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9 AN ACT concerning school district finance; affecting the determination 10 of school facilities weighting; relating to the tax levy authorized to be 11 made by certain districts for the purpose of paying costs attributable 12 to operation of new school facilities; amending K.S.A. 72-6415 and 13 K.S.A. 1996 Supp. 72-6441 and repealing the existing sections. 14 15 Be it enacted by the Legislature of the State of Kansas: 16 Section 1. On July 1, 1997, K.S.A. 72-6415 shall be and is hereby 17 amended to read as follows: 72-6415.(a)The school facilities weighting 18 of each district shall be determined in each school year in which such 19 weighting may be assigned to enrollment of the district as follows: 20 (1) Determine the number of pupils, included in enrollment of the 21 district, who are attending a new school facility; 22 (2) multiply the number of pupils determined under (1) by.25.50. 23 The product is the school facilities weighting of the district. 24(b) The provisions of this section shall take effect and be in force25from and after July 1, 1992.26 Sec. 2. On July 1, 1997, K.S.A. 1996 Supp. 72-6441 shall be and is 27 hereby amended to read as follows: 72-6441. (a) (1) The board of any 28 district to which the provisions of this subsection apply may levy an ad 29 valorem tax on the taxable tangible property of the district each year for 30 a period of time not to exceed two years in an amount not to exceed the 31 amount authorized by the state board of tax appeals under this subsection 32 for the purpose of financing that portion of the costs attributable to com- 33 mencing operation of one or more new school facilities which is not fi- 34 nanced from any other source provided by law. The state board of tax 35 appeals may authorize the district to make a levy which will produce an 36 amount that is not greater than the difference between the amount of 37 costs directly attributable to commencing operation of one or more new 38 school facilities and the amount provided for such purpose under the 39 school district finance and quality performance act, including any amount 40 attributable to assignment of school facilities weighting to enrollment of 41 the district for each school year in which the district is eligible for such 42 weighting. If the district is not eligible, or will be ineligible, for school HB 2363
1 facilities weighting in any one or more years during the two-year period
2 for which the district is authorized to levy a tax under this subsection, the
3 state board of tax appeals may authorize the district to make a levy, in
4 such year or years of ineligibility, which will produce an amount that is
5 not greater than the actual amount of costs attributable to commencing
6 operation of the facility or facilities.
7 (2) The state board of tax appeals may adopt rules and regulations
8 necessary to properly effectuate the provisions of this subsection, includ-
9 ing rules relating to the evidence required in support of a district's claim
10 that the costs attributable to commencing operation of one or more new
11 school facilities are in excess of the amount provided for such purpose
12 under the school district finance and quality performance act.
13 (3) The provisions of this subsection apply to any district that (A)
14 commenced operation of one or more new school facilities in the school
15 year preceding the current school year or has commenced or will com-
16 mence operation of one or more new school facilities in the current school
17 year or any or all of the foregoing, and (B) is authorized to adopt and has
18 adopted a local option budget in an amount equal to the state prescribed
19 percentage of the amount of state financial aid determined for the district
20 in the current school year, and (C) is experiencing extraordinary enroll-
21 ment growth as determined by the state board of education.
22 (b) The board of any district that has levied an ad valorem tax on the
23 taxable tangible property of the district each year for a period of two years
24 under authority of subsection (a) for the purpose of financing a portion
25 of the costs attributable to commencing operation of one or more new
26 school facilities may continue to levy such a tax for such purpose under
27 authority of this subsection each year for an additional period of time not
28 to exceed three years in an amount not to exceed the amount computed
29 by the state board of education as provided in this subsection if the board
30 of the district determines that the costs attributable to commencing op-
31 eration of such new school facility or facilities are significantly greater
32 than the costs attributable to the operation of other school facilities in
33 the district. The tax authorized under this subsection may be levied at a
34 rate which will produce an amount that is not greater than the amount
35 computed by the state board of education as provided in this subsection.
36 In computing such amount, the state board shall (1) determine the
37 amount produced by the tax levied by the district under authority of
38 subsection (a) in the second year for which such tax was levied and add
39 to such amount the amount of general state aid directly attributable to
40 school facilities weighting that was received by the district in the same
41 year, and (2) compute 75% of the amount of the sum obtained under (1),
42 which computed amount is the amount the district may levy in the first
43 year of the three-year period for which the district may levy a tax under
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1 authority of this subsection, and (3) compute 50% of the amount of the
2 sum obtained under (1), which computed amount is the amount the dis-
3 trict may levy in the second year of the three-year period for which the
4 district may levy a tax under authority of this subsection, and (4) compute
5 25% of the amount of the sum obtained under (1), which computed
6 amount is the amount the district may levy in the third year of the three-
7 year period for which the district may levy a tax under authority of this
8 subsection.
9 (c) The proceeds from the tax levied by a district under authority of
10 this section shall be deposited in the supplemental general fund of the
11 district, budgeted in the local option budget of the district as an addition
12 to the amount of such budget adopted under authority of and in accor-
13 dance with the provisions of K.S.A. 72-6433, and amendments thereto,
14 and used exclusively to supplement amounts expended from the general
15 fund of the district for payment of the costs attributable to commencing
16 operation of new school facilities.
17 New Sec. 3. (a) For the purposes of the school district finance and
18 quality performance act, and notwithstanding any provision of the act to
19 the contrary, the school facilities weighting of each district to which the
20 provisions of this section apply shall be determined in the 1996-97 school
21 year as follows:
22 (1) Determine the number of pupils, included in enrollment of the
23 district, who are attending a new school facility;
24 (2) multiply the number of pupils determined under (1) by .33. The
25 product is the school facilities weighting of the district.
26 (b) For districts to which the provisions of this section apply, the
27 school facilities weighting prescribed under subsection (a) is in lieu of the
28 school facilities weighting prescribed under K.S.A. 72-6415, and amend-
29 ments thereto.
30 (c) For the purpose of assigning the school facilities weighting pre-
31 scribed under subsection (a) to enrollment of the districts to which the
32 provisions of this section apply, the term ``new school facility'' means any
33 school facility which a district commenced operating in the 1995-96
34 school year or in the 1996-97 school year.
35 (d) The provisions of this section apply to any district that (1) com-
36 menced operation of one or more new school facilities in the 1992-93
37 school year or in any school year succeeding the 1992-93 school year up
38 to and including the 1996-97 school year, and (2) is authorized to adopt
39 and has adopted a local option budget in an amount equal to the state
40 prescribed percentage of the amount of state financial aid determined for
41 the district in the current school year, and (3) is experiencing extraordi-
42 nary enrollment growth as determined by the state board of education,
43 and (4) has been authorized to levy an ad valorem tax on the taxable
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1 tangible property of the district under K.S.A. 1996 Supp. 72-6441, which 2 statutory section is repealed by this act, for the purpose of financing a 3 portion of the costs attributable to commencing operation of one or more 4 new school facilities. 5 (e) The provisions of this section shall expire on June 30, 1997. 6 Sec. 4. On July 1, 1997, K.S.A. 72-6415 and K.S.A. 1996 Supp. 72- 7 6441 shall be and are hereby repealed. 8 Sec. 5. This act shall take effect and be in force from and after its 9 publication in the Kansas register.