Florida Senate - 2013                                    SB 1176
       
       
       
       By Senator Simmons
       
       
       
       
       10-01028-13                                           20131176__
    1                        A bill to be entitled                      
    2         An act relating to the school surtax; amending s.
    3         212.055, F.S.; allowing the school surtax to be used
    4         for operational expenditures as well as fixed capital
    5         outlay projects; requiring a school board to covenant
    6         to decrease a capital local school property tax in
    7         order to use surtax revenues for certain purposes;
    8         defining the terms “new or existing school projects”
    9         and “school facilities and campuses”; amending ss.
   10         212.054, 1011.715, 1013.64, 1013.73, and 1013.736,
   11         F.S.; conforming cross-references; providing an
   12         effective date.
   13  
   14  Be It Enacted by the Legislature of the State of Florida:
   15  
   16         Section 1. Subsection (6) of section 212.055, Florida
   17  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         (a) The school board in each county may levy, pursuant to
   33  resolution conditioned to take effect only upon approval by a
   34  majority vote of the electors of the county voting in a
   35  referendum, a discretionary sales surtax at a rate that may not
   36  exceed 0.5 percent.
   37         (b) The resolution shall include a statement that provides
   38  a brief and general description of the new or existing school
   39  capital outlay projects to be funded by the surtax. The
   40  statement shall conform to the requirements of s. 101.161 and
   41  shall be placed on the ballot by the governing body of the
   42  county. The following question shall be placed on the ballot:
   43  ....FOR THE                  ....CENTS TAX             
   44  ....AGAINST THE              ....CENTS TAX             
   45         (c) The resolution providing for the imposition of the
   46  surtax shall set forth a plan for use of the surtax proceeds for
   47  fixed capital expenditures or fixed capital costs associated
   48  with the construction, reconstruction, or improvement of school
   49  facilities and campuses that which have a useful life expectancy
   50  of 5 or more years, and any land acquisition, land improvement,
   51  design, and engineering costs related thereto. Additionally, The
   52  plan may shall include the costs of retrofitting and providing
   53  for technology implementation, including hardware and software,
   54  for the various sites within the school district. The plan may
   55  also include using surtax proceeds, and any interest accrued, on
   56  operational expenditures associated with retaining qualified
   57  teachers, protecting student academic programs, and maintaining
   58  extracurricular student activities. Surtax revenues may be used
   59  for the purpose of servicing bond indebtedness to finance
   60  projects authorized by this subsection, and any interest accrued
   61  thereto may be held in trust to finance such projects. However,
   62  in order to use the surtax revenues for the purposes specified
   63  in this paragraph, a school board shall covenant to decrease any
   64  capital local school property tax levied pursuant to s.
   65  1011.71(2) for as long as the school surtax remains in effect.
   66  Neither the proceeds of the surtax nor any interest accrued
   67  thereto shall be used for operational expenses.
   68         (d) Surtax revenues collected by the Department of Revenue
   69  pursuant to this subsection shall be distributed to the school
   70  board imposing the surtax in accordance with law.
   71         (e)As used in this subsection, the terms “new or existing
   72  school projects” and “school facilities and campuses” may
   73  include fixed capital expenditures, fixed capital costs, and
   74  direct operating costs associated with facilities and campuses
   75  of state universities and Florida College System institutions if
   76  an interlocal agreement between and among the levying school
   77  district and the corresponding state universities and Florida
   78  College System institutions are adopted and approved by the
   79  corresponding governing bodies of such entities, and if all
   80  expenditures or costs are for the construction, reconstruction,
   81  improvement, or operation of facilities and campuses located in
   82  the county in which the surtax is approved.
   83         Section 2. Subsection (7) of section 212.054, Florida
   84  Statutes, is amended to read:
   85         212.054 Discretionary sales surtax; limitations,
   86  administration, and collection.—
   87         (7)(a) The governing body of any county levying a
   88  discretionary sales surtax or the school board of any county
   89  levying the school capital outlay surtax authorized under by s.
   90  212.055(6) shall notify the department within 10 days after
   91  final adoption by ordinance or referendum of an imposition,
   92  termination, or rate change of the surtax, but no later than
   93  November 16 prior to the effective date. The notice must specify
   94  the time period during which the surtax will be in effect and
   95  the rate and must include a copy of the ordinance and such other
   96  information as the department requires by rule. Failure to
   97  timely provide such notification to the department shall result
   98  in the delay of the effective date for a period of 1 year.
   99         (b) In addition to the notification required by paragraph
  100  (a), the governing body of any county proposing to levy a
  101  discretionary sales surtax or the school board of any county
  102  proposing to levy the school capital outlay surtax authorized
  103  under by s. 212.055(6) shall notify the department by October 1
  104  if the referendum or consideration of the ordinance that would
  105  result in imposition, termination, or rate change of the surtax
  106  is scheduled to occur on or after October 1 of that year.
  107  Failure to timely provide such notification to the department
  108  shall result in the delay of the effective date for a period of
  109  1 year.
  110         Section 3. Section 1011.715, Florida Statutes, is amended
  111  to read:
  112         1011.715 Resolution regarding school capital outlay
  113  surcharge.—The resolution of a district school board providing
  114  for the imposition of the school capital outlay surtax
  115  authorized under in s. 212.055(6) may include a covenant by the
  116  district school board to decrease the capital local school
  117  property tax levied pursuant to s. 1011.71(2) and to maintain
  118  that tax at the reduced millage as long as the surtax is in
  119  effect. The resolution may also provide that the surtax sunsets
  120  shall sunset on December 31 of any year in which the district
  121  school board levies the capital property tax under s. 1011.71(2)
  122  at a millage rate in excess of the reduced millage rate promised
  123  in the resolution. Finally, If the surtax revenues are pledged
  124  to service bonded indebtedness, the district school board may
  125  covenant not to levy the capital property tax under s.
  126  1011.71(2) at a millage rate in excess of the reduced millage
  127  rate promised in the resolution.
  128         Section 4. Paragraph (a) of subsection (2) of section
  129  1013.64, Florida Statutes, is amended to read:
  130         1013.64 Funds for comprehensive educational plant needs;
  131  construction cost maximums for school district capital
  132  projects.—Allocations from the Public Education Capital Outlay
  133  and Debt Service Trust Fund to the various boards for capital
  134  outlay projects shall be determined as follows:
  135         (2)(a) The department shall establish, as a part of the
  136  Public Education Capital Outlay and Debt Service Trust Fund, a
  137  separate account, in an amount determined by the Legislature, to
  138  be known as the “Special Facility Construction Account.” The
  139  Special Facility Construction account shall be used to provide
  140  necessary construction funds to school districts that which have
  141  urgent construction needs but that currently which lack
  142  sufficient resources at present, and cannot reasonably
  143  anticipate obtaining sufficient resources within the period of
  144  the next 3 years, for these purposes from currently authorized
  145  sources of capital outlay revenue. A school district requesting
  146  funding from the Special Facility Construction account shall
  147  submit one specific construction project, not to exceed one
  148  complete educational plant, to the Special Facility Construction
  149  Committee. A No district may not shall receive funding for more
  150  than one approved project in any 3-year period. The first year
  151  of the 3-year period shall be the first year a district receives
  152  an appropriation. The department shall encourage a construction
  153  program that reduces the average size of schools in the
  154  district. The request must meet the following criteria to be
  155  considered by the committee:
  156         1. The project must be deemed a critical need and must be
  157  recommended for funding by the Special Facility Construction
  158  Committee. Before Prior to developing plans for the proposed
  159  facility, the district school board must request a
  160  preapplication review by the Special Facility Construction
  161  Committee or a project review subcommittee convened by the
  162  committee that includes to include two representatives of the
  163  department and two staff from school districts not eligible to
  164  participate in the program. Within 60 days after receiving the
  165  preapplication review request, the committee or subcommittee
  166  must meet in the school district to review the project proposal
  167  and existing facilities. To determine whether the proposed
  168  project is a critical need, the committee or subcommittee shall
  169  consider, at a minimum, the capacity of all existing facilities
  170  within the district as determined by the Florida Inventory of
  171  School Houses; the district’s pattern of student growth; the
  172  district’s existing and projected capital outlay full-time
  173  equivalent student enrollment as determined by the department;
  174  the district’s existing satisfactory student stations; the use
  175  of all existing district property and facilities; grade level
  176  configurations; and any other information that may affect the
  177  need for the proposed project.
  178         2. The construction project must be recommended in the most
  179  recent survey or surveys by the district under the rules of the
  180  State Board of Education.
  181         3. The construction project must appear on the district’s
  182  approved project priority list under the rules of the State
  183  Board of Education.
  184         4. The district must have selected and had approved a site
  185  for the construction project in compliance with s. 1013.36 and
  186  the rules of the State Board of Education.
  187         5. The district shall have developed a district school
  188  board adopted list of facilities that do not exceed the norm for
  189  net square feet occupancy requirements under the State
  190  Requirements for Educational Facilities, using all possible
  191  programmatic combinations for multiple use of space to obtain
  192  maximum daily use of all spaces within the facility under
  193  consideration.
  194         6. Upon construction, the total cost per student station,
  195  including change orders, may must not exceed the cost per
  196  student station as provided in subsection (6).
  197         7. There shall be an agreement signed by The district
  198  school board must have signed an agreement stating that it will
  199  advertise for bids within 30 days after of receipt of its
  200  encumbrance authorization from the department.
  201         8. The district shall, at the time of the request and for
  202  the next a continuing period of 3 years, levy the maximum
  203  millage against their nonexempt assessed property value as
  204  allowed under in s. 1011.71(2) or shall raise an equivalent
  205  amount of revenue from the school capital outlay surtax
  206  authorized under s. 212.055(6). Any district that has with a new
  207  or active project, funded under the provisions of this
  208  subsection, shall be required to budget no more than the value
  209  of 1.5 mills per year to the project to satisfy the annual
  210  participation requirement in the Special Facility Construction
  211  Account.
  212         9. If a contract has not been signed 90 days after the
  213  advertising of bids, the funding for the specific project shall
  214  revert to the Special Facility New Construction Account to be
  215  reallocated to other projects on the list. However, an
  216  additional 90 days may be granted by the commissioner.
  217         10. The department shall certify the inability of the
  218  district to fund the survey-recommended project over a
  219  continuous 3-year period using projected capital outlay revenue
  220  derived from s. 9(d), Art. XII of the State Constitution, as
  221  amended, paragraph (3)(a) of this section, and s. 1011.71(2).
  222         11. The district shall have on file with the department an
  223  adopted resolution acknowledging its 3-year commitment of all
  224  unencumbered and future revenue acquired from s. 9(d), Art. XII
  225  of the State Constitution, as amended, paragraph (3)(a) of this
  226  section, and s. 1011.71(2).
  227         12. Final phase III plans must be certified by the board as
  228  complete and in compliance with the building and life safety
  229  codes prior to August 1.
  230         Section 5. Subsection (1) of section 1013.73, Florida
  231  Statutes, is amended to read:
  232         1013.73 Effort index grants for school district
  233  facilities.—
  234         (1) The Legislature hereby allocates for effort index
  235  grants the sum of $300 million from the funds appropriated from
  236  the Educational Enhancement Trust Fund by s. 46, chapter 97-384,
  237  Laws of Florida, contingent upon the sale of school capital
  238  outlay bonds. From these funds, the Commissioner of Education
  239  shall allocate to the four school districts deemed eligible for
  240  an effort index grant the sums of $7,442,890 to the Clay County
  241  School District, $62,755,920 to the Miami-Dade County Public
  242  Schools, $1,628,590 to the Hendry County School District, and
  243  $414,950 to the Madison County School District. The remaining
  244  funds shall be allocated among the remaining district school
  245  boards that qualify for an effort index grant by meeting the
  246  local capital outlay effort criteria in paragraph (a) or
  247  paragraph (b).
  248         (a) Between July 1, 1995, and June 30, 1999, the school
  249  district received direct proceeds from the one-half-cent sales
  250  school surtax for public school capital outlay authorized under
  251  by s. 212.055(6) or from the local government infrastructure
  252  sales surtax authorized by s. 212.055(2).
  253         (b) The school district met two of the following criteria:
  254         1. Levied the full 2 mills of nonvoted discretionary
  255  capital outlay authorized by s. 1011.71(2) during 1995-1996,
  256  1996-1997, 1997-1998, and 1998-1999.
  257         2. Levied a cumulative voted millage for capital outlay and
  258  debt service equal to 2.5 mills for fiscal years 1995 through
  259  1999.
  260         3. Received proceeds of school impact fees greater than
  261  $500 per dwelling unit which were in effect on July 1, 1998.
  262         4. Received direct proceeds from either the one-half-cent
  263  sales school surtax for public school capital outlay authorized
  264  under by s. 212.055(6) or from the local government
  265  infrastructure sales surtax authorized by s. 212.055(2).
  266         Section 6. Paragraph (a) of subsection (2) of section
  267  1013.736, Florida Statutes, is amended to read:
  268         1013.736 District Effort Recognition Program.—
  269         (2) ELIGIBILITY.—Annually, the Department of Education
  270  shall determine each district’s compliance with the provisions
  271  of s. 1003.03 and determine the district’s eligibility to
  272  receive a district effort recognition grant for local school
  273  facilities projects pursuant to this section. Districts shall be
  274  eligible for a district effort recognition grant based upon
  275  participation in any of the following:
  276         (a) The district levies a half-cent school capital outlay
  277  surtax authorized under in s. 212.055(6).
  278         Section 7. This act shall take effect July 1, 2013.