Bill Text: CA AB2008 | 2011-2012 | Regular Session | Amended
Bill Title: Education finance: revenue limits.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2012-05-25 - In committee: Set, second hearing. Held under submission. [AB2008 Detail]
Download: California-2011-AB2008-Amended.html
BILL NUMBER: AB 2008 AMENDED
BILL TEXT
AMENDED IN ASSEMBLY MARCH 14, 2012
INTRODUCED BY Assembly Member Bradford
FEBRUARY 23, 2012
An act to amend Sections 42238 and 42238.485 of, and to add and
repeal Section 42241.2 of, the Education Code, relating to education
finance.
LEGISLATIVE COUNSEL'S DIGEST
AB 2008, as amended, Bradford. Education finance: revenue limits.
(1) Existing law requires the county superintendent of schools to
determine a revenue limit for each school district in the county
pursuant to a specified formula based on the base revenue limit of
the school district for the prior year, adjusted for inflation, and
the average daily attendance for the entire school district. Existing
law requires the base revenue limit for each school district for the
2010-11 fiscal year to include an adjustment computed as specified
and related to funding incentives to increase beginning teachers'
salaries and funding for Meals for Needy Pupils programs. Existing
law requires the Superintendent of Public Instruction to calculate
the amount of this adjustment for each school district, as specified.
This bill would defer until the 2014-15 fiscal year that portion
of the 2010-11 fiscal year adjustment related to funding for Meals
for Needy Pupils programs.
(1) Existing law requires the county superintendent of schools to
determine a revenue limit for each school district in the county by,
in part, calculating a base revenue limit for a fiscal year by adding
a specified inflation adjustment, specified equalization adjustment,
and specified add-ons to the base revenue limit for the prior fiscal
year. Existing law requires the Superintendent of Public
Instruction, for the 2011-12 fiscal year and each fiscal year
thereafter, to compute an add-on for each school district by adding a
specified inflation adjustment to the amount of the add-on computed
in the 2010-11 fiscal year, which is based, in part, on a specified
adjustment.
This bill would instead require the Superintendent, for the
2011-12 fiscal year and each fiscal year thereafter, to compute the
add-on for each school district in a different manner by, among other
things, multiplying the sum of 1.0 plus the percentage change
determined pursuant to a specified provision.
(2) Existing law requires the Superintendent, for the 2010-11
fiscal year, to compute an adjustment for each school district by
dividing each school district's 2007-08 fiscal year average daily
attendance into the sum of funding for Meals for Needy Pupils
programs and funding for incentives to increase beginning teachers'
salaries received by the school district for the 2007-08 fiscal year
pursuant to specified provisions.
This bill would instead require the Superintendent, for the
2014-15 fiscal year, to compute an adjustment for each school
district by dividing each school district's 2009-10 fiscal year
average daily attendance into funding for Meals for Needy Pupils
programs received by the school district for the 2009-10 fiscal year.
(2)
(3) A former provision, which became inoperative on
July 1, 2010, and was repealed on January 1, 2011, authorized an
adjustment of the revenue limit of a school district to reflect
funding for Meals for Needy Pupils programs.
This bill would reenact this authorization, which would be
operative until July 1, 2014.
Vote: majority. Appropriation: no. Fiscal committee: yes.
State-mandated local program: no.
THE PEOPLE OF THE STATE OF CALIFORNIA DO ENACT AS FOLLOWS:
SECTION 1. Section 42238 of the Education Code is amended to read:
42238. (a) For the 1984-85 fiscal year and each fiscal year
thereafter, the county superintendent of schools shall determine a
revenue limit for each school district in the county pursuant to this
section.
(b) The base revenue limit for a fiscal year shall be determined
by adding to the base revenue limit for the prior fiscal year the
following amounts:
(1) The inflation adjustment specified in Section 42238.1.
(2) For the 1995-96 fiscal year, the equalization adjustment
specified in Section 42238.4.
(3) For the 1996-97 fiscal year, the equalization adjustments
specified in Sections 42238.41, 42238.42, and 42238.43.
(4) For the 1985-86 fiscal year, the amount per unit of average
daily attendance received in the 1984-85 fiscal year pursuant to
Section 42238.7.
(5) For the 1985-86, 1986-87, and 1987-88 fiscal years, the amount
per unit of average daily attendance received in the prior fiscal
year pursuant to Section 42238.8.
(6) For the 2004-05 fiscal year, the equalization adjustment
specified in Section 42238.44.
(7) For the 2006-07 fiscal year, the equalization adjustment
specified in Section 42238.48.
(8) For the 2011-12 fiscal year, the equalization adjustment
specified in Section 42238.49.
(c) (1) (A) For the 2011-12 fiscal year, the Superintendent shall
compute an add-on for each school district by multiplying the sum of
1.0 plus the percentage change determined pursuant to subdivision (b)
of Section 42238.1 by the adjustment specified in subdivision (a) of
Section 42238.485 , as it read on January 1, 2011 .
(B) For the 2012-13 and 2013-14 fiscal years, the Superintendent
shall compute an add-on for each school district by multiplying the
sum of 1.0 plus the percentage change determined pursuant to
subdivision (b) of Section 42238.1 by the amount computed pursuant to
this paragraph for the prior fiscal year.
(C) For the 2014-15 fiscal year, the Superintendent shall compute
an add-on for each school district by adding the amount computed
pursuant to this paragraph for the prior fiscal year to the
adjustment specified in subdivision (a) of Section 42238.485 and
multiplying that sum by the sum of 1.0 plus the percentage change
determined pursuant to subdivision (b) of Section 42238.1.
(D) For the 2015-16 fiscal year and each fiscal year thereafter,
the Superintendent shall compute an add-on for each school district
by multiplying the sum of 1.0 plus the percentage change determined
pursuant to subdivision (b) of Section 42238.1 by the amount computed
pursuant to this paragraph for the prior fiscal year.
(2) Commencing with the 2010-11 fiscal year, the Superintendent
shall compute an add-on for each school district by dividing each
school district's fiscal year average daily attendance computed
pursuant to Section 42238.5 by the total adjustments in funding for
each district made for the 2007-08 fiscal year pursuant to Section
42238.22, as it read on January 1, 2009.
(d) The sum of the base revenue limit computed pursuant to
subdivision (b) and the add-on computed pursuant to subdivision (c)
shall be multiplied by the district average daily attendance computed
pursuant to Section 42238.5.
(e) For districts electing to compute units of average daily
attendance pursuant to paragraph (2) of subdivision (a) of Section
42238.5, the amount computed pursuant to Article 4 (commencing with
Section 42280) shall be added to the amount computed in subdivision
(c) or (d), as appropriate.
(f) For the 1984-85 fiscal year only, the county superintendent
shall reduce the total revenue limit computed in this section by the
amount of the decreased employer contributions to the Public
Employees' Retirement System resulting from enactment of Chapter 330
of the Statutes of 1982, offset by any increase in those
contributions, as of the 1983-84 fiscal year, resulting from
subsequent changes in employer contribution rates.
(g) The reduction required by subdivision (f) shall be calculated
as follows:
(1) Determine the amount of employer contributions that would have
been made in the 1983-84 fiscal year if the applicable Public
Employees' Retirement System employer contribution rate in effect
immediately before the enactment of Chapter 330 of the Statutes of
1982 was in effect during the 1983-84 fiscal year.
(2) Subtract from the amount determined in paragraph (1) the
greater of subparagraph (A) or (B):
(A) The amount of employer contributions that would have been made
in the 1983-84 fiscal year if the applicable Public Employees'
Retirement System employer contribution rate in effect immediately
after the enactment of Chapter 330 of the Statutes of 1982 was in
effect during the 1983-84 fiscal year.
(B) The actual amount of employer contributions made to the Public
Employees' Retirement System in the 1983-84 fiscal year.
(3) For purposes of this subdivision, employer contributions to
the Public Employees' Retirement System for either of the following
shall be excluded from the calculation specified above:
(A) Positions supported totally by federal funds that were subject
to supplanting restrictions.
(B) Positions supported, to the extent of employer contributions
not exceeding twenty-five thousand dollars ($25,000) by a single
educational agency, from a revenue source determined on the basis of
equity to be properly excludable from the provisions of this
subdivision by the Superintendent with the approval of the Director
of Finance.
(4) For accounting purposes, the reduction made by this
subdivision may be reflected as an expenditure from appropriate
sources of revenue as directed by the Superintendent.
(h) The Superintendent shall apportion to each school district the
amount determined in this section less the sum of:
(1) The district's property tax revenue received pursuant to
Chapter 3.5 (commencing with Section 75) of, and Chapter 6
(commencing with Section 95) of, Part 0.5 of Division 1 of the
Revenue and Taxation Code.
(2) The amount, if any, received pursuant to Part 18.5 (commencing
with Section 38101) of Division 2 of the Revenue and Taxation Code.
(3) The amount, if any, received pursuant to Chapter 3 (commencing
with Section 16140) of Part 1 of Division 4 of Title 2 of the
Government Code.
(4) Prior years' taxes and taxes on the unsecured roll.
(5) Fifty percent of the amount received pursuant to Section
41603.
(6) The amount, if any, received pursuant to the Community
Redevelopment Law (Part 1 (commencing with Section 33000) of Division
24 of the Health and Safety Code), except for any amount received
pursuant to Section 33401 or 33676 of the Health and Safety Code that
is used for land acquisition, facility construction, reconstruction,
or remodeling, or deferred maintenance, except for any amount
received pursuant to Section 33492.15 of,
paragraph (4) of subdivision (a) of Section 33607.5 of, or
Section 33492.15 of, or Section 33607.7 of, the
Health and Safety Code that is allocated exclusively for educational
facilities.
(7) For a unified school district, other than a unified school
district that has converted all of its schools to charter status
pursuant to Section 47606, the amount of statewide average
general-purpose funding per unit of average daily attendance received
by school districts for each of four grade level ranges, as computed
by the department pursuant to Section 47633, multiplied by the
average daily attendance, in corresponding grade level ranges, of any
pupils who attend charter schools funded pursuant to Chapter 6
(commencing with Section 47630) of Part 26.8 of Division 4 for which
the district is the sponsoring local educational agency, as defined
in Section 47632, and who reside in and would otherwise have been
eligible to attend a noncharter school of the district.
(i) A transfer of pupils of grades 7 and 8 between an elementary
school district and a high school district shall not result in the
receiving district receiving a revenue limit apportionment for those
pupils that exceeds 105 percent of the statewide average revenue
limit for the type and size of the receiving school district.
SEC. 2. Section 42238.485 of the Education Code is amended to
read:
42238.485. (a) For the 2010-11 fiscal year, the Superintendent
shall compute an adjustment for each school district by dividing each
school district's 2007-08 fiscal year average daily attendance into
funding incentives to increase beginning teachers' salaries received
by the school district for the 2007-08 fiscal year pursuant to
Sections 45023.1 and 45023.4, as those sections read on January 1,
2009.
(b)
42238.485. (a) For the 2014-15 fiscal year,
the Superintendent shall compute an adjustment for each school
district by dividing each school district's 2007-08
2009-10 fiscal year average daily attendance
into the funding for Meals for Needy Pupils programs received by the
school district for the 2007-08 2009-10
fiscal year pursuant to former Section 42241.2, as it read on
January 1, 2010 2009 .
(c)
(b) For purposes of this section, average daily
attendance shall be computed pursuant to Section 42238.5.
(d)
(c) Notwithstanding any other provision of this
section, no funding specified in this section shall be added to the
adjustment computed pursuant to subdivision (a) or (b)
if that funding is currently included in a school district'
s base revenue limit calculated pursuant to Section 42238.
SEC. 3. Section 42241.2 is added to the Education Code, to read:
42241.2. (a) A school district may add, in the computation of the
district's revenue limit pursuant to Section 42238 for the current
fiscal year, the amount computed in the preceding fiscal year for
Meals for Needy Pupils programs (Article 11 (commencing with Section
49550) of Chapter 9 of Part 27 of Division 4) multiplied by the sum
of 1.0 plus the percentage change determined pursuant to subdivision
(b) of Section 42238.1.
(b) This section shall remain in effect only until July 1, 2014,
and, as of January 1, 2015, is repealed, unless a later enacted
statute, that is enacted before January 1, 2015, deletes or extends
that date.
