matching Grants 156,900
1092 Competency-Based Education Grants 2,931,700
1093 Special Needs Opportunity Scholarship Administration 55,200
1094 Education Technology Management System 1,850,000
1095 School Data Collection and Analysis 900,000
1096
Item 31
To State Board of Education - MSP Categorical Program Administration1097 From Income Tax Fund
7,583,300
1098 From Revenue Transfers
(515,500)
1099 From Beginning Nonlapsing Balances
5,244,300
1100 From Closing Nonlapsing Balances
(4,413,600)
1101 Schedule of Programs:
1102 Adult Education 335,100
1103 Beverley Taylor Sorenson Elementary Arts Learning
1104 Program 118,700
1105 CTE Comprehensive Guidance 281,400
1106 Digital Teaching and Learning 435,500
1107 Dual Immersion 601,900
1108 At-Risk Students 474,400
1109 Special Education State Programs 157,900
1110 Youth-in-Custody 1,275,600
1111 Early Literacy Program 435,500
1112 CTE Online Assessments 624,300
1113 CTE Student Organizations 1,010,900
1114 State Safety and Support Program 622,500
1115 Student Health and Counseling Support Program 338,100
1116 Early Learning Training and Assessment 968,100
1117 Early Intervention 218,600
1118
Item 32
To State Board of Education - Regional Education Service Agencies1119 From Income Tax Fund
2,000,000
1120 Schedule of Programs:
1121 Regional Education Service Agencies 2,000,000
1122
Item 33
To State Board of Education - Science Outreach1123 From Income Tax Fund
6,265,000
1124 From Beginning Nonlapsing Balances
685,700
1125 From Closing Nonlapsing Balances
(642,600)
1126 Schedule of Programs:
1127 Informal Science Education Enhancement 6,070,000
1128 Provisional Program 238,100
1129
Item 34
To State Board of Education - Policy, Communication, & Oversight1130 From General Fund
410,000
1131 From Income Tax Fund
14,366,600
1132 From Federal Funds
73,469,200
1133 From Dedicated Credits Revenue
64,300
1134 From General Fund Restricted - Electronic Cigarette Substance and Nicotine Product
1135 Tax Restricted Account
5,084,200
1136 From General Fund Restricted - Mineral Lease
167,000
1137 From Revenue Transfers
(1,028,600)
1138 From Income Tax Fund Restricted - Underage Drinking Prevention Program Restricted
1139 Account
1,756,100
1140 From Beginning Nonlapsing Balances
14,190,700
1141 From Closing Nonlapsing Balances
(16,255,300)
1142 Schedule of Programs:
1143 Math Teacher Training 110,700
1144 Teacher Retention in Indigenous Schools Grants 501,400
1145 Policy and Communication 1,817,500
1146 Student Support Services 85,059,100
1147 School Turnaround and Leadership Development Act 4,735,500
1148
Item 35
To State Board of Education - System Standards & Accountability1149 From General Fund
100
1150 From Income Tax Fund
32,791,700
1151 From Federal Funds
119,429,800
1152 From Dedicated Credits Revenue
7,046,600
1153 From Expendable Receipts
446,000
1154 From General Fund Restricted - Mineral Lease
404,100
1155 From Revenue Transfers
(2,466,700)
1156 From Beginning Nonlapsing Balances
28,858,500
1157 From Closing Nonlapsing Balances
(16,634,100)
1158 Schedule of Programs:
1159 Teaching and Learning 32,370,800
1160 Assessment and Accountability 29,012,400
1161 Career and Technical Education 17,190,300
1162 Special Education 81,829,100
1163 RTC Fees 73,200
1164 Early Literacy Outcomes Improvement 9,130,200
1165 CPR Training Grant Program 270,000
1166
Item 36
To State Board of Education - State Charter School Board1167 From Income Tax Fund
3,729,100
1168 From Revenue Transfers
(275,100)
1169 From Beginning Nonlapsing Balances
6,889,100
1170 From Closing Nonlapsing Balances
(6,320,000)
1171 Schedule of Programs:
1172 State Charter School Board 4,023,100
1173
Item 37
To State Board of Education - Utah Charter School Finance Authority1174 From Income Tax Fund Restricted - Charter School Reserve Account
50,000
1175 From Income Tax Fund Restricted - Charter School Reserve Account,
1176 One-Time
(1,900)
1177 Schedule of Programs:
1178 Utah Charter School Finance Authority 48,100
1179
Item 38
To State Board of Education - Utah Schools for the Deaf and the Blind1180 From Income Tax Fund
39,894,300
1181 From Federal Funds
111,900
1182 From Dedicated Credits Revenue
4,905,100
1183 From Revenue Transfers
6,356,600
1184 From Beginning Nonlapsing Balances
7,122,600
1185 From Closing Nonlapsing Balances
(10,709,700)
1186 Schedule of Programs:
1187 Support Services 16,000
1188 Administration 11,138,100
1189 Transportation and Support Services 11,738,400
1190 Utah State Instructional Materials Access Center 2,265,800
1191 School for the Deaf 12,911,300
1192 School for the Blind 9,611,200
1193
Item 39
To State Board of Education - Statewide Online Education Program Subsidy1194 From Income Tax Fund
8,257,000
1195 From Revenue Transfers
(60,900)
1196 From Beginning Nonlapsing Balances
4,434,400
1197 From Closing Nonlapsing Balances
(4,138,400)
1198 Schedule of Programs:
1199 Statewide Online Education Program 8,492,100
1200
Item 40
To State Board of Education - State Board and Administrative Operations1201 From General Fund
200
1202 From Income Tax Fund
14,188,200
1203 From Federal Funds
1,785,500
1204 From General Fund Restricted - Mineral Lease
1,173,200
1205 From General Fund Restricted - Land Exchange Distribution Account
16,300
1206 From General Fund Restricted - School Readiness Account
66,900
1207 From Revenue Transfers
5,321,700
1208 From Uniform School Fund Restricted - Trust Distribution Account
773,300
1209 From Beginning Nonlapsing Balances
19,136,800
1210 From Closing Nonlapsing Balances
(8,140,500)
1211 Schedule of Programs:
1212 Financial Operations 4,514,000
1213 Information Technology 14,616,800
1214 Indirect Cost Pool 7,280,900
1215 Data and Statistics 1,682,900
1216 School Trust 791,000
1217 Board and Administration 5,436,000
1218
School and Institutional Trust Fund Office
1219
Item 41
To School and Institutional Trust Fund Office1220 From School and Institutional Trust Fund Management Account
3,404,200
1221 Schedule of Programs:
1222 School and Institutional Trust Fund Office 3,404,200
1223 Subsection 18(b). Expendable Funds and Accounts.
1224 The Legislature has reviewed the following expendable funds. The Legislature
1225 authorizes the State Division of Finance to transfer amounts between funds and accounts as
1226 indicated. Outlays and expenditures from the funds or accounts to which the money is
1227 transferred may be made without further legislative action, in accordance with statutory
1228 provisions relating to the funds or accounts.
1229
Public Education
1230
State Board of Education
1231
Item 42
To State Board of Education - Charter School Revolving Account1232 From Dedicated Credits Revenue
4,600
1233 From Interest Income
132,200
1234 From Repayments
1,511,400
1235 From Beginning Fund Balance
7,258,700
1236 From Closing Fund Balance
(7,395,400)
1237 Schedule of Programs:
1238 Charter School Revolving Account 1,511,500
1239
Item 43
To State Board of Education - Hospitality and Tourism Management Education1240 Account
1241 From Dedicated Credits Revenue
300,000
1242 From Interest Income
5,200
1243 From Beginning Fund Balance
745,200
1244 From Closing Fund Balance
(400,400)
1245 Schedule of Programs:
1246 Hospitality and Tourism Management Education Account 650,000
1247
Item 44
To State Board of Education - School Building Revolving Account1248 From Dedicated Credits Revenue
500
1249 From Interest Income
112,800
1250 From Repayments
1,465,600
1251 From Beginning Fund Balance
10,217,100
1252 From Closing Fund Balance
(10,330,400)
1253 Schedule of Programs:
1254 School Building Revolving Account 1,465,600
1255
Item 45
To State Board of Education - Charter School Closure Reserve Account1256 From Beginning Fund Balance
1,002,800
1257 From Closing Fund Balance
(1,002,800)
1258 Subsection 18(c). Restricted Fund and Account Transfers.
1259 The Legislature authorizes the State Division of Finance to transfer the following
1260 amounts between the following funds or accounts as indicated. Expenditures and outlays from
1261 the funds to which the money is transferred must be authorized by an appropriation.
1262
Public Education
1263
Item 46
To Uniform School Fund Restricted - Public Education Economic Stabilization1264 Restricted Account
1265 From Uniform School Fund
440,640,400
1266 From Beginning Fund Balance
2,168,800
1267 From Closing Fund Balance
(2,168,800)
1268 Schedule of Programs:
1269 Public Education Economic Stabilization Restricted
1270 Account 440,640,400
1271
Item 47
To Income Tax Fund Restricted - Minimum Basic Growth Account1272 From Income Tax Fund
75,000,000
1273 Schedule of Programs:
1274 Income Tax Fund Restricted - Minimum Basic Growth
1275 Account 75,000,000
1276
Item 48
To Underage Drinking Prevention Program Restricted Account1277 From Liquor Control Fund
1,750,000
1278 Schedule of Programs:
1279 Underage Drinking Prevention Program Restricted
1280 Account 1,750,000
1281
Item 49
To Local Levy Growth Account1282 From Income Tax Fund
108,461,300
1283 Schedule of Programs:
1284 Local Levy Growth Account 108,461,300
1285
Item 50
To Teacher and Student Success Account1286 From Income Tax Fund
163,616,200
1287 Schedule of Programs:
1288 Teacher and Student Success Account 163,616,200
1289 Subsection 18(d). Fiduciary Funds.
1290 The Legislature has reviewed proposed revenues, expenditures, fund balances, and
1291 changes in fund balances for the following fiduciary funds.
1292
Public Education
1293
State Board of Education
1294
Item 51
To State Board of Education - Education Tax Check-off Lease Refunding1295 From Beginning Fund Balance
38,300
1296 From Closing Fund Balance
(37,400)
1297 Schedule of Programs:
1298 Education Tax Check-off Lease Refunding 900
1299
Item 52
To State Board of Education - Schools for the Deaf and the Blind Donation Fund1300 From Dedicated Credits Revenue
115,000
1301 From Interest Income
5,400
1302 From Beginning Fund Balance
293,800
1303 From Closing Fund Balance
(297,800)
1304 Schedule of Programs:
1305 Schools for the Deaf and the Blind Donation Fund 116,400
1306 Section 19. Effective date.
1307 (1) Except as provided in Subsection (2), this bill takes effect on July 1, 2023.
1308 (2) If approved by two-thirds of all the members elected to each house, the following
1309 sections take effect upon approval by the Governor, or the day following the constitutional time
1310 limit of Utah Constitution Article VII, Section 8, without the Governor's signature, or in the
1311 case of a veto, the date of veto override:
1312 (a) Section 17, Fiscal Year 2023 Appropriations;
1313 (b) Subsection 17(a), Operating and Capital Budgets;
1314 (c) Subsection 17(b), Expendable Funds and Accounts;
1315 (d) Subsection 17(c), Restricted Fund and Account Transfers; and
1316 (e) Subsection 17(d), Fiduciary Funds.