Florida Senate - 2017 SB 604 By Senator Simmons 9-01353-17 2017604__ 1 A bill to be entitled 2 An act relating to education funding; amending s. 3 1011.71, F.S.; revising the amount each school board 4 may levy for certain purposes; revising the purposes 5 for which a school district may levy additional 6 millage by specified means to include fixed capital 7 outlay; providing an effective date. 8 9 Be It Enacted by the Legislature of the State of Florida: 10 11 Section 1. Subsections (2), (3), and (9) of section 12 1011.71, Florida Statutes, are amended to read: 13 1011.71 District school tax.— 14 (2) In addition to the maximum millage levy as provided in 15 subsection (1), each school board may levy not more than 1.71.516 mills against the taxable value for school purposes for district 17 schools, including charter schools at the discretion of the 18 school board, to fund: 19 (a) New construction and remodeling projects, as set forth 20 in s. 1013.64(3)(b) and (6)(b) and included in the district’s 21 educational plant survey pursuant to s. 1013.31, without regard 22 to prioritization, sites and site improvement or expansion to 23 new sites, existing sites, auxiliary facilities, athletic 24 facilities, or ancillary facilities. 25 (b) Maintenance, renovation, and repair of existing school 26 plants or of leased facilities to correct deficiencies pursuant 27 to s. 1013.15(2). 28 (c) The purchase, lease-purchase, or lease of school buses. 29 (d) The purchase, lease-purchase, or lease of new and 30 replacement equipment; computer hardware, including electronic 31 hardware and other hardware devices necessary for gaining access 32 to or enhancing the use of electronic content and resources or 33 to facilitate the access to and the use of a school district’s 34 digital classrooms plan pursuant to s. 1011.62, excluding 35 software other than the operating system necessary to operate 36 the hardware or device; and enterprise resource software 37 applications that are classified as capital assets in accordance 38 with definitions of the Governmental Accounting Standards Board, 39 have a useful life of at least 5 years, and are used to support 40 districtwide administration or state-mandated reporting 41 requirements. 42 (e) Payments for educational facilities and sites due under 43 a lease-purchase agreement entered into by a district school 44 board pursuant to s. 1003.02(1)(f) or s. 1013.15(2), not 45 exceeding, in the aggregate, an amount equal to three-fourths of 46 the proceeds from the millage levied by a district school board 47 pursuant to this subsection. The three-fourths limit is waived 48 for lease-purchase agreements entered into before June 30, 2009, 49 by a district school board pursuant to this paragraph. 50 (f) Payment of loans approved pursuant to ss. 1011.14 and 51 1011.15. 52 (g) Payment of costs directly related to complying with 53 state and federal environmental statutes, rules, and regulations 54 governing school facilities. 55 (h) Payment of costs of leasing relocatable educational 56 facilities, of renting or leasing educational facilities and 57 sites pursuant to s. 1013.15(2), or of renting or leasing 58 buildings or space within existing buildings pursuant to s. 59 1013.15(4). 60 (i) Payment of the cost of school buses when a school 61 district contracts with a private entity to provide student 62 transportation services if the district meets the requirements 63 of this paragraph. 64 1. The district’s contract must require that the private 65 entity purchase, lease-purchase, or lease, and operate and 66 maintain, one or more school buses of a specific type and size 67 that meet the requirements of s. 1006.25. 68 2. Each such school bus must be used for the daily 69 transportation of public school students in the manner required 70 by the school district. 71 3. Annual payment for each such school bus may not exceed 72 10 percent of the purchase price of the state pool bid. 73 4. The proposed expenditure of the funds for this purpose 74 must have been included in the district school board’s notice of 75 proposed tax for school capital outlay as provided in s. 76 200.065(10). 77 (j) Payment of the cost of the opening day collection for 78 the library media center of a new school. 79 (3) Notwithstanding subsection (2), if the revenue from 1.7 801.5mills is insufficient to meet the payments due under a 81 lease-purchase agreement entered into before June 30, 2009, by a 82 district school board pursuant to paragraph (2)(e), or to meet 83 other critical district fixed capital outlay needs, the board, 84 in addition to the 1.71.5mills, may levy up to 0.25 mills for 85 fixed capital outlay in lieu of levying an equivalent amount of 86 the discretionary mills for operations as provided in the 87 General Appropriations Act. Millage levied pursuant to this 88 subsection is subject to the provisions of s. 200.065 and, 89 combined with the 1.71.5mills authorized in subsection (2), 90 may not exceed 1.951.75mills. If the district chooses to use 91 up to 0.25 mills for fixed capital outlay, the compression 92 adjustment pursuant to s. 1011.62(5) shall be calculated for the 93 standard discretionary millage that is not eligible for transfer 94 to capital outlay. 95 (9) In addition to the maximum millage levied under this 96 section and the General Appropriations Act, a school district 97 may levy, by local referendum or in a general election, 98 additional millage for school operational purposes or for fixed 99 capital outlay up to an amount that, when combined with nonvoted 100 millage levied under this section, does not exceed the 10-mill 101 limit established in s. 9(b), Art. VII of the State 102 Constitution. Any such levy shall be for a maximum of 4 years 103 and shall be counted as part of the 10-mill limit established in 104 s. 9(b), Art. VII of the State Constitution. Millage elections 105 conducted under the authority granted pursuant to this section 106 are subject to s. 1011.73. Funds generated by such additional 107 millage do not become a part of the calculation of the Florida 108 Education Finance Program total potential funds in 2001-2002 or 109 any subsequent year and must not be incorporated in the 110 calculation of any hold-harmless or other component of the 111 Florida Education Finance Program formula in any year. If an 112 increase in required local effort, when added to existing 113 millage levied under the 10-mill limit, would result in a 114 combined millage in excess of the 10-mill limit, any millage 115 levied for operations pursuant to this subsection shall be 116 considered to be required local effort to the extent that the 117 district millage would otherwise exceed the 10-mill limit. 118 Section 2. This act shall take effect July 1, 2017.