HB 511

A bill to be entitled
2An act relating to uses of the district school tax;
3amending ss. 200.065 and 1011.71, F.S.; including health,
4property, and casualty insurance costs as authorized uses
5of school district millage; specifying nonapplication of
6certain expenditure restrictions to school districts
7meeting certain class size requirements; providing an
8effective date.
10Be It Enacted by the Legislature of the State of Florida:
12     Section 1.  Paragraph (a) of subsection (9) of section
13200.065, Florida Statutes, is amended to read:
14     200.065  Method of fixing millage.--
15     (9)(a)  In addition to the notice required in subsection
16(3), a district school board shall publish a second notice of
17intent to levy additional taxes under s. 1011.71(2). Such notice
18shall specify the projects or number of school buses anticipated
19to be funded by such additional taxes and shall be published in
20the size, within the time periods, adjacent to, and in
21substantial conformity with the advertisement required under
22subsection (3). The projects shall be listed in priority within
23each category as follows: construction and remodeling;
24maintenance, renovation, and repair; motor vehicle purchases;
25new and replacement equipment; payments for educational
26facilities and sites due under a lease-purchase agreement;
27payments for renting and leasing educational facilities and
28sites; payments of loans approved pursuant to ss. 1011.14 and
291011.15; payment of costs of compliance with environmental
30statutes and regulations; payment of health, property, and
31casualty insurance costs of the school district; payment of
32costs of leasing relocatable educational facilities; and
33payments to private entities to offset the cost of school buses
34pursuant to s. 1011.71(2)(i). The additional notice shall be in
35the following form, except that if the district school board is
36proposing to levy the same millage under s. 1011.71(2) which it
37levied in the prior year, the words "continue to" shall be
38inserted before the word "impose" in the first sentence, and
39except that the second sentence of the second paragraph shall be
40deleted if the district is advertising pursuant to paragraph
46     The   (name of school district)   will soon consider a
47measure to impose a   (number)   mill property tax for the
48capital outlay projects listed herein.
49     This tax is in addition to the school board's proposed tax
50of   (number)   mills for operating expenses and is proposed
51solely at the discretion of the school board. THE PROPOSED
54     The capital outlay tax will generate approximately $  
55(amount)  , to be used for the following projects:
(list of capital outlay projects)
59     All concerned citizens are invited to a public hearing to
60be held on   (date and time)   at   (meeting place)  .
61     A DECISION on the proposed CAPITAL OUTLAY TAXES will be
62made at this hearing.
63     Section 2.  Paragraph (j) is added to subsection (2) of
64section 1011.71, Florida Statutes, and subsection (5) of that
65section is amended, to read:
66     1011.71  District school tax.--
67     (2)  In addition to the maximum millage levy as provided in
68subsection (1), each school board may levy not more than 2 mills
69against the taxable value for school purposes for district
70schools, including charter schools at the discretion of the
71school board, to fund:
72     (j)  Health, property, and casualty insurance costs of the
73school district.
75Violations of these expenditure provisions shall result in an
76equal dollar reduction in the Florida Education Finance Program
77(FEFP) funds for the violating district in the fiscal year
78following the audit citation.
79     (5)(a)  It is the intent of the Legislature that, by July
801, 2003, revenue generated by the millage levy authorized by
81subsection (2) should be used only for the costs of
82construction, renovation, remodeling, maintenance, and repair of
83the educational plant; for the purchase, lease, or lease-
84purchase of equipment, educational plants, and construction
85materials directly related to the delivery of student
86instruction; for the rental or lease of existing buildings, or
87space within existing buildings, originally constructed or used
88for purposes other than education, for conversion to use as
89educational facilities; for the opening day collection for the
90library media center of a new school; for the purchase, lease-
91purchase, or lease of school buses or the payment to a private
92entity to offset the cost of school buses pursuant to paragraph
93(2)(i); and for servicing of payments related to certificates of
94participation issued for any purpose prior to the effective date
95of this act. Costs associated with the lease-purchase of
96equipment, educational plants, and school buses may include the
97issuance of certificates of participation on or after the
98effective date of this act and the servicing of payments related
99to certificates so issued. For purposes of this section,
100"maintenance and repair" is defined in s. 1013.01.
101     (b)  For purposes not delineated in paragraph (a) for which
102proceeds received from millage levied under subsection (2) may
103be legally expended, a district school board may spend no more
104than the following percentages of the amount the district spent
105for these purposes in fiscal year 1995-1996:
106     1.  In fiscal year 2000-2001, 40 percent.
107     2.  In fiscal year 2001-2002, 25 percent.
108     3.  In fiscal year 2002-2003, 10 percent.
109     (c)  Beginning July 1, 2003, revenue generated by the
110millage levy authorized by subsection (2) must be used only for
111the purposes delineated in paragraph (a).
112     (d)  Notwithstanding any other provision of this
113subsection, if through its adopted educational facilities plan a
114district has clearly identified the need for an ancillary plant,
115has provided opportunity for public input as to the relative
116value of the ancillary plant versus an educational plant, and
117has obtained public approval, the district may use revenue
118generated by the millage levy authorized by subsection (2) for
119the acquisition, construction, renovation, remodeling,
120maintenance, or repair of an ancillary plant.
122A district that violates these expenditure restrictions shall
123have an equal dollar reduction in funds appropriated to the
124district under s. 1011.62 in the fiscal year following the audit
125citation. The expenditure restrictions do not apply to any
126school district that has met the current year class size
127reduction requirements of s. 1003.03 and certifies to the
128Commissioner of Education that all of the district's
129instructional space needs for the next 5 years can be met from
130capital outlay sources that the district reasonably expects to
131receive during the next 5 years or from alternative scheduling
132or construction, leasing, rezoning, or technological
133methodologies that exhibit sound management.
134     Section 3.  This act shall take effect July 1, 2007.

CODING: Words stricken are deletions; words underlined are additions.