LONG TITLE
General Description:
This bill supplements or reduces appropriations otherwise provided for the support and operation of public education for the fiscal year beginning July 1, 2022, and ending June 30, 2023, and appropriates funds for the support and operation of public education for the fiscal year beginning July 1, 2023, and ending June 30, 2024.
Highlighted Provisions:
This bill:
▸ repeals obsolete provisions related to a past freeze on the minimum basic tax rate, including the equity pupil tax rate;
▸ provides appropriations for the use and support of school districts, charter schools, and state education agencies;
▸ sets the value of the weighted pupil unit (WPU) initially at $4,175 for fiscal year 2023-2024;
▸ adjusts the number of WPUs in certain programs for student enrollment changes and statutory formula calculations;
▸ appropriates funds to the Uniform School Fund Restricted - Public Education Budget Stabilization Account;
▸ makes an appropriation from the Uniform School Fund Restricted - Trust Distribution Account to the School LAND Trust Program to support educational programs in the public schools;
▸ adjusts the revenue targets and estimates tax rates for the statewide Basic Rate and WPU Value Rate according to statutory provisions;
▸ provides appropriations for other purposes as described; and
▸ makes technical and conforming changes.
Money Appropriated in this Bill:
This bill appropriates $58,931,500 in operating and capital budgets for fiscal year 2023, including:
▸ $2,597,100 from the Uniform School Fund;
▸ ($1,500,000) from the Income Tax Fund; and
▸ $57,834,400 from various sources as detailed in this bill.
This bill appropriates ($1,513,200) in restricted fund and account transfers for fiscal year 2023.
This bill appropriates ($101,400) in fiduciary funds for fiscal year 2023.
This bill appropriates $6,978,248,400 in operating and capital budgets for fiscal year 2024, including:
▸ $8,704,000 from the General Fund;
▸ $3,981,754,800 from the Uniform School Fund;
▸ $206,228,600 from the Income Tax Fund; and
▸ $2,781,561,000 from various sources as detailed in this bill.
This bill appropriates $3,627,100 in expendable funds and accounts for fiscal year 2024.
This bill appropriates $789,467,900 in restricted fund and account transfers for fiscal year 2024, including:
▸ $440,640,400 from the Uniform School Fund;
▸ $347,077,500 from the Income Tax Fund; and
▸ $1,750,000 from various sources as detailed in this bill.
This bill appropriates $117,300 in fiduciary funds for fiscal year 2024.
Other Special Clauses:
This bill provides a special effective date.
Utah Code Sections Affected:
AMENDS:
11-13-302, as last amended by Laws of Utah 2022, Chapter 239
11-13-310, as last amended by Laws of Utah 2018, Chapters 415, 456
53E-1-202, as last amended by Laws of Utah 2022, Chapter 274
53F-2-205, as last amended by Laws of Utah 2021, Chapter 382
53F-2-301, as last amended by Laws of Utah 2021, Chapter 319
53F-2-515, as last amended by Laws of Utah 2018, Chapter 456 and renumbered and amended by Laws of Utah 2018, Chapter 2
53F-9-302, as last amended by Laws of Utah 2022, Chapter 456
53F-9-305, as last amended by Laws of Utah 2022, Chapter 456
53F-9-306, as last amended by Laws of Utah 2022, Chapter 456
53G-3-304, as last amended by Laws of Utah 2018, Chapters 281, 456 and renumbered and amended by Laws of Utah 2018, Chapter 3
59-2-919.1, as last amended by Laws of Utah 2022, Chapter 293
59-2-926, as last amended by Laws of Utah 2022, Chapter 451
63I-2-211, as last amended by Laws of Utah 2018, Chapters 337, 456
63I-2-253, as last amended by Laws of Utah 2022, Chapters 208, 229, 274, 354, 370, and 409
63I-2-259, as last amended by Laws of Utah 2022, Chapter 264
REPEALS:
53F-2-301.5, as last amended by Laws of Utah 2022, Chapters 1, 409 and last amended by Coordination Clause, Laws of Utah 2022, Chapter 409
Be it enacted by the Legislature of the state of Utah:
Section 1. Section 11-13-302 is amended to read:
11-13-302. Payment of fee in lieu of ad valorem property tax by certain energy suppliers -- Method of calculating -- Collection -- Extent of tax lien.
(1) (a) Each project entity created under this chapter that owns a project and that sells any capacity, service, or other benefit from it to an energy supplier or suppliers whose tangible property is not exempted by Utah Constitution Article XIII, Section 3, from the payment of ad valorem property tax, shall pay an annual fee in lieu of ad valorem property tax as provided in this section to each taxing jurisdiction within which the project or any part of it is located.
(b) For purposes of this section, "annual fee" means the annual fee described in Subsection (1)(a) that is in lieu of ad valorem property tax.
(c) The requirement to pay an annual fee shall commence:
(i) with respect to each taxing jurisdiction that is a candidate receiving the benefit of impact alleviation payments under contracts or determination orders provided for in Sections 11-13-305 and 11-13-306, with the fiscal year of the candidate following the fiscal year of the candidate in which the date of commercial operation of the last generating unit, other than any generating unit providing additional project capacity, of the project occurs, or, in the case of any facilities providing additional project capacity, with the fiscal year of the candidate following the fiscal year of the candidate in which the date of commercial operation of the generating unit providing the additional project capacity occurs; and
(ii) with respect to any taxing jurisdiction other than a taxing jurisdiction described in Subsection (1)(c)(i), with the fiscal year of the taxing jurisdiction in which construction of the project commences, or, in the case of facilities providing additional project capacity, with the fiscal year of the taxing jurisdiction in which construction of those facilities commences.
(d) The requirement to pay an annual fee shall continue for the period of the useful life of the project or facilities.
(2) (a) The annual fees due a school district shall be as provided in Subsection (2)(b) because the ad valorem property tax imposed by a school district and authorized by the Legislature represents both:
(i) a levy mandated by the state for the state minimum school program under Section 53F-2-301 [
(ii) local levies for capital outlay and other purposes under Sections 53F-8-303, 53F-8-301, and 53F-8-302.
(b) The annual fees due a school district shall be as follows:
(i) the project entity shall pay to the school district an annual fee for the state minimum school program at the rate imposed by the school district and authorized by the Legislature under Section 53F-2-301 [
(ii) for all other local property tax levies authorized to be imposed by a school district, the project entity shall pay to the school district either:
(A) an annual fee; or
(B) impact alleviation payments under contracts or determination orders provided for in Sections 11-13-305 and 11-13-306.
(3) (a) An annual fee due a taxing jurisdiction for a particular year shall be calculated by multiplying the tax rate or rates of the jurisdiction for that year by the product obtained by multiplying the fee base or value determined in accordance with Subsection (4) for that year of the portion of the project located within the jurisdiction by the percentage of the project which is used to produce the capacity, service, or other benefit sold to the energy supplier or suppliers.
(b) As used in this section, "tax rate," when applied in respect to a school district, includes any assessment to be made by the school district under Subsection (2) or Section 63M-5-302.
(c) There is to be credited against the annual fee due a taxing jurisdiction for each year, an amount equal to the debt service, if any, payable in that year by the project entity on bonds, the proceeds of which were used to provide public facilities and services for impact alleviation in the taxing jurisdiction in accordance with Sections 11-13-305 and 11-13-306.
(d) The tax rate for the taxing jurisdiction for that year shall be computed so as to:
(i) take into account the fee base or value of the percentage of the project located within the taxing jurisdiction determined in accordance with Subsection (4) used to produce the capacity, service, or other benefit sold to the supplier or suppliers; and
(ii) reflect any credit to be given in that year.
(4) (a) Except as otherwise provided in this section, the annual fees required by this section shall be paid, collected, and distributed to the taxing jurisdiction as if:
(i) the annual fees were ad valorem property taxes; and
(ii) the project were assessed at the same rate and upon the same measure of value as taxable property in the state.
(b) (i) Notwithstanding Subsection (4)(a), for purposes of an annual fee required by this section, the fee base of a project may be determined in accordance with an agreement among:
(A) the project entity; and
(B) any county that:
(I) is due an annual fee from the project entity; and
(II) agrees to have the fee base of the project determined in accordance with the agreement described in this Subsection (4).
(ii) The agreement described in Subsection (4)(b)(i):
(A) shall specify each year for which the fee base determined by the agreement shall be used for purposes of an annual fee; and
(B) may not modify any provision of this chapter except the method by which the fee base of a project is determined for purposes of an annual fee.
(iii) For purposes of an annual fee imposed by a taxing jurisdiction within a county described in Subsection (4)(b)(i)(B), the fee base determined by the agreement described in Subsection (4)(b)(i) shall be used for purposes of an annual fee imposed by that taxing jurisdiction.
(iv) (A) If there is not agreement as to the fee base of a portion of a project for any year, for purposes of an annual fee, the State Tax Commission shall determine the value of that portion of the project for which there is not an agreement:
(I) for that year; and
(II) using the same measure of value as is used for taxable property in the state.
(B) The valuation required by Subsection (4)(b)(iv)(A) shall be made by the State Tax Commission in accordance with rules made by the State Tax Commission.
(c) Payments of the annual fees shall be made from:
(i) the proceeds of bonds issued for the project; and
(ii) revenues derived by the project entity from the project.
(d) (i) The contracts of the project entity with the purchasers of the capacity, service, or other benefits of the project whose tangible property is not exempted by Utah Constitution Article XIII, Section 3, from the payment of ad valorem property tax shall require each purchaser, whether or not located in the state, to pay, to the extent not otherwise provided for, its share, determined in accordance with the terms of the contract, of these fees.
(ii) It is the responsibility of the project entity to enforce the obligations of the purchasers.
(5) (a) The responsibility of the project entity to make payment of the annual fees is limited to the extent that there is legally available to the project entity, from bond proceeds or revenues, money to make these payments, and the obligation to make payments of the annual fees is not otherwise a general obligation or liability of the project entity.
(b) No tax lien may attach upon any property or money of the project entity by virtue of any failure to pay all or any part of an annual fee.
(c) The project entity or any purchaser may contest the validity of an annual fee to the same extent as if the payment was a payment of the ad valorem property tax itself.
(d) The payments of an annual fee shall be reduced to the extent that any contest is successful.
(6) (a) The annual fee described in Subsection (1):
(i) shall be paid by a public agency that:
(A) is not a project entity; and
(B) owns an interest in a facility providing additional project capacity if the interest is otherwise exempt from taxation pursuant to Utah Constitution, Article XIII, Section 3; and
(ii) for a public agency described in Subsection (6)(a)(i), shall be calculated in accordance with Subsection (6)(b).
(b) The annual fee required under Subsection (6)(a) shall be an amount equal to the tax rate or rates of the applicable taxing jurisdiction multiplied by the product of the following:
(i) the fee base or value of the facility providing additional project capacity located within the jurisdiction;
(ii) the percentage of the ownership interest of the public agency in the facility; and
(iii) the portion, expressed as a percentage, of the public agency's ownership interest that is attributable to the capacity, service, or other benefit from the facility that is sold, including any subsequent sale, resale, or layoff, by the public agency to an energy supplier or suppliers whose tangible property is not exempted by Utah Constitution, Article XIII, Section 3, from the payment of ad valorem property tax.
(c) A public agency paying the annual fee pursuant to Subsection (6)(a) shall have the obligations, credits, rights, and protections set forth in Subsections (1) through (5) with respect to its ownership interest as though it were a project entity.
(d) On or before March 1 of each year, a project entity that owns a project and that provides any capacity, service, or other benefit to an energy supplier or a public agency shall file an electronic report with the State Tax Commission that identifies:
(i) each energy supplier and public agency to which the project entity delivers capacity, service, or other benefit; and
(ii) the amount of capacity, service, or other benefit delivered to each energy supplier and public agency.
Section 2. Section 11-13-310 is amended to read:
11-13-310. Termination of impact alleviation contract.
(1) If the project or any part of it or the facilities providing additional project capacity or any part of them, or the output from the project or facilities providing additional project capacity become subject, in addition to the requirements of Section 11-13-302, to ad valorem property taxation or other payments in lieu of ad valorem property taxation, or other form of tax equivalent payments to any candidate which is a party to an impact alleviation contract with respect to the project or facilities providing additional project capacity or is receiving impact alleviation payments or means with respect to the project or facilities providing additional project capacity pursuant to a determination by the board, then the impact alleviation contract or the requirement to make impact alleviation payments or provide means therefor pursuant to the determination, as the case may be, shall, at the election of the candidate, terminate.
(2) In any event, each impact alleviation contract or determination order shall terminate upon the project, or, in the case of facilities providing additional project capacity, those facilities becoming subject to the provisions of Section 11-13-302, except that no impact alleviation contract or agreement entered by a school district shall terminate because of in lieu ad valorem property tax fees levied under Subsection 11-13-302(2)(b)(i) or because of ad valorem property taxes levied under Section 53F-2-301 [
(3) In addition, if the construction of the project, or, in the case of facilities providing additional project capacity, of those facilities, is permanently terminated for any reason, each impact alleviation contract and determination order, and the payments and means required thereunder, shall terminate.
(4) No termination of an impact alleviation contract or determination order may terminate or reduce any liability previously incurred pursuant to the contract or determination order by the candidate beneficiary under it.
(5) If the provisions of Section 11-13-302, or its successor, are held invalid by a court of competent jurisdiction, and no ad valorem taxes or other form of tax equivalent payments are payable, the remaining provisions of this chapter shall continue in operation without regard to the commencement of commercial operation of the last generating unit of that project or of facilities providing additional project capacity.
Section 3. Section 53E-1-202 is amended to read:
53E-1-202. Reports to and action required of the Public Education Appropriations Subcommittee.
(1) In accordance with applicable provisions and Section 68-3-14, the following recurring reports are due to the Public Education Appropriations Subcommittee:
(a) the State Superintendent's Annual Report by the state board described in Section 53E-1-203;
(b) the report described in Section 53E-10-703 by the Utah Leading through Effective, Actionable, and Dynamic Education director on research and other activities; and
(c) the report by the STEM Action Center Board described in Section 9-22-109, including the information described in Section 9-22-113 on the status of the computer science initiative.
(2) In accordance with applicable provisions, the Public Education Appropriations Subcommittee shall complete [
Section 4. Section 53F-2-205 is amended to read:
53F-2-205. Powers and duties of state board to adjust Minimum School Program allocations -- Use of remaining funds at the end of a fiscal year.
(1) As used in this section:
(a) "ESEA" means the Elementary and Secondary Education Act of 1965, 20 U.S.C. Sec. 6301 et seq.
(b) "Program" means a program or allocation funded by a line item appropriation or other appropriation designated as:
(i) Basic Program;
(ii) Related to Basic Programs;
(iii) Voted and Board Levy Programs; or
(iv) Minimum School Program.
(2) Except as provided in Subsection (3) or (5), if the number of weighted pupil units in a program is underestimated, the state board shall reduce the value of the weighted pupil unit in that program so that the total amount paid for the program does not exceed the amount appropriated for the program.
(3) If the number of weighted pupil units in a program is overestimated, the state board shall spend excess money appropriated for the following purposes giving priority to the purpose described in Subsection (3)(a):
(a) to support the value of the weighted pupil unit in a program within the basic state-supported school program in which the number of weighted pupil units is underestimated;
(b) to support the state guaranteed local levy increments as defined in Section 53F-2-601, if:
(i) local contributions to the voted local levy program or board local levy program are overestimated; or
(ii) the number of weighted pupil units within school districts qualifying for a guarantee is underestimated;
(c) to support the state supplement to local property taxes allocated to charter schools, if the state supplement is less than the amount prescribed by Section 53F-2-704;
(d) to fund the cost of the salary supplements described in Section 53F-2-504; or
(e) to support a school district with a loss in student enrollment as provided in Section 53F-2-207.
(4) If local contributions from the minimum basic tax rate imposed under Section 53F-2-301 [
(5) If local contributions from the minimum basic tax rate imposed under Section 53F-2-301 [
(a) spend the excess local contributions for the purposes specified in Subsection (3), giving priority to supporting the value of the weighted pupil unit in programs within the basic state-supported school program in which the number of weighted pupil units is underestimated; and
(b) reduce the state contribution to the basic state-supported school program so the total cost of the basic state-supported school program does not exceed the total state and local funds appropriated to the basic state-supported school program plus the local contributions necessary to support the value of the weighted pupil unit in programs within the basic state-supported school program in which the number of weighted pupil units is underestimated.
(6) Except as provided in Subsection (3) or (5), the state board shall reduce the state guarantee per weighted pupil unit provided under the local levy state guarantee program described in Section 53F-2-601, if:
(a) local contributions to the voted local levy program or board local levy program are overestimated; or
(b) the number of weighted pupil units within school districts qualifying for a guarantee is underestimated.
(7) Money appropriated to the state board is nonlapsing, including appropriations to the Minimum School Program and all agencies, line items, and programs under the jurisdiction of the state board.
(8) The state board shall report actions taken by the state board under this section to the Office of the Legislative Fiscal Analyst and the Governor's Office of Planning and Budget.
Section 5. Section 53F-2-301 is amended to read:
53F-2-301. Minimum basic tax rate for a fiscal year that begins after July 1, 2022.
(1) The provisions of this section are not in effect for a fiscal year that begins on July 1, 2018, 2019, 2020, 2021, or 2022.
(2) As used in this section:
(a) "Basic levy increment rate" means a tax rate that will generate an amount of revenue equal to $75,000,000.
(b) "Combined basic rate" means a rate that is the sum of:
(i) the minimum basic tax rate; and
(ii) the WPU value rate.
(c) "Commission" means the State Tax Commission.
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(i) equal to the sum of:
(A) the school districts' contribution to the basic school program the previous fiscal year;
(B) the amount generated by the basic levy increment rate; and
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(ii) set annually by the Legislature in Subsection (3)(a).
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(i) that is equal to the product of:
(A) the WPU value increase limit; and
(B) the percentage share of local revenue to the cost of the basic school program in the immediately preceding fiscal year; and
(ii) set annually by the Legislature in Subsection (4)(a).
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(i) the total cost to the basic school program to increase the WPU value over the WPU value in the prior fiscal year; or
(ii) the total cost to the basic school program to increase the WPU value by 4% over the WPU value in the prior fiscal year.
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(3) (a) The minimum basic local amount for the fiscal year that begins on July 1, [
(b) The preliminary estimate of the minimum basic tax rate for a fiscal year that begins on July 1, [
(4) (a) The WPU value amount for the fiscal year that begins on July 1, [
(b) The preliminary estimate of the WPU value rate for the fiscal year that begins on July 1, [
(5) (a) On or before June 22, the commission shall certify for the year:
(i) the minimum basic tax rate; and
(ii) the WPU value rate.
(b) The estimate of the minimum basic tax rate provided in Subsection (3)(b) and the estimate of the WPU value rate provided in Subsection (4)(b) are based on a forecast for property values for the next calendar year.
(c) The certified minimum basic tax rate described in Subsection (5)(a)(i) and the certified WPU value rate described in Subsection (5)(a)(ii) are based on property values as of January 1 of the current calendar year, except personal property, which is based on values from the previous calendar year.
(6) (a) To qualify for receipt of the state contribution toward the basic school program and as a school district's contribution toward the cost of the basic school program for the school district, each local school board shall impose the combined basic rate.
(b) (i) The state is not subject to the notice requirements of Section 59-2-926 before imposing the tax rates described in this Subsection (6).
(ii) [
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(7) (a) The state shall contribute to each school district toward the cost of the basic school program in the school district an amount of money that is the difference between the cost of the school district's basic school program and the sum of revenue generated by the school district by the following:
(i) the combined basic rate; and
(ii) the basic levy increment rate[
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(b) (i) If the difference described in Subsection (7)(a) equals or exceeds the cost of the basic school program in a school district, no state contribution shall be made to the basic school program for the school district.
(ii) The proceeds of the difference described in Subsection (7)(a) that exceed the cost of the basic school program shall be paid into the Uniform School Fund as provided by law and by the close of the fiscal year in which the proceeds were calculated.
(8) Upon appropriation by the Legislature, the Division of Finance shall deposit an amount equal to the proceeds generated statewide:
(a) by the basic levy increment rate into the Minimum Basic Growth Account created in Section 53F-9-302; and
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Section 6. Section 53F-2-515 is amended to read:
53F-2-515. Federal Impact Aid Program -- Offset for underestimated allocations from the Federal Impact Aid Program.
(1) In addition to the revenues received from the levy imposed by a local school board and authorized by the Legislature under Section 53F-2-301 [
(2) If at the end of a fiscal year the sum of the receipts of a school district from a distribution from the Legislature pursuant to Subsection (1) plus the school district's allocations from the Federal Impact Aid Program for that fiscal year exceeds the amount allocated to the school district from the Federal Impact Aid Program for the next preceding fiscal year, the excess funds are carried into the next succeeding fiscal year and become in that year a part of the school district's contribution to the school district's basic program for operation and maintenance under the state minimum school finance law.
(3) During the next succeeding fiscal year described in Subsection (2), the school district's required tax rate for the basic program shall be reduced so that the yield from the reduced tax rate plus the carryover funds equal the school district's required contribution to the school district's basic program.
(4) For the school district of a local school board that is required to reduce the school district's basic tax rate under this section, the school district shall receive state minimum school program funds as though the reduction in the tax rate had not been made.
Section 7. Section 53F-9-302 is amended to read:
53F-9-302. Minimum Basic Growth Account.
(1) As used in this section, "account" means the Minimum Basic Growth Account created in this section.
(2) There is created within the Income Tax Fund a restricted account known as the "Minimum Basic Growth Account."
(3) The account shall be funded by amounts deposited into the account in accordance with Section 53F-2-301 [
(4) The account shall earn interest.
(5) Interest earned on the account shall be deposited into the account.
(6) Upon appropriation by the Legislature:
(a) 75% of the money from the account shall be used to fund the state's contribution to the voted local levy guarantee described in Section 53F-2-601;
(b) 20% of the money from the account shall be used to fund the Capital Outlay Foundation Program as provided in Section 53F-3-202; and
(c) 5% of the money from the account shall be used to fund the Capital Outlay Enrollment Growth Program as provided in Section 53F-3-203.
Section 8. Section 53F-9-305 is amended to read:
53F-9-305. Local Levy Growth Account.
(1) As used in this section, "account" means the Local Levy Growth Account created in this section.
(2) There is created within the Income Tax Fund a restricted account known as the "Local Levy Growth Account."
(3) The account shall be funded by:
(a) amounts deposited into the account in accordance with Section 53F-2-301 [
(b) other legislative appropriations.
(4) The account shall earn interest.
(5) Interest earned on the account shall be deposited into the account.
(6) The Legislature shall appropriate money in the account to the state board.
Section 9. Section 53F-9-306 is amended to read:
53F-9-306. Teacher and Student Success Account.
(1) As used in this section, "account" means the Teacher and Student Success Account created in this section.
(2) There is created within the Income Tax Fund a restricted account known as the "Teacher and Student Success Account."
(3) The account shall be funded by:
(a) amounts deposited into the account in accordance with Section 53F-2-301 [
(b) other legislative appropriations.
(4) The account shall earn interest.
(5) Interest earned on the account shall be deposited into the account.
(6) The Legislature shall appropriate money in the account to the state board.
Section 10. Section 53G-3-304 is amended to read:
53G-3-304. Property tax levies in new district and remaining district -- Distribution of property tax revenue.
(1) Notwithstanding terms defined in Section 53G-3-102, as used in this section:
(a) "Divided school district" or "existing district" means a school district from which a new district is created.
(b) "New district" means a school district created under Section 53G-3-302 after May 10, 2011.
(c) "Property tax levy" means a property tax levy that a school district is authorized to impose, except:
(i) the minimum basic tax rate imposed under Section 53F-2-301 [
(ii) a debt service levy imposed under Section 11-14-310; or
(iii) a judgment levy imposed under Section 59-2-1330.
(d) "Qualifying taxable year" means the calendar year in which a new district begins to provide educational services.
(e) "Remaining district" means an existing district after the creation of a new district.
(2) A new district and remaining district shall continue to impose property tax levies that were imposed by the divided school district in the taxable year prior to the qualifying taxable year.
(3) Except as provided in Subsection (6), a property tax levy that a new district and remaining district are required to impose under Subsection (2) shall be set at a rate that:
(a) is uniform in the new district and remaining district; and
(b) generates the same amount of revenue that was generated by the property tax levy within the divided school district in the taxable year prior to the qualifying taxable year.
(4) The county treasurer of the county in which a property tax levy is imposed under Subsection (2) shall distribute revenues generated by the property tax levy to the new district and remaining district in proportion to the percentage of the divided school district's enrollment on the October 1 prior to the new district commencing educational services that were enrolled in schools currently located in the new district or remaining district.
(5) On or before March 31, a county treasurer shall distribute revenues generated by a property tax levy imposed under Subsection (2) in the prior calendar year to a new district and remaining district as provided in Subsection (4).
(6) (a) Subject to the notice and public hearing requirements of Section 59-2-919, a new district or remaining district may set a property tax rate higher than the rate required by Subsection (3), up to:
(i) the maximum rate, if any, allowed by law; or
(ii) the maximum rate authorized by voters for a voted local levy under Section 53F-8-301.
(b) The revenues generated by the portion of a property tax rate in excess of the rate required by Subsection (3) shall be retained by the district that imposes the higher rate.
Section 11. Section 59-2-919.1 is amended to read:
59-2-919.1. Notice of property valuation and tax changes.
(1) In addition to the notice requirements of Section 59-2-919, the county auditor, on or before July 22 of each year, shall notify each owner of real estate who is listed on the assessment roll.
(2) The notice described in Subsection (1) shall:
(a) except as provided in Subsection [
(i) the county board of equalization meets; and
(ii) the taxing entity holds a public hearing on the proposed increase in the certified tax rate;
(b) be on a form that is:
(i) approved by the commission; and
(ii) uniform in content in all counties in the state; and
(c) contain for each property:
(i) the assessor's determination of the value of the property;
(ii) the taxable value of the property;
(iii) (A) the deadline for the taxpayer to make an application to appeal the valuation or equalization of the property under Section 59-2-1004; or
(B) for property assessed by the commission, the deadline for the taxpayer to apply to the commission for a hearing on an objection to the valuation or equalization of the property under Section 59-2-1007;
(iv) for a property assessed by the commission, a statement that the taxpayer may not appeal the valuation or equalization of the property to the county board of equalization;
(v) itemized tax information for all applicable taxing entities, including:
(A) the dollar amount of the taxpayer's tax liability for the property in the prior year; and
(B) the dollar amount of the taxpayer's tax liability under the current rate;
(vi) the following, stated separately:
(A) the charter school levy described in Section 53F-2-703;
(B) the multicounty assessing and collecting levy described in Subsection 59-2-1602(2);
(C) the county assessing and collecting levy described in Subsection 59-2-1602(4); and
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(vii) the tax impact on the property;
(viii) the time and place of the required public hearing for each entity;
(ix) property tax information pertaining to:
(A) taxpayer relief;
(B) options for payment of taxes;
(C) collection procedures; and
(D) the residential exemption described in Section 59-2-103;
(x) information specifically authorized to be included on the notice under this chapter;
(xi) the last property review date of the property as described in Subsection 59-2-303.1(1)(c); and
(xii) other property tax information approved by the commission.
(3) If a taxing entity that is subject to the notice and hearing requirements of Subsection 59-2-919(4) proposes a tax increase, the notice described in Subsection (1) shall state, in addition to the information required by Subsection (2):
(a) the dollar amount of the taxpayer's tax liability if the proposed increase is approved;
(b) the difference between the dollar amount of the taxpayer's tax liability if the proposed increase is approved and the dollar amount of the taxpayer's tax liability under the current rate, placed in close proximity to the information described in Subsection (2)(c)(viii); and
(c) the percentage increase that the dollar amount of the taxpayer's tax liability under the proposed tax rate represents as compared to the dollar amount of the taxpayer's tax liability under the current tax rate.
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(a) the difference between:
(i) the dollar amount of the taxpayer's liability for the rate imposed under Subsection 59-2-1602(2)(b)(i); and
(ii) the dollar amount of the taxpayer's liability if the rate imposed under Subsection 59-2-1602(2)(b)(i) were the certified revenue levy; and
(b) the percentage change between the amount described in Subsection [
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(b) (i) If a notice required by this section is sent by electronic means, a county auditor shall attempt to verify whether a taxpayer receives the notice.
(ii) If receipt of the notice sent by electronic means cannot be verified 14 days or more before the county board of equalization meets and the taxing entity holds a public hearing on a proposed increase in the certified tax rate, the notice required by this section shall also be sent by mail as provided in Subsection (2).
(c) A taxpayer may revoke an election to receive the notice required by this section by electronic means if the taxpayer provides written notice to the county auditor on or before April 30.
(d) An election or a revocation of an election under this Subsection [
(i) does not relieve a taxpayer of the duty to pay a tax due under this chapter on or before the due date for paying the tax; or
(ii) does not alter the requirement that a taxpayer appealing the valuation or the equalization of the taxpayer's real property submit the application for appeal within the time period provided in Subsection 59-2-1004(3).
(e) A county auditor shall provide the notice required by this section as provided in Subsection (2), until a taxpayer makes a new election in accordance with this Subsection [
(i) the taxpayer revokes an election in accordance with Subsection [
(ii) the county auditor finds that the taxpayer's electronic contact information is invalid.
(f) A person is considered to be a taxpayer for purposes of this Subsection [
Section 12. Section 59-2-926 is amended to read:
59-2-926. Proposed tax increase by state -- Notice -- Contents -- Dates.
If the state authorizes a tax rate that exceeds the [
(1) (a) The Office of the Legislative Fiscal Analyst shall advertise that the state authorized a levy that generates revenue in excess of the previous year's ad valorem tax revenue, plus eligible new growth as defined in Section 59-2-924, but exclusive of revenue from collections from redemptions, interest, and penalties:
(i) in a newspaper of general circulation in the state; and
(ii) as required in Section 45-1-101.
(b) Except an advertisement published on a website, the advertisement described in Subsection (1)(a):
(i) shall be no less than 1/4 page in size and the type used shall be no smaller than 18 point, and surrounded by a 1/4-inch border;
(ii) may not be placed in that portion of the newspaper where legal notices and classified advertisements appear; and
(iii) shall be run once.
(2) The form and content of the notice shall be substantially as follows:
The state has budgeted an increase in its property tax revenue from $__________ to $__________ or ____%. The increase in property tax revenues will come from the following sources (include all of the following provisions):
(a) $__________ of the increase will come from (provide an explanation of the cause of adjustment or increased revenues, such as reappraisals or factoring orders);
(b) $__________ of the increase will come from natural increases in the value of the tax base due to (explain cause of eligible new growth, such as new building activity, annexation, etc.); and
(c) a home valued at $100,000 in the state of Utah which based on last year's (levy for the basic state-supported school program, applicable tax rate for the Property Tax Valuation Fund, or both) paid $____________ in property taxes would pay the following:
(i) $__________ if the state of Utah did not budget an increase in property tax revenue exclusive of eligible new growth; and
(ii) $__________ under the increased property tax revenues exclusive of eligible new growth budgeted by the state of Utah."
Section 13. Section 63I-2-211 is amended to read:
63I-2-211. Repeal dates: Title 11.
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Reserved.
Section 14. Section 63I-2-253 is amended to read:
63I-2-253. Repeal dates: Titles 53 through 53G.
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(a) in Subsection 53B-8-105(12), the language that states, "or any scholarship established under Sections 53B-8-202 through 53B-8-205";
(b) Section 53B-8-202;
(c) Section 53B-8-203;
(d) Section 53B-8-204; and
(e) Section 53B-8-205.
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Section 15. Section 63I-2-259 is amended to read:
63I-2-259. Repeal dates: Title 59.
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Section 16. Repealer.
This bill repeals:
Section 53F-2-301.5, Minimum basic tax rate for a fiscal year that begins on July 1, 2018, 2019, 2020, 2021, or 2022.
Section 17. Fiscal Year 2023 Appropriations.
The following sums of money are appropriated for the fiscal year beginning July 1, 2022, and ending June 30, 2023. These are additions to amounts otherwise appropriated for fiscal year 2023.
Subsection 17(a). Operating and Capital Budgets.
Under the terms and conditions of Title 63J, Chapter 1, Budgetary Procedures Act, the Legislature appropriates the following sums of money from the funds or accounts indicated for the use and support of the government of the state of Utah.
Public Education
State Board of Education - Minimum School Program
Item 1
To State Board of Education - Minimum School Program - Basic School ProgramFrom Beginning Nonlapsing Balances
17,538,100
From Closing Nonlapsing Balances
(16,400,200)
Schedule of Programs:
Necessarily Existent Small Schools 1,137,900
Item 2
To State Board of Education - Minimum School Program - Related to Basic School ProgramsFrom Uniform School Fund, One-Time
2,597,100
From Beginning Nonlapsing Balances
22,654,800
From Closing Nonlapsing Balances
(4,740,700)
Schedule of Programs:
Pupil Transportation Grants for Unsafe Routes 5,600
At-Risk Students - Gang Prevention and Intervention 1,000,000
Centennial Scholarship Program 23,600
Title I Schools Paraeducators Program 200,000
School LAND Trust Program 80,100
Charter School Local Replacement 8,000,000
Educator Salary Adjustments 2,597,100
Matching Fund for School Nurses 400
Special Education - Intensive Services 1,000,000
Digital Teaching and Learning Program 2,000,000
Effective Teachers in High Poverty Schools Incentive
Program 150,000
Elementary School Counselor Program 284,400
Teacher and Student Success Program 200,000
Student Health and Counseling Support Program 4,070,000
English Language Learner Software 900,000
Item 3
To State Board of Education - Minimum School Program - Voted and Board Local Levy ProgramsFrom Beginning Nonlapsing Balances
38,790,800
Schedule of Programs:
Voted Local Levy Program 12,151,200
Board Local Levy Program 26,639,600
State Board of Education
Item 4
To State Board of Education - Child Nutrition ProgramsFrom Revenue Transfers, One-Time
(174,400)
From Beginning Nonlapsing Balances
924,700
From Closing Nonlapsing Balances
(749,800)
Schedule of Programs:
Federal Commodities 500
Item 5
To State Board of Education - Educator LicensingFrom Revenue Transfers, One-Time
(131,900)
From Beginning Nonlapsing Balances
1,601,500
From Closing Nonlapsing Balances
(1,519,300)
Schedule of Programs:
Educator Licensing (56,900)
STEM Endorsement Incentives 7,200
Item 6
To State Board of Education - Fine Arts OutreachFrom Beginning Nonlapsing Balances
(615,800)
From Closing Nonlapsing Balances
1,511,700
Schedule of Programs:
Professional Outreach Programs in the Schools 841,900
Subsidy Program 54,000
Item 7
To State Board of Education - Contracted Initiatives and GrantsFrom Income Tax Fund, One-Time
(1,500,000)
From Public Education Economic Stabilization Restricted Account,
One-Time
1,500,000
From Revenue Transfers, One-Time
(6,900)
From Beginning Nonlapsing Balances
9,501,900
From Closing Nonlapsing Balances
(10,434,500)
From Lapsing Balance
(6,700)
Schedule of Programs:
Autism Awareness (6,700)
Carson Smith Scholarships (423,900)
Early Warning Pilot Program (75,000)
ELL Software Licenses 71,100
General Financial Literacy (20,500)
UPSTART (281,900)
ULEAD (203,600)
Special Needs Opportunity Scholarship Administration (5,700)
Item 8
To State Board of Education - MSP Categorical Program AdministrationFrom Revenue Transfers, One-Time
(95,700)
From Beginning Nonlapsing Balances
1,488,000
From Closing Nonlapsing Balances
(1,431,000)
Schedule of Programs:
Adult Education 26,600
Beverley Taylor Sorenson Elementary Arts Learning
Program (3,400)
Digital Teaching and Learning (108,100)
Dual Immersion 24,300
Special Education State Programs (116,800)
Youth-in-Custody 60,400
Early Literacy Program 16,600
CTE Online Assessments (35,000)
State Safety and Support Program 82,700
Student Health and Counseling Support Program 2,300
Early Intervention 11,700
Item 9
To State Board of Education - Science OutreachFrom Beginning Nonlapsing Balances
646,000
From Closing Nonlapsing Balances
(646,000)
Item 10
To State Board of Education - Policy, Communication, & OversightFrom Revenue Transfers, One-Time
(331,800)
From Beginning Nonlapsing Balances
3,746,100
From Closing Nonlapsing Balances
(3,570,300)
Schedule of Programs:
Policy and Communication (673,900)
Student Support Services (158,000)
School Turnaround and Leadership Development Act 675,900
Item 11
To State Board of Education - System Standards & AccountabilityFrom Revenue Transfers, One-Time
(467,200)
From Beginning Nonlapsing Balances
23,046,900
From Closing Nonlapsing Balances
(22,315,200)
Schedule of Programs:
Teaching and Learning 68,300
Assessment and Accountability 618,400
Career and Technical Education 4,400
Special Education (414,800)
RTC Fees (11,800)
Item 12
To State Board of Education - State Charter School BoardFrom Revenue Transfers, One-Time
(51,900)
From Beginning Nonlapsing Balances
2,208,400
From Closing Nonlapsing Balances
(1,957,000)
Schedule of Programs:
State Charter School Board 199,500
Item 13
To State Board of Education - Utah Schools for the Deaf and the BlindFrom Beginning Nonlapsing Balances
1,873,100
From Closing Nonlapsing Balances
(3,152,000)
Schedule of Programs:
Administration (2,435,500)
Transportation and Support Services 1,714,700
Utah State Instructional Materials Access Center (612,700)
School for the Deaf 105,600
School for the Blind (51,000)
Item 14
To State Board of Education - Statewide Online Education Program SubsidyFrom Beginning Nonlapsing Balances
3,792,100
From Closing Nonlapsing Balances
(3,792,100)
Item 15
To State Board of Education - State Board and Administrative OperationsFrom Beginning Nonlapsing Balances
10,161,100
From Closing Nonlapsing Balances
(10,624,900)
From Lapsing Balance
64,500
Schedule of Programs:
Indirect Cost Pool 385,600
Data and Statistics (833,000)
School Trust 48,100
Subsection 17(b). Expendable Funds and Accounts.
The Legislature has reviewed the following expendable funds. The Legislature authorizes the State Division of Finance to transfer amounts between funds and accounts as indicated. Outlays and expenditures from the funds or accounts to which the money is transferred may be made without further legislative action, in accordance with statutory provisions relating to the funds or accounts.
Public Education
State Board of Education
Item 16
To State Board of Education - Charter School Revolving AccountFrom Beginning Fund Balance
(171,100)
From Closing Fund Balance
171,100
Item 17
To State Board of Education - Hospitality and Tourism Management Education AccountFrom Beginning Fund Balance
157,200
From Closing Fund Balance
(157,200)
Item 18
To State Board of Education - School Building Revolving AccountFrom Beginning Fund Balance
(81,700)
From Closing Fund Balance
81,700
Item 19
To State Board of Education - Charter School Closure Reserve AccountFrom Beginning Fund Balance
2,800
From Closing Fund Balance
(2,800)
Subsection 17(c). Restricted Fund and Account Transfers.
The Legislature authorizes the State Division of Finance to transfer the following amounts between the following funds or accounts as indicated. Expenditures and outlays from the funds to which the money is transferred must be authorized by an appropriation.
Item 20
To Uniform School Fund Restricted - Public Education Economic Stabilization Restricted AccountFrom Beginning Fund Balance
22,900
From Closing Fund Balance
(1,536,100)
Schedule of Programs:
Public Education Economic Stabilization Restricted
Account (1,513,200)
Subsection 17(d). Fiduciary Funds.
The Legislature has reviewed proposed revenues, expenditures, fund balances, and changes in fund balances for the following fiduciary funds.
Public Education
State Board of Education
Item 21
To State Board of Education - Education Tax Check-off Lease RefundingFrom Beginning Fund Balance
900
From Closing Fund Balance
(900)
Item 22
To State Board of Education - Schools for the Deaf and the Blind Donation FundFrom Dedicated Credits Revenue, One-Time
(90,000)
From Interest Income, One-Time
(4,400)
From Beginning Fund Balance
12,900
From Closing Fund Balance
(19,900)
Schedule of Programs:
Schools for the Deaf and the Blind Donation Fund (101,400)
Section 18. Fiscal Year 2024 Appropriations.
The following sums of money are appropriated for the fiscal year beginning July 1, 2023 and ending June 30, 2024. These are additions to amounts otherwise appropriated for fiscal year 2024.
Subsection 18(a). Operating and Capital Budgets.
Under the terms and conditions of Title 63J, Chapter 1, Budgetary Procedures Act, the Legislature appropriates the following sums of money from the funds or accounts indicated for the use and support of the government of the state of Utah.
Public Education
State Board of Education - Minimum School Program
Item 23
To State Board of Education - Minimum School Program - Basic School ProgramFrom Uniform School Fund
3,086,473,300
From Local Revenue
731,890,200
From Beginning Nonlapsing Balances
36,906,000
From Closing Nonlapsing Balances
(36,906,000)
Schedule of Programs:
Kindergarten (25,647 WPUs) 107,076,200
Grades 1 - 12 (611,450 WPUs) 2,552,803,800
Foreign Exchange (398 WPUs) 1,661,800
Necessarily Existent Small Schools (10,708 WPUs) 44,705,900
Professional Staff (57,118 WPUs) 238,467,700
Special Education - Add-on (93,579 WPUs) 390,692,300
Special Education - Self-Contained (11,334 WPUs) 47,319,500
Special Education - Preschool (11,372 WPUs) 47,478,100
Special Education - Extended School Year (460 WPUs) 1,920,500
Special Education - Impact Aid (2,072 WPUs) 8,650,500
Special Education - Extended Year for Special Educators
(909 WPUs) 3,795,100
Career and Technical Education - Add-on (29,257 WPUs) 122,148,000
Class Size Reduction (42,604 WPUs) 177,871,800
Students At-Risk Add-on (17,670 WPUs) 73,772,300
Item 24
To State Board of Education - Minimum School Program - Related to Basic School ProgramsFrom Uniform School Fund
795,721,000
From Income Tax Fund Restricted - Charter School Levy Account
35,169,000
From Teacher and Student Success Account
163,616,200
From Uniform School Fund Restricted - Trust Distribution Account
101,803,300
From Beginning Nonlapsing Balances
30,935,300
From Closing Nonlapsing Balances
(30,935,300)
Schedule of Programs:
Pupil Transportation To & From School 121,440,100
Flexible Allocation - WPU Distribution 19,101,000
At-Risk Students - Gang Prevention and Intervention 2,322,800
Youth in Custody 30,684,900
Adult Education 17,245,300
Enhancement for Accelerated Students 6,670,900
Concurrent Enrollment 17,273,700
Title I Schools Paraeducators Program 300,000
School LAND Trust Program 101,803,300
Charter School Local Replacement 247,138,000
Early Literacy Program 14,550,000
Educator Salary Adjustments 194,181,800
Teacher Salary Supplement 22,266,100
School Library Books and Electronic Resources 765,000
Matching Fund for School Nurses 1,002,000
Dual Immersion 5,030,000
Teacher Supplies and Materials 5,500,000
Beverley Taylor Sorenson Elementary Arts Learning
Program 17,080,000
Early Intervention 36,655,000
Digital Teaching and Learning Program 19,852,400
Effective Teachers in High Poverty Schools Incentive
Program 801,000
Elementary School Counselor Program 2,100,000
Pupil Transportation Rural School Reimbursement 500,000
Pupil Transportation - Rural School Grants 1,000,000
Teacher and Student Success Program 178,616,200
Student Health and Counseling Support Program 25,480,000
Grants for Professional Learning 3,935,000
Charter School Funding Base Program 3,015,000
Item 25
To State Board of Education - Minimum School Program - Voted and Board Local Levy ProgramsFrom Uniform School Fund
99,560,500
From Local Levy Growth Account
108,461,300
From Local Revenue
924,572,200
From Income Tax Fund Restricted - Minimum Basic Growth Account
56,250,000
Schedule of Programs:
Voted Local Levy Program 724,228,100
Board Local Levy Program 464,615,900
State Board of Education - School Building Programs
Item 26
To State Board of Education - School Building Programs - Capital Outlay ProgramsFrom Income Tax Fund
14,499,700
From Income Tax Fund Restricted - Minimum Basic Growth Account
18,750,000
Schedule of Programs:
Foundation Program 27,610,900
Enrollment Growth Program 5,638,800
State Board of Education
Item 27
To State Board of Education - Child Nutrition ProgramsFrom Income Tax Fund
400
From Federal Funds
337,864,300
From Dedicated Credits Revenue
6,200
From Dedicated Credit - Liquor Tax
50,046,600
From Revenue Transfers
(570,300)
From Beginning Nonlapsing Balances
2,189,200
From Closing Nonlapsing Balances
(512,700)
Schedule of Programs:
Child Nutrition 358,752,300
Federal Commodities 30,271,400
Item 28
To State Board of Education - Educator LicensingFrom Income Tax Fund
4,531,000
From Revenue Transfers
(384,900)
From Beginning Nonlapsing Balances
2,027,800
From Closing Nonlapsing Balances
(1,415,200)
Schedule of Programs:
Educator Licensing 2,835,200
STEM Endorsement Incentives 1,627,200
National Board-Certified Teachers 296,300
Item 29
To State Board of Education - Fine Arts OutreachFrom Income Tax Fund
5,710,000
From Beginning Nonlapsing Balances
29,200
From Closing Nonlapsing Balances
(29,200)
Schedule of Programs:
Professional Outreach Programs in the Schools 5,371,000
Provisional Program 285,000
Subsidy Program 54,000
Item 30
To State Board of Education - Contracted Initiatives and GrantsFrom General Fund
8,293,700
From Income Tax Fund
52,412,300
From General Fund Restricted - Autism Awareness Account
50,700
From Revenue Transfers
(135,700)
From Beginning Nonlapsing Balances
15,064,900
From Closing Nonlapsing Balances
(9,957,600)
From Lapsing Balance
(15,700)
Schedule of Programs:
Autism Awareness 35,000
Carson Smith Scholarships 8,137,300
Computer Science Initiatives 117,500
Contracts and Grants 3,194,300
Software Licenses for Early Literacy 12,678,100
Early Warning Pilot Program 700,000
Elementary Reading Assessment Software Tools 3,767,100
General Financial Literacy 469,400
Intergenerational Poverty Interventions 1,055,800
Interventions for Reading Difficulties 366,500
IT Academy 500,000
Paraeducator to Teacher Scholarships 30,500
Partnerships for Student Success 2,843,800
ProStart Culinary Arts Program 521,500
UPSTART 25,024,000
ULEAD 378,000
Supplemental Educational Improvement Matching Grants 156,900
Competency-Based Education Grants 2,931,700
Special Needs Opportunity Scholarship Administration 55,200
Education Technology Management System 1,850,000
School Data Collection and Analysis 900,000
Item 31
To State Board of Education - MSP Categorical Program AdministrationFrom Income Tax Fund
7,583,300
From Revenue Transfers
(515,500)
From Beginning Nonlapsing Balances
5,244,300
From Closing Nonlapsing Balances
(4,413,600)
Schedule of Programs:
Adult Education 335,100
Beverley Taylor Sorenson Elementary Arts Learning
Program 118,700
CTE Comprehensive Guidance 281,400
Digital Teaching and Learning 435,500
Dual Immersion 601,900
At-Risk Students 474,400
Special Education State Programs 157,900
Youth-in-Custody 1,275,600
Early Literacy Program 435,500
CTE Online Assessments 624,300
CTE Student Organizations 1,010,900
State Safety and Support Program 622,500
Student Health and Counseling Support Program 338,100
Early Learning Training and Assessment 968,100
Early Intervention 218,600
Item 32
To State Board of Education - Regional Education Service AgenciesFrom Income Tax Fund
2,000,000
Schedule of Programs:
Regional Education Service Agencies 2,000,000
Item 33
To State Board of Education - Science OutreachFrom Income Tax Fund
6,265,000
From Beginning Nonlapsing Balances
685,700
From Closing Nonlapsing Balances
(642,600)
Schedule of Programs:
Informal Science Education Enhancement 6,070,000
Provisional Program 238,100
Item 34
To State Board of Education - Policy, Communication, & OversightFrom General Fund
410,000
From Income Tax Fund
14,366,600
From Federal Funds
73,469,200
From Dedicated Credits Revenue
64,300
From General Fund Restricted - Electronic Cigarette Substance and Nicotine Product Tax Restricted Account
5,084,200
From General Fund Restricted - Mineral Lease
167,000
From Revenue Transfers
(1,028,600)
From Income Tax Fund Restricted - Underage Drinking Prevention Program Restricted Account
1,756,100
From Beginning Nonlapsing Balances
14,190,700
From Closing Nonlapsing Balances
(16,255,300)
Schedule of Programs:
Math Teacher Training 110,700
Teacher Retention in Indigenous Schools Grants 501,400
Policy and Communication 1,817,500
Student Support Services 85,059,100
School Turnaround and Leadership Development Act 4,735,500
Item 35
To State Board of Education - System Standards & AccountabilityFrom General Fund
100
From Income Tax Fund
32,791,700
From Federal Funds
119,429,800
From Dedicated Credits Revenue
7,046,600
From Expendable Receipts
446,000
From General Fund Restricted - Mineral Lease
404,100
From Revenue Transfers
(2,466,700)
From Beginning Nonlapsing Balances
28,858,500
From Closing Nonlapsing Balances
(16,634,100)
Schedule of Programs:
Teaching and Learning 32,370,800
Assessment and Accountability 29,012,400
Career and Technical Education 17,190,300
Special Education 81,829,100
RTC Fees 73,200
Early Literacy Outcomes Improvement 9,130,200
CPR Training Grant Program 270,000
Item 36
To State Board of Education - State Charter School BoardFrom Income Tax Fund
3,729,100
From Revenue Transfers
(275,100)
From Beginning Nonlapsing Balances
6,889,100
From Closing Nonlapsing Balances
(6,320,000)
Schedule of Programs:
State Charter School Board 4,023,100
Item 37
To State Board of Education - Utah Charter School Finance AuthorityFrom Income Tax Fund Restricted - Charter School Reserve Account
50,000
From Income Tax Fund Restricted - Charter School Reserve Account,
One-Time
(1,900)
Schedule of Programs:
Utah Charter School Finance Authority 48,100
Item 38
To State Board of Education - Utah Schools for the Deaf and the BlindFrom Income Tax Fund
39,894,300
From Federal Funds
111,900
From Dedicated Credits Revenue
4,905,100
From Revenue Transfers
6,356,600
From Beginning Nonlapsing Balances
7,122,600
From Closing Nonlapsing Balances
(10,709,700)
Schedule of Programs:
Support Services 16,000
Administration 11,138,100
Transportation and Support Services 11,738,400
Utah State Instructional Materials Access Center 2,265,800
School for the Deaf 12,911,300
School for the Blind 9,611,200
Item 39
To State Board of Education - Statewide Online Education Program SubsidyFrom Income Tax Fund
8,257,000
From Revenue Transfers
(60,900)
From Beginning Nonlapsing Balances
4,434,400
From Closing Nonlapsing Balances
(4,138,400)
Schedule of Programs:
Statewide Online Education Program 8,492,100
Item 40
To State Board of Education - State Board and Administrative OperationsFrom General Fund
200
From Income Tax Fund
14,188,200
From Federal Funds
1,785,500
From General Fund Restricted - Mineral Lease
1,173,200
From General Fund Restricted - Land Exchange Distribution Account
16,300
From General Fund Restricted - School Readiness Account
66,900
From Revenue Transfers
5,321,700
From Uniform School Fund Restricted - Trust Distribution Account
773,300
From Beginning Nonlapsing Balances
19,136,800
From Closing Nonlapsing Balances
(8,140,500)
Schedule of Programs:
Financial Operations 4,514,000
Information Technology 14,616,800
Indirect Cost Pool 7,280,900
Data and Statistics 1,682,900
School Trust 791,000
Board and Administration 5,436,000
School and Institutional Trust Fund Office
Item 41
To School and Institutional Trust Fund OfficeFrom School and Institutional Trust Fund Management Account
3,404,200
Schedule of Programs:
School and Institutional Trust Fund Office 3,404,200
Subsection 18(b). Expendable Funds and Accounts.
The Legislature has reviewed the following expendable funds. The Legislature authorizes the State Division of Finance to transfer amounts between funds and accounts as indicated. Outlays and expenditures from the funds or accounts to which the money is transferred may be made without further legislative action, in accordance with statutory provisions relating to the funds or accounts.
Public Education
State Board of Education
Item 42
To State Board of Education - Charter School Revolving AccountFrom Dedicated Credits Revenue
4,600
From Interest Income
132,200
From Repayments
1,511,400
From Beginning Fund Balance
7,258,700
From Closing Fund Balance
(7,395,400)
Schedule of Programs:
Charter School Revolving Account 1,511,500
Item 43
To State Board of Education - Hospitality and Tourism Management Education AccountFrom Dedicated Credits Revenue
300,000
From Interest Income
5,200
From Beginning Fund Balance
745,200
From Closing Fund Balance
(400,400)
Schedule of Programs:
Hospitality and Tourism Management Education Account 650,000
Item 44
To State Board of Education - School Building Revolving AccountFrom Dedicated Credits Revenue
500
From Interest Income
112,800
From Repayments
1,465,600
From Beginning Fund Balance
10,217,100
From Closing Fund Balance
(10,330,400)
Schedule of Programs:
School Building Revolving Account 1,465,600
Item 45
To State Board of Education - Charter School Closure Reserve AccountFrom Beginning Fund Balance
1,002,800
From Closing Fund Balance
(1,002,800)
Subsection 18(c). Restricted Fund and Account Transfers.
The Legislature authorizes the State Division of Finance to transfer the following amounts between the following funds or accounts as indicated. Expenditures and outlays from the funds to which the money is transferred must be authorized by an appropriation.
Public Education
Item 46
To Uniform School Fund Restricted - Public Education Economic Stabilization Restricted AccountFrom Uniform School Fund
440,640,400
From Beginning Fund Balance
2,168,800
From Closing Fund Balance
(2,168,800)
Schedule of Programs:
Public Education Economic Stabilization Restricted
Account 440,640,400
Item 47
To Income Tax Fund Restricted - Minimum Basic Growth AccountFrom Income Tax Fund
75,000,000
Schedule of Programs:
Income Tax Fund Restricted - Minimum Basic Growth
Account 75,000,000
Item 48
To Underage Drinking Prevention Program Restricted AccountFrom Liquor Control Fund
1,750,000
Schedule of Programs:
Underage Drinking Prevention Program Restricted
Account 1,750,000
Item 49
To Local Levy Growth AccountFrom Income Tax Fund
108,461,300
Schedule of Programs:
Local Levy Growth Account 108,461,300
Item 50
To Teacher and Student Success AccountFrom Income Tax Fund
163,616,200
Schedule of Programs:
Teacher and Student Success Account 163,616,200
Subsection 18(d). Fiduciary Funds.
The Legislature has reviewed proposed revenues, expenditures, fund balances, and changes in fund balances for the following fiduciary funds.
Public Education
State Board of Education
Item 51
To State Board of Education - Education Tax Check-off Lease RefundingFrom Beginning Fund Balance
38,300
From Closing Fund Balance
(37,400)
Schedule of Programs:
Education Tax Check-off Lease Refunding 900
Item 52
To State Board of Education - Schools for the Deaf and the Blind Donation FundFrom Dedicated Credits Revenue
115,000
From Interest Income
5,400
From Beginning Fund Balance
293,800
From Closing Fund Balance
(297,800)
Schedule of Programs:
Schools for the Deaf and the Blind Donation Fund 116,400
Section 19. Effective date.
(1) Except as provided in Subsection (2), this bill takes effect on July 1, 2023.
(2) If approved by two-thirds of all the members elected to each house, the following sections take effect upon approval by the Governor, or the day following the constitutional time limit of Utah Constitution Article VII, Section 8 without the Governor's signature, or in the case of a veto, the date of override:
(a) Section 17, Fiscal Year 2023 Appropriations;
(b) Subsection 17(a), Operating and Capital Budgets;
(c) Subsection 17(b), Expendable Funds and Accounts;
(d) Subsection 17(c), Restricted Fund and Account Transfers; and
(e) Subsection 17(d), Fiduciary Funds.