Chapter 778
AN ACT
HB 2641
Relating to school finance; creating new
provisions; amending ORS 327.013 and 327.336; and prescribing an effective
date.
Be It Enacted by the People of
the State of
SECTION 1. ORS 327.013, as amended by section 2, chapter
4, Oregon Laws 2006, is amended to read:
327.013. The State
School Fund distributions for school districts shall be computed as follows:
(1) General Purpose
Grant =
(2) The funding
percentage shall be calculated by the Superintendent of Public Instruction to
distribute as nearly as practicable the total sum available for distribution of
money.
(3) Target Grant =
Statewide Target per ADMw Grant + Teacher Experience Factor.
(4) Statewide Target per
ADMw Grant = $4,500.
(5) Teacher Experience
Factor = $25 ´ {District average teacher experience −
statewide average teacher experience}. “Average teacher experience” means the
average, in years, of teaching experience of certified teachers as reported to
the Department of Education.
(6) District extended
ADMw = ADMw or ADMw of the prior year, whichever is greater.
(7)(a) Weighted average
daily membership or ADMw = average daily membership + an additional amount
computed as follows:
(A) 1.0 for each student
in average daily membership eligible for special education as a child with
disabilities under ORS 343.035, applicable to not to exceed 11 percent of the
district’s ADM without review and approval of the Department of Education.
Children with disabilities eligible for special education in adult local
correctional facilities as defined in ORS 169.005 or adult regional
correctional facilities as defined in ORS 169.620 may not be included in the
calculation of the 11 percent.
(B) 0.5 for each student
in average daily membership eligible for and enrolled in an English as a second
language program under ORS 336.079.
(C) 0.2 for each student
in average daily membership enrolled in a union high school district or in an
area of a unified school district where the district is only responsible for
educating students in grades 9 through 12 in that area.
(D) −0.1 for each student in average daily
membership enrolled in an elementary district operating kindergarten through
grade 6 or kindergarten through grade 8 or in an area of a unified school
district where the district is only responsible for educating students in
kindergarten through grade 8.
(E) 0.25 times the sum
of the following:
(i) The number of
children 5 to 17 years of age in poverty families in the district, as
determined by the Department of Education from a report of the federal
Department of Education based on the most recent federal decennial census, as
adjusted by the school district’s proportion of students in the county
receiving free or reduced price lunches under the United States Department of
Agriculture’s current Income Eligibility Guidelines if the number is higher
than the number determined from census data and only if the school district had
an average daily membership of 2,500 or less for the 1995-1996 school year, and
as further adjusted by the number of students in average daily membership in
June of the year of distribution divided by number of students in average daily
membership in the district, or its predecessors, in June of the year of the
most recent federal decennial census;
(ii) The number of
children in foster homes in the district as determined by the report of the
Department of Human Services to the federal Department of Education, “Annual
Statistical Report on Children in Foster Homes and Children in Families
Receiving AFDC Payments in Excess of the Poverty Income Level,” or its
successor, for October 31 of the year prior to the year of distribution; and
(iii) The number of
children in the district in state-recognized facilities for neglected and
delinquent children, based on information from the Department of Human Services
for October 31 of the year prior to the year of distribution.
(F) An additional amount
as determined by ORS 327.077 shall be added to the ADMw for each remote small
elementary school and for each small high school in the district.
(G) All numbers of
children used for the computation in this section must reflect any district
consolidations that have occurred since the numbers were compiled.
(b) The total additional
weight that shall be assigned to any student in average daily membership in a
district, exclusive of students described in paragraph (a)(E) and (F) of this
subsection shall not exceed 2.0.
(8) High cost
disabilities grant = the total amount received by a school district under ORS
327.348, for providing special education and related services to resident
pupils with disabilities.
(9)(a) Transportation
grant equals:
(A) 70 percent of
approved transportation costs for those school districts ranked below the 80th
percentile under paragraph (b) of this subsection.
(B) 80 percent of
approved transportation costs for those school districts ranked in or above the
80th percentile but below the 90th percentile under paragraph (b) of this
subsection.
(C) 90 percent of
approved transportation costs for those school districts ranked in or above the
90th percentile under paragraph (b) of this subsection.
(b) Each fiscal year,
the Department of Education shall rank school districts based on the approved
transportation costs per ADM of each school district, ranking the school
district with the highest approved transportation costs per ADM at the top of
the order.
(10) Local Revenues are
the total of the following:
(a) The amount of
revenue offset against local property taxes as determined by the Department of
Revenue under ORS 311.175 (3)(a)(A);
(b) The amount of
property taxes actually received by the district including penalties and
interest on taxes;
(c) The amount of
revenue received by the district from the Common School Fund under ORS 327.403
to 327.410;
(d) The amount of
revenue received by the district from the county school fund;
(e) The amount of
revenue received by the district from the 25 percent of federal forest reserve
revenues required to be distributed to schools by ORS 294.060 (1);
(f) The amount of
revenue received by the district from state managed forestlands under ORS
530.115 (1)(b) and (c);
(g) Moneys received in
lieu of property taxes;
(h) Federal funds
received without specific application by the school district and which are not
deemed under federal law to be nonsupplantable;
(i) Any positive amount
obtained by subtracting the operating property taxes actually imposed by the
district, based on the rate certified pursuant to ORS 310.060, from the amount
that would have been imposed by the district if the district had certified the
maximum rate of operating property taxes allowed by law; and
(j) Any amount
distributed to the district in the prior fiscal year under section 4 (3),
chapter 695, Oregon Laws 2001, or ORS 327.019 (8).
(11) Notwithstanding
subsection (10) of this section, Local Revenues do not include:
(a) If a school district
imposes local option taxes pursuant to ORS 280.040 to 280.145, an amount equal
to the lesser of:
(A) The amount of
revenue actually received by the district from local option taxes imposed pursuant
to ORS 280.040 to 280.145;
(B) [Fifteen] Twenty percent of the
combined total for the school district of the general purpose grant, the
transportation grant, the facility grant and the high cost disabilities grant
of the district; or
(C) [$750] $1,000 per district
extended ADMw; and
(b) For a school
district with a statutory rate limit on July 1, 2003, that is greater than
$4.50 per $1,000 of assessed value, the amount of property taxes actually
received by the district, including penalties and interest on taxes, that
results from an increase in the rate of ad valorem property tax of the district
allowed under section 11 (5)(d), Article XI of the
Oregon Constitution.
(12)(a) Facility Grant =
8 percent of total construction costs of new school buildings.
(b) A school district
shall receive a Facility Grant in the distribution year that a new school
building is first used.
(c) As used in this
subsection:
(A) “New school building”
includes new school buildings, adding structures onto existing school buildings
and adding premanufactured structures to a school district if those buildings
or structures are to be used for instructing students.
(B) “Construction costs”
does not include costs for land acquisition.
(13) Notwithstanding
subsection (10)(i) of this section, Local Revenues do
not include any amount of operating property tax authority of the district that
is:
(a)
Attributable to the suspension of ORS 310.239 by section 1, chapter 4, Oregon
Laws 2006; and
(b) Not actually imposed
by the district.
SECTION 2. The amendments to ORS 327.013 by section 1
of this 2007 Act apply to
SECTION 3. ORS 327.013, as amended by section 2, chapter
4, Oregon Laws 2006, and section 1 of this 2007 Act, is amended to read:
327.013. The State
School Fund distributions for school districts shall be computed as follows:
(1) General Purpose
Grant =
(2) The funding
percentage shall be calculated by the Superintendent of Public Instruction to
distribute as nearly as practicable the total sum available for distribution of
money.
(3) Target Grant =
Statewide Target per ADMw Grant + Teacher Experience Factor.
(4) Statewide Target per
ADMw Grant = $4,500.
(5) Teacher Experience
Factor = $25 ´ {District average teacher experience −
statewide average teacher experience}. “Average teacher experience” means the
average, in years, of teaching experience of certified teachers as reported to
the Department of Education.
(6) District extended
ADMw = ADMw or ADMw of the prior year, whichever is greater.
(7)(a) Weighted average
daily membership or ADMw = average daily membership + an additional amount
computed as follows:
(A) 1.0 for each student
in average daily membership eligible for special education as a child with
disabilities under ORS 343.035, applicable to not to exceed 11 percent of the
district’s ADM without review and approval of the Department of Education.
Children with disabilities eligible for special education in adult local
correctional facilities as defined in ORS 169.005 or adult regional
correctional facilities as defined in ORS 169.620 may not be included in the
calculation of the 11 percent.
(B) 0.5 for each student
in average daily membership eligible for and enrolled in an English as a second
language program under ORS 336.079.
(C) 0.2 for each student
in average daily membership enrolled in a union high school district or in an
area of a unified school district where the district is only responsible for
educating students in grades 9 through 12 in that area.
(D) −0.1 for each student in average daily
membership enrolled in an elementary district operating kindergarten through
grade 6 or kindergarten through grade 8 or in an area of a unified school
district where the district is only responsible for educating students in
kindergarten through grade 8.
(E) 0.25 times the sum
of the following:
(i) The number of
children 5 to 17 years of age in poverty families in the district, as
determined by the Department of Education from a report of the federal
Department of Education based on the most recent federal decennial census, as
adjusted by the school district’s proportion of students in the county
receiving free or reduced price lunches under the United States Department of
Agriculture’s current Income Eligibility Guidelines if the number is higher
than the number determined from census data and only if the school district had
an average daily membership of 2,500 or less for the 1995-1996 school year, and
as further adjusted by the number of students in average daily membership in
June of the year of distribution divided by number of students in average daily
membership in the district, or its predecessors, in June of the year of the
most recent federal decennial census;
(ii) The number of
children in foster homes in the district as determined by the report of the
Department of Human Services to the federal Department of Education, “Annual
Statistical Report on Children in Foster Homes and Children in Families
Receiving AFDC Payments in Excess of the Poverty Income Level,” or its
successor, for October 31 of the year prior to the year of distribution; and
(iii) The number of
children in the district in state-recognized facilities for neglected and
delinquent children, based on information from the Department of Human Services
for October 31 of the year prior to the year of distribution.
(F) An additional amount
as determined by ORS 327.077 shall be added to the ADMw for each remote small
elementary school and for each small high school in the district.
(G) All numbers of
children used for the computation in this section must reflect any district
consolidations that have occurred since the numbers were compiled.
(b) The total additional
weight that shall be assigned to any student in average daily membership in a
district, exclusive of students described in paragraph (a)(E) and (F) of this
subsection shall not exceed 2.0.
(8) High cost
disabilities grant = the total amount received by a school district under ORS
327.348, for providing special education and related services to resident
pupils with disabilities.
(9)(a) Transportation
grant equals:
(A) 70 percent of
approved transportation costs for those school districts ranked below the 80th
percentile under paragraph (b) of this subsection.
(B) 80 percent of
approved transportation costs for those school districts ranked in or above the
80th percentile but below the 90th percentile under paragraph (b) of this
subsection.
(C) 90 percent of
approved transportation costs for those school districts ranked in or above the
90th percentile under paragraph (b) of this subsection.
(b) Each fiscal year,
the Department of Education shall rank school districts based on the approved
transportation costs per ADM of each school district, ranking the school
district with the highest approved transportation costs per ADM at the top of
the order.
(10) Local Revenues are
the total of the following:
(a) The amount of
revenue offset against local property taxes as determined by the Department of
Revenue under ORS 311.175 (3)(a)(A);
(b) The amount of
property taxes actually received by the district including penalties and
interest on taxes;
(c) The amount of
revenue received by the district from the Common School Fund under ORS 327.403
to 327.410;
(d) The amount of
revenue received by the district from the county school fund;
(e) The amount of
revenue received by the district from the 25 percent of federal forest reserve
revenues required to be distributed to schools by ORS 294.060 (1);
(f) The amount of
revenue received by the district from state managed forestlands under ORS
530.115 (1)(b) and (c);
(g) Moneys received in
lieu of property taxes;
(h) Federal funds
received without specific application by the school district and which are not
deemed under federal law to be nonsupplantable;
(i) Any positive amount
obtained by subtracting the operating property taxes actually imposed by the
district, based on the rate certified pursuant to ORS 310.060, from the amount
that would have been imposed by the district if the district had certified the
maximum rate of operating property taxes allowed by law; and
(j) Any amount
distributed to the district in the prior fiscal year under section 4 (3),
chapter 695, Oregon Laws 2001, or ORS 327.019 (8).
(11) Notwithstanding
subsection (10) of this section, Local Revenues do not include:
(a) If a school district
imposes local option taxes pursuant to ORS 280.040 to 280.145, an amount equal
to the lesser of:
(A) The amount of
revenue actually received by the district from local option taxes imposed
pursuant to ORS 280.040 to 280.145;
(B) Twenty percent of
the combined total for the school district of the general purpose grant, the
transportation grant, the facility grant and the high cost disabilities grant
of the district; or
(C) $1,000 per district
extended ADMw, increased each fiscal year by three percent above the amount
allowed per district extended ADMw for the prior fiscal year; and
(b) For a school
district with a statutory rate limit on July 1, 2003, that is greater than
$4.50 per $1,000 of assessed value, the amount of property taxes actually
received by the district, including penalties and interest on taxes, that
results from an increase in the rate of ad valorem property tax of the district
allowed under section 11 (5)(d), Article XI of the
Oregon Constitution.
(12)(a) Facility Grant =
8 percent of total construction costs of new school buildings.
(b) A school district
shall receive a Facility Grant in the distribution year that a new school
building is first used.
(c) As used in this
subsection:
(A) “New school building”
includes new school buildings, adding structures onto existing school buildings
and adding premanufactured structures to a school district if those buildings
or structures are to be used for instructing students.
(B) “Construction costs”
does not include costs for land acquisition.
(13) Notwithstanding
subsection (10)(i) of this section, Local Revenues do
not include any amount of operating property tax authority of the district that
is:
(a)
Attributable to the suspension of ORS 310.239 by section 1, chapter 4, Oregon
Laws 2006; and
(b) Not actually imposed
by the district.
SECTION 4. The amendments to ORS 327.013 by section 3
of this 2007 Act become operative on July 1, 2008.
SECTION 5. The amendments to ORS 327.013 by section 3
of this 2007 Act apply to
SECTION 6. ORS 327.013, as amended by sections 2 and 4,
chapter 4, Oregon Laws 2006, is amended to read:
327.013. The State
School Fund distributions for school districts shall be computed as follows:
(1) General Purpose
Grant =
(2) The funding
percentage shall be calculated by the Superintendent of Public Instruction to
distribute as nearly as practicable the total sum available for distribution of
money.
(3) Target Grant =
Statewide Target per ADMw Grant + Teacher Experience Factor.
(4) Statewide Target per
ADMw Grant = $4,500.
(5) Teacher Experience
Factor = $25 ´ {District average teacher experience −
statewide average teacher experience}. “Average teacher experience” means the
average, in years, of teaching experience of certified teachers as reported to
the Department of Education.
(6) District extended
ADMw = ADMw or ADMw of the prior year, whichever is greater.
(7)(a) Weighted average
daily membership or ADMw = average daily membership + an additional amount
computed as follows:
(A) 1.0 for each student
in average daily membership eligible for special education as a child with
disabilities under ORS 343.035, applicable to not to exceed 11 percent of the
district’s ADM without review and approval of the Department of Education.
Children with disabilities eligible for special education in adult local
correctional facilities as defined in ORS 169.005 or adult regional
correctional facilities as defined in ORS 169.620 may not be included in the
calculation of the 11 percent.
(B) 0.5 for each student
in average daily membership eligible for and enrolled in an English as a second
language program under ORS 336.079.
(C) 0.2 for each student
in average daily membership enrolled in a union high school district or in an
area of a unified school district where the district is only responsible for
educating students in grades 9 through 12 in that area.
(D) −0.1 for each student in average daily
membership enrolled in an elementary district operating kindergarten through
grade 6 or kindergarten through grade 8 or in an area of a unified school
district where the district is only responsible for educating students in
kindergarten through grade 8.
(E) 0.25 times the sum
of the following:
(i) The number of
children 5 to 17 years of age in poverty families in the district, as
determined by the Department of Education from a report of the federal
Department of Education based on the most recent federal decennial census, as
adjusted by the school district’s proportion of students in the county
receiving free or reduced price lunches under the United States Department of
Agriculture’s current Income Eligibility Guidelines if the number is higher
than the number determined from census data and only if the school district had
an average daily membership of 2,500 or less for the 1995-1996 school year, and
as further adjusted by the number of students in average daily membership in
June of the year of distribution divided by number of students in average daily
membership in the district, or its predecessors, in June of the year of the
most recent federal decennial census;
(ii) The number of
children in foster homes in the district as determined by the report of the
Department of Human Services to the federal Department of Education, “Annual
Statistical Report on Children in Foster Homes and Children in Families
Receiving AFDC Payments in Excess of the Poverty Income Level,” or its
successor, for October 31 of the year prior to the year of distribution; and
(iii) The number of
children in the district in state-recognized facilities for neglected and
delinquent children, based on information from the Department of Human Services
for October 31 of the year prior to the year of distribution.
(F) An additional amount
as determined by ORS 327.077 shall be added to the ADMw for each remote small
elementary school and for each small high school in the district.
(G) All numbers of
children used for the computation in this section must reflect any district
consolidations that have occurred since the numbers were compiled.
(b) The total additional
weight that shall be assigned to any student in average daily membership in a
district, exclusive of students described in paragraph (a)(E) and (F) of this
subsection shall not exceed 2.0.
(8) High cost
disabilities grant = the total amount received by a school district under ORS
327.348, for providing special education and related services to resident
pupils with disabilities.
(9)(a) Transportation
grant equals:
(A) 70 percent of
approved transportation costs for those school districts ranked below the 80th
percentile under paragraph (b) of this subsection.
(B) 80 percent of
approved transportation costs for those school districts ranked in or above the
80th percentile but below the 90th percentile under paragraph (b) of this
subsection.
(C) 90 percent of
approved transportation costs for those school districts ranked in or above the
90th percentile under paragraph (b) of this subsection.
(b) Each fiscal year,
the Department of Education shall rank school districts based on the approved
transportation costs per ADM of each school district, ranking the school
district with the highest approved transportation costs per ADM at the top of
the order.
(10) Local Revenues are
the total of the following:
(a) The amount of
revenue offset against local property taxes as determined by the Department of
Revenue under ORS 311.175 (3)(a)(A);
(b) The amount of
property taxes actually received by the district including penalties and
interest on taxes;
(c) The amount of
revenue received by the district from the Common School Fund under ORS 327.403
to 327.410;
(d) The amount of
revenue received by the district from the county school fund;
(e) The amount of
revenue received by the district from the 25 percent of federal forest reserve
revenues required to be distributed to schools by ORS 294.060 (1);
(f) The amount of
revenue received by the district from state managed forestlands under ORS
530.115 (1)(b) and (c);
(g) Moneys received in
lieu of property taxes;
(h) Federal funds
received without specific application by the school district and which are not
deemed under federal law to be nonsupplantable;
(i) Any positive amount
obtained by subtracting the operating property taxes actually imposed by the
district, based on the rate certified pursuant to ORS 310.060, from the amount
that would have been imposed by the district if the district had certified the
maximum rate of operating property taxes allowed by law; and
(j) Any amount
distributed to the district in the prior fiscal year under section 4 (3),
chapter 695, Oregon Laws 2001, or ORS 327.019 (8).
(11) Notwithstanding
subsection (10) of this section, Local Revenues do not include, if a school
district imposes local option taxes pursuant to ORS 280.040 to 280.145, an
amount equal to the lesser of:
(a) The amount of
revenue actually received by the district from local option taxes imposed pursuant
to ORS 280.040 to 280.145;
(b) [Fifteen] Twenty percent of the
combined total for the school district of the general purpose grant, the
transportation grant, the facility grant and the high cost disabilities grant
of the district; or
(c) [$750] $1,000 per district
extended ADMw, increased each fiscal year by three percent above the amount
allowed per district extended ADMw for the prior fiscal year.
(12)(a) Facility Grant =
8 percent of total construction costs of new school buildings.
(b) A school district
shall receive a Facility Grant in the distribution year that a new school
building is first used.
(c) As used in this
subsection:
(A) “New school building”
includes new school buildings, adding structures onto existing school buildings
and adding premanufactured structures to a school district if those buildings
or structures are to be used for instructing students.
(B) “Construction costs”
does not include costs for land acquisition.
SECTION 7. The amendments to ORS 327.013 by section 6
of this 2007 Act become operative on July 1, 2009.
SECTION 8. ORS 327.336 is amended to read:
327.336. (1) As used in this section:
(a) “Extended ADMw”
means the district extended weighted average daily membership computed under
ORS 327.013 (6).
(b) “Local option tax
rate” means the amount of local option taxes imposed by the school district for
the current fiscal year, after compression under ORS 310.150 and after
subtraction of the amount of school district local option taxes that are
distributed to an urban renewal agency pursuant to ORS 457.440, divided by the
assessed value of the school district.
(c) “School district”
means a common or union high school district.
(d) “Target district”
means the school district that, for the fiscal year prior to the year for which
grants are being determined, had a total assessed value of taxable property per
district extended ADMw that was greater than all but 25 percent of the school
districts in this state for that prior fiscal year. The Department of Education
shall determine which school district is the target district for a fiscal year,
based on the total assessed values of school districts reported to the
Department of Education by the Department of Revenue for the fiscal year prior
to the year for which grants are being determined under this section.
(2) A school district
shall receive a local option equalization grant for a fiscal year:
(a) In which the school
district imposes local option taxes pursuant to ORS 280.040 to 280.145; and
(b) For which the total assessed
value of taxable property per extended ADMw of the school district for the
prior fiscal year does not exceed the total assessed value of taxable property
per extended ADMw of the target district for the prior fiscal year.
(3) The amount of the local
option equalization grant shall equal the lesser of:
(a) The product of the
local option tax rate of the school district for the current fiscal year ´ (total assessed value per extended ADMw of
the target district for the prior fiscal year −
total assessed value per extended ADMw of the school district for the prior
fiscal year) ´ the extended ADMw of the school district for the prior fiscal year; or
(b) The amount obtained
by subtracting the local option tax imposed by the school district for the current
fiscal year, after compression under ORS 310.150, from the lesser of:
(A) [Fifteen] Twenty percent of the
combined total for the school district of the general purpose grant, the
transportation grant, the facility grant and the high cost disabilities grant
of the school district for the current fiscal year; or
(B) [$750] $1,000 multiplied by the
extended ADMw of the school district for the current fiscal year.
(4) If the amount
computed under subsection (3)(b) of this section is
zero or less, a local option equalization grant may not be made to the school
district for the fiscal year.
(5) As soon as is
practicable after school districts have certified property taxes to the
assessor under ORS 310.060, the Department of Revenue shall report to the Department
of Education a list of school districts certifying local option taxes for the
current fiscal year and the local option tax rates for those districts. The
amount of each local option equalization grant shall be calculated by the
Department of Education.
(6) If the election
authorizing the imposition of a local option tax is held after the start of a
biennium in which the local option tax is to be imposed, the local option
equalization grant for a fiscal year of that biennium shall be determined as otherwise
prescribed in this section, but may not be paid to the school district until
the first fiscal year of the next succeeding biennium.
SECTION 9. The amendments to ORS 327.336 by section 8
of this 2007 Act apply to local option equalization grants received by a school
district on or after July 1, 2007.
SECTION 10. ORS 327.336, as amended by section 8 of this
2007 Act, is amended to read:
327.336. (1) As used in this section:
(a) “Extended ADMw”
means the district extended weighted average daily membership computed under
ORS 327.013 (6).
(b) “Local option tax
rate” means the amount of local option taxes imposed by the school district for
the current fiscal year, after compression under ORS 310.150 and after
subtraction of the amount of school district local option taxes that are
distributed to an urban renewal agency pursuant to ORS 457.440, divided by the
assessed value of the school district.
(c) “School district”
means a common or union high school district.
(d) “Target district”
means the school district that, for the fiscal year prior to the year for which
grants are being determined, had a total assessed value of taxable property per
district extended ADMw that was greater than all but 25 percent of the school
districts in this state for that prior fiscal year. The Department of Education
shall determine which school district is the target district for a fiscal year,
based on the total assessed values of school districts reported to the
Department of Education by the Department of Revenue for the fiscal year prior
to the year for which grants are being determined under this section.
(2) A school district
shall receive a local option equalization grant for a fiscal year:
(a) In which the school
district imposes local option taxes pursuant to ORS 280.040 to 280.145; and
(b) For which the total
assessed value of taxable property per extended ADMw of the school district for
the prior fiscal year does not exceed the total assessed value of taxable
property per extended ADMw of the target district for the prior fiscal year.
(3) The amount of the
local option equalization grant shall equal the lesser of:
(a) The product of the
local option tax rate of the school district for the current fiscal year ´ (total assessed value per extended ADMw of
the target district for the prior fiscal year −
total assessed value per extended ADMw of the school district for the prior
fiscal year) ´ the extended ADMw of the school district for the prior fiscal year; or
(b) The amount obtained
by subtracting the local option tax imposed by the school district for the
current fiscal year, after compression under ORS 310.150, from the lesser of:
(A) Twenty percent of
the combined total for the school district of the general purpose grant, the
transportation grant, the facility grant and the high cost disabilities grant
of the school district for the current fiscal year; or
(B) $1,000 multiplied by
the extended ADMw of the school district for the current fiscal year. The
amount multiplied by the extended ADMw of the school district shall be
increased each fiscal year by three percent above the amount allowed for the
prior fiscal year.
(4) If the amount
computed under subsection (3)(b) of this section is
zero or less, a local option equalization grant may not be made to the school
district for the fiscal year.
(5) As soon as is
practicable after school districts have certified property taxes to the
assessor under ORS 310.060, the Department of Revenue shall report to the
Department of Education a list of school districts certifying local option
taxes for the current fiscal year and the local option tax rates for those
districts. The amount of each local option equalization grant shall be
calculated by the Department of Education.
(6) If the election
authorizing the imposition of a local option tax is held after the start of a
biennium in which the local option tax is to be imposed, the local option
equalization grant for a fiscal year of that biennium shall be determined as
otherwise prescribed in this section, but may not be paid to the school
district until the first fiscal year of the next succeeding biennium.
SECTION 11. The amendments to ORS 327.336 by section 10
of this 2007 Act become operative on July 1, 2008.
SECTION 12. The amendments to ORS 327.336 by section 10
of this 2007 Act apply to local option equalization grants received by a school
district on or after July 1, 2008.
SECTION 13. This 2007 Act takes effect on the 91st day
after the date on which the regular session of the Seventy-fourth Legislative
Assembly adjourns sine die.
Approved by the Governor July 16, 2007
Filed in the office of Secretary of State July 17, 2007
Effective date September 27, 2007
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