82
nd Legislative Session _ 2007
173fr
On page
9,
after line 9 of the Senate Taxation Committee engrossed bill, insert:
"
Section 18. That
§
13-37-16
be amended to read as follows:
13-37-16.
For taxes payable in 1997, and each year thereafter, the school board shall levy no
more than one dollar and forty cents per thousand dollars of taxable valuation, as a special levy in
addition to all other levies authorized by law for the amount so determined to be necessary, and such
levy shall be spread against all of the taxable property of the district. The proceeds derived from such
levy shall constitute a school district special education fund of the district for the payment of costs
for the special education of all children in need of special education or special education and related
services who reside within the district pursuant to the provisions of §§ 13-37-8.2 to 13-37-8.10,
inclusive. The levy in this section shall be based on valuations such that the median level of
assessment represents 85% of market value as determined by the Department of Revenue and
Regulation. The total amount of taxes that would be generated at the levy pursuant to this section
shall be considered local effort. Money in the special education fund may be expended for the
purchase or lease of any assistive technology that is directly related to special education and specified
in a student's individualized education plan. This section does not apply to real property
improvements.
For taxes payable in 2009, the total amount of revenue payable from the levy provided in this
section may not increase more than the lesser of three percent or the index factor, as defined in
§
10-13-38, over the maximum amount of revenue that could have been generated for the taxes
payable in 2008. After applying the index factor, a school district may increase the revenue payable
from taxes on real property above the limitations provided by this section by the percentage increase
of value resulting from any improvements or change in use of real property, annexation, minor
boundary changes, and any adjustments in taxation of real property separately classified and subject
to statutory adjustments and reductions under chapters 10-4, 10-6, 10-6A, and 10-6B, except
§
10-6-31.4, only if assessed the same as property of equal value.
Any school district created or reorganized after January 1, 2007, is exempt from the limitation
provided by this section for a period of two years immediately following its creation.
For taxes payable in 2010, 2011, 2012, and 2013, the total amount of revenue payable from the
levy provided in this section may not increase more than the lesser of three percent or the index
factor, as defined in
§
10-13-38, over the maximum amount of revenue that could have been
generated for the taxes payable in 2008 plus any unused index factor from the previous years. After
applying the index factor, a school district may increase the revenue payable from taxes on real
property above the limitations provided by this section by the percentage increase of value resulting
from any improvements or change in use of real property, annexation, minor boundary changes, and
any adjustments in taxation of real property separately classified and subject to statutory adjustments
and reductions under chapters 10-4, 10-6, 10-6A, and 10-6B, except
§
10-6-31.4, only if assessed
the same as property of equal value.
For taxes payable in 2009, 2010, 2011, 2012, and 2013, the levy limitation of one dollar and forty
cents per thousand dollars of taxable valuation does not apply to any school district.
Section 19. That
§
13-37-35.1
be amended to read as follows:
13-37-35.1.
Terms used in chapter 13-37 mean:
(1)
"Level one disability," a mild disability;
(2)
"Level two disability," a mental retardation or emotional disorder;
(3)
"Level three disability," hearing impairment, deafness, visual impairment, deaf-blindness,
orthopedic impairment, or traumatic brain injury;
(4)
"Level four disability," autism;
(5)
"Level five disability," multiple disabilities;
(5A)
"Level six disability," prolonged assistance;
(6)
"Index factor," is the annual percentage change in the consumer price index for urban
wage earners and clerical workers as computed by the Bureau of Labor Statistics of the
United States Department of Labor for the year before the year immediately preceding the
year of adjustment or three percent, whichever is less;
(7)
"Local effort," shall be calculated for taxes payable in
2006 and thereafter using a special
education levy of one dollar and twenty cents per one thousand dollars of valuation
2009
shall be the amount of revenue that could have been generated for the taxes payable in
2008 using a special education levy of one dollar and twenty cents per one thousand
dollars of valuation increased by the lesser of three percent or the index factor, as defined
in § 10-13-38, plus a percentage increase of value resulting from any improvements or
change in use of real property, annexation, minor boundary changes, and any adjustments
in taxation of real property separately classified and subject to statutory adjustments and
reductions under chapters 10-4, 10-6, 10-6A, and 10-6B, except § 10-6-31.4, only if
assessed the same as property of equal value.
For taxes payable in 2010, 2011, 2012, and 2013, the total amount of local effort
shall be increased by the lesser of three percent or the index factor, established pursuant
to § 10-13-38 plus a percentage increase of value resulting from any improvements or
change in use of real property, annexation, minor boundary changes, and any adjustments
in taxation of real property separately classified and subject to statutory adjustments and
reductions under chapters 10-4, 10-6, 10-6A, and 10-6B, except § 10-6-31.4, only if
assessed the same as property of equal value.
;
(8)
"Allocation for a student with a level one disability ," for the school fiscal year beginning
July 1, 2004, is $ 3,533.13. For each school year thereafter, the allocation for a student
with a level one disability shall be the previous fiscal year's allocation for such child
increased by the lesser of the index factor or three percent;
(9)
"Allocation for a student with a level two disability ," for the school fiscal year beginning
July 1, 2004, is $ 8,277.21. For each school year thereafter, the allocation for a student
with a level two disability shall be the previous fiscal year's allocation for such child
increased by the lesser of the index factor or three percent;
(10)
"Allocation for a student with a level three disability ," for the school fiscal year
beginning July 1, 2004, is $ 12, 580.73. For each school year thereafter, the allocation for
a student with a level three disability shall be the previous fiscal year's allocation for such
child increased by the lesser of the index factor or three percent;
(11)
"Allocation for a student with a level four disability ," for the school fiscal year beginning
July 1, 2004, is $ 12, 001.80. For each school year thereafter, the allocation for a student
with a level four disability shall be the previous fiscal year's allocation for such child
increased by the lesser of the index factor or three percent;
(12)
"Allocation for a student with a level five disability ," for the school fiscal year beginning
July 1, 2004, is $ 15, 882.21. For each school year thereafter, the allocation for a student
with a level five disability shall be the previous fiscal year's allocation for such child
increased by the lesser of the index factor or three percent;
(12A)
"Allocation for a student with a level six disability ," for the school fiscal year beginning
July 2004, is $8,122.23. For each school year thereafter, the allocation for a student with
a level six disability shall be the previous fiscal year's allocation for such child increased
by the lesser of the index factor or three percent;
(13)
"Child count," is the number of students in need of special education or special education
and related services according to criteria set forth in rules promulgated pursuant to §§ 13-
37-1.1 and 13-37-46 submitted to the Department of Education in accordance with rules
promulgated pursuant to § 13-37-1.1;
(14)
"Average daily membership," the average number of kindergarten through twelfth grade
pupils enrolled in all schools operated by the school district during the previous regular
school year plus the average number of pupils for whom the district pays tuition;
(15)
"Nonpublic school," a sectarian organization or entity which is accredited by the secretary
of education for the purpose of instructing children of compulsory school age. This
definition excludes any school that receives a majority of its revenues from public funds;
(16)
"Nonpublic average daily membership," the average number of children under age sixteen
who are approved for alternative instruction pursuant to § 13-27-2 during the previous
school year plus:
(a)
For nonpublic schools located within the boundaries of a public school district with
an average daily membership of six hundred or more during the previous school
year, the average number of kindergarten through twelfth grade pupils enrolled
during the previous regular school year in all nonpublic schools located within the
boundaries of the public school district;
(b)
For nonpublic schools located within the boundaries of a public school district with
an average daily membership of less than six hundred during the previous school
year, the average number of resident kindergarten through twelfth grade pupils
enrolled during the previous school year in all nonpublic schools located within the
State of South Dakota;
(17)
"Special education average daily membership," average daily membership plus nonpublic
average daily membership;
(18)
"Local need," an amount to be determined as follows:
(a)
Multiply the special education average daily membership by 0.1013 and multiply
the result by the allocation for a student with a level one disability;
(b)
Multiply the number of students having a level two disability as reported on the
child count for the previous school fiscal year by the allocation for a student with
a level two disability;
(c)
Multiply the number of students having a level three disability as reported on the
child count for the previous school fiscal year by the allocation for a student with
a level three disability;
(d)
Multiply the number of students having a level four disability as reported on the
child count for the previous school fiscal year by the allocation for a student with
a level four disability;
(e)
Multiply the number of students having a level five disability as reported on the
child count for the previous school fiscal year by the allocation for a student with
a level five disability;
(f)
Multiply the number of students having a level six disability as reported on the
child count for the previous school fiscal year by the allocation for a student with
a level six disability;
(g)
Sum the results of (a) through (f);
(19)
"Effort factor,"
the school district's special education tax levy in dollars per thousand
divided by $1.20
for taxes payable 2009, 2010, 2011, 2012, and 2013 shall be the amount
of taxes payable for the year divided by the amount of local effort as calculated in
subdivision (7)
. The maximum effort factor is 1.0.
.
".
173fq
On page
9,
after line 9 of the Senate Taxation Committee engrossed bill, insert:
"
Section 18. There is hereby established the Senate Bill 173 Implementation and Oversight Task
Force. The task force shall consist of the following eleven members:
(1) The speaker of the House of Representatives shall appoint three members of the House
of Representatives, no more than two of whom may be from one political party;
(2) The president pro tempore of the Senate shall appoint three members of the Senate, no
more than two of whom may be from one political party; and
(3) The secretary of the Department of Revenue and Regulation shall appoint five members
representing locally elected and appointed officials and the general public, no more than
three of whom may be from one political party.
The task force shall review the implementation of the provisions of Senate Bill 173 by the
Department of Revenue and Regulation and advise the department regarding the rules promulgated
by the department to administer the provisions of Senate Bill 173. The legislative members of the
task force may make recommendations to the 2008 Legislature regarding changes to the programs
established by Senate Bill 173.".
Moved by: Noem
Second by: Juhnke
Action: Failed by roll call vote.(7-8-0-0)
Voting Yes: Bradford, Faehn, Juhnke, Noem, Olson (Ryan), Turbiville, Dykstra
Voting No: Feinstein, Lust, Novstrup (Al), Peters, Thompson, Van Etten, Weems, Wick
MOTION:
AMEND SB 173
173fi
On page
2,
line 6 of the Senate Taxation Committee engrossed bill,
overstrike "
capitalized
"
.
On page
2
,
line 7,
overstrike "
capitalized
"
.
On page
2
,
line 13,
overstrike "
capitalized
"
.
On page
2
,
delete line
22
, and insert "
capitalized at seven and three-fourths
divided by the
adjustment factor of six and sixteen hundredths
percent.".
Moved by: Noem
Second by: Juhnke
Action: Prevailed by roll call vote.(9-6-0-0)
Voting Yes: Bradford, Faehn, Juhnke, Lust, Noem, Olson (Ryan), Thompson, Turbiville, Dykstra
Voting No: Feinstein, Novstrup (Al), Peters, Van Etten, Weems, Wick
MOTION:
DO PASS SB 173 AS AMENDED
Moved by: Noem
Second by: Juhnke
Action: Was not acted on.
MOTION:
SUBSTITUTE MOTION AMEND SB 173
173fp
On the Senate Taxation Committee engrossed bill, delete everything after the enacting clause and
insert:
"
Section 1. The Executive Board of the Legislative Research Council shall establish an interim
committee to conduct a thorough review of the assessment of real property, the classification of real
property, and property tax levies. The committee shall study the current limitations on the sales that
may be used to value property and the potential impacts if changes are made to these limitations. The
committee shall also consider alternative methods to assess property, including methods used by
other states. The committee shall report its findings to the Executive Board and present legislation
to the 2008 Legislature.
Section 2. Whereas, this Act is necessary for the immediate preservation of the public peace,
health, or safety, an emergency is hereby declared to exist, and this Act shall be in full force and
effect from and after its passage and approval."
Moved by: Feinstein
Second by: Peters
Action: Failed by roll call vote.(7-8-0-0)
Voting Yes: Feinstein, Novstrup (Al), Peters, Thompson, Van Etten, Weems, Wick
Voting No: Bradford, Faehn, Juhnke, Lust, Noem, Olson (Ryan), Turbiville, Dykstra
MOTION:
DO PASS SB 173 AS AMENDED
Moved by: Noem
Second by: Juhnke
Action: Was not acted on.
MOTION:
SUBSTITUTE MOTION DEFER SB 173 TO THE 41ST LEGISLATIVE DAY
Moved by: Wick
Second by: Feinstein
Action: Prevailed by roll call vote.(8-7-0-0)
Voting Yes: Feinstein, Lust, Novstrup (Al), Peters, Thompson, Van Etten, Weems, Wick
Voting No: Bradford, Faehn, Juhnke, Noem, Olson (Ryan), Turbiville, Dykstra
SB 164: permit certain taxing districts to revise the amount of revenue payable from
property taxes.
Presented by: Michael Kenyon, Department of Revenue and Regulation
Proponents: Yvonne Taylor, SD Municipal League
MOTION:
DO PASS SB 164
Moved by: Feinstein
Second by: Lust
Action: Prevailed by roll call vote.(13-1-1-0)
Voting Yes: Faehn, Feinstein, Juhnke, Lust, Noem, Novstrup (Al), Peters, Thompson, Turbiville,
Van Etten, Weems, Wick, Dykstra
Voting No: Bradford
Excused: Olson (Ryan)
MOTION:
ADJOURN
Moved by: Turbiville
Second by: Peters
Action: Prevailed by voice vote.
Linda Daugaard
____________________________
Committee SecretaryJoel D. Dykstra, Chair