PUBLIC EDUCATION BASE BUDGET AMENDMENTS
2023 GENERAL SESSION

STATE OF UTAH

Chief Sponsor: Lincoln Fillmore

House Sponsor: Susan Pulsipher


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 [or 53F-2-301.5, as applicable]; and
     (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 [or 53F-2-301.5, as applicable]; and
     (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 [or 53F-2-301.5, as applicable,] for the state minimum school program.
     (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 [the following: (a) the review described in Section 53F-2-301 of the WPU value rate; and (b)], if required, the study described in Section 53F-4-304 of scholarship payments.
     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 [or 53F-2-301.5, as applicable,] are overestimated, the state board shall reduce the value of the weighted pupil unit for all programs within the basic state-supported school program so the total state contribution to the basic state-supported school program does not exceed the amount of state funds appropriated.
     (5) If local contributions from the minimum basic tax rate imposed under Section 53F-2-301 [or 53F-2-301.5, as applicable,] are underestimated, the state board shall:
     (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.
     [(d) "Equity pupil tax rate" means the tax rate that will generate an amount of revenue equal to the amount generated by the equity pupil tax rate as defined in Section 53F-2-301.5 in the fiscal year that begins July 1, 2022.]
     [(e)] (d) "Minimum basic local amount" means an amount that is:
     (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
     [(C) the amount generated by the equity pupil tax rate; and]
     [(D)] (C) the eligible new growth, as defined in Section 59-2-924 and rules of the State Tax Commission multiplied by the minimum basic rate; and
     (ii) set annually by the Legislature in Subsection (3)(a).
     [(f)] (e) "Minimum basic tax rate" means a tax rate certified by the commission that will generate an amount of revenue equal to the minimum basic local amount described in Subsection (3)(a).
     [(g)] (f) "Weighted pupil unit value" or "WPU value" means the amount established each year in the enacted public education budget that is multiplied by the number of weighted pupil units to yield the funding level for the basic school program.
     [(h)] (g) "WPU value amount" means an amount:
     (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).
     [(i)] (h) "WPU value increase limit" means the lesser of:
     (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.
     [(j)] (i) "WPU value rate" means a tax rate certified by the commission that will generate an amount of revenue equal to the WPU value amount described in Subsection (4)(a).
     (3) (a) The minimum basic local amount for the fiscal year that begins on July 1, [2018, is $408,073,800] 2023, is $708,960,800 in revenue statewide.
     (b) The preliminary estimate of the minimum basic tax rate for a fiscal year that begins on July 1, [2018, is .001498] 2023, is .001356.
     (4) (a) The WPU value amount for the fiscal year that begins on July 1, [2018, is $18,650,000] 2023, is $22,929,400 in revenue statewide.
     (b) The preliminary estimate of the WPU value rate for the fiscal year that begins on July 1, [2018, is .000069] 2023, is .000044.
     (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) [(A) Except as provided in Subsection (6)(b)(ii)(B), the] The state is subject to the notice requirements of Section 59-2-926 if the state authorizes a tax rate that exceeds the tax rates described in this Subsection (6).
     [(B) For a calendar year that begins on January 1, 2018, the state is not subject to the notice and public hearing requirements of Section 59-2-926 if the state authorizes a combined basic rate that exceeds the tax rates authorized in this section.]
     (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[; and].
     [(iii) the equity pupil tax rate.]
     (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
     [(b) by the equity pupil tax rate into the Local Levy Growth Account created in Section 53F-9-305; and]
     [(c)] (b) by the WPU value rate into the Teacher and Student Success Account created in Section 53F-9-306.
     [(9) After July 1, 2021, but before November 30, 2022, the Public Education Appropriations Subcommittee:]
     [(a) shall review the WPU value rate, the impact of revenues generated by the WPU value rate on public education funding, and whether local school boards should continue to levy the WPU value rate; and]
     [(b) may recommend an increase, repeal, or continuance of the WPU value rate.]
     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 [or 53F-2-301.5, as applicable], the Legislature shall provide an amount equal to the difference between the school district's anticipated receipts under the entitlement for the fiscal year from the Federal Impact Aid Program and the amount the school district actually received from this source for the next preceding fiscal year.
     (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 [or 53F-2-301.5, as applicable].
     (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 [or 53F-2-301.5, as applicable]; and
     (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 [or 53F-2-301.5, as applicable]; and
     (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 [or 53F-2-301.5, as applicable];
     (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 [(6)] (5), be sent to all owners of real property by mail 10 or more days before the day on which:
     (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
     [(D) for a fiscal year that begins before July 1, 2023, the combined basic rate as defined in Section 53F-2-301.5; and]
     [(E)] (D) for a fiscal year that begins on or after July 1, 2023, the combined basic rate as defined in Section 53F-2-301;
     (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.
     [(4) For tax year 2022, the notice described in Subsection (1) shall state:]
     [(a) the difference between:]
     [(i) the dollar amount of the taxpayer's liability for the combined basic rate as defined in Section 53F-2-301.5; and]
     [(ii) the dollar amount that the taxpayer's liability for the combined basic rate as defined in Section 53F-2-301.5 would have been if the combined basic rate were equal to the sum of the minimum basic tax rate and the WPU value rate, as those terms are defined in Section 53F-2-301.5; and]
     [(b) the percentage change between the amount described in Subsection (4)(a)(i) and the amount described in Subsection (4)(a)(ii).]
     [(5)] (4) For tax years 2022 through 2025, the notice described in Subsection (1) shall state:
     (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 [(5)(a)(i)] (4)(a)(i) and the amount described in Subsection [(5)(a)(ii)] (4)(a)(ii).
     [(6)] (5) (a) Subject to the other provisions of this Subsection [(6)] (5), a county auditor may, at the county auditor's discretion, provide the notice required by this section to a taxpayer by electronic means if a taxpayer makes an election, according to procedures determined by the county auditor, to receive the notice by electronic means.
     (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 [(6)] (5):
     (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 [(6)] (5), if:
     (i) the taxpayer revokes an election in accordance with Subsection [(6)(c)] (5)(c) to receive the notice required by this section by electronic means; or
     (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 [(6)] (5) regardless of whether the property that is the subject of the notice required by this section is exempt from taxation.
     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 [applicable tax] combined basic rate described in Section 53F-2-301 [or 53F-2-301.5], or authorizes a levy pursuant to Section 59-2-1602 that exceeds the certified revenue levy as defined in Section 59-2-102, the state shall publish a notice no later than 10 days after the last day of the annual legislative general session that meets the following requirements:
     (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:
"NOTICE OF TAX INCREASE

     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.
     [(1) Subsections 11-13-302(2)(a)(i) and (2)(b)(i), the language that states "or 53F-2-301.5, as applicable" is repealed July 1, 2023.]
     [(2) Section 11-13-310, the language that states "or 53F-2-301.5, as applicable," is repealed July 1, 2023.]
     [(3) Title 11, Chapter 53, Residential Property Reimbursement, is repealed on January 1, 2020.]
     Reserved.
     Section 14. Section 63I-2-253 is amended to read:
     63I-2-253. Repeal dates: Titles 53 through 53G.
     [(1) (a) Subsection 53B-2a-108(5), regarding exceptions to the composition of a technical college board of trustees, is repealed July 1, 2022.]
     [(b) When repealing Subsection 53B-2a-108(5), the Office of Legislative Research and General Counsel shall, in addition to its authority under Subsection 36-12-12(3), make necessary changes to subsection numbering and cross references.]
     [(2)] (1) Section 53B-6-105.7 is repealed July 1, 2024.
     [(3)] (2) Section 53B-7-707 regarding performance metrics for technical colleges is repealed July 1, 2023.
     [(4)] (3) Section 53B-8-114 is repealed July 1, 2024.
     [(5)] (4) The following provisions, regarding the Regents' scholarship program, are repealed on July 1, 2023:
     (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.
     [(6)] (5) Section 53B-10-101 is repealed on July 1, 2027.
     [(7)] (6) Title 53B, Chapter 18, Part 14, Uintah Basin Air Quality Research Project, is repealed July 1, 2023.
     [(8)] (7) Subsection 53E-1-201(1)(s) regarding the report by the Educational Interpretation and Translation Services Procurement Advisory Council is repealed July 1, 2024.
     [(9)] (8) Section 53E-1-202.2, regarding a Public Education Appropriations Subcommittee evaluation and recommendations, is repealed January 1, 2024.
     [(10)] (9) Subsection 53E-10-309(7), related to the PRIME pilot program, is repealed July 1, 2024.
     [(11) In Subsections 53F-2-205(4) and (5), regarding the State Board of Education's duties if contributions from the minimum basic tax rate are overestimated or underestimated, the language that states "or 53F-2-301.5, as applicable" is repealed July 1, 2023.]
     [(12)] (10) Section 53F-2-209, regarding local education agency budgetary flexibility, is repealed July 1, 2024.
     [(13)] (11) Subsection 53F-2-301(1), relating to the years the section is not in effect, is repealed July 1, 2023.
     [(14)] (12) Section 53F-2-302.1, regarding the Enrollment Growth Contingency Program, is repealed July 1, 2023.
     [(15)] (13) Subsection 53F-2-314(4), relating to a one-time expenditure between the at-risk WPU add-on funding and previous at-risk funding, is repealed January 1, 2024.
     [(16)] (14) Section 53F-2-524, regarding teacher bonuses for extra work assignments, is repealed July 1, 2024.
     [(17) In Subsection 53F-2-515(1), the language that states "or 53F-2-301.5, as applicable" is repealed July 1, 2023.]
     [(18) Subsection 53F-4-401(3)(b), regarding a child enrolled or eligible for enrollment in kindergarten, is repealed July 1, 2022.]
     [(19) In Subsection 53F-4-404(4)(c), the language that states "Except as provided in Subsection (4)(d)" is repealed July 1, 2022.]
     [(20) Subsection 53F-4-404(4)(d) is repealed July 1, 2022.]
     [(21) In Subsection 53F-9-302(3), the language that states "or 53F-2-301.5, as applicable" is repealed July 1, 2023.]
     [(22) In Subsection 53F-9-305(3)(a), the language that states "or 53F-2-301.5, as applicable" is repealed July 1, 2023.]
     [(23) In Subsection 53F-9-306(3)(a), the language that states "or 53F-2-301.5, as applicable" is repealed July 1, 2023.]
     [(24) In Subsection 53G-3-304(1)(c)(i), the language that states "or 53F-2-301.5, as applicable" is repealed July 1, 2023.]
     [(25)] (15) On July 1, 2023, when making changes in this section, the Office of Legislative Research and General Counsel shall, in addition to the office's authority under Subsection 36-12-12(3), make corrections necessary to ensure that sections and subsections identified in this section are complete sentences and accurately reflect the office's perception of the Legislature's intent.
     Section 15. Section 63I-2-259 is amended to read:
     63I-2-259. Repeal dates: Title 59.
     [(1) In Section 59-2-926, the language that states "applicable" and "or 53F-2-301.5" is repealed July 1, 2023.]
     [(2)] (1) Subsection 59-7-610(8), relating to claiming a tax credit in the same taxable year as the targeted business income tax credit, is repealed December 31, 2024.
     [(3)] (2) Subsection 59-7-614.10(5), relating to claiming a tax credit in the same taxable year as the targeted business income tax credit, is repealed December 31, 2024.
     [(4)] (3) Section 59-7-624 is repealed December 31, 2024.
     [(5)] (4) Subsection 59-10-210(2)(b)(vi) is repealed December 31, 2024.
     [(6)] (5) Subsection 59-10-1007(8), relating to claiming a tax credit in the same taxable year as the targeted business income tax credit, is repealed December 31, 2024.
     [(7)] (6) Subsection 59-10-1037(5), relating to claiming a tax credit in the same taxable year as the targeted business income tax credit, is repealed December 31, 2024.
     [(8)] (7) Section 59-10-1112 is repealed December 31, 2024.
     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 Program
     From 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 Programs
     From 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 Programs
     From 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 Programs
     From 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 Licensing
     From 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 Outreach
     From 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 Grants
     From 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 Administration
     From 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 Outreach
     From Beginning Nonlapsing Balances
646,000

     From Closing Nonlapsing Balances
(646,000)

Item 10
To State Board of Education - Policy, Communication, & Oversight
     From 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 & Accountability
     From 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 Board
     From 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 Blind
     From 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 Subsidy
     From Beginning Nonlapsing Balances
3,792,100

     From Closing Nonlapsing Balances
(3,792,100)

Item 15
To State Board of Education - State Board and Administrative Operations
     From 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 Account
     From Beginning Fund Balance
(171,100)

     From Closing Fund Balance
171,100

Item 17
To State Board of Education - Hospitality and Tourism Management Education Account
     From Beginning Fund Balance
157,200

     From Closing Fund Balance
(157,200)

Item 18
To State Board of Education - School Building Revolving Account
     From Beginning Fund Balance
(81,700)

     From Closing Fund Balance
81,700

Item 19
To State Board of Education - Charter School Closure Reserve Account
     From 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 Account
     From 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 Refunding
     From Beginning Fund Balance
900

     From Closing Fund Balance
(900)

Item 22
To State Board of Education - Schools for the Deaf and the Blind Donation Fund
     From 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 Program
     From 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 Programs
     From 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 Programs
     From 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 Programs
     From 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 Programs
     From 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 Licensing
     From 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 Outreach
     From 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 Grants
     From 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 Administration
     From 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 Agencies
     From Income Tax Fund
2,000,000

     Schedule of Programs:
          Regional Education Service Agencies               2,000,000
Item 33
To State Board of Education - Science Outreach
     From 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, & Oversight
     From 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 & Accountability
     From 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 Board
     From 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 Authority
     From 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 Blind
     From 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 Subsidy
     From 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 Operations
     From 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 Office
     From 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 Account
     From 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 Account
     From 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 Account
     From 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 Account
     From 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 Account
     From 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 Account
     From 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 Account
     From Liquor Control Fund
1,750,000

     Schedule of Programs:
          Underage Drinking Prevention Program Restricted
           Account                                   1,750,000
Item 49
To Local Levy Growth Account
     From Income Tax Fund
108,461,300

     Schedule of Programs:
          Local Levy Growth Account                         108,461,300
Item 50
To Teacher and Student Success Account
     From 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 Refunding
     From 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 Fund
     From 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.