Assembly Bill No. 272–Committee on Ways and Means

 

(On Behalf of State Planning Commission for the
New Construction, Design, Maintenance and
Repair of School Facilities)

 

March 5, 2001

____________

 

Referred to Committee on Ways and Means

 

SUMMARY—Revises provisions governing calculation of basic support of school districts to provide money for maintenance and repair of school buildings. (BDR 34‑1068)

 

FISCAL NOTE:            Effect on Local Government: No.

                                    Effect on the State: Yes.

 

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EXPLANATION – Matter in bolded italics is new; matter between brackets [omitted material] is material to be omitted.

 

AN ACT relating to education; revising provisions governing the calculation of basic support of school districts to include a calculation for the maintenance and repair of school buildings and facilities; requiring that the money received from the additional calculation be placed in the county school district buildings and sites fund or a separate account; limiting the use of the money in the fund or account; and providing other matters properly relating thereto.

 

THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN

SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:

 

1-1    Section 1. NRS 387.121 is hereby amended to read as follows:

1-2    387.121  The legislature declares that the proper objective of state

1-3  financial aid to public education is to ensure each Nevada child a

1-4  reasonably equal educational opportunity[.] in reasonably maintained

1-5  school buildings and facilities. Recognizing wide local variations in

1-6  wealth and costs per pupil, this state should supplement local financial

1-7  ability to whatever extent necessary in each school district to provide

1-8  [programs] :

1-9    1.  Programs of instruction in both compulsory and elective subjects

1-10  that offer full opportunity for every Nevada child to receive the benefit of

1-11  the purposes for which public schools are maintained[.] ; and

1-12    2.  Reasonably maintained school buildings and facilities.

1-13  Therefore the quintessence of the state’s financial obligation for such

1-14  programs and the maintenance of such facilities can be expressed in a

1-15  formula partially on a per pupil basis and partially on a per program basis

2-1  as: State financial aid to school districts equals the difference between

2-2  school district basic support guarantee and local available funds produced

2-3  by mandatory taxes minus all the local funds attributable to pupils who

2-4  reside in the county but attend a charter school. This formula is designated

2-5  the Nevada plan.

2-6    Sec. 2.  NRS 387.1233 is hereby amended to read as follows:

2-7    387.1233  1.  The total basic support of each school district consists

2-8  of the sum of the basic support for the operation of programs of public

2-9  education calculated pursuant to this subsection plus the basic support

2-10  for the maintenance, repair, renovation and reconstruction of school

2-11  buildings and facilities of the school district calculated pursuant to

2-12  subsection 6. Except as otherwise provided in subsection 2, basic support

2-13  of each school district for the operation of programs of public education

2-14  must be computed by:

2-15    (a) Multiplying the basic support guarantee per pupil established for that

2-16  school district for that school year by the sum of:

2-17      (1) Six-tenths the count of pupils enrolled in the kindergarten

2-18  department on the last day of the first school month of the school district

2-19  for the school year, including, without limitation, the count of pupils who

2-20  reside in the county and are enrolled in any charter school on the last day

2-21  of the first school month of the school district for the school year.

2-22      (2) The count of pupils enrolled in grades 1 to 12, inclusive, on the

2-23  last day of the first school month of the school district for the school year,

2-24  including, without limitation, the count of pupils who reside in the county

2-25  and are enrolled in any charter school on the last day of the first school

2-26  month of the school district for the school year.

2-27      (3) The count of pupils not included under subparagraph (1) or (2)

2-28  who are receiving special education pursuant to the provisions of NRS

2-29  388.440 to 388.520, inclusive, on the last day of the first school month of

2-30  the school district for the school year, excluding the count of pupils who

2-31  have not attained the age of 5 years and who are receiving special

2-32  education pursuant to subsection 1 of NRS 388.490 on that day.

2-33      (4) Six-tenths the count of pupils who have not attained the age of 5

2-34  years and who are receiving special education pursuant to subsection 1 of

2-35  NRS 388.490 on the last day of the first school month of the school district

2-36  for the school year.

2-37      (5) The count of children detained in detention homes, alternative

2-38  programs and juvenile forestry camps receiving instruction pursuant to the

2-39  provisions of NRS 388.550, 388.560 and 388.570 on the last day of the

2-40  first school month of the school district for the school year.

2-41      (6) The count of pupils who are enrolled in classes for at least one

2-42  semester pursuant to subsection 4 of NRS 386.560 or subsection 3 of NRS

2-43  392.070, expressed as a percentage of the total time services are provided

2-44  to those pupils per school day in proportion to the total time services are

2-45  provided during a school day to pupils who are counted pursuant to

2-46  subparagraph (2).

2-47    (b) Multiplying the number of special education program units

2-48  maintained and operated by the amount per program established for that

2-49  school year.

3-1    (c) Adding the amounts computed in paragraphs (a) and (b).

3-2    2.  If the enrollment of pupils in a school district or a charter school

3-3  that is located within the school district on the last day of the first school

3-4  month of the school district for the school year is less than the enrollment

3-5  of pupils in the same school district or charter school on the last day of the

3-6  first school month of the school district for the immediately preceding

3-7  school year, the larger number must be used for purposes of apportioning

3-8  money from the state distributive school account to that school district or

3-9  charter school pursuant to NRS 387.124.

3-10    3.  Pupils who are excused from attendance at examinations or have

3-11  completed their work in accordance with the rules of the board of trustees

3-12  must be credited with attendance during that period.

3-13    4.  Pupils who are incarcerated in a facility or institution operated by

3-14  the department of prisons must not be counted for the purpose of

3-15  computing basic support pursuant to this section. The average daily

3-16  attendance for such pupils must be reported to the department of education.

3-17    5.  Part-time pupils who are enrolled in courses which are approved by

3-18  the department as meeting the requirements for an adult to earn a high

3-19  school diploma must not be counted for the purpose of computing basic

3-20  support pursuant to this section. The average daily attendance for such

3-21  pupils must be reported to the department.

3-22    6.  The basic support of each school district for the maintenance,

3-23  repair, renovation and reconstruction of school buildings and facilities of

3-24  the school district must be computed separately for each school district

3-25  and is an amount equal to 3 percent of the total value of the respective

3-26  school district’s buildings and facilities.

3-27    Sec. 3.  NRS 387.1243 is hereby amended to read as follows:

3-28    387.1243  1.  The portion of the first apportionment of basic support

3-29  for the operation of programs of public education is based on an

3-30  estimated number of pupils and special education program units . The first

3-31  apportionment and succeeding apportionments are subject to adjustment

3-32  from time to time as the need therefor may appear.

3-33    2.  The apportionments to a school district may be adjusted during a

3-34  fiscal year by the department of education, upon approval by the board of

3-35  examiners and the interim finance committee, if the department of taxation

3-36  and the county assessor in the county in which the school district is located

3-37  certify to the department of education that the school district will not

3-38  receive the tax levied pursuant to subsection 1 of NRS 387.195 on property

3-39  of the Federal Government located within the county if:

3-40    (a) The leasehold interest, possessory interest, beneficial interest or

3-41  beneficial use of the property is subject to taxation pursuant to NRS

3-42  361.157 and 361.159 and one or more lessees or users of the property are

3-43  delinquent in paying the tax; and

3-44    (b) The total amount of tax owed but not paid for the fiscal year by any

3-45  such lessees and users is at least 5 percent of the proceeds that the school

3-46  district would have received from the tax levied pursuant to subsection 1 of

3-47  NRS 387.195.

3-48  If a lessee or user pays the tax owed after the school district’s

3-49  apportionment has been increased in accordance with the provisions of this

4-1  subsection to compensate for the tax owed, the school district shall repay to

4-2  the state distributive school account in the state general fund an amount

4-3  equal to the tax received from the lessee or user for the year in which the

4-4  school district received an increased apportionment, not to exceed the

4-5  increase in apportionments made to the school district pursuant to this

4-6  subsection.

4-7    3.  On or before August 1 of each year, the board of trustees of a school

4-8  district shall provide to the department, in a format prescribed by the

4-9  department, the count of pupils calculated pursuant to subparagraph (6) of

4-10  paragraph (a) of subsection 1 of NRS 387.1233 who completed at least one

4-11  semester during the immediately preceding school year. The count of

4-12  pupils submitted to the department must be included in the final adjustment

4-13  computed pursuant to subsection 4.

4-14    4.  A final adjustment of the basic support for the operation of

4-15  programs of public education for each school district and charter school

4-16  must be computed as soon as practicable following the close of the school

4-17  year, but not later than August 25. The final computation must be based

4-18  upon the actual counts of pupils required to be made for the computation of

4-19  basic support for the operation of programs of public education and the

4-20  limits upon the support of special education programs, except that for any

4-21  year when the total enrollment of pupils and children in a school district or

4-22  a charter school located within the school district described in paragraphs

4-23  (a), (b), (c) and (d) of subsection 1 of NRS 387.123 is greater on the last

4-24  day of any school month of the school district after the second school

4-25  month of the school district and the increase in enrollment shows at least:

4-26    (a) A 3-percent gain, basic support for the operation of programs of

4-27  public education as computed from first month enrollment for the school

4-28  district or charter school must be increased by 2 percent.

4-29    (b) A 6-percent gain, basic support for the operation of programs of

4-30  public education as computed from first month enrollment for the school

4-31  district or charter school must be increased by an additional 2 percent.

4-32    5.  If the final computation of apportionment for any school district or

4-33  charter school exceeds the actual amount paid to the school district or

4-34  charter school during the school year, the additional amount due must be

4-35  paid before September 1. If the final computation of apportionment for any

4-36  school district or charter school is less than the actual amount paid to the

4-37  school district or charter school during the school year, the difference must

4-38  be repaid to the state distributive school account in the state general fund

4-39  by the school district or charter school before September 25.

4-40    Sec. 4.  NRS 387.175 is hereby amended to read as follows:

4-41    387.175  The county school district fund is composed of:

4-42    1.  All local taxes for the maintenance and operation of public schools.

4-43    2.  All money received from the Federal Government for the

4-44  maintenance and operation of public schools.

4-45    3.  [Apportionments] Except for the money that is apportioned for

4-46  deposit pursuant to paragraph (d) of subsection 2 of NRS 387.177,

4-47  apportionments by this state as provided in NRS 387.124.

4-48    4.  Any other receipts, including gifts, for the operation and

4-49  maintenance of the public schools in the county school district.

5-1    Sec. 5.  NRS 387.177 is hereby amended to read as follows:

5-2    387.177  1.  There is hereby created in each county treasury , or in a

5-3  separate account[,] if established under NRS 354.603, a fund to be

5-4  designated as the county school district buildings and sites fund.

5-5    2.  The county school district buildings and sites fund shall be

5-6  composed of:

5-7    (a) Receipts from the rentals and sales of school property.

5-8    (b) Gifts to the school district for any or all of the purposes enumerated

5-9  in NRS 387.335.

5-10    (c) All moneys received from the Federal Government for the

5-11  construction of school facilities.

5-12    (d) Apportionments by this state from the calculation of basic support

5-13  for the maintenance, repair, renovation and reconstruction of school

5-14  buildings and facilities of the school district pursuant to subsection 6 of

5-15  NRS 387.1233. Money deposited in the fund or account pursuant to this

5-16  paragraph must be accounted for separately and may be expended by the

5-17  board of trustees only for the maintenance, repair, renovation and

5-18  reconstruction of school buildings and facilities of the school district and

5-19  must not be expended for any other purpose.

5-20    3.  [Moneys] Except as otherwise provided in paragraph (d) of

5-21  subsection 2, money in the county school district buildings and sites fund

5-22  may be expended by the board of trustees, notwithstanding such

5-23  expenditures have not been budgeted in accordance with law, only for the

5-24  purposes enumerated in NRS 387.335, and no others.        

5-25    Sec. 6.  This act becomes effective upon passage and approval.

 

5-26  H