Components of School Finance Bill (HB 2506)

prepared by KASB - Updated April 7, 2014 (noon)

SB 218 (As passed  by House)

HB 2506 (As passed by Senate)

Conference Committee Report Adopted

FINANCE

LOB State Aid

Fully fund current law: $103.9 million; $5 million to increase LOB to 33%; $7 million for higher LOB base

Fully fund current law: $103.9 million; $5 million to increase LOB to 33%

Fully fund current law; $109.3 million. (Same) KASB supported change

Maximum LOB

Increases from 31% to 33%

Increases from 31% to 33%

Increases from 31% to 33% (Same) KASB supported change if LOB aid funded

LOB Election

Requires mail ballot election to exceed 30%; for 2015 only, districts currently above 30% may adopt up to 33% by board action

Requires mail ballot election by Aug. 1 to exceed 30%

Requires mail ballot election by Aug. 1 to exceed 30%; for 2014-2015, any school district with an LOB of 31% may adopt without election an amount not to exceed 2 percent. (This resolution would expire on June 30, 2015, at which time a mail ballot election would be required to exceed an LOB of 30 percent) KASB opposed election requirements

Special LOB Base State Aid Per Pupil

Increases from $4,433 to $4,540; extends to 2017

Extends $4,433 to 2017

Increase LOB base from $4,433 to $4,490 in 2014-15 and 2015-16; $4,433 in 2017; expires June 30, 2017 KASB supported adding funding without election

Capital Outlay Aid

Fully fund current law: $25.2 million

Fully fund current law: $25.2 million

Fully fund current law: $25.2 million (Same) KASB supported change

Expanded Use of Capital Outlay

Allows new resolution

Allows new resolution

Allows new resolution (Same) KASB supported change

Statutory Base State Aid Per Pupil

Changes statutory minimum from $4,492 to $3,838

Changes statutory minimum from $4,492 to $3,838 (House) KASB neutral

Actual (Funded) Base

Increases $14 from $3,838 to $3,852 ($9.6 million)

Increases $14 from $3,838 to $3,852 ($9.6 million)

Increases $14 from $3,838 to $3,852 ($9.6 million) (Same) KASB supported

Transportation Aid

Adopt LPA plan, reduces aid $16.5 million

No change. (House) KASB supported House

Regular At-Risk

Limit count to students 19 and under; full time students only except below grade 1; does not apply to students with IEP; reduces aid $3.4 million

Limit count to students 19 and under; full time students only except below grade 1; does not apply to students with IEP; reduces aid $3.4 million

Limit count to students 19 and under; full time students only except below grade 1; does not apply to students with IEP; reduces aid $3.4 million (Same) KASB opposed change

High Density At-Risk

Change linear transition from 35% to 50% free lunch to 45% to 55%; $7.2 million

No change (House) KASB supported House

Non-Proficient At-Risk

Eliminate, reduces aid $4.9 million

Eliminate, reduces aid $4.9 million

Eliminate, reduces aid $4.9 million (Same) KASB opposed

Virtual Weighting

Virtual school aid shall not be counted for calculation of LOB; reduces aid $3.6 million; directs Legislative Post Audit to conduct performance audit of viral school and programs as well as their funding

Reduce from 105% of base aid per pupil to 90% for full-time virtual students and 70% for part-time students; after 2015, may not count part- time students in nonpublic schools except home schools; reduces aid $7.1 million

Virtual school aid shall not be counted for calculation of LOB; reduces aid $3.6 million; directs Legislative Post Audit to conduct performance audit of virtual schools and programs as well as their funding (House) KASB supported House

New Facilities Weighting

Eliminates for facilities not approved by voters on or before July 1, 2014

Eliminates for new facilities in 2015; grandfather projects in second year; reduce aid $10.5 million

Eliminates for facilities not approved by voters on or before July 1, 2014 (House) KASB opposed

POLICY

Counting Funds

Identifies all revenues to school districts or supporting K-12 students

Identifies all revenues to school districts or supporting K-12 students (House) KASB neutral

Education Standards

Replaces current statutory goals with Rose “capacities”

Replaces current statutory goals with Rose “capacities” (House) KASB supported

Study Commission

Commission to study opportunities to make more efficient use of taxpayer money

Commission to study issues of Rose capacities, efficiencies and finance formulas.

Commission to study opportunities to make more efficient use of taxpayer money (House) KASB neutral

Teacher Licensure

Allows licensure of certain high school teachers (CTE, STEM) without college education degree

Allows licensure of certain high school teachers (CTE, STEM) without college education degree

Allows licensure of certain high school teachers (CTE, STEM) without college education degree (Same) KASB supported

Teachers Under  Tort Claims Act

Requires notice of coverage

Requires notice of coverage (House) KASB neutral

Due Process Rights for Teachers

Eliminates due process rights for teachers employed by school districts; continuing contract law will still apply

Eliminates due process rights for teachers employed by school districts; continuing contract law will still apply (Senate) Change goes farther than KASB position; will work to effectively implement

Innovative Districts

Allows increase from 10% to 20% of total districts only for districts with Focus or Priority schools

Allows increase from 10% to 20% of total districts only for districts with Focus or Priority schools (House)

KASB supported

School District Budget Documents

Requires one-page summary, budget documents available at board meetings

Requires one-page summary, budget documents available at board meetings (House) KASB neutral

Property Tax Credits for Private Schools

$1,000 per child, $2,500 per family school district property tax credit for non-public school expenses

Not included (House) KASB supported House, opposed tax credit

Income Tax Credits for Private Schools

Creates corporate income tax credit for scholarship contributions to low income, special education students previously enrolled in public schools

Creates corporate income tax credit for scholarship contributions to low income, previously enrolled in Title I Focus or Priority schools public schools (Senate) KASB opposed 

Common Core

Prohibits state agency or school districts from spending state or special revenue funding to implement Common Core unless approved by Legislature

Not included (House) KASB supported House position, opposed changes in Common Core

Postsecondary Education Provisions

Provides grant to establish integrated CTE programs high school through postsecondary; performance-based funding for GED completion; accelerated degree completion program at Johnson County Community College

Performance-based funding for GED completion

KASB neutral

Net cost to state general fund (full funding of LOB and Capital outlay aid minus cuts in weightings)

$129.2  million

$97.3 million

$121.0 million

Net change in USD general fund statewide ($14 base increase minus cuts in weightings)

$1.3 million

-$22.4 milion

+$1.3 million

Additional local option budget available without election statewide

$58.8 million

$48.8 million