Senate Bill sb2254
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Florida Senate - 2006 SB 2254
By Senator Wise
5-1624-06
1 A bill to be entitled
2 An act relating to local funding for schools;
3 amending s. 1011.62, F.S.; clarifying
4 provisions requiring that the Department of
5 Revenue certify to the Commissioner of
6 Education by a specified date the district and
7 state totals of the final taxable values for
8 school purposes for the prior year; providing
9 for the amount of state funds allocated to a
10 school district to be adjusted due to a change
11 in the assessment roll required by a final
12 court decision; providing an effective date.
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14 Be It Enacted by the Legislature of the State of Florida:
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16 Section 1. Paragraphs (a) and (b) of subsection (4)
17 and paragraph (b) of subsection (9) of section 1011.62,
18 Florida Statutes, are amended to read:
19 1011.62 Funds for operation of schools.--If the annual
20 allocation from the Florida Education Finance Program to each
21 district for operation of schools is not determined in the
22 annual appropriations act or the substantive bill implementing
23 the annual appropriations act, it shall be determined as
24 follows:
25 (4) COMPUTATION OF DISTRICT REQUIRED LOCAL
26 EFFORT.--The Legislature shall prescribe the aggregate
27 required local effort for all school districts collectively as
28 an item in the General Appropriations Act for each fiscal
29 year. The amount that each district shall provide annually
30 toward the cost of the Florida Education Finance Program for
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Florida Senate - 2006 SB 2254
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1 kindergarten through grade 12 programs shall be calculated as
2 follows:
3 (a) Estimated taxable value calculations.--
4 1.a. Not later than 2 working days prior to July 19,
5 the Department of Revenue shall certify to the Commissioner of
6 Education its most recent estimate of the taxable value for
7 school purposes in each school district and the total for all
8 school districts in the state for the current calendar year
9 based on the latest available data obtained from the local
10 property appraisers. Not later than July 19, the Commissioner
11 of Education shall compute a millage rate, rounded to the next
12 highest one one-thousandth of a mill, which, when applied to
13 95 percent of the estimated state total taxable value for
14 school purposes, would generate the prescribed aggregate
15 required local effort for that year for all districts. The
16 Commissioner of Education shall certify to each district
17 school board the millage rate, computed as prescribed in this
18 subparagraph, as the minimum millage rate necessary to provide
19 the district required local effort for that year.
20 b. The General Appropriations Act shall direct the
21 computation of the statewide adjusted aggregate amount for
22 required local effort for all school districts collectively
23 from ad valorem taxes to ensure that no school district's
24 revenue from required local effort millage will produce more
25 than 90 percent of the district's total Florida Education
26 Finance Program calculation, and the adjustment of the
27 required local effort millage rate of each district that
28 produces more than 90 percent of its total Florida Education
29 Finance Program entitlement to a level that will produce only
30 90 percent of its total Florida Education Finance Program
31 entitlement in the July calculation.
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Florida Senate - 2006 SB 2254
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1 2. As revised data are received from property
2 appraisers, the Department of Revenue shall amend the
3 certification of the estimate of the taxable value for school
4 purposes. The Commissioner of Education, in administering the
5 provisions of subparagraph (9)(a)2., shall use the most recent
6 taxable value for the appropriate year.
7 (b) Final calculation.--
8 1. On September 1 of each year, the Department of
9 Revenue shall, upon receipt of the official final assessed
10 value of property from each of the property appraisers,
11 certify to the Commissioner of Education the total of the
12 prior year final taxable value total for school purposes in
13 each school district and the total for all school districts in
14 the state, subject to the provisions of paragraph (d). The
15 commissioner shall use the official final taxable value
16 certified on September 1 for school purposes for each school
17 district in the final calculation of the annual Florida
18 Education Finance Program allocations.
19 2. For the purposes of this paragraph, the official
20 final taxable value for school purposes shall be the taxable
21 value for school purposes on which the tax bills are computed
22 and mailed to the taxpayers, adjusted to reflect final
23 administrative actions of value adjustment boards and judicial
24 decisions pursuant to part I of chapter 194. By September 1 of
25 each year, the Department of Revenue shall certify to the
26 commissioner the official prior year final taxable value for
27 school purposes. For each county that has not submitted a
28 revised tax roll reflecting final value adjustment board
29 actions and final judicial decisions, the Department of
30 Revenue shall certify the most recent revision of the official
31 taxable value for school purposes. The certified value
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Florida Senate - 2006 SB 2254
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1 certified on September 1 shall be the final taxable value for
2 school purposes for that year, and no further adjustments
3 shall be made, except those made pursuant to subparagraph
4 (9)(b) (9)(a)2.
5 (9) TOTAL ALLOCATION OF STATE FUNDS TO EACH DISTRICT
6 FOR CURRENT OPERATION.--The total annual state allocation to
7 each district for current operation for the FEFP shall be
8 distributed periodically in the manner prescribed in the
9 General Appropriations Act.
10 (b) The amount thus obtained shall be the net annual
11 allocation to each school district. However, if it is
12 determined that any school district received an
13 underallocation or overallocation for any prior year because
14 of an arithmetical error, assessment roll change required by
15 final judicial decision, full-time equivalent student
16 membership error, or any allocation error revealed in an audit
17 report, the allocation to that district shall be appropriately
18 adjusted. Beginning with audits for the 2001-2002 fiscal year,
19 if the adjustment is the result of an audit finding in which
20 group 2 FTE are reclassified to the basic program and the
21 district weighted FTE are over the weighted enrollment ceiling
22 for group 2 programs, the adjustment shall not result in a
23 gain of state funds to the district. If the Department of
24 Education audit adjustment recommendation is based upon
25 controverted findings of fact, the Commissioner of Education
26 is authorized to establish the amount of the adjustment based
27 on the best interests of the state.
28 Section 2. This act shall take effect July 1, 2006.
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Florida Senate - 2006 SB 2254
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2 SENATE SUMMARY
3 Requires the Department of Revenue to certify to the
Commissioner of Education the district and state totals
4 of the prior year's taxable values for school purposes.
Provides for an adjustment in the amount of state funds
5 allocated to a school district due to a change in the
assessment roll required by a final judicial decision.
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