Florida Senate - 2023                                    SB 1328
       
       
        
       By Senator Boyd
       
       
       
       
       
       20-01747A-23                                          20231328__
    1                        A bill to be entitled                      
    2         An act relating to charter school capital outlay
    3         funding; amending s. 212.055, F.S.; revising the form
    4         of a resolution proposing a school capital outlay
    5         surtax regarding the sharing of surtax revenues with
    6         charter schools; reenacting and amending s. 1013.62,
    7         F.S.; revising the manner of determining charter
    8         school capital outlay funding; revising the
    9         calculation methodologies to be used by the Department
   10         of Education in determining the allocation of state
   11         funds to charter schools; providing applicability;
   12         providing an effective date.
   13          
   14  Be It Enacted by the Legislature of the State of Florida:
   15  
   16         Section 1. Paragraph (b) of subsection (6) of section
   17  212.055, Florida 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         (b) The resolution must include a statement that provides a
   33  brief and general description of the school capital outlay
   34  projects to be funded by the surtax. The resolution must include
   35  a statement that the revenues collected must be shared with
   36  eligible charter schools based on their proportionate share of
   37  the total school district capital outlay full-time equivalent
   38  enrollment as adopted by the Education Estimating Conference
   39  established in s. 216.136 enrollment. The statement must conform
   40  to the requirements of s. 101.161 and shall be placed on the
   41  ballot by the governing body of the county. The following
   42  question must shall be placed on the ballot:
   43  
   44  
   45  ....FOR THE                  ....CENTS TAX           
   46  ....AGAINST THE              ....CENTS TAX           
   47  
   48         Section 2. Notwithstanding the expiration date in section 5
   49  of chapter 2022-157, Laws of Florida, subsections (1), (2), and
   50  (3) of section 1013.62, Florida Statutes, are reenacted and
   51  amended to read:
   52         1013.62 Charter schools capital outlay funding.—
   53         (1) For the 2022-2023 fiscal year, charter school capital
   54  outlay funding shall consist of state funds appropriated in the
   55  2022-2023 General Appropriations Act. Beginning in fiscal year
   56  2023-2024, Charter school capital outlay funding shall consist
   57  of state funds when such funds are appropriated in the General
   58  Appropriations Act and revenue resulting from the discretionary
   59  millage authorized in s. 1011.71(2) if the amount of state funds
   60  appropriated for charter school capital outlay in any fiscal
   61  year is less than the average charter school capital outlay
   62  funds per unweighted full-time equivalent student for the 2018
   63  2019 fiscal year, multiplied by the estimated number of charter
   64  school students for the applicable fiscal year, and adjusted by
   65  changes in the Consumer Price Index issued by the United States
   66  Department of Labor from the previous fiscal year. Nothing in
   67  this subsection prohibits a school district from distributing to
   68  charter schools funds resulting from the discretionary millage
   69  authorized in s. 1011.71(2).
   70         (a) To be eligible to receive capital outlay funds, a
   71  charter school must:
   72         1.a. Have been in operation for 2 or more years;
   73         b. Be governed by a governing board established in the
   74  state for 2 or more years which operates both charter schools
   75  and conversion charter schools within the state;
   76         c. Be an expanded feeder chain of a charter school within
   77  the same school district that is currently receiving charter
   78  school capital outlay funds;
   79         d. Have been accredited by a regional accrediting
   80  association as defined by State Board of Education rule;
   81         e. Serve students in facilities that are provided by a
   82  business partner for a charter school-in-the-workplace pursuant
   83  to s. 1002.33(15)(b); or
   84         f. Be operated by a hope operator pursuant to s. 1002.333.
   85         2. Have an annual audit that does not reveal any of the
   86  financial emergency conditions provided in s. 218.503(1) for the
   87  most recent fiscal year for which such audit results are
   88  available.
   89         3. Have satisfactory student achievement based on state
   90  accountability standards applicable to the charter school.
   91         4. Have received final approval from its sponsor pursuant
   92  to s. 1002.33 for operation during that fiscal year.
   93         5. Serve students in facilities that are not provided by
   94  the charter school’s sponsor.
   95         (b) A charter school is not eligible to receive capital
   96  outlay funds if it was created by the conversion of a public
   97  school and operates in facilities provided by the charter
   98  school’s sponsor for a nominal fee, or at no charge, or if it is
   99  directly or indirectly operated by the school district.
  100         (2) The department shall use the following calculation
  101  methodology to allocate state funds appropriated in the General
  102  Appropriations Act to eligible charter schools:
  103         (a) Divide the school district’s annual debt service
  104  obligation incurred as of March 1, 2017, which has not been
  105  subsequently retired, and any amount of the participation
  106  requirement pursuant to s. 1013.64(2)(a)8. which is being
  107  satisfied by revenues raised by the discretionary millage by the
  108  district’s total capital outlay full-time equivalent membership
  109  and the total number of unweighted full-time equivalent students
  110  of each eligible charter school in the district.
  111         (b) Multiply the result of the calculation made under
  112  paragraph (a) by the total number of full-time equivalent
  113  students of each eligible charter school in the district to
  114  determine the capital outlay state appropriation for charter
  115  schools Eligible charter schools shall be grouped into
  116  categories based on their student populations according to the
  117  following criteria:
  118         1. Seventy-five percent or greater who are eligible for
  119  free or reduced-price school meals under the National School
  120  Lunch Program or, for schools operating programs under the
  121  Community Eligibility Provision of the Healthy, Hunger-Free Kids
  122  Act of 2010, an equivalent percentage of the student population
  123  eligible for free and reduced-price meals as determined by
  124  applying the multiplier authorized under the National School
  125  Lunch Act, 42 U.S.C. s. 1759a(a)(1)(F)(vii), to the number of
  126  students reported for direct certification.
  127         2. Twenty-five percent or greater with disabilities as
  128  defined in state board rule and consistent with the requirements
  129  of the Individuals with Disabilities Education Act.
  130         (b) If an eligible charter school does not meet the
  131  criteria for either category under paragraph (a), its FTE shall
  132  be provided as the base amount of funding and shall be assigned
  133  a weight of 1.0. An eligible charter school that meets the
  134  criteria under subparagraph (a)1. or subparagraph (a)2. shall be
  135  provided an additional 25 percent above the base funding amount,
  136  and the total FTE shall be multiplied by a weight of 1.25. An
  137  eligible charter school that meets the criteria under both
  138  subparagraphs (a)1. and (a)2. shall be provided an additional 50
  139  percent above the base funding amount, and the FTE for that
  140  school shall be multiplied by a weight of 1.5.
  141         (c) The state appropriation for charter school capital
  142  outlay shall be divided by the total weighted FTE for all
  143  eligible charter schools to determine the base charter school
  144  per weighted FTE allocation amount. The per weighted FTE
  145  allocation amount shall be multiplied by the weighted FTE to
  146  determine each charter school’s capital outlay allocation.
  147         (d) The department shall calculate the eligible charter
  148  school funding allocations. Funds shall be allocated using full
  149  time equivalent membership from the second and third enrollment
  150  surveys and free and reduced-price school lunch data. The
  151  department shall recalculate the allocations periodically based
  152  on the receipt of revised information, on a schedule established
  153  by the Commissioner of Education.
  154         (c)(e) The department shall distribute capital outlay funds
  155  monthly, beginning in the first quarter of the fiscal year,
  156  based on one-twelfth of the amount the department reasonably
  157  expects the charter school to receive during that fiscal year.
  158  The commissioner shall adjust subsequent distributions as
  159  necessary to reflect each charter school’s recalculated
  160  allocation.
  161         (3) If the school board levies the discretionary millage
  162  authorized in s. 1011.71(2), and the state funds appropriated
  163  for charter school capital outlay in any fiscal year are less
  164  than the average charter school capital outlay funds per
  165  unweighted full-time equivalent student for the 2018-2019 fiscal
  166  year, multiplied by the estimated number of charter school
  167  students for the applicable fiscal year, and adjusted by changes
  168  in the Consumer Price Index issued by the United States
  169  Department of Labor from the previous fiscal year, the
  170  department must shall use the following calculation methodology
  171  to determine the amount of revenue that a school district must
  172  distribute to each eligible charter school:
  173         (a) Reduce the total discretionary millage revenue by the
  174  school district’s annual debt service obligation incurred as of
  175  March 1, 2017, which has not been subsequently retired, and any
  176  amount of participation requirement pursuant to s.
  177  1013.64(2)(a)8. which that is being satisfied by revenues raised
  178  by the discretionary millage.
  179         (b) Divide the school district’s adjusted discretionary
  180  millage revenue by the district’s total capital outlay full-time
  181  equivalent membership and the total number of unweighted full
  182  time equivalent students of each eligible charter school to
  183  determine a capital outlay allocation per full-time equivalent
  184  student.
  185         (c) Multiply the capital outlay allocation per full-time
  186  equivalent student by the total number of full-time equivalent
  187  students of each eligible charter school to determine the
  188  capital outlay allocation for each charter school.
  189         (d) If applicable, reduce the capital outlay allocation
  190  identified in paragraph (c) by the total amount of state funds
  191  allocated to each eligible charter school in subsection (2) to
  192  determine the maximum calculated capital outlay allocation.
  193         (e) School districts shall distribute capital outlay funds
  194  to eligible charter schools no later than February 1 of each
  195  year, as required by this subsection, based on the amount of
  196  funds received by the district school board. School districts
  197  shall distribute any remaining capital outlay funds, as required
  198  by this subsection, upon the receipt of such funds until the
  199  total amount calculated pursuant to this subsection is
  200  distributed.
  201  
  202  By October 1 of each year, each school district shall certify to
  203  the department the amount of debt service and participation
  204  requirement that complies with the requirement of paragraph (a)
  205  and can be reduced from the total discretionary millage revenue.
  206  The Auditor General shall verify compliance with the
  207  requirements of paragraph (a) and s. 1011.71(2)(e) during
  208  scheduled operational audits of school districts.
  209         Section 3. The amendments made by this act to s.
  210  212.055(6)(b), Florida Statutes, do not apply to a resolution
  211  for a school capital outlay surtax adopted before July 1, 2023,
  212  pursuant to s. 212.055(6)(c), Florida Statutes, until such
  213  resolution is amended, renewed, or repealed in the manner
  214  provided for by law.
  215         Section 4. This act shall take effect July 1, 2023.