CS/CS/HB 745

1
A bill to be entitled
2An act relating to postsecondary education; amending s.
31009.24, F.S.; revising requirements for the Board of
4Governors in establishing tuition and out-of-state fees
5for graduate and professional programs; revising
6requirements for the Board of Governors in establishing a
7uniform maximum undergraduate tuition differential for
8universities that have research and development
9expenditures of a specified amount; allowing the
10university board of trustees to maintain the differential
11unless otherwise directed by the Board of Governors;
12amending s. 196.192, F.S.; specifying educational
13institutions as exempt entities for purposes of exemptions
14from ad valorem taxation for property owned by exempt
15entities; providing an effective date.
16
17Be It Enacted by the Legislature of the State of Florida:
18
19     Section 1.  Paragraph (c) of subsection (4) and subsection
20(16) of section 1009.24, Florida Statutes, as amended by section
215 of chapter 2007-329, Laws of Florida, are amended to read:
22     1009.24  State university student fees.--
23     (4)
24     (c)  The Board of Governors, or the board's designee, may
25establish tuition for graduate and professional programs, and
26out-of-state fees for all programs. The sum of tuition and out-
27of-state fees assessed to nonresident students must be
28sufficient to offset the full instructional cost of serving such
29students. However, adjustments to out-of-state fees or tuition
30for graduate and professional programs pursuant to this section
31may not exceed 10 percent in any year and adjustments to out-of-
32state fees or tuition for professional programs may not exceed
3315 percent in any year.
34     (16)  The Board of Governors may establish a uniform
35maximum undergraduate tuition differential that does not exceed
3640 percent of tuition for all universities that meet the
37criteria for Funding Level 1 under s. 1004.635(3), and may
38establish a uniform maximum undergraduate tuition differential
39that does not exceed 30 percent of tuition for all universities
40that have total research and development expenditures for all
41fields of at least $100 million per year as reported annually to
42the National Science Foundation meet the criteria for Funding
43Level 2 under s. 1004.635(3). Once these criteria have been met
44and the differential established by the Board of Governors, the
45board of trustees of a qualified university may maintain the
46differential unless otherwise directed by the Board of
47Governors. However, the board shall ensure that the maximum
48tuition differential it establishes for universities meeting the
49Funding Level 1 criteria is at least 30 percent greater than the
50maximum tuition differential the board establishes for
51universities that meet the required Funding Level 2 criteria for
52research and development expenditures. The tuition differential
53is subject to the following conditions:
54     (a)  The sum of tuition and the tuition differential may
55not be increased by more than 15 percent of the total charged
56for these fees in the preceding fiscal year.
57     (b)  The tuition differential may not be calculated as a
58part of the scholarship programs established in ss. 1009.53-
591009.537.
60     (c)  Beneficiaries having prepaid tuition contracts
61pursuant to s. 1009.98(2)(b) which were in effect on July 1,
622007, and which remain in effect, are exempt from the payment of
63the tuition differential.
64     (d)  The tuition differential may not be charged to any
65student who was in attendance at the university before July 1,
662007, and who maintains continuous enrollment.
67     (e)  The tuition differential may be waived by the
68university for students who meet the eligibility requirements
69for the Florida public student assistance grant established in
70s. 1009.50.
71     (f)  A university board of trustees that has been
72authorized by the Board of Governors to establish a tuition
73differential pursuant to this subsection may establish the
74tuition differential at a rate lower than the maximum tuition
75differential established by the board, but may not exceed the
76maximum tuition differential established by the board.
77     (g)  The revenue generated from the tuition differential
78must be spent solely for improving the quality of direct
79undergraduate instruction and support services.
80     (h)  Information relating to the annual receipt and
81expenditure of the proceeds from the assessment of the tuition
82differential shall be reported by the university in accordance
83with guidelines established by the Board of Governors.
84     Section 2.  Section 196.192, Florida Statutes, is amended
85to read:
86     196.192  Exemptions from ad valorem taxation.--Subject to
87the provisions of this chapter:
88     (1)  All property owned by an exempt entity, including
89educational institutions, and used exclusively for exempt
90purposes shall be totally exempt from ad valorem taxation.
91     (2)  All property owned by an exempt entity, including
92educational institutions, and used predominantly for exempt
93purposes shall be exempted from ad valorem taxation to the
94extent of the ratio that such predominant use bears to the
95nonexempt use.
96     (3)  All tangible personal property loaned or leased by a
97natural person, by a trust holding property for a natural
98person, or by an exempt entity to an exempt entity for public
99display or exhibition on a recurrent schedule is exempt from ad
100valorem taxation if the property is loaned or leased for no
101consideration or for nominal consideration.
102
103For purposes of this section, each use to which the property is
104being put must be considered in granting an exemption from ad
105valorem taxation, including any economic use in addition to any
106physical use. For purposes of this section, property owned by a
107limited liability company, the sole member of which is an exempt
108entity, shall be treated as if the property were owned directly
109by the exempt entity. This section does not apply in determining
110the exemption for property owned by governmental units pursuant
111to s. 196.199.
112     Section 3.  This act shall take effect July 1, 2008.


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