Bill Text: MN SF1222 | 2013-2014 | 88th Legislature | Introduced
Bill Title: Career and technical education revenue formula modification
Spectrum: Slight Partisan Bill (Democrat 2-1)
Status: (Introduced - Dead) 2013-04-04 - Authors added Jensen; Dahms [SF1222 Detail]
Download: Minnesota-2013-SF1222-Introduced.html
1.2relating to education finance; modifying the career and technical education
1.3revenue formula;amending Minnesota Statutes 2012, section 124D.4531.
1.4BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.5 Section 1. Minnesota Statutes 2012, section 124D.4531, is amended to read:
1.6124D.4531 CAREER AND TECHNICALLEVY REVENUE.
1.7 Subdivision 1. Career and technicallevy revenue. (a) A district with a career and
1.8technical program approved under this section for the fiscal year in which the levy is
1.9certifiedmay levy an amount is eligible for career and technical revenue equal to 35 percent
1.10of approved expenditures in the fiscal year in which the levy is certified for the following:
1.11(1) salaries paid to essential, licensed personnel providing direct instructional
1.12services to students in that fiscal year, including extended contracts, for services rendered
1.13in the district's approved career and technical education programs;
1.14(2) contracted services provided by a public or private agency other than a Minnesota
1.15school district or cooperative center under subdivision 7;
1.16(3) necessary travel between instructional sites by licensed career and technical
1.17education personnel;
1.18(4) necessary travel by licensed career and technical education personnel for
1.19vocational student organization activities held within the state for instructional purposes;
1.20(5) curriculum development activities that are part of a five-year plan for
1.21improvement based on program assessment;
1.22(6) necessary travel by licensed career and technical education personnel for
1.23noncollegiate credit-bearing professional development; and
1.24(7) specialized vocational instructional supplies.
2.1(b) Up to ten percent of a district's career and technicallevy revenue may be spent on
2.2equipment purchases. Districts using the career and technicallevy revenue for equipment
2.3purchases must report to the department on the improved learning opportunities for
2.4students that result from the investment in equipment.
2.5(c) The district must recognize the full amount of this levy as revenue for the fiscal
2.6year in which it is certified.
2.7(d) The amount of thelevy certified revenue calculated under this subdivision may
2.8not exceed $17,850,000 for taxes payable in 2012, $15,520,000 for taxes payable in 2013,
2.9and$15,393,000 $19,242,000 for taxes payable in 2014.
2.10(e) If the estimatedlevy revenue exceeds the amount in paragraph (d), the
2.11commissioner must reduce the percentage in paragraph (a), clause (2), until the estimated
2.12levy revenue no longer exceeds the limit in paragraph (d).
2.13 Subd. 1a. Career and technical levy. For fiscal year 2014 only, a district may levy
2.14an amount not more than its career and technical revenue.
2.15For fiscal year 2015 and later, a district may levy an amount not more than the
2.16product of its career and technical revenue times the lesser of one or the ratio of its
2.17adjusted net tax capacity per adjusted marginal cost pupil unit in the fiscal year in which
2.18the levy is certified to the career and technical revenue equalizing factor. The career and
2.19technical revenue equalizing factor equals $7,316.
2.20 Subd. 1b. Career and technical aid. For fiscal year 2015 and later, a district's
2.21career and technical aid equals its career and technical revenue less its career and technical
2.22levy. If the district levy is less than the permitted levy, the district's career and technical
2.23aid shall be reduced proportionately.
2.24 Subd. 2. Allocation from cooperative centers and intermediate districts. For
2.25purposes of this section, a cooperative center or an intermediate district must allocate its
2.26approved expenditures for career and technical education programs among participating
2.27districts.
2.28 Subd. 3.Levy Revenue guarantee. Notwithstanding subdivision 1, paragraph (a),
2.29the career and technical educationlevy revenue for a district is not less than the lesser of:
2.30(1) the district's career and technical educationlevy authority revenue for the
2.31previous fiscal year; or
2.32(2) 100 percent of the approved expenditures for career and technical programs
2.33included in subdivision 1, paragraph (b), for the fiscal year in which the levy is certified.
2.34 Subd. 3a.Levy, pay 2012-2014 Revenue adjustments. Notwithstanding
2.35subdivisions 1, 1a, and 3, for taxes payable in 2012 to 2014 only, the department must
2.36calculate the career and technicallevy authority revenue for each district according to
3.1Minnesota Statutes 2010, section124D.4531 , and adjust the levy authority revenue for
3.2each district proportionately to meet the statewidelevy revenue target under subdivision 1,
3.3paragraph (d). For purposes of calculating thelevy revenue guarantee under subdivision
3.43, the career and technical educationlevy authority revenue for the previous fiscal year
3.5is thelevy authority revenue according to Minnesota Statutes 2010, section
124D.4531 ,
3.6before adjustments to meet the statewidelevy revenue target.
3.7 Subd. 4. District reports. Each district or cooperative center must report data to the
3.8department for all career and technical education programs as required by the department
3.9to implement the career and technicallevy revenue formula.
3.10 Subd. 5. Allocation from districts participating in agreements for secondary
3.11education or interdistrict cooperation. For purposes of this section, a district with a
3.12career and technical program approved under this section that participates in an agreement
3.13under section123A.30 or
123A.32 must allocate its levy revenue authority under this
3.14section among participating districts.
3.15EFFECTIVE DATE.This section is effective for taxes payable in 2014 and later.
1.3revenue formula;amending Minnesota Statutes 2012, section 124D.4531.
1.4BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.5 Section 1. Minnesota Statutes 2012, section 124D.4531, is amended to read:
1.6124D.4531 CAREER AND TECHNICAL
1.7 Subdivision 1. Career and technical
1.8technical program approved under this section for the fiscal year in which the levy is
1.9certified
1.10of approved expenditures in the fiscal year in which the levy is certified for the following:
1.11(1) salaries paid to essential, licensed personnel providing direct instructional
1.12services to students in that fiscal year, including extended contracts, for services rendered
1.13in the district's approved career and technical education programs;
1.14(2) contracted services provided by a public or private agency other than a Minnesota
1.15school district or cooperative center under subdivision 7;
1.16(3) necessary travel between instructional sites by licensed career and technical
1.17education personnel;
1.18(4) necessary travel by licensed career and technical education personnel for
1.19vocational student organization activities held within the state for instructional purposes;
1.20(5) curriculum development activities that are part of a five-year plan for
1.21improvement based on program assessment;
1.22(6) necessary travel by licensed career and technical education personnel for
1.23noncollegiate credit-bearing professional development; and
1.24(7) specialized vocational instructional supplies.
2.1(b) Up to ten percent of a district's career and technical
2.2equipment purchases. Districts using the career and technical
2.3purchases must report to the department on the improved learning opportunities for
2.4students that result from the investment in equipment.
2.5(c) The district must recognize the full amount of this levy as revenue for the fiscal
2.6year in which it is certified.
2.7(d) The amount of the
2.8not exceed $17,850,000 for taxes payable in 2012, $15,520,000 for taxes payable in 2013,
2.9and
2.10(e) If the estimated
2.11commissioner must reduce the percentage in paragraph (a), clause (2), until the estimated
2.12
2.13 Subd. 1a. Career and technical levy. For fiscal year 2014 only, a district may levy
2.14an amount not more than its career and technical revenue.
2.15For fiscal year 2015 and later, a district may levy an amount not more than the
2.16product of its career and technical revenue times the lesser of one or the ratio of its
2.17adjusted net tax capacity per adjusted marginal cost pupil unit in the fiscal year in which
2.18the levy is certified to the career and technical revenue equalizing factor. The career and
2.19technical revenue equalizing factor equals $7,316.
2.20 Subd. 1b. Career and technical aid. For fiscal year 2015 and later, a district's
2.21career and technical aid equals its career and technical revenue less its career and technical
2.22levy. If the district levy is less than the permitted levy, the district's career and technical
2.23aid shall be reduced proportionately.
2.24 Subd. 2. Allocation from cooperative centers and intermediate districts. For
2.25purposes of this section, a cooperative center or an intermediate district must allocate its
2.26approved expenditures for career and technical education programs among participating
2.27districts.
2.28 Subd. 3.
2.29the career and technical education
2.30(1) the district's career and technical education
2.31previous fiscal year; or
2.32(2) 100 percent of the approved expenditures for career and technical programs
2.33included in subdivision 1, paragraph (b), for the fiscal year in which the levy is certified.
2.34 Subd. 3a.
2.35subdivisions 1, 1a, and 3, for taxes payable in 2012 to 2014 only, the department must
2.36calculate the career and technical
3.1Minnesota Statutes 2010, section
3.2each district proportionately to meet the statewide
3.3paragraph (d). For purposes of calculating the
3.43, the career and technical education
3.5is the
3.6before adjustments to meet the statewide
3.7 Subd. 4. District reports. Each district or cooperative center must report data to the
3.8department for all career and technical education programs as required by the department
3.9to implement the career and technical
3.10 Subd. 5. Allocation from districts participating in agreements for secondary
3.11education or interdistrict cooperation. For purposes of this section, a district with a
3.12career and technical program approved under this section that participates in an agreement
3.13under section
3.14section among participating districts.
3.15EFFECTIVE DATE.This section is effective for taxes payable in 2014 and later.
