Session of 2000
         
HOUSE BILL No. 2901
         
By Committee on Appropriations
         
2-8
         

  9             AN  ACT concerning school district finance; increasing base state aid per
10             pupil; affecting determination of low enrollment and correlation
11             weightings; revising the general fund property tax levy rate; amending
12             K.S.A. 1999 Supp. 72-6407, 72-6410, 72-6412, 72-6431 and 72-6442
13             and repealing the existing sections.
14      
15       Be it enacted by the Legislature of the State of Kansas:
16             Section  1. K.S.A. 1999 Supp. 72-6407 is hereby amended to read as
17       follows: 72-6407. (a) "Pupil" means any person who is regularly enrolled
18       in a district and attending kindergarten or any of the grades one through
19       12 maintained by the district or who is regularly enrolled in a district and
20       attending kindergarten or any of the grades one through 12 in another
21       district in accordance with an agreement entered into under authority of
22       K.S.A. 72-8233, and amendments thereto, or who is regularly enrolled in
23       a district and attending special education services provided for preschool-
24       aged exceptional children by the district. Except as otherwise provided
25       in this subsection, a pupil in attendance full time shall be counted as one
26       pupil. A pupil in attendance part time shall be counted as that proportion
27       of one pupil (to the nearest 1/10) that the pupil's attendance bears to full-
28       time attendance. A pupil attending kindergarten shall be counted as 1/2
29       pupil. A pupil enrolled in and attending an institution of postsecondary
30       education which is authorized under the laws of this state to award aca-
31       demic degrees shall be counted as one pupil if the pupil's postsecondary
32       education enrollment and attendance together with the pupil's attend-
33       ance in either of the grades 11 or 12 is at least 5/6 time, otherwise the
34       pupil shall be counted as that proportion of one pupil (to the nearest 1/10)
35       that the total time of the pupil's postsecondary education attendance and
36       attendance in grade 11 or 12, as applicable, bears to full-time attendance.
37       A pupil enrolled in and attending an area vocational school, area voca-
38       tional-technical school or approved vocational education program shall be
39       counted as one pupil if the pupil's vocational education enrollment and
40       attendance together with the pupil's attendance in any of grades nine
41       through 12 is at least 5/6 time, otherwise the pupil shall be counted as that
42       proportion of one pupil (to the nearest 1/10) that the total time of the
43       pupil's vocational education attendance and attendance in any of grades


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  1       nine through 12 bears to full-time attendance. A pupil enrolled in a dis-
  2       trict and attending special education services, except special education
  3       services for preschool-aged exceptional children, provided for by the dis-
  4       trict shall be counted as one pupil. A pupil enrolled in a district and
  5       attending special education services for preschool-aged exceptional chil-
  6       dren provided for by the district shall be counted as 1/2 pupil. A preschool-
  7       aged at-risk pupil enrolled in a district and receiving services under an
  8       approved at-risk pupil assistance plan maintained by the district shall be
  9       counted as 1/2 pupil. A pupil in the custody of the secretary of social and
10       rehabilitation services and enrolled in unified school district No. 259,
11       Sedgwick county, Kansas, but housed, maintained, and receiving educa-
12       tional services at the Judge James V. Riddel Boys Ranch, shall be counted
13       as two pupils. A pupil residing at the Flint Hills job corps center shall not
14       be counted. A pupil confined in and receiving educational services pro-
15       vided for by a district at a juvenile detention facility shall not be counted.
16       A pupil enrolled in a district but housed, maintained, and receiving ed-
17       ucational services at a state institution shall not be counted.
18             (b) "Preschool-aged exceptional children" means exceptional chil-
19       dren, except gifted children, who have attained the age of three years but
20       are under the age of eligibility for attendance at kindergarten.
21             (c) "At-risk pupils" means pupils who are eligible for free meals un-
22       der the national school lunch act and who are enrolled in a district which
23       maintains an approved at-risk pupil assistance plan.
24             (d) "Preschool-aged at-risk pupil" means an at-risk pupil who has
25       attained the age of four years, is under the age of eligibility for attendance
26       at kindergarten, and has been selected by the state board in accordance
27       with guidelines consonant with guidelines governing the selection of pu-
28       pils for participation in head start programs. The state board shall select
29       not more than 1,794 preschool-aged at-risk pupils to be counted in any
30       school year.
31             (e) "Enrollment" means, for districts scheduling the school days or
32       school hours of the school term on a trimestral or quarterly basis, the
33       number of pupils regularly enrolled in the district on September 20 plus
34       the number of pupils regularly enrolled in the district on February 20
35       less the number of pupils regularly enrolled on February 20 who were
36       counted in the enrollment of the district on September 20; and for dis-
37       tricts not hereinbefore specified, the number of pupils regularly enrolled
38       in the district on September 20. Notwithstanding the foregoing, if en-
39       rollment in a district in any school year has decreased from enrollment
40       in the preceding school year, enrollment of the district in the current
41       school year means whichever is the greater of (1) enrollment in the pre-
42       ceding school year minus enrollment in such school year of preschool-
43       aged at-risk pupils, if any such pupils were enrolled, plus enrollment in


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  1       the current school year of preschool-aged at-risk pupils, if any such pupils
  2       are enrolled, or (2) the sum of enrollment in the current school year of
  3       preschool-aged at-risk pupils, if any such pupils are enrolled and the av-
  4       erage (mean) of the sum of (A) enrollment of the district in the current
  5       school year minus enrollment in such school year of preschool-aged at-
  6       risk pupils, if any such pupils are enrolled and (B) enrollment in the
  7       preceding school year minus enrollment in such school year of preschool-
  8       aged at-risk pupils, if any such pupils were enrolled and (C) enrollment
  9       in the school year next preceding the preceding school year minus en-
10       rollment in such school year of preschool-aged at-risk pupils, if any such
11       pupils were enrolled.
12             (f) "Adjusted enrollment" means enrollment adjusted by adding at-
13       risk pupil weighting, program weighting, low enrollment weighting, if any,
14       correlation weighting, if any, school facilities weighting, if any, ancillary
15       school facilities weighting, if any, and transportation weighting to
16       enrollment.
17             (g) "At-risk pupil weighting" means an addend component assigned
18       to enrollment of districts on the basis of enrollment of at-risk pupils.
19             (h) "Program weighting" means an addend component assigned to
20       enrollment of districts on the basis of pupil attendance in educational
21       programs which differ in cost from regular educational programs.
22             (i) "Low enrollment weighting" means an addend component as-
23       signed to enrollment of districts having under 1,725 1,700 enrollment on
24       the basis of costs attributable to maintenance of educational programs by
25       such districts in comparison with costs attributable to maintenance of
26       educational programs by districts having 1,725 1,700 or over enrollment.
27             (j) "School facilities weighting" means an addend component as-
28       signed to enrollment of districts on the basis of costs attributable to com-
29       mencing operation of new school facilities. School facilities weighting may
30       be assigned to enrollment of a district only if the district has adopted a
31       local option budget and budgeted therein the total amount authorized for
32       the school year. School facilities weighting may be assigned to enrollment
33       of the district only in the school year in which operation of a new school
34       facility is commenced and in the next succeeding school year.
35             (k) "Transportation weighting" means an addend component as-
36       signed to enrollment of districts on the basis of costs attributable to the
37       provision or furnishing of transportation.
38             (l) "Correlation weighting" means an addend component assigned to
39       enrollment of districts having 1,725 1,700 or over enrollment on the basis
40       of costs attributable to maintenance of educational programs by such
41       districts as a correlate to low enrollment weighting assigned to enrollment
42       of districts having under 1,725 1,700 enrollment.
43             (m) "Ancillary school facilities weighting" means an addend compo-


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  1       nent assigned to enrollment of districts to which the provisions of K.S.A.
  2       1999 Supp. 72-6441, and amendments thereto, apply on the basis of costs
  3       attributable to commencing operation of new school facilities. Ancillary
  4       school facilities weighting may be assigned to enrollment of a district only
  5       if the district has levied a tax under authority of K.S.A. 1999 Supp. 72-
  6       6441, and amendments thereto, and remitted the proceeds from such tax
  7       to the state treasurer. Ancillary school facilities weighting is in addition
  8       to assignment of school facilities weighting to enrollment of any district
  9       eligible for such weighting.
10             (n) "Juvenile detention facility" means any community juvenile cor-
11       rections center or facility, the Forbes Juvenile Attention Facility, the
12       Sappa Valley Youth Ranch of Oberlin, the Parkview Passages Residential
13       Treatment Center of Topeka, Charter Wichita Behavior Health System,
14       L.L.C. and Salvation Army/Koch Center Youth Services.
15             Sec.  2. K.S.A. 1999 Supp. 72-6410 is hereby amended to read as
16       follows: 72-6410. (a) "State financial aid" means an amount equal to the
17       product obtained by multiplying base state aid per pupil by the adjusted
18       enrollment of a district.
19             (b) "Base state aid per pupil" means an amount of state financial aid
20       per pupil. Subject to the other provisions of this subsection, the amount
21       of base state aid per pupil is $3,770 in the 1999-2000 school year and
22       $3,820 in the 2000-01 school year and in school years thereafter $3,837.
23       The amount of base state aid per pupil is subject to reduction commen-
24       surate with any reduction under K.S.A. 75-6704, and amendments
25       thereto, in the amount of the appropriation from the state general fund
26       for general state aid. If the amount of appropriations for general state aid
27       is insufficient to pay in full the amount each district is entitled to receive
28       for any school year, the amount of base state aid per pupil for such school
29       year is subject to reduction commensurate with the amount of the
30       insufficiency.
31             (c) "Local effort" means the sum of an amount equal to the proceeds
32       from the tax levied under authority of K.S.A. 72-6431, and amendments
33       thereto, and an amount equal to any unexpended and unencumbered
34       balance remaining in the general fund of the district, except amounts
35       received by the district and authorized to be expended for the purposes
36       specified in K.S.A. 72-6430, and amendments thereto, and an amount
37       equal to any unexpended and unencumbered balances remaining in the
38       program weighted funds of the district, except any amount in the voca-
39       tional education fund of the district if the district is operating an area
40       vocational school, and an amount equal to any remaining proceeds from
41       taxes levied under authority of K.S.A. 72-7056 and 72-7072, and amend-
42       ments thereto, prior to the repeal of such statutory sections, and an
43       amount equal to the amount deposited in the general fund in the current


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  1       school year from amounts received in such year by the district under the
  2       provisions of subsection (a) of K.S.A. 72-1046a, and amendments thereto,
  3       and an amount equal to the amount deposited in the general fund in the
  4       current school year from amounts received in such year by the district
  5       pursuant to contracts made and entered into under authority of K.S.A.
  6       72-6757, and amendments thereto, and an amount equal to the amount
  7       credited to the general fund in the current school year from amounts
  8       distributed in such year to the district under the provisions of articles 17
  9       and 34 of chapter 12 of Kansas Statutes Annotated and under the pro-
10       visions of articles 42 and 51 of chapter 79 of Kansas Statutes Annotated,
11       and an amount equal to 75% of the federal impact aid of the district.
12             (d) "Federal impact aid" means an amount equal to the federally
13       qualified percentage of the amount of moneys a district receives in the
14       current school year under the provisions of title I of public law 874 and
15       congressional appropriations therefor, excluding amounts received for as-
16       sistance in cases of major disaster and amounts received under the low-
17       rent housing program. The amount of federal impact aid defined herein
18       as an amount equal to the federally qualified percentage of the amount
19       of moneys provided for the district under title I of public law 874 shall
20       be determined by the state board in accordance with terms and conditions
21       imposed under the provisions of the public law and rules and regulations
22       thereunder.
23             Sec.  3. K.S.A. 1999 Supp. 72-6412 is hereby amended to read as
24       follows: 72-6412. The low enrollment weighting of each district with un-
25       der 1,725 1,700 enrollment shall be determined by the state board as
26       follows:
27             (a) Determine the amount of the median budget per pupil for the
28       1991-92 school year of districts with 75-125 enrollment in such school
29       year;
30             (b) determine the amount of the median budget per pupil for the
31       1991-92 school year of districts with 200-399 enrollment in such school
32       year;
33             (c) determine the amount of the median budget per pupil for the
34       1991-92 school year of districts with 1,900 or over enrollment;
35             (d) prescribe a schedule amount for each of the districts by preparing
36       a schedule based upon an accepted mathematical formula and derived
37       from a linear transition between (1) the median budgets per pupil deter-
38       mined under (a) and (b), and (2) the median budgets per pupil deter-
39       mined under (b) and (c). The schedule amount for districts with 0-99
40       enrollment is an amount equal to the amount of the median budget per
41       pupil determined under (a). The schedule amount for districts with 100-
42       299 enrollment is the amount derived from the linear transition under
43       (1). The schedule amount for districts with 300-1,899 enrollment is the


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  1       amount derived from the linear transition under (2);
  2             (e) for districts with 0-99 enrollment:
  3             (1) Subtract the amount determined under (c) from the amount de-
  4       termined under (a);
  5             (2) divide the remainder obtained under (1) by the amount deter-
  6       mined under (c);
  7             (3) multiply the quotient obtained under (2) by the enrollment of the
  8       district in the current school year. The product is the low enrollment
  9       weighting of the district;
10             (f) for districts with 100-299 enrollment:
11             (1) Subtract the amount determined under (c) from the schedule
12       amount of the district;
13             (2) divide the remainder obtained under (1) by the amount deter-
14       mined under (c);
15             (3) multiply the quotient obtained under (2) by the enrollment of the
16       district in the current school year. The product is the low enrollment
17       weighting of the district;
18             (g) for districts with 300-1,724 300-1,699 enrollment:
19             (1) Subtract the amount determined under (c) from the schedule
20       amount of the district;
21             (2) divide the remainder obtained under (1) by the amount deter-
22       mined under (c);
23             (3) multiply the quotient obtained under (2) by the enrollment of the
24       district in the current school year. The product is the low enrollment
25       weighting of the district.
26             Sec.  4. K.S.A. 1999 Supp. 72-6431 is hereby amended to read as
27       follows: 72-6431. (a) The board of each district shall levy an ad valorem
28       tax upon the taxable tangible property of the district in the school years
29       specified in subsection (b) for the purpose of:
30             (1) Financing that portion of the district's general fund budget which
31       is not financed from any other source provided by law;
32             (2) paying a portion of the costs of operating and maintaining public
33       schools in partial fulfillment of the constitutional obligation of the legis-
34       lature to finance the educational interests of the state; and
35             (3) with respect to any redevelopment district established prior to
36       July 1, 1997, pursuant to K.S.A. 12-1771, and amendments thereto, pay-
37       ing a portion of the principal and interest on bonds issued by cities under
38       authority of K.S.A. 12-1774, and amendments thereto, for the financing
39       of redevelopment projects upon property located within the district.
40             (b) The tax required under subsection (a) shall be levied at a rate of
41       20 22 mills in the 1999-2000 school year and in the 2000-01 school year
42       and in the 2001-02 school year.
43             (c) The proceeds from the tax levied by a district under authority of


7

  1       this section, except the proceeds of such tax levied for the purpose of
  2       paying a portion of the principal and interest on bonds issued by cities
  3       under authority of K.S.A. 12-1774, and amendments thereto, for the fi-
  4       nancing of redevelopment projects upon property located within the dis-
  5       trict, shall be deposited in the general fund of the district.
  6             (d) On June 1 of each year, the amount, if any, by which a district's
  7       local effort exceeds the amount of the district's state financial aid, as
  8       determined by the state board, shall be remitted to the state treasurer.
  9       Upon receipt of any such remittance, the state treasurer shall deposit the
10       same in the state treasury to the credit of the state school district finance
11       fund.
12             (e) No district shall proceed under K.S.A. 79-1964, 79-1964a or 79-
13       1964b, and amendments to such sections.
14             Sec.  5. K.S.A. 1999 Supp. 72-6442 is hereby amended to read as
15       follows: 72-6442. The correlation weighting of each district with 1,725
16       1,700 or over enrollment shall be determined by the state board as
17       follows:
18             (a) Determine the schedule amount for a district with 1,725 1,700
19       enrollment as derived from the linear transition under (d) of K.S.A. 72-
20       6412, and amendments thereto, and subtract the amount determined
21       under (c) of K.S.A. 72-6412, and amendments thereto, from the schedule
22       amount so determined;
23             (b) divide the remainder obtained under (a) by the amount deter-
24       mined under (c) of K.S.A. 72-6412, and amendments thereto, and mul-
25       tiply the quotient by the enrollment of the district in the current school
26       year. The product is the correlation weighting of the district. 
27       Sec.  6. K.S.A. 1999 Supp. 72-6407, 72-6410, 72-6412, 72-6431 and
28       72-6442 are hereby repealed.
29        Sec.  7. This act shall take effect and be in force from and after its
30       publication in the statute book.