Bill Text: MN HF1774 | 2013-2014 | 88th Legislature | Introduced
Bill Title: School aid shifts repaid, school district current year aid payment shift percentage restored to 90, and property tax recognition shift eliminated.
Spectrum: Slight Partisan Bill (Democrat 5-2)
Status: (Introduced - Dead) 2013-04-15 - Introduction and first reading, referred to Education Finance [HF1774 Detail]
Download: Minnesota-2013-HF1774-Introduced.html
1.2relating to education finance; repaying the school aids shifts; restoring the school
1.3district current year aid payment shift percentage to 90; eliminating the property
1.4tax recognition shift;amending Minnesota Statutes 2012, sections 123B.75,
1.5subdivision 5; 127A.45, subdivision 2.
1.6BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.7 Section 1. Minnesota Statutes 2012, section 123B.75, subdivision 5, is amended to read:
1.8 Subd. 5. Levy recognition.(a) For fiscal years 2009 and 2010, in June of each
1.9year, the school district must recognize as revenue, in the fund for which the levy was
1.10made, the lesser of:
1.11(1) the sum of May, June, and July school district tax settlement revenue received in
1.12that calendar year, plus general education aid according to section
126C.13, subdivision
1.134
, received in July and August of that calendar year; or
1.14(2) the sum of:
1.15(i) 31 percent of the referendum levy certified according to section
126C.17, in
1.16calendar year 2000; and
1.17(ii) the entire amount of the levy certified in the prior calendar year according to
1.18section
124D.86, subdivision 4, for school districts receiving revenue under sections
1.19124D.86, subdivision 3, clauses (1), (2), and (3);
126C.41, subdivisions 1, 2, paragraph (a),
1.20and 3
, paragraphs (b), (c), and (d);
126C.43, subdivision 2; and
126C.48, subdivision 6; plus
1.21(iii) zero percent of the amount of the levy certified in the prior calendar year for the
1.22school district's general and community service funds, plus or minus auditor's adjustments,
1.23not including the levy portions that are assumed by the state, that remains after subtracting
1.24the referendum levy certified according to section
126C.17 and the amount recognized
1.25according to item (ii).
2.1(b) (a) For fiscal year years 2011, 2012, 2013, and later years 2014, in June of
2.2each year, the school district must recognize as revenue, in the fund for which the levy
2.3was made, the lesser of:
2.4(1) the sum of May, June, and July school district tax settlement revenue received in
2.5that calendar year, plus general education aid according to section126C.13, subdivision
2.64 , received in July and August of that calendar year; or
2.7(2) the sum of:
2.8(i) the greater of 48.6 percent of the referendum levy certified according to section
2.9126C.17
in the prior calendar year, or 31 percent of the referendum levy certified
2.10according to section126C.17 in calendar year 2000; plus
2.11(ii) the entire amount of the levy certified in the prior calendar year according to
2.12section124D.4531 ,
124D.86, subdivision 4 , for school districts receiving revenue under
2.13sections124D.86, subdivision 3 , clauses (1), (2), and (3);
126C.41, subdivisions 1 , 2,
2.14paragraph (a), and 3, paragraphs (b), (c), and (d);126C.43, subdivision 2 ; and
126C.48 ,
2.15subdivision 6; plus
2.16(iii) 48.6 percent of the amount of the levy certified in the prior calendar year for the
2.17school district's general and community service funds, plus or minus auditor's adjustments,
2.18that remains after subtracting the referendum levy certified according to section126C.17
2.19and the amount recognized according to item (ii).
2.20(b) For fiscal year 2015 and later years, in June of each year, the school district must
2.21recognize as revenue, in the fund for which the levy was made, the lesser of:
2.22(1) the sum of May, June, and July school district tax settlement revenue received in
2.23that calendar year, plus general education aid according to section126C.13, subdivision
2.244 , received in July and August of that calendar year; or
2.25(2) the sum of:
2.26(i) 31 percent of the referendum levy certified according to section126C.17 in
2.27calendar year 2000;
2.28(ii) the entire amount of the levy certified in the prior calendar year according to
2.29section124D.4531 ;
124D.86, subdivision 4 , for school districts receiving revenue under
2.30sections124D.86, subdivision 3 , clauses (1) to (3);
126C.41, subdivisions 1 , 2, paragraph
2.31(a), and 3, paragraphs (b), (c), and (d);126C.43, subdivision 2 ; and
126C.48 , subdivision
2.326; and
2.33(iii) zero percent of the amount of the levy certified in the prior calendar year for the
2.34school district's general and community service funds, plus or minus auditor's adjustments,
2.35that remains after subtracting the referendum levy certified according to section126C.17
2.36 and the amount recognized according to item (ii).
3.1EFFECTIVE DATE.This section is effective July 1, 2013.
3.2 Sec. 2. Minnesota Statutes 2012, section 127A.45, subdivision 2, is amended to read:
3.3 Subd. 2. Definitions. (a) "Other district receipts" means payments by county
3.4treasurers pursuant to section276.10 , apportionments from the school endowment fund
3.5pursuant to section127A.33 , apportionments by the county auditor pursuant to section
3.6127A.34, subdivision 2
, and payments to school districts by the commissioner of revenue
3.7pursuant to chapter 298.
3.8(b) "Cumulative amount guaranteed" means the product of
3.9(1) the cumulative disbursement percentage shown in subdivision 3; times
3.10(2) the sum of
3.11(i) the current year aid payment percentage of the estimated aid and credit
3.12entitlements paid according to subdivision 13; plus
3.13(ii) 100 percent of the entitlements paid according to subdivisions 11 and 12; plus
3.14(iii) the other district receipts.
3.15(c) "Payment date" means the date on which state payments to districts are made
3.16by the electronic funds transfer method. If a payment date falls on a Saturday, a Sunday,
3.17or a weekday which is a legal holiday, the payment shall be made on the immediately
3.18preceding business day. The commissioner may make payments on dates other than
3.19those listed in subdivision 3, but only for portions of payments from any preceding
3.20payment dates which could not be processed by the electronic funds transfer method due
3.21to documented extenuating circumstances.
3.22(d) The current year aid payment percentage equals73 in fiscal year 2010 and 70 in
3.23fiscal year 2011, and 60 90 in fiscal years 2012 2014 and later.
3.24EFFECTIVE DATE.This section is effective July 1, 2013.
1.3district current year aid payment shift percentage to 90; eliminating the property
1.4tax recognition shift;amending Minnesota Statutes 2012, sections 123B.75,
1.5subdivision 5; 127A.45, subdivision 2.
1.6BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.7 Section 1. Minnesota Statutes 2012, section 123B.75, subdivision 5, is amended to read:
1.8 Subd. 5. Levy recognition.
1.9
1.10
1.11
1.12
1.13
1.14
1.15
1.16
1.17
1.18
1.19
1.20
1.21
1.22
1.23
1.24
1.25
2.1
2.2each year, the school district must recognize as revenue, in the fund for which the levy
2.3was made, the lesser of:
2.4(1) the sum of May, June, and July school district tax settlement revenue received in
2.5that calendar year, plus general education aid according to section
2.64
2.7(2) the sum of:
2.8(i) the greater of 48.6 percent of the referendum levy certified according to section
2.10according to section
2.11(ii) the entire amount of the levy certified in the prior calendar year according to
2.12section
2.13sections
2.14paragraph (a), and 3, paragraphs (b), (c), and (d);
2.15subdivision 6; plus
2.16(iii) 48.6 percent of the amount of the levy certified in the prior calendar year for the
2.17school district's general and community service funds, plus or minus auditor's adjustments,
2.18that remains after subtracting the referendum levy certified according to section
2.20(b) For fiscal year 2015 and later years, in June of each year, the school district must
2.21recognize as revenue, in the fund for which the levy was made, the lesser of:
2.22(1) the sum of May, June, and July school district tax settlement revenue received in
2.23that calendar year, plus general education aid according to section
2.244
2.25(2) the sum of:
2.26(i) 31 percent of the referendum levy certified according to section
2.27calendar year 2000;
2.28(ii) the entire amount of the levy certified in the prior calendar year according to
2.29section
2.30sections
2.31(a), and 3, paragraphs (b), (c), and (d);
2.326; and
2.33(iii) zero percent of the amount of the levy certified in the prior calendar year for the
2.34school district's general and community service funds, plus or minus auditor's adjustments,
2.35that remains after subtracting the referendum levy certified according to section
2.36
3.1EFFECTIVE DATE.This section is effective July 1, 2013.
3.2 Sec. 2. Minnesota Statutes 2012, section 127A.45, subdivision 2, is amended to read:
3.3 Subd. 2. Definitions. (a) "Other district receipts" means payments by county
3.4treasurers pursuant to section
3.5pursuant to section
3.7pursuant to chapter 298.
3.8(b) "Cumulative amount guaranteed" means the product of
3.9(1) the cumulative disbursement percentage shown in subdivision 3; times
3.10(2) the sum of
3.11(i) the current year aid payment percentage of the estimated aid and credit
3.12entitlements paid according to subdivision 13; plus
3.13(ii) 100 percent of the entitlements paid according to subdivisions 11 and 12; plus
3.14(iii) the other district receipts.
3.15(c) "Payment date" means the date on which state payments to districts are made
3.16by the electronic funds transfer method. If a payment date falls on a Saturday, a Sunday,
3.17or a weekday which is a legal holiday, the payment shall be made on the immediately
3.18preceding business day. The commissioner may make payments on dates other than
3.19those listed in subdivision 3, but only for portions of payments from any preceding
3.20payment dates which could not be processed by the electronic funds transfer method due
3.21to documented extenuating circumstances.
3.22(d) The current year aid payment percentage equals
3.23
3.24EFFECTIVE DATE.This section is effective July 1, 2013.
