On page 1, line 6, of the Introduced bill, delete " 24" and insert " 22"
On page 1, line 7, of the Introduced bill, delete " a" and insert " the reduction of the"
On page 1, line 7, of the Introduced bill, after "levy" delete " of zero being"
On page 1, line 8, of the Introduced bill, after "dwellings" insert " under section 2 of this Act"
On page 1, line 8, of the Introduced bill, after "funds" delete " and school district special education funds"
On page 1, line 9, of the Introduced bill, delete " these levies" and insert " the reduction of the mill levy under section 2 of this Act"
On page 1, line 10, of the Introduced bill, delete " do" and insert " does"
On page 1, line 10, of the Introduced bill, delete " do" and insert " does"
On page 1, line 12, of the Introduced bill, delete " formulas" and insert " formula"
On page 1, line 12, of the Introduced bill, after "funds" delete " and special education funds"
On page 2, line 3, of the Introduced bill, delete " zero dollars" and insert " one dollar"
On page 2, line 16, of the Introduced bill, delete " five" and insert " four and one-half"
On page 5, line 20, of the Introduced bill, delete " five" and insert " four and one-half"
On page 7, line 16, of the Introduced bill, delete " five" and insert " four and one-half"
On page 7, line 24, of the Introduced bill, delete " five" and insert " four and one-half"
On page 7, line 27, of the Introduced bill, after "10-45." delete "Section 19. That § 13-37-16 be AMENDED:
"
On page 7, line 28, of the Introduced bill, after "AMENDED:" delete "13-37-16. "
On page 7, line 28, of the Introduced bill, after "13-37-16. " delete "For taxes payable in 2025 2026, and each year thereafter, the school board shall levy no more than one dollar and forty-eight and eight-tenths cents per thousand dollars of taxable valuation of property classified for purposes of taxation as agricultural property or nonagricultural property, as a special levy in addition to all other levies authorized by law for the amount so determined to be necessary, and the levy must be spread against all of the taxable property of the district not classified as owner-occupied single-family dwellings, as defined in § 10-13-39. The proceeds derived from the levy 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. 4 to 13-37-8. 10, inclusive.
The levy in this section is based on valuations where the median level of assessment represents eighty-five percent of market value, as determined by the Department of Revenue. The total amount of taxes that would be generated at the levy pursuant to this section is 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."
On page 8, line 16, of the Introduced bill, after "improvements." delete "Section 20. That § 13-37-35. 1 be AMENDED:
"
On page 8, line 17, of the Introduced bill, after "AMENDED:" delete "13-37-35. 1. "
On page 8, line 17, of the Introduced bill, after "13-37-35.1. " delete "Terms used in chapter 13-37 mean:
(1) "Level one disability," a mild disability;
(2) "Level two disability," cognitive disability 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," must be calculated for taxes payable in 2025 and thereafter using a special education levy of one dollar and twenty-eight and eight-tenths cents per one thousand dollars of taxable valuation of property classified for purposes of taxation as agricultural property or nonagricultural property;
(8) "Allocation for a student with a level one disability," for the school fiscal year beginning July 1, 2024, is $7,556. 00. For each school year thereafter, the allocation for a student with a level one disability must be the previous fiscal year's allocation for the child increased by the index factor;
(9) "Allocation for a student with a level two disability," for the school fiscal year beginning July 1, 2024, is $16,553. 00. For each school year thereafter, the allocation for a student with a level two disability must be the previous fiscal year's allocation for the child increased by the index factor;
(10) "Allocation for a student with a level three disability," for the school fiscal year beginning July 1, 2024, is $22,854. 00. For each school year thereafter, the allocation for a student with a level three disability must be the previous fiscal year's allocation for the child increased by the index factor;
(11) "Allocation for a student with a level four disability," for the school fiscal year beginning July 1, 2024, is $17,831. 00. For each school year thereafter, the allocation for a student with a level four disability must be the previous fiscal year's allocation for the child increased by the index factor;
(12) "Allocation for a student with a level five disability," for the school fiscal year beginning July 1, 2024, is $36,582. 00. For each school year thereafter, the allocation for a student with a level five disability must be the previous fiscal year's allocation for the child increased by the index factor;
(12A) "Allocation for a student with a level six disability," for the school fiscal year beginning July 1, 2024, is $11,692. 00. For each school year thereafter, the allocation for a student with a level six disability must be the previous fiscal year's allocation for the child increased by the index factor;
(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;
(14) "Fall enrollment," the number of kindergarten-through-twelfth-grade students enrolled in all schools operated by the school district on the last Friday of September of the previous school year minus the number of students for whom the district receives tuition, except any nonresident student who is in the care and custody of a state agency and is attending a public school and any student for whom tuition is being paid pursuant to § 13-28-42. 1, plus the number of students for whom the district pays tuition;
(15) "Nonpublic school," a sectarian organization or entity 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 fall enrollment," the number of children under age eighteen, who are approved for alternative instruction pursuant to § 13-27-3 on the last Friday of September of the previous school year plus:
(a) For nonpublic schools located within the boundaries of a public school district with a fall enrollment of six hundred or more on the last Friday of September of the previous school year, the number of kindergarten-through-twelfth-grade students enrolled on the last Friday of September of 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 a fall enrollment of less than six hundred on the last Friday of September of the previous school year, the number of resident kindergarten-through-twelfth-grade students enrolled on the last Friday of September of the previous school year in all nonpublic schools located within this state;
(17) "Special education fall enrollment," fall enrollment plus nonpublic fall enrollment;
(18) "Local need," an amount to be determined as follows:
(a) Multiply the special education fall enrollment by 0. 1062 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) When calculating local need at the statewide level, include the amount set aside for extraordinary costs defined in § 13-37-40;
(h) When calculating local need at the statewide level, include the amount set aside for the South Dakota School for the Blind and Visually Impaired;
(i) Sum the results of subdivisions (18)(a) to (h), inclusive;
(19) "Effort factor," the school district's special education tax levy in dollars per thousand divided by $1. 288. The maximum effort factor is 1. 0."
On page 12, line 9, of the Introduced bill, delete " five" and insert " four and one-half"
On page 12, line 19, of the Introduced bill, delete " 24" and insert " 22"