Bill Text: FL S1176 | 2013 | Regular Session | Introduced
Bill Title: School Surtax
Spectrum: Partisan Bill (Republican 1-0)
Status: (Failed) 2013-05-03 - Died in Education [S1176 Detail]
Download: Florida-2013-S1176-Introduced.html
Florida Senate - 2013 SB 1176
By Senator Simmons
10-01028-13 20131176__
1 A bill to be entitled
2 An act relating to the school surtax; amending s.
3 212.055, F.S.; allowing the school surtax to be used
4 for operational expenditures as well as fixed capital
5 outlay projects; requiring a school board to covenant
6 to decrease a capital local school property tax in
7 order to use surtax revenues for certain purposes;
8 defining the terms “new or existing school projects”
9 and “school facilities and campuses”; amending ss.
10 212.054, 1011.715, 1013.64, 1013.73, and 1013.736,
11 F.S.; conforming cross-references; providing an
12 effective date.
13
14 Be It Enacted by the Legislature of the State of Florida:
15
16 Section 1. Subsection (6) of section 212.055, Florida
17 Statutes, is amended to read:
18 212.055 Discretionary sales surtaxes; legislative intent;
19 authorization and use of proceeds.—It is the legislative intent
20 that any authorization for imposition of a discretionary sales
21 surtax shall be published in the Florida Statutes as a
22 subsection of this section, irrespective of the duration of the
23 levy. Each enactment shall specify the types of counties
24 authorized to levy; the rate or rates which may be imposed; the
25 maximum length of time the surtax may be imposed, if any; the
26 procedure which must be followed to secure voter approval, if
27 required; the purpose for which the proceeds may be expended;
28 and such other requirements as the Legislature may provide.
29 Taxable transactions and administrative procedures shall be as
30 provided in s. 212.054.
31 (6) SCHOOL CAPITAL OUTLAY SURTAX.—
32 (a) The school board in each county may levy, pursuant to
33 resolution conditioned to take effect only upon approval by a
34 majority vote of the electors of the county voting in a
35 referendum, a discretionary sales surtax at a rate that may not
36 exceed 0.5 percent.
37 (b) The resolution shall include a statement that provides
38 a brief and general description of the new or existing school
39 capital outlay projects to be funded by the surtax. The
40 statement shall conform to the requirements of s. 101.161 and
41 shall be placed on the ballot by the governing body of the
42 county. The following question shall be placed on the ballot:
43 ....FOR THE ....CENTS TAX
44 ....AGAINST THE ....CENTS TAX
45 (c) The resolution providing for the imposition of the
46 surtax shall set forth a plan for use of the surtax proceeds for
47 fixed capital expenditures or fixed capital costs associated
48 with the construction, reconstruction, or improvement of school
49 facilities and campuses that which have a useful life expectancy
50 of 5 or more years, and any land acquisition, land improvement,
51 design, and engineering costs related thereto. Additionally, The
52 plan may shall include the costs of retrofitting and providing
53 for technology implementation, including hardware and software,
54 for the various sites within the school district. The plan may
55 also include using surtax proceeds, and any interest accrued, on
56 operational expenditures associated with retaining qualified
57 teachers, protecting student academic programs, and maintaining
58 extracurricular student activities. Surtax revenues may be used
59 for the purpose of servicing bond indebtedness to finance
60 projects authorized by this subsection, and any interest accrued
61 thereto may be held in trust to finance such projects. However,
62 in order to use the surtax revenues for the purposes specified
63 in this paragraph, a school board shall covenant to decrease any
64 capital local school property tax levied pursuant to s.
65 1011.71(2) for as long as the school surtax remains in effect.
66 Neither the proceeds of the surtax nor any interest accrued
67 thereto shall be used for operational expenses.
68 (d) Surtax revenues collected by the Department of Revenue
69 pursuant to this subsection shall be distributed to the school
70 board imposing the surtax in accordance with law.
71 (e) As used in this subsection, the terms “new or existing
72 school projects” and “school facilities and campuses” may
73 include fixed capital expenditures, fixed capital costs, and
74 direct operating costs associated with facilities and campuses
75 of state universities and Florida College System institutions if
76 an interlocal agreement between and among the levying school
77 district and the corresponding state universities and Florida
78 College System institutions are adopted and approved by the
79 corresponding governing bodies of such entities, and if all
80 expenditures or costs are for the construction, reconstruction,
81 improvement, or operation of facilities and campuses located in
82 the county in which the surtax is approved.
83 Section 2. Subsection (7) of section 212.054, Florida
84 Statutes, is amended to read:
85 212.054 Discretionary sales surtax; limitations,
86 administration, and collection.—
87 (7)(a) The governing body of any county levying a
88 discretionary sales surtax or the school board of any county
89 levying the school capital outlay surtax authorized under by s.
90 212.055(6) shall notify the department within 10 days after
91 final adoption by ordinance or referendum of an imposition,
92 termination, or rate change of the surtax, but no later than
93 November 16 prior to the effective date. The notice must specify
94 the time period during which the surtax will be in effect and
95 the rate and must include a copy of the ordinance and such other
96 information as the department requires by rule. Failure to
97 timely provide such notification to the department shall result
98 in the delay of the effective date for a period of 1 year.
99 (b) In addition to the notification required by paragraph
100 (a), the governing body of any county proposing to levy a
101 discretionary sales surtax or the school board of any county
102 proposing to levy the school capital outlay surtax authorized
103 under by s. 212.055(6) shall notify the department by October 1
104 if the referendum or consideration of the ordinance that would
105 result in imposition, termination, or rate change of the surtax
106 is scheduled to occur on or after October 1 of that year.
107 Failure to timely provide such notification to the department
108 shall result in the delay of the effective date for a period of
109 1 year.
110 Section 3. Section 1011.715, Florida Statutes, is amended
111 to read:
112 1011.715 Resolution regarding school capital outlay
113 surcharge.—The resolution of a district school board providing
114 for the imposition of the school capital outlay surtax
115 authorized under in s. 212.055(6) may include a covenant by the
116 district school board to decrease the capital local school
117 property tax levied pursuant to s. 1011.71(2) and to maintain
118 that tax at the reduced millage as long as the surtax is in
119 effect. The resolution may also provide that the surtax sunsets
120 shall sunset on December 31 of any year in which the district
121 school board levies the capital property tax under s. 1011.71(2)
122 at a millage rate in excess of the reduced millage rate promised
123 in the resolution. Finally, If the surtax revenues are pledged
124 to service bonded indebtedness, the district school board may
125 covenant not to levy the capital property tax under s.
126 1011.71(2) at a millage rate in excess of the reduced millage
127 rate promised in the resolution.
128 Section 4. Paragraph (a) of subsection (2) of section
129 1013.64, Florida Statutes, is amended to read:
130 1013.64 Funds for comprehensive educational plant needs;
131 construction cost maximums for school district capital
132 projects.—Allocations from the Public Education Capital Outlay
133 and Debt Service Trust Fund to the various boards for capital
134 outlay projects shall be determined as follows:
135 (2)(a) The department shall establish, as a part of the
136 Public Education Capital Outlay and Debt Service Trust Fund, a
137 separate account, in an amount determined by the Legislature, to
138 be known as the “Special Facility Construction Account.” The
139 Special Facility Construction account shall be used to provide
140 necessary construction funds to school districts that which have
141 urgent construction needs but that currently which lack
142 sufficient resources at present, and cannot reasonably
143 anticipate obtaining sufficient resources within the period of
144 the next 3 years, for these purposes from currently authorized
145 sources of capital outlay revenue. A school district requesting
146 funding from the Special Facility Construction account shall
147 submit one specific construction project, not to exceed one
148 complete educational plant, to the Special Facility Construction
149 Committee. A No district may not shall receive funding for more
150 than one approved project in any 3-year period. The first year
151 of the 3-year period shall be the first year a district receives
152 an appropriation. The department shall encourage a construction
153 program that reduces the average size of schools in the
154 district. The request must meet the following criteria to be
155 considered by the committee:
156 1. The project must be deemed a critical need and must be
157 recommended for funding by the Special Facility Construction
158 Committee. Before Prior to developing plans for the proposed
159 facility, the district school board must request a
160 preapplication review by the Special Facility Construction
161 Committee or a project review subcommittee convened by the
162 committee that includes to include two representatives of the
163 department and two staff from school districts not eligible to
164 participate in the program. Within 60 days after receiving the
165 preapplication review request, the committee or subcommittee
166 must meet in the school district to review the project proposal
167 and existing facilities. To determine whether the proposed
168 project is a critical need, the committee or subcommittee shall
169 consider, at a minimum, the capacity of all existing facilities
170 within the district as determined by the Florida Inventory of
171 School Houses; the district’s pattern of student growth; the
172 district’s existing and projected capital outlay full-time
173 equivalent student enrollment as determined by the department;
174 the district’s existing satisfactory student stations; the use
175 of all existing district property and facilities; grade level
176 configurations; and any other information that may affect the
177 need for the proposed project.
178 2. The construction project must be recommended in the most
179 recent survey or surveys by the district under the rules of the
180 State Board of Education.
181 3. The construction project must appear on the district’s
182 approved project priority list under the rules of the State
183 Board of Education.
184 4. The district must have selected and had approved a site
185 for the construction project in compliance with s. 1013.36 and
186 the rules of the State Board of Education.
187 5. The district shall have developed a district school
188 board adopted list of facilities that do not exceed the norm for
189 net square feet occupancy requirements under the State
190 Requirements for Educational Facilities, using all possible
191 programmatic combinations for multiple use of space to obtain
192 maximum daily use of all spaces within the facility under
193 consideration.
194 6. Upon construction, the total cost per student station,
195 including change orders, may must not exceed the cost per
196 student station as provided in subsection (6).
197 7. There shall be an agreement signed by The district
198 school board must have signed an agreement stating that it will
199 advertise for bids within 30 days after of receipt of its
200 encumbrance authorization from the department.
201 8. The district shall, at the time of the request and for
202 the next a continuing period of 3 years, levy the maximum
203 millage against their nonexempt assessed property value as
204 allowed under in s. 1011.71(2) or shall raise an equivalent
205 amount of revenue from the school capital outlay surtax
206 authorized under s. 212.055(6). Any district that has with a new
207 or active project, funded under the provisions of this
208 subsection, shall be required to budget no more than the value
209 of 1.5 mills per year to the project to satisfy the annual
210 participation requirement in the Special Facility Construction
211 Account.
212 9. If a contract has not been signed 90 days after the
213 advertising of bids, the funding for the specific project shall
214 revert to the Special Facility New Construction Account to be
215 reallocated to other projects on the list. However, an
216 additional 90 days may be granted by the commissioner.
217 10. The department shall certify the inability of the
218 district to fund the survey-recommended project over a
219 continuous 3-year period using projected capital outlay revenue
220 derived from s. 9(d), Art. XII of the State Constitution, as
221 amended, paragraph (3)(a) of this section, and s. 1011.71(2).
222 11. The district shall have on file with the department an
223 adopted resolution acknowledging its 3-year commitment of all
224 unencumbered and future revenue acquired from s. 9(d), Art. XII
225 of the State Constitution, as amended, paragraph (3)(a) of this
226 section, and s. 1011.71(2).
227 12. Final phase III plans must be certified by the board as
228 complete and in compliance with the building and life safety
229 codes prior to August 1.
230 Section 5. Subsection (1) of section 1013.73, Florida
231 Statutes, is amended to read:
232 1013.73 Effort index grants for school district
233 facilities.—
234 (1) The Legislature hereby allocates for effort index
235 grants the sum of $300 million from the funds appropriated from
236 the Educational Enhancement Trust Fund by s. 46, chapter 97-384,
237 Laws of Florida, contingent upon the sale of school capital
238 outlay bonds. From these funds, the Commissioner of Education
239 shall allocate to the four school districts deemed eligible for
240 an effort index grant the sums of $7,442,890 to the Clay County
241 School District, $62,755,920 to the Miami-Dade County Public
242 Schools, $1,628,590 to the Hendry County School District, and
243 $414,950 to the Madison County School District. The remaining
244 funds shall be allocated among the remaining district school
245 boards that qualify for an effort index grant by meeting the
246 local capital outlay effort criteria in paragraph (a) or
247 paragraph (b).
248 (a) Between July 1, 1995, and June 30, 1999, the school
249 district received direct proceeds from the one-half-cent sales
250 school surtax for public school capital outlay authorized under
251 by s. 212.055(6) or from the local government infrastructure
252 sales surtax authorized by s. 212.055(2).
253 (b) The school district met two of the following criteria:
254 1. Levied the full 2 mills of nonvoted discretionary
255 capital outlay authorized by s. 1011.71(2) during 1995-1996,
256 1996-1997, 1997-1998, and 1998-1999.
257 2. Levied a cumulative voted millage for capital outlay and
258 debt service equal to 2.5 mills for fiscal years 1995 through
259 1999.
260 3. Received proceeds of school impact fees greater than
261 $500 per dwelling unit which were in effect on July 1, 1998.
262 4. Received direct proceeds from either the one-half-cent
263 sales school surtax for public school capital outlay authorized
264 under by s. 212.055(6) or from the local government
265 infrastructure sales surtax authorized by s. 212.055(2).
266 Section 6. Paragraph (a) of subsection (2) of section
267 1013.736, Florida Statutes, is amended to read:
268 1013.736 District Effort Recognition Program.—
269 (2) ELIGIBILITY.—Annually, the Department of Education
270 shall determine each district’s compliance with the provisions
271 of s. 1003.03 and determine the district’s eligibility to
272 receive a district effort recognition grant for local school
273 facilities projects pursuant to this section. Districts shall be
274 eligible for a district effort recognition grant based upon
275 participation in any of the following:
276 (a) The district levies a half-cent school capital outlay
277 surtax authorized under in s. 212.055(6).
278 Section 7. This act shall take effect July 1, 2013.
